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PROPERTY, PLANT AND EQUIPMENT (Tables) | 6 Months Ended
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Jun. 30, 2021
Property, plant and equipment [abstract] |
Disclosure of detailed information about property, plant and equipment |
US$ MILLIONS | Utilities |  | Transport |  | Midstream |  | Data |  | Total
Gross carrying amount: |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 | $ | 8,633 |  |  | $ | 8,309 |  |  | $ | 3,971 |  |  | $ | 1,131 |  |  | $ | 22,044 |
Additions, net of disposals | 535 |  |  | 387 |  |  | 306 |  |  | 77 |  |  | 1,305 |
Non-cash additions (disposals) | 15 |  |  | (241) |  |  | (29) |  |  | (26) |  |  | (281) |
Acquisitions through business combinations(1) | — |  |  | — |  |  | — |  |  | 7,334 |  |  | 7,334 |
Net foreign currency exchange differences | 106 |  |  | 242 |  |  | 73 |  |  | 77 |  |  | 498 |
Balance at December 31, 2020 | $ | 9,289 |  |  | $ | 8,697 |  |  | $ | 4,321 |  |  | $ | 8,593 |  |  | $ | 30,900 |
Additions, net of disposals | 258 |  |  | 212 |  |  | 61 |  |  | 150 |  |  | 681 |
Acquisitions through business combinations(1) | 176 |  |  | 8 |  |  | — |  |  | — |  |  | 184 |
Assets held by subsidiaries disposed during the period(2) | (1,493) |  |  | — |  |  | — |  |  | — |  |  | (1,493) |
Non-cash additions (disposals) | 16 |  |  | (249) |  |  | (31) |  |  | (440) |  |  | (704) |
Assets reclassified as held for sale(3) | (805) |  |  | — |  |  | — |  |  | — |  |  | (805) |
Net foreign currency exchange differences | 25 |  |  | (51) |  |  | 86 |  |  | (158) |  |  | (98) |
Balance at June 30, 2021 | $ | 7,466 |  |  | $ | 8,617 |  |  | $ | 4,437 |  |  | $ | 8,145 |  |  | $ | 28,665 |
Accumulated depreciation: |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 | $ | (1,171) |  |  | $ | (950) |  |  | $ | (208) |  |  | $ | (88) |  |  | $ | (2,417) |
Depreciation expense | (419) |  |  | (498) |  |  | (141) |  |  | (189) |  |  | (1,247) |
Disposals | 12 |  |  | 4 |  |  | — |  |  | — |  |  | 16 |
Non-cash disposals | — |  |  | 130 |  |  | — |  |  | 17 |  |  | 147 |
Net foreign currency exchange differences | (35) |  |  | (90) |  |  | (7) |  |  | (3) |  |  | (135) |
Balance at December 31, 2020 | $ | (1,613) |  |  | $ | (1,404) |  |  | $ | (356) |  |  | $ | (263) |  |  | $ | (3,636) |
Depreciation expense | (189) |  |  | (241) |  |  | (83) |  |  | (199) |  |  | (712) |
Disposals | 8 |  |  | 1 |  |  | — |  |  | — |  |  | 9 |
Assets reclassified as held for sale(3) | 260 |  |  | — |  |  | — |  |  | — |  |  | 260 |
Assets held by subsidiaries disposed during the period(2) | 403 |  |  | — |  |  | — |  |  | — |  |  | 403 |
Non-cash disposals | 1 |  |  | 90 |  |  | 1 |  |  | 2 |  |  | 94 |
Net foreign currency exchange differences | (13) |  |  | 20 |  |  | (6) |  |  | 6 |  |  | 7 |
Balance at June 30, 2021 | $ | (1,143) |  |  | $ | (1,534) |  |  | $ | (444) |  |  | $ | (454) |  |  | $ | (3,575) |
Accumulated fair value adjustments: |  |  |  |  |  |  |  |  |
Balance at January 1, 2020 | $ | 2,212 |  |  | $ | 857 |  |  | $ | 317 |  |  | $ | — |  |  | $ | 3,386 |
Fair value adjustments | 652 |  |  | 113 |  |  | 21 |  |  | — |  |  | 786 |
Net foreign currency exchange differences | 70 |  |  | 78 |  |  | — |  |  | — |  |  | 148 |
Balance at December 31, 2020 | $ | 2,934 |  |  | $ | 1,048 |  |  | $ | 338 |  |  | $ | — |  |  | $ | 4,320 |
Assets reclassified as held for sale(3) | (513) |  |  | — |  |  | — |  |  | — |  |  | (513) |
Assets held by subsidiaries disposed during the period(2) | (889) |  |  | — |  |  | — |  |  | — |  |  | (889) |
Net foreign currency exchange differences | 16 |  |  | (20) |  |  | 1 |  |  | — |  |  | (3) |
Balance at June 30, 2021 | $ | 1,548 |  |  | $ | 1,028 |  |  | $ | 339 |  |  | $ | — |  |  | $ | 2,915 |
Net book value: |  |  |  |  |  |  |  |  |
December 31, 2020 | $ | 10,610 |  |  | $ | 8,341 |  |  | $ | 4,303 |  |  | $ | 8,330 |  |  | $ | 31,584 |
June 30, 2021(4) | $ | 7,871 |  |  | $ | 8,111 |  |  | $ | 4,332 |  |  | $ | 7,691 |  |  | $ | 28,005 |
1.Refer to Note 6, Acquisition of Businesses, for further details. 2.Refer to Note 5, Disposition of Businesses, for further details. 3.Refer to Note 4, Assets and Liabilities Classified as Held for Sale, for further details. 4.Includes right-of-use assets of $116 million in our utilities segment, $983 million in our transport segment, $111 million in our midstream segment and $2,496 million in our data segment. Current lease liabilities of $168 million have been included in accounts payable and other and non-current lease liabilities of $3,293 million have been included in other liabilities in the Consolidated Statement of Financial Position.

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