NON-WHOLLY OWNED SUBSIDIARIES (Tables)

12 Months Ended

Dec. 31, 2020

Interests In Other Entities [Abstract]

Summarized accounts for non-wholly owned subsidiaries

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Financial Position:


	As of December 31, 2020
US$ MILLIONS	Current Assets		Non-Current Assets		Current Liabilities		Non-Current Liabilities		Non-Controlling Interest in Operating Subsidiaries		Partnership Capital(1)
Utilities
U.K. regulated distribution operation	$	181	$	5,264	$	333	$	3,241	$	367	$	1,504
Brazilian regulated gas transmission operation	405		3,494		203		2,772		783		141
Colombian natural gas distribution operation	220		1,256		248		478		636		114
Brazilian electricity transmission operation	15		320		11		196		89		39
Canadian district energy operation	28		1,260		147		567		429		145
U.S. district energy operation	38		1,097		78		768		163		126
North American residential energy infrastructure operation	210		4,215		436		2,321		1,174		494
Indian gas transmission operation	94		2,172		131		1,308		781		46
Transport

North American rail operation	504		9,569		699		4,898		4,032		444
U.K. port operation	62		1,105		45		735		157		230
Australian port operation	151		863		131		393		352		138
Chilean toll roads	126		835		125		1,148		(335)		23
Peruvian toll roads	105		1,247		438		212		591		111
Indian toll roads(2)	87		808		177		426		203		89
Midstream
North American gas storage operation	170		1,433		67		658		544		334
Western Canadian natural gas gathering and processing operation	125		3,964		131		2,072		1,348		538
Data
U.S. data center operation	67		1,634		95		1,138		334		134
Australian data center operation	12		311		127		7		135		54
U.K. telecom towers operation	32		896		332		327		203		66
Indian telecom towers operation	392		7,998		493		5,392		1,917		588
Corporate
Holding LP and other	589		172		870		3,423		52		(3,584)
Total	$	3,613	$	49,913	$	5,317	$	32,480	$	13,955	$	1,774


	As of December 31, 2019
US$ MILLIONS	Current Assets		Non-Current Assets		Current Liabilities		Non-Current Liabilities		Non-Controlling Interest in Operating Subsidiaries		Partnership Capital(1)
Utilities
U.K. regulated distribution operation	$	159	$	4,653	$	294	$	2,888	$	318	$	1,312
Colombian regulated distribution operation	759		—		427		—		274		58
Brazilian regulated transmission operation	435		4,606		199		3,195		1,305		342
Colombian natural gas distribution operation	214		1,166		299		314		684		83
Brazilian electricity transmission operation	21		401		12		252		110		48
Canadian district energy operation	29		974		47		506		337		113
U.S. district energy operation	37		964		41		747		118		95
North American residential energy infrastructure operation	171		3,997		337		1,925		1,341		565
Indian gas transmission operation	155		2,272		181		910		1,157		179
Transport
Australian export terminal(3)	139		1,994		347		1,688		34		64
North American rail operation	2,150		9,392		1,409		4,889		4,747		497
U.K. port operation	47		934		78		370		218		315
Australian port operation	126		927		124		488		317		124
Chilean toll roads	95		821		67		1,112		(320)		57
Peruvian toll roads	122		1,337		19		683		638		119
Indian toll roads	75		868		83		570		203		87
Midstream
North American gas storage	200		1,449		112		661		543		333
Western Canadian natural gas gathering and processing operation	119		3,721		147		1,845		1,320		528
Data
U.S. data center operation	105		1,665		112		1,130		376		152
Australian data center operation	10		280		5		112		124		49
U.K. telecom towers operation	26		874		190		419		219		72
Corporate
Holding LP and other	529		111		735		2,480		50		(2,625)
Total	$	5,723	$	43,406	$	5,265	$	27,184	$	14,113	$	2,567

(1)Attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield, non-controlling interest—BIPC exchangeable shares, non-controlling interest—Exchange LP Units, general partner and limited partners.

