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ACCOUNTS RECEIVABLE AND OTHER (Tables) | 12 Months Ended
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Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract] |
Schedule of accounts receivable and other |
AS AT DEC. 31 (MILLIONS) | Note |  | 2024 |  | 2023
Accounts receivable | (a) |  | $ | 14,493 |  |  | $ | 14,879 |
Prepaid expenses and other assets |  |  | 13,649 |  |  | 11,363 |
Restricted cash | (b) |  | 2,076 |  |  | 2,270 |
Total |  |  | $ | 30,218 |  |  | $ | 28,512 |
Schedule of current and non-current accounts receivable | The current and non-current balances of accounts receivable and other are as follows:
AS AT DEC. 31 (MILLIONS) | 2024 |  |  |  |  |  | 2023
Current | $ | 20,283 |  |  |  |  |  |  | $ | 20,263 |
Non-current | 9,935 |  |  |  |  |  |  | 8,249 |
Total | $ | 30,218 |  |  |  |  |  |  | $ | 28,512 |
Disclosure of significant unobservable inputs used in fair value measurement of assets [text block] | The following table summarizes the key valuation metrics of the company’s investment properties:
| 2024 |  | 2023
AS AT DEC. 31 | Discount Rate |  | Terminal Capitalization Rate |  | Investment Horizon (years) |  | Discount Rate |  | Terminal Capitalization Rate |  | Investment Horizon (years)
Core | 6.3 | % |  | 4.8 | % |  | 11 |  | 6.2 | % |  | 4.8 | % |  | 11
Transitional and development 1 | 7.9 | % |  | 6.3 | % |  | 10 |  | 7.9 | % |  | 6.2 | % |  | 10
LP Investments 1,2 | 9.1 | % |  | 6.2 | % |  | 14 |  | 8.6 | % |  | 5.8 | % |  | 13
Other investment properties 3 | 7.9 | % |  | n/a |  | n/a |  | 7.4 | % |  | n/a |  | n/a
1.The rates presented are for investment properties valued using the discounted cash flow method. These rates exclude multifamily, triple net lease, student housing, manufactured housing and other investment properties valued using the direct capitalization method.

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