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ACCOUNTS PAYABLE AND OTHER
 12 Months Ended
Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS PAYABLE AND OTHER ACCOUNTS PAYABLE AND OTHER
US$ MILLIONSNote20202019
Current:   
Accounts payable $1,461 $973 
Accrued liabilities 751 653 
Deferred revenue(i)256 307 
Lease liabilities206 197 
Provisions(1)
 176 214 
Loans and notes payable134 — 
Other liabilities293 66 
Total current $3,277 $2,410 
Non-current:   
Lease liabilities$3,597 $1,606 
Deferred revenue(i)467 246 
Provisions(1)
 423 327 
Pension liabilities(2)
 315 148 
Loans and notes payable84 99 
Other liabilities 311 144 
Total non-current $5,197 $2,570 
(1)Provisions primarily relate to decommissioning and site restoration liabilities at our Western Canadian natural gas gathering and processing operation and our Indian telecom tower operation.
(2)See Note 31, Retirement Benefit Plans, for further details.
Brookfield Infrastructure’s exposure to currency and liquidity risk related to trade and other payables is disclosed in Note 34, Financial Risk Management.

(i)Deferred revenue
Deferred revenue relates primarily to cash contributions from third parties to build or upgrade existing network capabilities at our Australian rail operation, for future natural gas and electricity connections at our U.K. regulated distribution operation, for future transportation of gas at our Indian natural gas operation, for future protection plans at our North American residential energy infrastructure operation and to build or upgrade existing networks at our U.K. telecom towers operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the contracted track access, connections arrangements, gas transportation agreement, contract plans or networks.