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FINANCE COSTS, NET (Tables) | 12 Months Ended
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Dec. 31, 2023
Finance costs [Abstract] |
Schedule of finance costs, net |
For the years ended December 31 | 2023 | 2022
Interest expense 1 | $387 |  | $366 |
Amortization of debt issue costs | 1 |  | 1 |
Interest on lease liabilities | 5 |  | 4 |
Loss on interest rate hedges | 1 |  | 1 |
Interest capitalized 2 | (42) |  | (29) |
Accretion | 87 |  | 66 |
Gain on debt extinguishment | — |  | (14) |
Finance income | (269) |  | (94) |
Total | $170 |  | $301 |
1 Interest in the consolidated statements of cash flow is presented on a cash basis. In 2023, cash interest paid was $300 million (2022: $305 million). 2For the year ended December 31, 2023, the general capitalization rate was 6.60% (2022: 6.20%).

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