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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2021
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
US$ MILLIONS |  | 2021 |  | 2020
Cost |  | $ | 15,785 |  |  | $ | 13,233 |
Accumulated amortization |  | (1,571) |  |  | (1,466) |
Net intangible assets |  | $ | 14,214 |  |  | $ | 11,767 |
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS |  | 2021 |  | 2020
Cost at beginning of the year |  | $ | 13,233 |  |  | $ | 15,695 |
Acquisitions through business combinations(1) |  | 3,734 |  |  | 532 |
Additions, net of disposals |  | 67 |  |  | 102 |
Assets held by subsidiaries disposed during the period(2) |  | (957) |  |  | — |
Non-cash additions (disposals)(3),(4) |  | 271 |  |  | (2,118) |
Foreign currency translation |  | (563) |  |  | (978) |
Cost at end of year |  | $ | 15,785 |  |  | $ | 13,233 |
(1)See Note 6, Acquisition of Businesses, for additional information. (2)Refer to Note 5, Disposition of Businesses, for further details. (3)Non-cash additions during the year ended December 31, 2021 primarily relates to revisions to the purchase price allocation at our telecom tower operation in India. Refer to Note 6, Acquisition of Businesses, for additional information. (4)Non-cash disposals during the year ended December 31, 2020, primarily relates to the partial disposition of our Australian export terminal. See 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$ MILLIONS |  | 2021 |  | 2020
Accumulated amortization at beginning of year |  | $ | (1,466) |  |  | $ | (1,309) |
Assets held by subsidiaries disposed during the period(2) |  | 281 |  |  | — |
Non-cash disposals(1) |  | 26 |  |  | 216 |
Amortization |  | (514) |  |  | (458) |
Foreign currency translation |  | 102 |  |  | 85 |
Accumulated amortization at end of year |  | $ | (1,571) |  |  | $ | (1,466) |
(1)Non-cash disposals during the year ended December 31, 2020, primarily relates to the partial disposition of our Australian export terminal. See Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details. (2)See Note 5, Disposition of Businesses, for further details
Disclosure of detailed information about intangible assets | Intangible assets are allocated to the following cash generating units:
US$ MILLIONS |  | 2021 |  | 2020
Brazilian regulated transmission operation |  | $ | 2,645 |  |  | $ | 2,903 |
Canadian diversified midstream operation(2) |  | 2,536 |  |  | — |
North American rail operations |  | 1,867 |  |  | 1,929 |
North American residential energy infrastructure operation |  | 1,720 |  |  | 1,748 |
Brazilian electricity transmission operation(2) |  | 1,366 |  |  | 270 |
Peruvian toll roads |  | 976 |  |  | 1,073 |
Indian telecom tower operation(2) |  | 782 |  |  | 537 |
Indian toll roads(1) |  | 658 |  |  | 714 |
U.K. telecom towers operation |  | 480 |  |  | 491 |
U.K. port operation |  | 289 |  |  | 292 |
Other(3) |  | 895 |  |  | 985 |
Chilean toll roads(4) |  | — |  |  | 825 |
Total |  | $ | 14,214 |  |  | $ | 11,767 |
(1)Indian toll roads include $604 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $54 million at BIF India Holdings Pte Ltd. (2)Refer to Note 6, Acquisition of Businesses, for further details. (3)Other intangibles are primarily comprised of customer contracts at our Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation and our natural gas operation in India. (4)Refer to Note 5, Disposition of Businesses, for further details. Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS |  | 2021 |  | 2020
Canadian diversified midstream operation(1) |  | $ | 2,125 |  |  | $ | — |
North American rail operations |  | 2,105 |  |  | 2,126 |
North American residential energy infrastructure operation |  | 1,356 |  |  | 1,296 |
Western Canadian natural gas gathering and processing operation |  | 762 |  |  | 756 |
U.S. data center operation |  | 503 |  |  | 487 |
Brazilian regulated transmission operation |  | 456 |  |  | 490 |
Colombian natural gas distribution operation |  | 433 |  |  | 520 |
U.K. telecom tower operation |  | 341 |  |  | 345 |
Other |  | 898 |  |  | 614 |
Total |  | $ | 8,979 |  |  | $ | 6,634 |
(1)See Note 6, Acquisition of Businesses, for additional information.

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