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Intangible Assets
12 Months Ended
Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]  
Intangible Assets
INTANGIBLE ASSETS

 
2016
 
 
Accumulated
Net Book
(in millions)
Cost
Amortization
Value
Computer software
$
748

$
(447
)
$
301

Land, transmission and water rights
700

(108
)
592

Other
128

(56
)
72

Assets under construction
46


46

 
$
1,622

$
(611
)
$
1,011

 
 
 
 
 
2015
 
 
Accumulated
Net Book
(in millions)
Cost
Amortization
Value
Computer software
$
685

$
(436
)
$
249

Land, transmission and water rights
328

(76
)
252

Other
17

(13
)
4

Assets under construction
36


36

 
$
1,066

$
(525
)
$
541



Included in the cost of land, transmission and water rights as at December 31, 2016 was $138 million (December 31, 2015 - $106 million) not subject to amortization.

Amortization expense related to intangible assets was $79 million for 2016 (2015 - $64 million). Amortization is estimated to average approximately $96 million annually for each of the next five years.