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v3.24.1

INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2023
Intangible assets other than goodwill [abstract] |
Schedule of detailed information about intangible assets | The following table presents a continuity of the company’s intangible assets:
| Cost |  | Accumulated Amortization and Impairment |  | Total
AS AT AND FOR THE YEARS ENDED DEC. 31 (MILLIONS) | 2023 |  | 2022 |  | 2023 |  | 2022 |  | 2023 |  | 2022
Balance, beginning of year | $ | 44,409 |  |  | $ | 34,810 |  |  | $ | (5,998) |  |  | $ | (4,201) |  |  | $ | 38,411 |  |  | $ | 30,609 |
Additions | 899 |  |  | 746 |  |  | — |  |  | — |  |  | 899 |  |  | 746 |
Disposals 1 | (3,989) |  |  | (2,434) |  |  | 1,243 |  |  | 259 |  |  | (2,746) |  |  | (2,175) |
Acquisitions through business combinations | 4,096 |  |  | 12,011 |  |  | — |  |  | 2 |  |  | 4,096 |  |  | 12,013 |
Amortization | — |  |  | — |  |  | (2,653) |  |  | (2,138) |  |  | (2,653) |  |  | (2,138) |
Foreign currency translation | 1,177 |  |  | (724) |  |  | (190) |  |  | 80 |  |  | 987 |  |  | (644) |
Balance, end of year | $ | 46,592 |  |  | $ | 44,409 |  |  | $ | (7,598) |  |  | $ | (5,998) |  |  | $ | 38,994 |  |  | $ | 38,411 |
1.Includes assets sold and amounts reclassified to held for sale. Intangible assets are allocated to the following operating segments:
AS AT DEC. 31 (MILLIONS) | Note |  | 2023 |  | 2022
Private Equity | (a) |  | $ | 21,217 |  |  | $ | 23,649 |
Infrastructure | (b) |  | 15,845 |  |  | 11,822 |
Real Estate (LP Investments) and Other 1 | (c) |  | 1,837 |  |  | 2,640 |
Real Estate (Core and Transitional & Development)1 |  |  | 69 |  |  | 71 |
Renewable Power and Transition |  |  | 26 |  |  | 229 |
|  |  | $ | 38,994 |  |  | $ | 38,411 |
1.Real Estate core and transitional and development investments are included in our Real Estate segment. Real estate LP investments are included within our Asset Management segment as we include the discretionary capital that we invest directly into and alongside private funds managed by BAM and other investments within this segment. a

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2023-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2023-en-r&anchor=para_118&doctype=Standard -URIDate 2023-03-23 + Details
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