Property, plant and equipment

12 Months Ended

Dec. 31, 2018

Property, Plant and Equipment [Abstract]

Property, plant and equipment consist of the following:



2018
	Cost		Accumulated depreciation		Net book value
Generation	$	2,470,279	$	450,230	$	2,020,049
Distribution	4,455,935		521,236		3,934,699
Land	73,773		—		73,773
Equipment and other	88,757		41,295		47,462
Construction in progress
Generation	104,996		—		104,996
Distribution	212,579		—		212,579
	$	7,406,319	$	1,012,761	$	6,393,558


5.	Property, plant and equipment (continued)



2017
	Cost		Accumulated depreciation		Net book value
Generation	$	2,382,279	$	394,509	$	1,987,770
Distribution	4,205,823		388,859		3,816,964
Land	71,689		—		71,689
Equipment and other	91,233		37,104		54,129
Construction in progress
Generation	209,979		—		209,979
Distribution	164,366		—		164,366
	$	7,125,369	$	820,472	$	6,304,897

Generation assets include cost of $104,107 (2017 - $113,822) and accumulated depreciation of $34,916 (2017 - $34,908) related to facilities under capital lease or owned by consolidated VIEs. Depreciation expense of facilities under capital lease was $1,987 (2017 - $1,633).

Distribution assets include cost of $1,383,960 (2017 - $1,341,716) and accumulated depreciation of $69,960 (2017 - $28,809) related to regulated generation and transmission assets. Distribution assets include cost of $546,332 (2017 - $493,570) and accumulated depreciation of $42,476 (2017 - $8,578) related to commonly owned facilities (note 1(k)). Total expenditures for the year ended December 31, 2018 were $75,427 (2017 - $79,657). Distribution assets include cost of $3,076 (2017 - $3,076) and accumulated depreciation of $669 (2017 - $336) related to assets under capital lease. Water and wastewater distribution assets include expansion costs of $1,000 on which the Company does not currently earn a return.

For the year ended December 31, 2018, contributions received in aid of construction of $6,057 (2017 - $12,742) have been credited to the cost of the assets.