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ACCOUNTS RECEIVABLE AND OTHER
12 Months Ended
Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS RECEIVABLE AND OTHER
ACCOUNTS RECEIVABLE AND OTHER
US$ MILLIONS
 
2019
 
2018
Current:
 
 
 
 
Accounts receivable
 
$
1,741

 
$
1,044

Prepayments & other assets
 
219

 
127

Total current
 
$
1,960

 
$
1,171

 
 
 
 
 
Non-current:
 
 
 
 
Tax recovery receivables
 
$
27

 
$
39

Other assets
 
230

 
180

Total non-current
 
$
257

 
$
219


The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2019:
December 31, 2019
US$ MILLIONS
 
Less than
1 year
 
1-2 years
 
2-3 years
 
3-4 years
 
4-5 years
 
5+ years
 
Total lease payment receivable
Receivables from lease contracts(1)
 
$
367

 
$
339

 
$
322

 
$
302

 
$
278

 
$
1,440

 
$
3,048

 
(1)
IFRS 16 does not change substantially how a lessor accounts for leases. In addition to operating leases, the lease payments receivable include leases that are classified as finance leases, short-term leases and low-value leases. See Note 3 Significant Accounting Policies for further details.