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## CAPITAL POWER CORPORATION 

Notes to the Consolidated Financial Statements 

(Tabular amounts in millions of Canadian dollars, except share and per share amounts) 

## 18. Intangible assets, continued: 

Other rights include the cost of land lease agreements for use in wind power projects in Alberta, British Columbia and Ontario and coal supply access rights relating to the Keephills 3 Project. 

## Impairments 

No impairments of intangible assets were recognized during the year ended December 31, 2012 (year ended December 31, 2011 - $43 million). No previous impairments of intangible assets were reversed during the year ended December 31, 2012 (year ended December 31, 2011 - nil). 

## Capitalized borrowing costs 

Borrowing costs were not capitalized on intangible assets during the years ended December 31, 2012 or 2011. 

## Restrictions on assets 

There are no charges over the Company's intangible assets. 

## 19. Property, plant and equipment: 

<img src='content_image/218193.jpg'>

