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PROPERTY, PLANT AND EQUIPMENT (Tables) | 6 Months Ended
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Jun. 30, 2020
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, 2019 | $ | 4,020 |  |  | $ | 2,485 |  |  | $ | 4,681 |  |  | $ | 444 |  |  | $ | 11,630 |
Change in accounting policies | 21 |  |  | 356 |  |  | 197 |  |  | 633 |  |  | 1,207 |
Additions, net of disposals | 467 |  |  | 122 |  |  | 419 |  |  | 8 |  |  | 1,016 |
Non-cash (disposals) additions | (2 | ) |  | 49 |  |  | (270 | ) |  | (51 | ) |  | (274 | )
Acquisitions through business combinations(1) | — |  |  | 5,283 |  |  | 3,332 |  |  | 95 |  |  | 8,710 |
Assets reclassified as held for sale | (458 | ) |  | — |  |  | — |  |  | — |  |  | (458 | )
Net foreign currency exchange differences | 135 |  |  | 4 |  |  | 72 |  |  | 2 |  |  | 213 |
Balance at December 31, 2019 | $ | 4,183 |  |  | $ | 8,299 |  |  | $ | 8,431 |  |  | $ | 1,131 |  |  | $ | 22,044 |
Additions, net of disposals | 173 |  |  | 185 |  |  | 221 |  |  | 14 |  |  | 593 |
Non-cash additions (disposals) | 2 |  |  | (82 | ) |  | (29 | ) |  | (10 | ) |  | (119 | )
Net foreign currency exchange differences | (291 | ) |  | (132 | ) |  | (307 | ) |  | (14 | ) |  | (744 | )
Balance at June 30, 2020 | $ | 4,067 |  |  | $ | 8,270 |  |  | $ | 8,316 |  |  | $ | 1,121 |  |  | $ | 21,774 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 | $ | (613 | ) |  | $ | (744 | ) |  | $ | (492 | ) |  | $ | — |  |  | $ | (1,849 | )
Depreciation expense | (171 | ) |  | (178 | ) |  | (328 | ) |  | (87 | ) |  | (764 | )
Disposals (additions) | 7 |  |  | 2 |  |  | (4 | ) |  | — |  |  | 5 |
Assets reclassified as held for sale | 194 |  |  | — |  |  | — |  |  | — |  |  | 194 |
Non-cash disposals (additions) | 3 |  |  | (27 | ) |  | 50 |  |  | — |  |  | 26 |
Net foreign currency exchange differences | (14 | ) |  | (3 | ) |  | (11 | ) |  | (1 | ) |  | (29 | )
Balance at December 31, 2019 | $ | (594 | ) |  | $ | (950 | ) |  | $ | (785 | ) |  | $ | (88 | ) |  | $ | (2,417 | )
Depreciation expense | (74 | ) |  | (215 | ) |  | (204 | ) |  | (50 | ) |  | (543 | )
Disposals | 1 |  |  | 4 |  |  | 1 |  |  | — |  |  | 6 |
Non-cash disposals | — |  |  | 100 |  |  | 2 |  |  | 6 |  |  | 108 |
Net foreign currency exchange differences | 40 |  |  | 34 |  |  | 20 |  |  | 1 |  |  | 95 |
Balance at June 30, 2020 | $ | (627 | ) |  | $ | (1,027 | ) |  | $ | (966 | ) |  | $ | (131 | ) |  | $ | (2,751 | )
Accumulated fair value adjustments: |  |  |  |  |  |  |  |  |
Balance at January 1, 2019 | $ | 1,401 |  |  | $ | 810 |  |  | $ | 822 |  |  | $ | — |  |  | $ | 3,033 |
Assets reclassified as held for sale | (416 | ) |  | — |  |  | — |  |  | — |  |  | (416 | )
Fair value adjustments | 347 |  |  | 45 |  |  | 327 |  |  | — |  |  | 719 |
Net foreign currency exchange differences | 38 |  |  | 2 |  |  | 22 |  |  | — |  |  | 62 |
Non-cash disposals | — |  |  | — |  |  | (12 | ) |  | — |  |  | (12 | )
Balance at December 31, 2019 | $ | 1,370 |  |  | $ | 857 |  |  | $ | 1,159 |  |  | $ | — |  |  | $ | 3,386 |
Net foreign currency exchange differences | (88 | ) |  | (20 | ) |  | (22 | ) |  | — |  |  | (130 | )
Balance at June 30, 2020 | $ | 1,282 |  |  | $ | 837 |  |  | $ | 1,137 |  |  | $ | — |  |  | $ | 3,256 |
Net book value: |  |  |  |  |  |  |  |  |
December 31, 2019 | 4,959 |  |  | 8,206 |  |  | 8,805 |  |  | 1,043 |  |  | 23,013 |
June 30, 2020(2) | $ | 4,722 |  |  | $ | 8,080 |  |  | $ | 8,487 |  |  | $ | 990 |  |  | $ | 22,279 |
1. | Refer to Note 5 Acquisition of Businesses for further details.
2. Includes right-of-use assets of $15 million in our utilities segment, $1,271 million in our transport segment, $254 million in our energy segment and $526 million in our data infrastructure segment. Current lease liabilities of $216 million have been included in accounts payable and other and non-current lease liabilities of $1,519 million have been included in other liabilities in the Consolidated Statement of Financial Position.

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