XML 76 R84.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
ACQUISITION OF BUSINESSES - Purchase Price Allocation (Details) - USD ($)
$ in Millions
Dec. 31, 2018
Sep. 07, 2018
Dec. 31, 2019
Dec. 30, 2019
Dec. 19, 2019
Mar. 22, 2019
Jan. 04, 2019
Nov. 05, 2018
Oct. 16, 2018
Oct. 01, 2018
Jun. 01, 2018
Dec. 31, 2017
Consideration transferred                        
Exchange LP Units $ 71   $ 18                  
Fair value of assets and liabilities acquired                        
Assets classified as held for sale 0   2,380                  
Goodwill 3,859   6,553                  
Western Canadian natural gas midstream business                        
Consideration transferred                        
Cash     377             $ 559    
Total consideration     377             559    
Fair value of assets and liabilities acquired                        
Cash and cash equivalents                   10    
Accounts receivable and other     5             55    
Property, plant and equipment     1,198             1,442    
Intangible assets     74             157    
Deferred income tax assets     41                  
Goodwill     218             524    
Accounts payable and other liabilities     (218)             (46)    
Deferred income tax liabilities                   (186)    
Net assets acquired before non-controlling interest     1,318             1,956    
Non-controlling interest     (941)             (1,397)    
Net assets acquired     377             $ 559    
North American Rail Business                        
Consideration transferred                        
Cash       $ 602                
Total consideration       602                
Fair value of assets and liabilities acquired                        
Cash and cash equivalents       67                
Accounts receivable and other       509                
Assets classified as held for sale       1,584                
Property, plant and equipment       5,283                
Intangible assets       1,992                
Investment in associate       48                
Goodwill       2,042                
Accounts payable and other liabilities       (612)                
Non-recourse borrowings       (1,567)                
Liabilities associated with assets classified as held for sale       (893)                
Other liabilities       (566)                
Deferred income tax liabilities       (1,111)                
Net assets acquired before non-controlling interest       6,776                
Non-controlling interest       (6,174)                
Net assets acquired       $ 602                
U.K. Telecommunications                        
Consideration transferred                        
Cash         $ 73              
Deferred consideration         68              
Total consideration         141              
Fair value of assets and liabilities acquired                        
Cash and cash equivalents         9              
Accounts receivable and other         18              
Property, plant and equipment         95              
Intangible assets         465              
Goodwill         301              
Accounts payable and other liabilities         (53)              
Non-recourse borrowings         (195)              
Deferred income tax liabilities         (76)              
Net assets acquired before non-controlling interest         564              
Non-controlling interest         (423)              
Net assets acquired         $ 141              
Indian natural gas operations                        
Consideration transferred                        
Cash           $ 443            
Total consideration           443            
Fair value of assets and liabilities acquired                        
Accounts receivable and other           94            
Property, plant and equipment           2,134            
Intangible assets           295            
Accounts payable and other liabilities           (66)            
Net assets acquired before non-controlling interest           2,457            
Non-controlling interest           (2,014)            
Net assets acquired           $ 443            
Australian data center operation                        
Consideration transferred                        
Cash             $ 78          
Total consideration             78          
Fair value of assets and liabilities acquired                        
Accounts receivable and other             2          
Investment properties             211          
Goodwill             68          
Accounts payable and other liabilities             (9)          
Net assets acquired before non-controlling interest             272          
Non-controlling interest             (194)          
Net assets acquired             $ 78          
Individually insignificant business combinations                        
Consideration transferred                        
Cash     24                  
Pre-existing interest of GN     30                  
Total consideration     54                  
Fair value of assets and liabilities acquired                        
Cash and cash equivalents     16                  
Accounts receivable and other     6                  
Intangible assets     422                  
Goodwill     15                  
Accounts payable and other liabilities     (21)                  
Non-recourse borrowings     (210)                  
Deferred income tax liabilities     (55)                  
Net assets acquired before non-controlling interest     173                  
Non-controlling interest     (119)                  
Net assets acquired     $ 54                  
U.S. data center operation                        
Consideration transferred                        
Cash 315                      
Total consideration 315                      
Fair value of assets and liabilities acquired                        
Accounts receivable and other 4                      
Property, plant and equipment 408                      
Intangible assets 232                      
Goodwill 486                      
Accounts payable and other liabilities (27)                      
Net assets acquired before non-controlling interest 1,103                      
Non-controlling interest (788)                      
Net assets acquired 315                      
Increase to goodwill $ 23                      
Rayalseema Expressway Limited                        
Consideration transferred                        
Cash               $ 3        
Contingent consideration               2        
Total consideration               5        
Fair value of assets and liabilities acquired                        
Accounts receivable and other               3        
Intangible assets               226        
Accounts payable and other liabilities               (60)        
Non-recourse borrowings               (151)        
Net assets acquired before non-controlling interest               18        
Non-controlling interest               (13)        
Net assets acquired               $ 5        
North American residential energy infrastructure operation                        
Consideration transferred                        
Cash                 $ 491      
Exchange LP Units                 232      
Total consideration                 723      
Fair value of assets and liabilities acquired                        
Cash and cash equivalents                 24      
Accounts receivable and other                 187      
Property, plant and equipment                 669      
Intangible assets                 1,863      
Deferred income tax assets                 23      
Goodwill                 1,260      
Accounts payable and other liabilities                 (235)      
Non-recourse borrowings                 (877)      
Deferred income tax liabilities                 (472)      
Net assets acquired before non-controlling interest                 2,442      
Non-controlling interest                 (1,719)      
Net assets acquired                 $ 723      
Simhapuri Expressway Limited                        
Consideration transferred                        
Cash   $ 53                    
Total consideration   53                    
Fair value of assets and liabilities acquired                        
Cash and cash equivalents   1                    
Accounts receivable and other   33                    
Intangible assets   488                    
Goodwill   23                    
Accounts payable and other liabilities   (61)                    
Non-recourse borrowings   (279)                    
Deferred income tax liabilities   (23)                    
Net assets acquired before non-controlling interest   182                    
Non-controlling interest   (129)                    
Net assets acquired   53                    
Reduction to goodwill   $ 14                    
Colombian natural gas distribution operation                        
Consideration transferred                        
Cash                     $ 118  
Pre-existing interest of GN                     32 $ 32
Total consideration                     150  
Fair value of assets and liabilities acquired                        
Cash and cash equivalents                     36  
Accounts receivable and other                     245  
Property, plant and equipment                     394  
Intangible assets                     253  
Goodwill                     621  
Accounts payable and other liabilities                     (165)  
Non-recourse borrowings                     (177)  
Deferred income tax liabilities                     (143)  
Net assets acquired before non-controlling interest                     1,064  
Non-controlling interest                     (914)  
Net assets acquired                     $ 150