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ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables) | 6 Months Ended
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Jun. 30, 2019
Disclosure of analysis of other comprehensive income by item [abstract] |
Schedule of accumulated other comprehensive income (loss) | a) Attributable to Limited Partners
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2019 | $ | 667 |  |  | $ | (1,336 | ) |  | $ | 95 |  |  | $ | (96 | ) |  | $ | (33 | ) |  | $ | (18 | ) |  | $ | 930 |  |  | $ | 209 |
Other comprehensive income (loss) | — |  |  | 30 |  |  | (21 | ) |  | 13 |  |  | 21 |  |  | (2 | ) |  | (51 | ) |  | (10 | )
Other items | — |  |  | 20 |  |  | 6 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 26 |
Balance at June 30, 2019 | $ | 667 |  |  | $ | (1,286 | ) |  | $ | 80 |  |  | $ | (83 | ) |  | $ | (12 | ) |  | $ | (20 | ) |  | $ | 879 |  |  | $ | 225 |
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2018 | $ | 976 |  |  | $ | (835 | ) |  | $ | 28 |  |  | $ | (26 | ) |  | $ | — |  |  | $ | (27 | ) |  | $ | 748 |  |  | $ | 864 |
Other comprehensive (loss) income(1) | — |  |  | (380 | ) |  | 34 |  |  | (37 | ) |  | (8 | ) |  | — |  |  | 44 |  |  | (347 | )
Other items(1) | (450 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (450 | )
Balance at June 30, 2018 | $ | 526 |  |  | $ | (1,215 | ) |  | $ | 62 |  |  | $ | (63 | ) |  | $ | (8 | ) |  | $ | (27 | ) |  | $ | 792 |  |  | $ | 67 |
b) Attributable to General Partner
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2019 | $ | 5 |  |  | $ | (9 | ) |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 3 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30, 2019 | $ | 5 |  |  | $ | (9 | ) |  | $ | 2 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 5 |  |  | $ | 3 |
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2018 | $ | 7 |  |  | $ | (6 | ) |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4 |  |  | $ | 6 |
Other comprehensive (loss) income(1) | — |  |  | (2 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (2 | )
Other items(1) | (3 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (3 | )
Balance at June 30, 2018 | $ | 4 |  |  | $ | (8 | ) |  | $ | 1 |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 4 |  |  | $ | 1 |
c) Attributable to Non-controlling interest – Redeemable Partnership Units held by Brookfield
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2019 | $ | 296 |  |  | $ | (552 | ) |  | $ | 40 |  |  | $ | (43 | ) |  | $ | (16 | ) |  | $ | (4 | ) |  | $ | 391 |  |  | $ | 112 |
Other comprehensive income (loss) | — |  |  | 12 |  |  | (8 | ) |  | 6 |  |  | 8 |  |  | (1 | ) |  | (21 | ) |  | (4 | )
Other items | — |  |  | 9 |  |  | 3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 12 |
Balance at June 30, 2019 | $ | 296 |  |  | $ | (531 | ) |  | $ | 35 |  |  | $ | (37 | ) |  | $ | (8 | ) |  | $ | (5 | ) |  | $ | 370 |  |  | $ | 120 |
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2018 | $ | 425 |  |  | $ | (339 | ) |  | $ | 11 |  |  | $ | (14 | ) |  | $ | (2 | ) |  | $ | (8 | ) |  | $ | 314 |  |  | $ | 387 |
Other comprehensive (loss) income(1) | — |  |  | (159 | ) |  | 13 |  |  | (16 | ) |  | (4 | ) |  | — |  |  | 19 |  |  | (147 | )
Other items(1) | (188 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (188 | )
Balance at June 30, 2018 | $ | 237 |  |  | $ | (498 | ) |  | $ | 24 |  |  | $ | (30 | ) |  | $ | (6 | ) |  | $ | (8 | ) |  | $ | 333 |  |  | $ | 52 |
d) Attributable to Non-controlling interest – Exchange LP Units
US$ MILLIONS | Revaluation surplus |  |  | Foreign currency translation |  |  | Net investment hedges |  |  | Cash flow hedges |  |  | Marketable securities |  |  | Unrealized actuarial losses |  |  | Equity accounted investments |  |  | Accumulated other comprehensive income |
Balance at January 1, 2019 | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |
Other comprehensive income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Balance at June 30, 2019 | $ | 2 |  |  | $ | 1 |  |  | $ | — |  |  | $ | (1 | ) |  | $ | — |  |  | $ | — |  |  | $ | 2 |  |  | $ | 4 |
1. | In relation to the sale of our Chilean electricity transmission business, $641 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Additionally, $127 million of deferred tax expense previously recognized within accumulated other comprehensive income was reclassified as current income tax expense within accumulated other comprehensive income.

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