NOTES TO CONSOLIDATED FINANCIAL STATEMENTS 9. PROPERTY, PLANT AND EQUIPMENT 10. INTANGIBLE ASSETS Financing charges capitalized on property, plant and equipment under construction were $48 million in 2013 (2012 – $56 million). Financing charges capitalized on intangible assets under development were $3 million in 2013 (2012 – $3 million). The estimated annual  amortization expense for intangible assets is as follows: 2014 – $52 million; 2015 – $52 million; 2016 – $52 million; 2017 – $52 million;  and 2018 – $44 million. HYDRO ONE ANNUAL REPORT 2013 68 Intangible Accumulated  Development December 31, 2013 (millions of Canadian dollars) Assets Amortization  in Progress  Total Computer applications software 557 249 3 311 Other 5 3 – 2 562 252 3 313 Intangible Accumulated Development December 31, 2012 (millions of Canadian dollars ) Assets   Amortization  in Progress   Total Computer applications software  451  301  116  266 Other 5 4 – 1 456 305 116 267 Property, Plant  Accumulated  Construction December 31, 2013 (millions of Canadian dollars) and Equipment  Depreciation  in Progress  Total Transmission  12,413 4,215 671 8,869 Distribution  8,498 3,046 316 5,768 Communication  1,060 560 53 553 Administration and Service  1,380 716 38 702 Easements  617 78 – 539 23,968 8,615 1,078 16,431 Property, Plant  Accumulated  Construction December 31, 2012 (millions of Canadian dollars) and Equipment Depreciation  in Progress  Total Transmission 11,840 3,990 641 8,491 Distribution 8,005 2,879 234 5,360 Communication 1,024 516 57 565 Administration and Service  1,314  668  123  769 Easements 614 92 – 522 22,797 8,145 1,055 15,707