(2)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

(3)On December 7, 2020, our partnership completed the partial sale of an effective 22% interest in our Australian export terminal. Upon partial disposition, the operation ceased to meet the definition of a non-wholly owned subsidiary. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Operating Results:


	Year ended December 31, 2020
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	$	488	$	11	$	42	$	46	$	167
Colombian regulated distribution operation(1)	6		2		156		—		(6)
Brazilian regulated transmission operation	942		309		(399)		116		(152)
Colombian natural gas distribution operation	793		39		34		7		13
Brazilian electricity transmission operation	40		9		(25)		4		(11)
Canadian district energy operation	127		5		115		2		39
U.S. district energy operation	137		(14)		58		(9)		38
North American residential energy infrastructure operation	1,274		70		(32)		29		(14)
Indian gas transmission operation	268		(61)		(23)		(19)		(7)
Transport
Australian export terminal(3)	297		163		35		54		16
North American rail operation	1,974		86		(153)		11		(16)
U.K. port operation	235		22		16		31		22
Australian port operation	381		(29)		40		(10)		14
Chilean toll roads	116		(21)		(21)		(6)		2
Peruvian toll roads	81		7		(54)		1		(11)
Indian toll roads(2)	111		(24)		(4)		(8)		(2)
Midstream(3)
North American gas storage operation	143		(10)		10		(7)		6
Western Canadian natural gas gathering and processing operation	501		29		(1)		12		(1)
Data
U.S. data center operation	273		(32)		(10)		(13)		(4)
Australian data center operation	24		4		12		1		5
U.K. telecom towers operation	51		(3)		5		(1)		2
Indian telecom towers operation	360		5		69		3		14
Corporate
Holding LP and other	9		(56)		—		(7)		250
Total	$	8,631	$	511	$	(130)	$	237	$	364


	Year ended December 31, 2019
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	$	478	$	24	$	71	$	103	$	278
Colombian regulated distribution operation(1)	179		10		(9)		2		(2)
Brazilian regulated transmission operation	1,141		349		(83)		132		(33)
Colombian natural gas distribution operation	874		51		(4)		7		—
Brazilian transmission operation	2		15		(2)		7		(1)
Canadian district energy operation	121		6		85		2		29
U.S. district energy operation	158		(14)		49		(9)		32
North American residential energy infrastructure operation	956		3		63		2		26
Indian gas transmission operation	266		(39)		(33)		(12)		(10)
Transport
Australian export terminal(3)	308		15		(3)		43		(8)
North American Rail Operation	—		—		(10)		—		(1)
U.K. port operation	197		4		19		7		27
Australian port operation	462		(24)		(1)		(7)		—
Chilean toll roads	162		—		27		2		16
Peruvian toll roads	107		5		10		1		2
Indian toll roads(2)	130		(19)		(6)		(9)		(3)
Midstream
North American gas storage operation	143		12		52		9		32
Western Canadian natural gas gathering and processing operation	256		35		31		14		12
Data
U.S. data center operation	294		(22)		(10)		(7)		(4)
Australian data center operation	20		6		(3)		2		(1)
U.K. telecom towers operation	—		—		(2)		—		(1)
Corporate
Holding LP and other	25		(5)		—		(295)		(26)
Total	$	6,279	$	412	$	241	$	(6)	$	364


	Year ended December 31, 2018
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	$	449	$	22	$	19	$	99	$	86
Colombian regulated distribution operation(1)	177		15		(11)		3		(2)
Brazilian regulated transmission operation	1,112		357		(469)		139		(190)
Colombian natural gas distribution operation	516		34		(91)		7		(14)
Canadian district energy operation	118		7		32		3		11
U.S. district energy operation	149		(13)		35		(8)		23
North American residential energy infrastructure business	191		4		(73)		1		(30)
Transport
Australian export terminal(3)	307		14		(6)		34		(16)
U.K. port operation	205		12		3		19		4
Australian port operation	522		(6)		(33)		(3)		(11)
Chilean toll roads	168		(1)		(7)		(1)		(7)
Peruvian toll roads	92		3		(25)		1		(5)
Indian toll roads(2)	61		(12)		2		(6)		(1)
Midstream
North American gas storage operation	150		(16)		22		(12)		15
Western Canadian natural gas gathering and processing business	61		3		(53)		1		(21)
Data
U.S. data center operation	—		—		(1)		—		—
Corporate
Holding LP and other	23		(26)		(1)		108		44
Total	$	4,301	$	397	$	(657)	$	385	$	(114)

(1)Refer to Note 5 , Disposition of Businesses, for further details.

