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GOODWILL | 12 Months Ended
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Dec. 31, 2021
Intangible Assets [Abstract] |
GOODWILL | GOODWILL The following table presents the carrying amount for Brookfield Infrastructure’s goodwill:
US$ MILLIONS |  | 2021 |  | 2020
Balance at beginning of the year |  | $ | 6,634 |  |  | $ | 6,553 |
Acquisitions through business combinations(1) |  | 2,400 |  |  | 27 |
Assets held by subsidiaries disposed during the period(2) |  | (56) |  |  | — |
Foreign currency translation and other |  | 1 |  |  | 54 |
Balance at end of the year |  | $ | 8,979 |  |  | $ | 6,634 |
(1)See Note 6, Acquisition of Businesses, for additional information. (2)See Note 5, Disposition of Businesses, for additional information. Goodwill is evaluated for impairment annually or more often if events or circumstances indicate there may be impairment. Impairment is determined by assessing if the carrying value of cash generating units or a group of cash generating units, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs of disposal or the value in use. During 2021, the carrying amount of each cash generating unit was determined to not exceed its recoverable amount. 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. The recoverable amount of the goodwill has been determined using a discounted cash flow model whereby the fair value measurement is classified under level 3 on the fair value hierarchy. For businesses with the most significant goodwill as separately listed in the table above, the key inputs in determining the fair value of each cash generating unit under the discounted cash flow model are the utilization of discount rates ranging from 11% to 14%, terminal value multiples of 6x to 20x and discrete cash flow periods from 6 to 20 years.

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- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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