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FINANCE COSTS, NET (Tables) | 12 Months Ended
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Dec. 31, 2022
Finance costs [Abstract] |
Schedule of finance costs, net |
For the years ended December 31 | 2022 | 2021
Interest expense 1 | $366 |  | $357 |
Amortization of debt issue costs | 1 |  | 1 |
Amortization of premium | — |  | (1) |
Interest on lease liabilities | 4 |  | 5 |
Loss on interest rate hedges | 1 |  | 3 |
Interest capitalized 2 | (29) |  | (16) |
Accretion | 66 |  | 48 |
Gain on debt extinguishment | (14) |  | — |
Finance income | (94) |  | (42) |
Total | $301 |  | $355 |
1 Interest in the consolidated statements of cash flow is presented on a cash basis. In 2022, cash interest paid was $305 million (2021: $303 million). 2For the year ended December 31, 2022, the general capitalization rate was 6.20% (2021: 6.00%).

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