XML 180 R58.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2019
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS
 
2019
 
2018
Cost
 
$
15,695

 
$
12,515

Accumulated amortization
 
(1,309
)
 
(880
)
Net intangible assets
 
$
14,386

 
$
11,635

The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS
 
2019

2018
Accumulated amortization at beginning of year
 
$
(880
)
 
$
(576
)
Disposals
 
12

 
—

Amortization
 
(450
)
 
(371
)
Foreign currency translation
 
9

 
67

Accumulated amortization at end of year
 
$
(1,309
)
 
$
(880
)
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS
 
2019
 
2018
Cost at beginning of the year
 
$
12,515

 
$
10,470

Additions, net of disposals
 
109

 
117

Acquisitions through business combinations(1)
 
3,248

 
3,208

Held for sale
 
(1
)
 
—

Non-cash additions (disposals)
 
15

 
7

Foreign currency translation
 
(191
)
 
(1,287
)
Cost at end of year
 
$
15,695

 
$
12,515

 
(1)
See Note 7 Acquisition of Businesses for additional information.
Disclosure of detailed information about intangible assets
Intangible assets are allocated to the following cash generating units:
US$ MILLIONS
 
2019
 
2018
Brazilian regulated gas transmission operation
 
$
3,885

 
$
4,211

North American rail operations
 
1,992

 
—

North American residential energy infrastructure operation
 
1,806

 
1,763

Australian regulated terminal
 
1,758

 
1,766

Peruvian toll roads
 
1,159

 
1,118

Chilean toll roads
 
814

 
928

Indian toll roads(1)
 
769

 
843

U.K. telecom towers operation
 
472

 
—

Brazilian electricity transmission operation
 
401

 
—

U.K. port operation
 
283

 
273

Other(2)
 
1,047

 
733

Total
 
$
14,386

 
$
11,635


 
(1)
Indian toll roads include $680 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $89 million at BIF India Holdings Pte Ltd.
(2)
Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
Goodwill is allocated to the following cash generating units, or group of cash generating units:
US$ MILLIONS
 
2019
 
2018
North American rail operations(1)
 
$
2,042

 
$
—

North American residential energy infrastructure operation(1)
 
1,274

 
1,209

Western Canadian natural gas gathering and processing operation(1)
 
749

 
492

Brazilian regulated gas transmission operation
 
632

 
657

Colombian natural gas distribution operation
 
542

 
547

U.S. data center operation(1)
 
486

 
463

Other(1)
 
828

 
491

Total
 
$
6,553

 
$
3,859

 
(1)
See Note 7 Acquisition of Businesses for additional information.