(2)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

(3)On December 7, 2020, our partnership completed the partial sale of an effective 22% interest in our Australian export terminal. Upon partial disposition, the operation ceased to meet the definition of a non-wholly owned subsidiary. The balance in the tables above reflect the period up until the date of partial disposition. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Cash Flows:


	Cash Flow Activities
	Year ended December 31, 2020						Year ended December 31, 2019
US$ MILLIONS	Operating		Investing		Financing		Operating		Investing		Financing
Utilities
U.K. regulated distribution operation	$	241	$	(372)	$	133	$	271	$	(416)	$	147
Colombian regulated distribution operation(1)	2		—		(2)		26		(24)		(4)
Brazilian regulated transmission operation	634		(34)		(588)		839		(21)		(702)
Colombian natural gas distribution operation	89		(35)		(55)		72		(38)		(73)
Brazilian electricity transmission operation	13		—		(14)		22		(4)		(6)
Canadian district energy operation	42		(97)		55		53		(68)		14
U.S. district energy operation	51		(50)		—		22		(29)		2
North American residential energy infrastructure operation	(42)		(5)		45		128		(228)		87
Indian gas transmission operation	136		(14)		(117)		208		(1,950)		1,746
Transport
Australian export terminal(3)	68		(27)		(57)		91		(23)		(55)
North American rail operation	616		(24)		(606)		—		(6,460)		6,578
U.K. port operation	42		(25)		(11)		27		(43)		9
Australian port operation	28		(32)		26		52		(45)		(10)
Chilean toll roads	49		(1)		(34)		62		(2)		(55)
Peruvian toll roads	18		(22)		—		47		(39)		—
Indian toll roads(2)	11		(18)		19		7		(9)		(29)
Midstream
North American gas storage operation	68		12		(53)		83		(10)		(63)
Western Canadian natural gas gathering and processing operation	156		(299)		114		92		(1,396)		1,339
Data
U.S. data center operation	77		(16)		(63)		51		(6)		(35)
Australian data center operation	7		(3)		(3)		—		(277)		286
U.K. telecom towers operation	27		(20)		(9)		3		(280)		289
Indian telecom towers operation	245		(3,451)		3,331		—		—		—
Corporate
Holding LP and other	(182)		(4)		89		(46)		243		(128)
Total	$	2,396	$	(4,537)	$	2,200	$	2,110	$	(11,125)	$	9,337


	Cash Flow Activities
	Year ended December 31, 2018
US$ MILLIONS	Operating		Investing		Financing
Utilities
U.K. regulated distribution operation	$	226	$	(413)	$	179
Colombian regulated distribution operation(1)	11		(26)		—
Brazilian regulated transmission operation	868		(26)		(792)
Colombian natural gas distribution operation	94		(217)		205
Canadian district energy operation	39		(42)		(45)
U.S. district energy operation	24		(16)		(18)
North American residential energy infrastructure business	16		(2,182)		2,188
Transport
Australian export terminal(3)	85		(21)		(63)
U.K. port operation	27		(17)		(8)
Australian port operation	42		(68)		22
Chilean toll roads	74		(1)		(82)
Peruvian toll roads	91		(33)		—
Indian toll roads(2)	18		(184)		209
Midstream
North American gas storage operation	—		(8)		7
Western Canadian natural gas gathering and processing business	48		(1,923)		1,910
Data
U.S. data center operation	(1)		(1,103)		1,118
Corporate
Holding LP and other	(417)		794		(379)
Total	$	1,245	$	(5,486)	$	4,451

(1)Refer to Note 5 , Disposition of Businesses, for further details.

(2)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

(3)On December 7, 2020, our partnership completed the partial sale of an effective 22% interest in our Australian export terminal. Upon partial disposition, the operation ceased to meet the definition of a non-wholly owned subsidiary. The balance in the tables above reflect the period up until the date of partial disposition. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.