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ACCOUNTS PAYABLE AND OTHER
 12 Months Ended
Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS PAYABLE AND OTHER ACCOUNTS PAYABLE AND OTHER
US$ MILLIONSNote20212020
Current:   
Accounts payable $1,877 $1,461 
Accrued liabilities 1,103 751 
Deferred revenue(i)338 256 
Lease liabilities416 206 
Provisions(1)
 161 176 
Loans and notes payable— 134 
Other liabilities124 293 
Total current $4,019 $3,277 
Non-current:   
Lease liabilities$3,423 $3,597 
Deferred revenue(i)366 467 
Accrued liabilities200 — 
Provisions(1)
 492 423 
Pension liabilities(2)
 172 315 
Loans and notes payable28 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.