The following table provides the break down of financial instruments and their associated financial instrument classifications as at December 31, 2017:



US$ MILLIONS	FVTPL		Available for sale securities		Loans and Receivables/ Other Liabilities
Financial Instrument Classification	(Fair Value)		(Fair Value through OCI)		(Amortized Cost)		Total
MEASUREMENT BASIS
Financial assets
Cash and cash equivalents	$	—	$	—	$	374	$	374
Accounts receivable and other	—		—		838		838
Financial assets (current and non-current)⁽¹⁾	608		57		172		837
Marketable securities	—		85		—		85
Total	$	608	$	142	$	1,384	$	2,134

Financial liabilities
Corporate borrowings	$	—	$	—	$	2,101	$	2,101
Non-recourse borrowings (current and non-current)	—		—		8,063		8,063
Accounts payable and other	—		—		864		864
Preferred shares⁽²⁾	—		—		20		20
Financial liabilities (current and non-current)⁽¹⁾	440		—		873		1,313
Total	$	440	$	—	$	11,921	$	12,361


(1)	Derivative instruments which are elected for hedge accounting totaling $464 million are included in Financial assets and $146 million of derivative instruments are included in Financial liabilities.


(2)	$20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.

The following table provides the break down of financial instruments and their associated financial instrument classifications as at December 31, 2016:



US$ MILLIONS	FVTPL		Available for sale securities		Loans and Receivables/ Other Liabilities
Financial Instrument Classification	(Fair Value)		(Fair Value through OCI)		(Amortized Cost)		Total
MEASUREMENT BASIS
Financial assets
Cash and cash equivalents	$	—	$	—	$	786	$	786
Accounts receivable and other	—		—		485		485
Financial assets (current and non-current)⁽¹⁾	893		12		233		1,138
Marketable securities	—		3		—		3
Total	$	893	$	15	$	1,504	$	2,412

Financial liabilities
Corporate borrowings	$	—	$	—	$	1,002	$	1,002
Non-recourse borrowings (current and non-current)	—		—		7,324		7,324
Accounts payable and other	—		—		712		712
Preferred shares⁽²⁾	—		—		20		20
Financial liabilities (current and non-current)⁽¹⁾	381		—		—		381
Total	$	381	$	—	$	9,058	$	9,439


(1)	Derivative instruments which are elected for hedge accounting totaling $722 million are included in Financial assets and $185 million of derivative instruments are included in Financial liabilities.


(2)	$20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.