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ACCOUNTS PAYABLE AND OTHER | 12 Months Ended
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Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract] |
ACCOUNTS PAYABLE AND OTHER | ACCOUNTS PAYABLE AND OTHER
US$ MILLIONS |  | Note |  | 2021 |  | 2020
Current: |  |  |  |  |  |
Accounts payable |  |  |  | $ | 1,877 |  |  | $ | 1,461 |
Accrued liabilities |  |  |  | 1,103 |  |  | 751 |
Deferred revenue |  | (i) |  | 338 |  |  | 256 |
Lease liabilities |  |  |  | 416 |  |  | 206 |
Provisions(1) |  |  |  | 161 |  |  | 176 |
Loans and notes payable |  |  |  | — |  |  | 134 |
Other liabilities |  |  |  | 124 |  |  | 293 |
Total current |  |  |  | $ | 4,019 |  |  | $ | 3,277 |
Non-current: |  |  |  |  |  |
Lease liabilities |  |  |  | $ | 3,423 |  |  | $ | 3,597 |
Deferred revenue |  | (i) |  | 366 |  |  | 467 |
Accrued liabilities |  |  |  | 200 |  |  | — |
Provisions(1) |  |  |  | 492 |  |  | 423 |
Pension liabilities(2) |  |  |  | 172 |  |  | 315 |
Loans and notes payable |  |  |  | 28 |  |  | 84 |
Other liabilities |  |  |  | 346 |  |  | 311 |
Total non-current |  |  |  | $ | 5,027 |  |  | $ | 5,197 |
(1)Provisions primarily relate to decommissioning and site restoration liabilities at our Western Canadian natural gas gathering and processing operation and our Indian telecom tower operation. (2)See Note 32, Retirement Benefit Plans, for further details. Brookfield Infrastructure’s exposure to currency and liquidity risk related to trade and other payables is disclosed in Note 35, Financial Risk Management. (i)Deferred revenue Deferred revenue relates primarily to cash contributions from third parties to build or upgrade existing network capabilities at our Australian rail operation, for future natural gas and electricity connections at our U.K. regulated distribution operation, for future transportation of gas at our Indian natural gas operation, for future protection plans at our North American residential energy infrastructure operation and to build or upgrade existing networks at our U.K. telecom towers operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the contracted track access, connections arrangements, gas transportation agreement, contract plans or networks.

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