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GOODWILL (Tables) | 12 Months Ended
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Dec. 31, 2017
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill | The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS |  | 2017 |  | 2016
Accumulated amortization at beginning of year |  | $ | (267 | ) |  | $ | (189 | )
Amortization |  | (289 | ) |  | (93 | )
Foreign currency translation |  | (20 | ) |  | 15 |
Accumulated amortization at end of year |  | $ | (576 | ) |  | $ | (267 | )
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS |  | 2017 |  | 2016
Cost at beginning of the year |  | $ | 4,732 |  |  | $ | 3,485 |
Additions, net of disposals |  | 79 |  |  | 116 |
Acquisitions through business combinations(1) |  | 5,515 |  |  | 1,189 |
Non-cash additions |  | 18 |  |  | — |
Foreign currency translation |  | 126 |  |  | (58 | )
Cost at end of year |  | $ | 10,470 |  |  | $ | 4,732 |
(1) | See Note 5, Acquisition of Business for additional information.
The following table presents the carrying amount for Brookfield Infrastructure’s goodwill:
US$ MILLIONS |  | 2017 |  | 2016
Balance at beginning of the year |  | $ | 502 |  |  | $ | 79 |
Acquisitions through business combinations(1) |  | 815 |  |  | 431 |
Foreign currency translation and other |  | (16 | ) |  | (8 | )
Balance at end of the year |  | $ | 1,301 |  |  | $ | 502 |
(1) | See Note 5, Acquisition of Business for additional information.

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118&doctype=Standard -URIDate 2017-03-09 + Details
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