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INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Jun. 30, 2021
Intangible Assets [Abstract] |
Disclosure of detailed information about intangible assets |
| As of
US$ MILLIONS | June 30, 2021 |  | December 31, 2020
Cost | $ | 14,117 |  |  | $ | 13,233 |
Accumulated amortization | (1,711) |  |  | (1,466) |
Total | $ | 12,406 |  |  | $ | 11,767 |
Intangible assets are allocated to the following cash generating units, or group of cash generating units:
| As of
US$ MILLIONS | June 30, 2021 |  | December 31, 2020
Brazilian regulated gas transmission operation | $ | 2,949 |  |  | $ | 2,903 |
North American rail operations | 1,906 |  |  | 1,929 |
North American residential energy infrastructure operation | 1,759 |  |  | 1,748 |
Peruvian toll roads | 1,011 |  |  | 1,073 |
Brazilian electricity transmission operation | 803 |  |  | 270 |
Indian telecom tower operation(2) | 796 |  |  | 537 |
Chilean toll roads | 781 |  |  | 825 |
Indian toll roads(1) | 679 |  |  | 714 |
U.K. telecom towers operation | 494 |  |  | 491 |
U.K. port operation | 296 |  |  | 292 |
Other(3) | 932 |  |  | 985 |
Total | $ | 12,406 |  |  | $ | 11,767 |
1.Indian toll roads include $614 million of intangible assets at our investment in Simhapuri Expressway Ltd and Rayalseema Expressway Private Limited and $65 million at BIF India Holdings Pte Ltd. 2.Refer to Note 6, Acquisition of Businesses, for further details. 3.Other intangibles are primarily comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
Disclosure of reconciliation of changes in intangible assets and goodwill | The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2021 |  | For the 12 month period ended December 31, 2020
Cost at beginning of the period | $ | 13,233 |  |  | $ | 15,695 |
Additions through business combinations | 467 |  |  | 532 |
Additions, net of disposals | 24 |  |  | 102 |
Non-cash additions (disposals) | 288 |  |  | (2,118) |
Foreign currency translation | 105 |  |  | (978) |
Ending Balance | $ | 14,117 |  |  | $ | 13,233 |
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2021 |  | For the 12 month period ended December 31, 2020
Accumulated amortization at beginning of the period | $ | (1,466) |  |  | $ | (1,309) |
Non-cash disposals | 14 |  |  | 216 |
Amortization | (249) |  |  | (458) |
Foreign currency translation | (10) |  |  | 85 |
Ending Balance | $ | (1,711) |  |  | $ | (1,466) |

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