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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2020
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
US$ MILLIONS |  | 2020 |  | 2019
Cost |  | $ | 13,233 |  |  | $ | 15,695 |
Accumulated amortization |  | (1,466) |  |  | (1,309) |
Net intangible assets |  | $ | 11,767 |  |  | $ | 14,386 |
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS |  | 2020 |  | 2019
Cost at beginning of the year |  | $ | 15,695 |  |  | $ | 12,515 |
Additions, net of disposals |  | 102 |  |  | 109 |
Acquisitions through business combinations(1) |  | 532 |  |  | 3,248 |
Held for sale |  | — |  |  | (1) |
Non-cash (disposals) additions(2) |  | (2,118) |  |  | 15 |
Foreign currency translation |  | (978) |  |  | (191) |
Cost at end of year |  | $ | 13,233 |  |  | $ | 15,695 |
(1)See Note 6, Acquisition of Businesses, for additional information. (2)Non-cash disposals primarily relate to the partial disposition of our Australian export terminal. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details. The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS |  | 2020 |  | 2019
Accumulated amortization at beginning of year |  | $ | (1,309) |  |  | $ | (880) |
Non-cash disposals(1) |  | 216 |  |  | — |
Disposals |  | — |  |  | 12 |
Amortization |  | (458) |  |  | (450) |
Foreign currency translation |  | 85 |  |  | 9 |
Accumulated amortization at end of year |  | $ | (1,466) |  |  | $ | (1,309) |
(1)Non-cash disposals primarily relate to the partial disposition of our Australian export terminal. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.
Disclosure of detailed information about intangible assets | Intangible assets are allocated to the following cash generating units:
US$ MILLIONS |  | 2020 |  | 2019
Brazilian regulated transmission operation |  | $ | 2,903 |  |  | $ | 3,885 |
North American rail operations |  | 1,929 |  |  | 1,992 |
North American residential energy infrastructure operation |  | 1,748 |  |  | 1,806 |
Peruvian toll roads |  | 1,073 |  |  | 1,159 |
Chilean toll roads |  | 825 |  |  | 814 |
Indian toll roads(1) |  | 714 |  |  | 769 |
Indian telecom tower operation(2) |  | 537 |  |  | — |
U.K. telecom towers operation |  | 491 |  |  | 472 |
U.K. port operation |  | 292 |  |  | 283 |
Brazilian electricity transmission operation |  | 270 |  |  | 401 |
Other(3) |  | 985 |  |  | 1,047 |
Australian export terminal(4) |  | — |  |  | 1,758 |
Total |  | $ | 11,767 |  |  | $ | 14,386 |
(1)Indian toll roads include $641 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $73 million at BIF India Holdings Pte Ltd. (2)Refer to Note 6, Acquisition of Businesses, for further details. (3)Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation. (4)Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details. Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS |  | 2020 |  | 2019
North American rail operations(1) |  | $ | 2,126 |  |  | $ | 2,042 |
North American residential energy infrastructure operation |  | 1,296 |  |  | 1,274 |
Western Canadian natural gas gathering and processing operation(1) |  | 756 |  |  | 749 |
Colombian natural gas distribution operation |  | 520 |  |  | 542 |
Brazilian regulated transmission operation |  | 490 |  |  | 632 |
U.S. data center operation(1) |  | 487 |  |  | 486 |
Other |  | 959 |  |  | 828 |
Total |  | $ | 6,634 |  |  | $ | 6,553 |
(1)See Note 6, Acquisition of Businesses, for additional information.

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