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RETIREMENT BENEFIT PLANS | 12 Months Ended
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Dec. 31, 2020
Employee Benefits [Abstract] |
RETIREMENT BENEFIT PLANS | RETIREMENT BENEFIT PLANS Brookfield Infrastructure offers pension plans to certain employees of its subsidiaries. Brookfield Infrastructure’s obligations under its defined benefit pension plans are determined periodically through the preparation of actuarial valuations. The benefit plans’ expense for 2020 was $38 million (2019: $9 million, 2018: $2 million). The discount rate used was 1.7% (2019: 2.5%, 2018: 4.5%) with a rate of compensation of 2.3% (2019: 2.8%, 2018: 3%).
US$ MILLIONS |  | 2020 |  | 2019
Plan assets |  | $ | 833 |  |  | $ | 686 |
Less accrued benefit obligation |  | (1,164) |  |  | (851) |
Accrued benefit liability (1) |  | $ | (331) |  |  | $ | (165) |
(1)Primarily presented within Other liabilities’ of the consolidated statements of financial position. Refer to Note 17, Accounts Payable and Other for further details

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- Definition Employee Benefits [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for employee benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Section Scope -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&doctype=Standard&dita_xref=IAS19_g2-7_TI -URIDate 2020-01-01 + Details
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