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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2020
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS20202019
Cost$13,233 $15,695 
Accumulated amortization(1,466)(1,309)
Net intangible assets$11,767 $14,386 
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS20202019
Cost at beginning of the year$15,695 $12,515 
Additions, net of disposals102 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 $15,695 
(1)See Note 6, Acquisition of Businesses, for additional information.
(2)Non-cash disposals primarily relate to the partial disposition of our Australian export terminal. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS20202019
Accumulated amortization at beginning of year$(1,309)$(880)
Non-cash disposals(1)
216 — 
Disposals— 12 
Amortization(458)(450)
Foreign currency translation85 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$ MILLIONS20202019
Brazilian regulated transmission operation$2,903 $3,885 
North American rail operations1,929 1,992 
North American residential energy infrastructure operation1,748 1,806 
Peruvian toll roads1,073 1,159 
Chilean toll roads825 814 
Indian toll roads(1)
714 769 
Indian telecom tower operation(2)
537 — 
U.K. telecom towers operation491 472 
U.K. port operation292 283 
Brazilian electricity transmission operation270 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 $73 million at BIF India Holdings Pte Ltd.
(2)Refer to Note 6, Acquisition of Businesses, for further details.
(3)Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
(4)Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.
Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS20202019
North American rail operations(1)
$2,126 $2,042 
North American residential energy infrastructure operation1,296 1,274 
Western Canadian natural gas gathering and processing operation(1)
756 749 
Colombian natural gas distribution operation520 542 
Brazilian regulated transmission operation490 632 
U.S. data center operation(1)
487 486 
Other959 828 
Total$6,634 $6,553 
(1)See Note 6, Acquisition of Businesses, for additional information.