XML 44 R29.htm IDEA: XBRL DOCUMENT
v3.19.2

PROPERTY, PLANT AND EQUIPMENT (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2019
Property, plant and equipment [abstract] |
Disclosure of detailed information about property, plant and equipment |
US$ MILLIONS | Utilities Assets |  | Transport Assets |  | Energy Assets |  | Data Infrastructure Assets |  | Total Assets
Gross Carrying Amount: |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 | $ | 3,471 |  |  | $ | 2,657 |  |  | $ | 2,629 |  |  | $ | — |  |  | $ | 8,757 |
Additions, net of disposals | 441 |  |  | 77 |  |  | 140 |  |  | 4 |  |  | 662 |
Non-cash (disposals) additions | (19 | ) |  | (4 | ) |  | 6 |  |  | — |  |  | (17 | )
Acquisitions through business combinations(2) | 394 |  |  | — |  |  | 2,111 |  |  | 440 |  |  | 2,945 |
Net foreign currency exchange differences | (267 | ) |  | (245 | ) |  | (205 | ) |  | — |  |  | (717 | )
Balance at December 31, 2018 | $ | 4,020 |  |  | $ | 2,485 |  |  | $ | 4,681 |  |  | $ | 444 |  |  | $ | 11,630 |
Change in accounting policies(1) | 21 |  |  | 356 |  |  | 197 |  |  | 633 |  |  | 1,207 |
Additions, net of disposals | 204 |  |  | 60 |  |  | 185 |  |  | 3 |  |  | 452 |
Acquisitions through business combinations(2) | — |  |  | — |  |  | 2,134 |  |  | — |  |  | 2,134 |
Non-cash (disposals) additions | (1 | ) |  | 6 |  |  | 13 |  |  | (21 | ) |  | (3 | )
Net foreign currency exchange differences | (7 | ) |  | (15 | ) |  | 131 |  |  | (1 | ) |  | 108 |
Balance at June 30, 2019 | $ | 4,237 |  |  | $ | 2,892 |  |  | $ | 7,341 |  |  | $ | 1,058 |  |  | $ | 15,528 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 | $ | (510 | ) |  | $ | (687 | ) |  | $ | (383 | ) |  | $ | — |  |  | $ | (1,580 | )
Depreciation expense | (149 | ) |  | (147 | ) |  | (134 | ) |  | — |  |  | (430 | )
Non-cash additions | (2 | ) |  | — |  |  | (1 | ) |  | — |  |  | (3 | )
Disposals | 7 |  |  | 22 |  |  | 8 |  |  | — |  |  | 37 |
Net foreign currency exchange differences | 41 |  |  | 68 |  |  | 18 |  |  | — |  |  | 127 |
Balance at December 31, 2018 | $ | (613 | ) |  | $ | (744 | ) |  | $ | (492 | ) |  | $ | — |  |  | $ | (1,849 | )
Depreciation expense | (86 | ) |  | (90 | ) |  | (164 | ) |  | (47 | ) |  | (387 | )
Disposals | 4 |  |  | — |  |  | — |  |  | — |  |  | 4 |
Non-cash (additions) disposals | (1 | ) |  | 1 |  |  | 3 |  |  | — |  |  | 3 |
Net foreign currency exchange differences | 2 |  |  | 6 |  |  | (15 | ) |  | — |  |  | (7 | )
Balance at June 30, 2019 | $ | (694 | ) |  | $ | (827 | ) |  | $ | (668 | ) |  | $ | (47 | ) |  | $ | (2,236 | )
Accumulated fair value adjustments: |  |  |  |  |  |  |  |  |
Balance at January 1, 2018 | $ | 1,258 |  |  | $ | 873 |  |  | $ | 629 |  |  | $ | — |  |  | $ | 2,760 |
Fair value adjustments | 220 |  |  | 18 |  |  | 224 |  |  | — |  |  | 462 |
Net foreign currency exchange differences | (77 | ) |  | (81 | ) |  | (31 | ) |  | — |  |  | (189 | )
Balance at December 31, 2018 | $ | 1,401 |  |  | $ | 810 |  |  | $ | 822 |  |  | $ | — |  |  | $ | 3,033 |
Net foreign currency exchange differences | 2 |  |  | (4 | ) |  | 14 |  |  | — |  |  | 12 |
Balance at June 30, 2019 | $ | 1,403 |  |  | $ | 806 |  |  | $ | 836 |  |  | $ | — |  |  | $ | 3,045 |
Net book value: |  |  |  |  |  |  |  |  |
December 31, 2018 | 4,808 |  |  | 2,551 |  |  | 5,011 |  |  | 444 |  |  | 12,814 |
June 30, 2019(3) | $ | 4,946 |  |  | $ | 2,871 |  |  | $ | 7,509 |  |  | $ | 1,011 |  |  | $ | 16,337 |
1. | Refer to Note 2 Summary of Accounting Policies.
2. | Refer to Note 5 Acquisition of Businesses.
3. | Includes right-of-use assets of $21 million in our utilities segment, $348 million in our transport segment, $245 million in our energy segment and $582 million in our data infrastructure segment. Current lease liabilities of $111 million has been included in accounts payable and other and non-current lease liabilities of $1,127 million have been included in other liabilities in the Consolidated Statement of Financial Position.

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2018-01-01 -Paragraph 73 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=16&date=2018-03-01&anchor=para_73&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
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