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ACCOUNTS PAYABLE AND OTHER (Tables) | 12 Months Ended
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Dec. 31, 2020
Subclassifications of assets, liabilities and equities [abstract] |
Disclosure of accounts payable and other |
|  | As of
US$ MILLIONS |  | Dec. 31, 2020 |  | Dec. 31, 2019
Current: |  |  |  |
Accounts payable |  | $ | 84 |  |  | $ | 90 |
Accrued & other liabilities |  | 265 |  |  | 256 |
Deferred revenue(1) |  | 156 |  |  | 141 |
Total current |  | $ | 505 |  |  | $ | 487 |
Non-current: |  |  |  |
Deferred revenue(1) |  | $ | 76 |  |  | $ | 65 |
Provisions & other liabilities |  | 20 |  |  | 25 |
Total non-current |  | $ | 96 |  |  | $ | 90 |
(1)Deferred revenue relates primarily to cash contributions from third parties to build future natural gas and electricity connections at our company’s U.K. regulated distribution operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the connections arrangement. Of the deferred revenue outstanding at December 31, 2020, 68% is estimated to be realized during 2021, 5% during 2022, 5% during 2023 and 22% will be realized in more than 3 years.

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