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Other Assets, Net | 12 Months Ended
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Dec. 31, 2013
Other Assets, Net |
Other Assets, Net | Note 8—Other Assets, Net Other assets, net of accumulated amortization, consist of the following as of the dates indicated (in millions):
|  | December 31, |
|  | 2013 |  | 2012 |
Debt issue costs |  | $ | 70 |  | $ | 69 |
Fair value of derivative instruments |  | 30 |  | 10 |
Intangible assets |  | 674 |  | 642 |
Other |  | 37 |  | 54 |
|  | 811 |  | 775 |
Accumulated amortization |  | (271 | ) | (189 | )
|  | $ | 540 |  | $ | 586 |
Costs incurred in connection with the issuance of long-term debt and amendments to our credit facilities are capitalized and amortized using the straight-line method over the term of the related debt. Use of the straight-line method does not differ materially from the “effective interest” method of amortization. Fully amortized debt issue costs and the related accumulated amortization are written off in conjunction with the refinancing or termination of the applicable debt arrangement. We capitalized debt issue costs of approximately $9 million and $20 million in 2013 and 2012, respectively. Approximately $8 million and $5 million of gross debt issue costs, primarily related to the restructuring of credit facilities, were removed from our Consolidated Balance Sheet during 2013 and 2012, respectively. Amortization expense related to other assets (including finite-lived intangible assets) for the three years ended December 31, 2013, 2012 and 2011 was approximately $96 million, $99 million and $44 million, respectively. Our amortization expense for finite-lived intangible assets for the years ended December 31, 2013, 2012 and 2011 was approximately $85 million, $90 million and $36 million, respectively. Intangible assets that have finite lives are tested for impairment when events or circumstances indicate that the carrying value may not be recoverable. Our intangible assets that have finite lives consist of the following as of the dates indicated (in millions):
|  |  |  | December 31, 2013 |  | December 31, 2012 |
|  | Estimated Useful |  |  |  | Accumulated |  |  |  |  |  | Accumulated |  |  |
|  | Lives (Years) |  | Cost |  | Amortization |  | Net |  | Cost |  | Amortization |  | Net |
Customer contracts and relationships |  | 1 - 20 |  | $ | 591 |  | $ | (237 | ) | $ | 354 |  | $ | 558 |  | $ | (157 | ) | $ | 401 |
Property tax abatement |  | 7 - 13 |  | 38 |  | (14 | ) | 24 |  | 38 |  | (10 | ) | 28 |
Other agreements |  | 25 - 70 |  | 37 |  | (3 | ) | 34 |  | 38 |  | (2 | ) | 36 |
Emission reduction credits (1) |  | N/A |  | 8 |  | — |  | 8 |  | 8 |  | — |  | 8 |
|  |  |  | $ | 674 |  | $ | (254 | ) | $ | 420 |  | $ | 642 |  | $ | (169 | ) | $ | 473 |
(1) Emission reduction credits, once surrendered in exchange for environmental permits, are finite-lived. We estimate that our amortization expense related to finite-lived intangible assets for the next five years will be as follows (in millions):
2014 |  | $ | 59 |
2015 |  | $ | 52 |
2016 |  | $ | 45 |
2017 |  | $ | 42 |
2018 |  | $ | 36 |

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