NOTE 6. INTANGIBLES

	2017			2016
Cost	$	39,707		$	12,345
Accumulated amortization		(11,591	)		(9,029	)
	$	28,116		$	3,316

Loan commitment fees related to Senior Credit Facility	$	3,120		$	3,316
Software	$	24,996			—
	$	28,116		$	3,316

Cost

	Loan Commitment Fees		Software		Total
Balance, December 31, 2015	$	11,131	$	—	$	11,131
Additions		1,214		—		1,214
Balance, December 31, 2016		12,345		—		12,345
Additions		1,793		23,179		24,972
Reclassifications		—		2,390		2,390
Balance, December 31, 2017	$	14,138	$	25,569	$	39,707

Accumulated Amortization

	Loan Commitment Fees		Software		Total
Balance, December 31, 2015	$	7,768	$	—	$	7,768
Amortization expense		1,261		—		1,261
Balance, December 31, 2016		9,029		—		9,029
Amortization expense		1,989		573		2,562
Balance, December 31, 2017	$	11,018	$	573	$	11,591

During 2017, the Corporation spent $23.2 million upgrading its ERP system. The upgrade is expected to be completed in 2018 at which time an appropriate amortization period will be determined.