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RETIREMENT BENEFIT PLANS
 12 Months Ended
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: $2 million). The discount rate used was 1.7% (2019: 2.5%, 2018: 4.5%) with a rate of compensation of 2.3% (2019: 2.8%, 2018: 3%).
US$ MILLIONS20202019
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