NOTES TO CONSOLIDATED FINANCIAL STATEMENTS The following table illustrates the reconciliation between investments in intangible assets and the amount presented in the Consolidated  Statements of Cash Flows after factoring in the net change in related accruals: Hydro One is involved in various lawsuits, claims and regulatory proceedings in the normal course of business. In the opinion of management,  the outcome of such matters will not have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows.  The transfer orders by which the Company acquired certain of Ontario Hydro’s businesses as of April 1, 1999 did not transfer title to some  assets located on Reserves (as defined in the  Indian Act  (Canada)). Currently, the OEFC holds these assets. Under the terms of the transfer  orders, the Company is required to manage these assets until it has obtained all consents necessary to complete the transfer of title of these  assets to itself. The Company cannot predict the aggregate amount that it may have to pay, either on an annual or one-time basis, to obtain  the required consents. In 2013, the Company paid approximately $2 million (2012 – $1 million) in respect of these consents. If the Company  cannot obtain the required consents, the OEFC will continue to hold these assets for an indefinite period of time. If the Company cannot reach a  satisfactory settlement, it may have to relocate these assets to other locations at a cost that could be substantial or, in a limited number of cases,  to abandon a line and replace it with diesel-generation facilities. The costs relating to these assets could have a material adverse effect on the  Company’s results of operations if the Company is not able to recover them in future rate orders.  In 2002, Inergi, an affiliate of Capgemini Canada Inc., began providing services to Hydro One, including business processing and  information technology outsourcing services, as well as core system support related primarily to SAP implementation and optimization. The current agreement with Inergi will expire in February 2015.  At December 31, 2013, the annual commitments under the Inergi agreement are as follows: 2014 – $130 million; 2015 – $22 million;  2016 and thereafter – nil. Supplementary Information 22. CONTINGENCIES Legal Proceedings Transfer of Assets 23. COMMITMENTS Agreement with Inergi LP (Inergi) HYDRO ONE ANNUAL REPORT 2013 92 Year ended December 31 (millions of Canadian dollars) 2013 2012 Capital investments in intangible assets  (82) (91) Net change in accruals included in capital investments in intangible assets  3 1 Capital expenditures – intangible assets  (79) (90) Year ended December 31 (millions of Canadian dollars) 2013 2012 Net interest paid  395 411 PILs 138 197