Property, plant and equipment

12 Months Ended

Dec. 31, 2015

Property, Plant and Equipment [Abstract]

Property, plant and equipment consist of the following:



2015
	Cost		Accumulated depreciation		Net book value
Generation	$	2,138,748	$	358,200	$	1,780,548
Distribution	2,075,059		265,741		1,809,318
Land	23,258		—		23,258
Equipment and other	129,555		37,443		92,112
Construction in progress
Generation	64,779		—		64,779
Distribution	103,669		—		103,669
	$	4,535,068	$	661,384	$	3,873,684


5.	Property, plant and equipment (continued)



2014
	Cost		Accumulated depreciation		Net book value
Generation	$	1,827,247	$	270,746	$	1,556,501
Distribution	1,555,289		147,726		1,407,563
Land	19,347		—		19,347
Equipment and other	119,367		29,526		89,841
Construction in progress
Generation	82,840		—		82,840
Distribution	122,330		—		122,330
	$	3,726,420	$	447,998	$	3,278,422

Generation assets include cost of $158,514 (2014 - $155,629) and accumulated depreciation of $38,507 (2014 - $34,013) related to facilities under capital lease or owned by consolidated VIEs. Depreciation expense of facilities under capital lease was $2,117 (2014 - $2,274).

Investments tax credits, government grants and contributions received in aid of construction of $9,623 (2014 - $362) have been credited to the cost of the assets. Water and wastewater distribution assets include expansion costs of $1,000 on which the Company does not currently earn a return.