XML 28 R13.htm IDEA: XBRL DOCUMENT
v3.10.0.1

PROPERTY, PLANT AND EQUIPMENT | 6 Months Ended
--- | ---
Jun. 30, 2018
Property, plant and equipment [abstract] |
PROPERTY, PLANT AND EQUIPMENT | PROPERTY, PLANT AND EQUIPMENT
US$ MILLIONS | Utilities Assets |  | Transport Assets |  | Energy Assets |  | Total Assets
Gross Carrying Amount: |  |  |  |  |  |  |
Balance at January 1, 2017 | $ | 2,895 |  |  | $ | 2,362 |  |  | $ | 2,380 |  |  | $ | 7,637 |
Additions, net of disposals | 349 |  |  | 104 |  |  | 95 |  |  | 548 |
Non-cash (disposals), net of additions | — |  |  | — |  |  | (14 | ) |  | (14 | )
Acquisitions through business combinations(1) | — |  |  | — |  |  | 100 |  |  | 100 |
Net foreign currency exchange differences | 227 |  |  | 191 |  |  | 68 |  |  | 486 |
Balance at December 31, 2017 | $ | 3,471 |  |  | $ | 2,657 |  |  | $ | 2,629 |  |  | $ | 8,757 |
Additions, net of disposals | 230 |  |  | 28 |  |  | 48 |  |  | 306 |
Acquisitions through business combinations(1) | 487 |  |  | — |  |  | — |  |  | 487 |
Non-cash (disposals), net of additions | (23 | ) |  | (21 | ) |  | — |  |  | (44 | )
Net foreign currency exchange differences | (86 | ) |  | (130 | ) |  | (48 | ) |  | (264 | )
Balance at June 30, 2018 | $ | 4,079 |  |  | $ | 2,534 |  |  | $ | 2,629 |  |  | $ | 9,242 |
Accumulated depreciation: |  |  |  |  |  |  |
Balance at January 1, 2017 | $ | (383 | ) |  | $ | (517 | ) |  | $ | (258 | ) |  | $ | (1,158 | )
Depreciation expense | (118 | ) |  | (147 | ) |  | (117 | ) |  | (382 | )
Non-cash disposals | 19 |  |  | 21 |  |  | — |  |  | 40 |
Disposals | — |  |  | — |  |  | 5 |  |  | 5 |
Net foreign currency exchange differences | (28 | ) |  | (44 | ) |  | (13 | ) |  | (85 | )
Balance at December 31, 2017 | $ | (510 | ) |  | $ | (687 | ) |  | $ | (383 | ) |  | $ | (1,580 | )
Depreciation expense | (70 | ) |  | (73 | ) |  | (65 | ) |  | (208 | )
Disposals | 2 |  |  | 13 |  |  | — |  |  | 15 |
Net foreign currency exchange differences | 6 |  |  | 35 |  |  | 8 |  |  | 49 |
Balance at June 30, 2018 | $ | (572 | ) |  | $ | (712 | ) |  | $ | (440 | ) |  | $ | (1,724 | )
Accumulated fair value adjustments: |  |  |  |  |  |  |
Balance at January 1, 2017 | $ | 1,043 |  |  | $ | 782 |  |  | $ | 352 |  |  | $ | 2,177 |
Fair value adjustments | 137 |  |  | 24 |  |  | 257 |  |  | 418 |
Net foreign currency exchange differences | 78 |  |  | 67 |  |  | 20 |  |  | 165 |
Balance at December 31, 2017 | $ | 1,258 |  |  | $ | 873 |  |  | $ | 629 |  |  | $ | 2,760 |
Net foreign currency exchange differences | (2 | ) |  | (43 | ) |  | (12 | ) |  | (57 | )
Balance at June 30, 2018 | $ | 1,256 |  |  | $ | 830 |  |  | $ | 617 |  |  | $ | 2,703 |
Net book value: |  |  |  |  |  |  |
December 31, 2017 | $ | 4,219 |  |  | $ | 2,843 |  |  | $ | 2,875 |  |  | $ | 9,937 |
June 30, 2018 | $ | 4,763 |  |  | $ | 2,652 |  |  | $ | 2,806 |  |  | $ | 10,221 |
1. | Refer to Note 5 Acquisition of Businesses.

X
- Definition The entire disclosure for property, plant and equipment. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2017-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2017-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_PropertyPlantAndEquipmentAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration