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RETIREMENT BENEFIT PLANS | 12 Months Ended
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Dec. 31, 2018
Employee Benefits [Abstract] |
RETIREMENT BENEFIT PLANS | RETIREMENT BENEFIT PLANS Brookfield Infrastructure offers pension plans to certain employees of its subsidiaries. Brookfield Infrastructure’s obligations under its defined benefit pension plans are determined periodically through the preparation of actuarial valuations. The benefit plans’ expense for 2018 was $2 million (2017: $10 million, 2016: $7 million). The discount rate used was 4.5% (2017: 4.1%, 2016: 4.2%) with a rate of compensation of 3.0% (2017: 3.5%, 2016: 3.5%).
US$ MILLIONS |  | 2018 |  | 2017
Plan assets |  | $ | 287 |  |  | $ | 228 |
Less accrued benefit obligation |  | (368 | ) |  | (328 | )
Accrued benefit liability (1) |  | $ | (81 | ) |  | $ | (100 | )
(1) | Presented within ‘Accounts payable and other’ of the consolidated statements of financial position.

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- Definition Employee Benefits [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2017-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=19&date=2017-03-01&anchor=sect_Scope&doctype=Standard -URIDate 2017-03-09 + Details
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