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GOODWILL (Tables)
6 Months Ended
Jun. 30, 2022
Disclosure of reconciliation of changes in goodwill [abstract]  
Schedule of Goodwill Reconciliation
The reconciliation of the carrying value of goodwill is in the following table:
AS AT AND FOR THE SIX MONTHS ENDED JUN. 30
US$ MILLIONS
20222021
Cost
Balance, beginning of period$ $— 
Acquisition from business combination176 — 
Impairment — 
Balance, end of period$176 $—