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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2021
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS20212020
Cost$15,785 $13,233 
Accumulated amortization(1,571)(1,466)
Net intangible assets$14,214 $11,767 
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS20212020
Cost at beginning of the year$13,233 $15,695 
Acquisitions through business combinations(1)
3,734 532 
Additions, net of disposals67 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 $13,233 
(1)See Note 6, Acquisition of Businesses, for additional information.
(2)Refer to Note 5, Disposition of Businesses, for further details.
(3)Non-cash additions during the year ended December 31, 2021 primarily relates to revisions to the purchase price allocation at our telecom tower operation in India. Refer to Note 6, Acquisition of Businesses, for additional information.
(4)Non-cash disposals during the year ended December 31, 2020, primarily relates to the partial disposition of our Australian export terminal. See Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS20212020
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 translation102 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$ MILLIONS20212020
Brazilian regulated transmission operation$2,645 $2,903 
Canadian diversified midstream operation(2)
2,536 — 
North American rail operations1,867 1,929 
North American residential energy infrastructure operation1,720 1,748 
Brazilian electricity transmission operation(2)
1,366 270 
Peruvian toll roads976 1,073 
Indian telecom tower operation(2)
782 537 
Indian toll roads(1)
658 714 
U.K. telecom towers operation480 491 
U.K. port operation289 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 $54 million at BIF India Holdings Pte Ltd.
(2)Refer to Note 6, Acquisition of Businesses, for further details.
(3)Other intangibles are primarily comprised of customer contracts at our Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation and our natural gas operation in India.
(4)Refer to Note 5, Disposition of Businesses, for further details.
Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS20212020
Canadian diversified midstream operation(1)
$2,125 $— 
North American rail operations2,105 2,126 
North American residential energy infrastructure operation1,356 1,296 
Western Canadian natural gas gathering and processing operation762 756 
U.S. data center operation503 487 
Brazilian regulated transmission operation456 490 
Colombian natural gas distribution operation433 520 
U.K. telecom tower operation341 345 
Other898 614 
Total$8,979 $6,634 
(1)See Note 6, Acquisition of Businesses, for additional information.