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CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
Profit or loss [abstract] |  |
Revenue | $ 95,924 | $ 92,769
Direct costs | (81,409) | (78,511)
Other income and gains | 6,501 | 1,594
Equity accounted income | 2,068 | 2,613
Expenses |  |
Interest expense on borrowings | (596) | (527)
Interest Expense on Non-Recourse Borrowings | (14,907) | (10,175)
Corporate costs | (69) | (122)
Fair value changes | (1,396) | (977)
Tax expense (income) | (1,011) | (1,469)
Net income | 5,105 | 5,195
Net income attributable to: |  |
Shareholders | 1,130 | 2,056
Non-controlling interests | 3,975 | 3,139
Net income | $ 5,105 | $ 5,195
Net income per share: |  |
Diluted | $ 0.61 | $ 1.19
Basic | $ 0.62 | $ 1.22

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