NON-WHOLLY OWNED SUBSIDIARIES (Tables)

12 Months Ended

Dec. 31, 2021

Interests In Other Entities [Abstract]

Summarized accounts for non-wholly owned subsidiaries

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Financial Position:


	As of December 31, 2021
US$ MILLIONS	Current Assets		Non-Current Assets		Current Liabilities		Non-Current Liabilities		Non-Controlling Interest in Operating Subsidiaries		Partnership Capital(1)
Utilities
U.K. regulated distribution operation	$	249	$	4,961	$	316	$	3,285	$	314	$	1,295
Brazilian regulated gas transmission operation	668		3,115		1,278		2,028		389		88
Colombian natural gas distribution operation	219		1,061		162		522		512		84
Brazilian electricity transmission operation(2)	104		1,457		30		902		436		193
North American residential energy infrastructure operation	269		4,583		466		2,660		1,215		511
Indian gas transmission operation	154		2,015		287		1,191		644		47
U.K. residential infrastructure business(2)	5		151		34		5		99		18
European residential infrastructure operation(2)	24		213		10		78		132		17
Transport
North American rail operation	564		9,561		564		4,930		4,173		458
U.K. port operation	55		1,154		40		779		159		231
Australian port operation	262		581		223		180		316		124
Peruvian toll roads	98		1,132		17		561		541		111
Indian toll roads(3)	70		732		166		364		189		83
Midstream
Canadian diversified midstream operation(2)	441		15,034		2,875		7,283		2,413		2,904
North American gas storage operation	258		1,479		227		662		525		323
Western Canadian natural gas gathering and processing operation	130		3,932		96		1,974		1,422		570
Data
U.S. data center operation	51		1,401		86		929		312		125
Australian data center operation	28		402		23		119		206		82
U.K. telecom towers operation	40		880		190		495		177		58
Indian telecom towers operation(2)	306		8,081		407		6,034		1,443		503
Corporate
Holding LP and other	746		101		889		2,470		41		(2,553)
Total	$	4,741	$	62,026	$	8,386	$	37,451	$	15,658	$	5,272


	As of December 31, 2020
US$ MILLIONS	Current Assets		Non-Current Assets		Current Liabilities		Non-Current Liabilities		Non-Controlling Interest in Operating Subsidiaries		Partnership Capital(1)
Utilities
U.K. regulated distribution operation	$	181	$	5,264	$	333	$	3,241	$	367	$	1,504

Brazilian regulated transmission operation	405		3,494		203		2,772		783		141
Colombian natural gas distribution operation	220		1,256		248		478		636		114
Brazilian electricity transmission operation(2)	15		320		11		196		89		39
Canadian district energy operation(4)	28		1,260		147		567		429		145
U.S. district energy operation(4)	38		1,097		78		768		163		126
North American residential energy infrastructure operation	210		4,215		436		2,321		1,174		494
Indian gas transmission operation	94		2,172		131		1,308		781		46
Transport
North American rail operation	504		9,569		699		4,898		4,032		444
U.K. port operation	62		1,105		45		735		157		230
Australian port operation	151		863		131		393		352		138
Chilean toll roads(4)	126		835		125		1,148		(335)		23
Peruvian toll roads	105		1,247		438		212		591		111
Indian toll roads(3)	87		808		177		426		203		89
Midstream
North American gas storage	170		1,433		67		658		544		334
Western Canadian natural gas gathering and processing operation	125		3,964		131		2,072		1,348		538
Data
U.S. data center operation	67		1,634		95		1,138		334		134
Australian data center operation	12		311		127		7		135		54
U.K. telecom towers operation	32		896		332		327		203		66
Indian telecom towers operation(2)	392		7,998		493		5,392		1,917		588
Corporate
Holding LP and other	589		172		870		3,423		52		(3,584)
Total	$	3,613	$	49,913	$	5,317	$	32,480	$	13,955	$	1,774

(1)Attributable to all equity holders other than non-controlling interests in operating subsidiaries.

(2)Refer to Note 6, Acquisition of Businesses, for further details.

(3)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

(4)Refer to Note 5 , Disposition of Businesses, for further details.

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Operating Results:


	Year ended December 31, 2021
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	$	569	$	34	$	6	$	138	$	26
Brazilian regulated transmission operation	1,074		361		(87)		150		(31)
Colombian natural gas distribution operation	862		34		(101)		8		(24)
Brazilian electricity transmission operation(1)	90		22		(6)		10		(2)
Canadian district energy operation(2)	72		9		35		3		8
U.S. district energy operation(2)	74		2		—		—		—
North American residential energy infrastructure operation	1,444		75		43		32		18
Indian gas transmission operation	342		35		(17)		13		(5)
U.K. residential infrastructure business(1)	2		—		—		—		—
European residential infrastructure operation(1)	89		(6)		(8)		(1)		(1)
Transport
North American rail operation	2,157		208		131		24		13
U.K. port operation	274		17		6		24		9
Australian port operation	412		(16)		(18)		(6)		(6)
Chilean toll roads(2)	138		(40)		53		(8)		13
Peruvian toll roads	96		6		(57)		1		(11)
Indian toll roads(3)	117		(25)		(6)		(9)		(3)
Midstream
North American gas storage operation	371		95		36		65		22
Canadian diversified midstream operation(1)	906		59		38		65		30
Western Canadian natural gas gathering and processing operation	551		62		52		25		21
Data
U.S. data center operation	249		(33)		13		(13)		5
Australian data center operation	23		3		(8)		1		(3)
U.K. telecom towers operation	59		(19)		(1)		(6)		—
Indian telecom towers operation(1)	1,257		1		(80)		—		(16)
Corporate
Holding LP and other	5		742		—		450		194
Total	$	11,233	$	1,626	$	24	$	966	$	257


	Year ended December 31, 2020
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	$	488	$	11	$	42	$	46	$	167
Colombian regulated distribution operation(2)	6		2		156		—		(6)
Brazilian regulated transmission operation	942		309		(399)		116		(152)
Colombian natural gas distribution operation	793		39		34		7		13
Brazilian electricity transmission operation(1)	40		9		(25)		4		(11)
Canadian district energy operation(2)	127		5		115		2		39
U.S. district energy operation(2)	137		(14)		58		(9)		38
North American residential energy infrastructure operation	1,274		70		(32)		29		(14)
Indian gas transmission operation	268		(61)		(23)		(19)		(7)
Transport
Australian export terminal(4)	297		163		35		54		16
North American Rail Operation	1,974		86		(153)		11		(16)
U.K. port operation	235		22		16		31		22
Australian port operation	381		(29)		40		(10)		14
Chilean toll roads(2)	116		(21)		(21)		(6)		2
Peruvian toll roads	81		7		(54)		1		(11)
Indian toll roads(3)	111		(24)		(4)		(8)		(2)
Midstream
North American gas storage operation	143		(10)		10		(7)		6
Western Canadian natural gas gathering and processing operation	501		29		(1)		12		(1)
Data
U.S. data center operation	273		(32)		(10)		(13)		(4)
Australian data center operation	24		4		12		1		5
U.K. telecom towers operation	51		(3)		5		(1)		2
Indian telecom towers operation(1)	360		5		69		3		14
Corporate
Holding LP and other	9		(56)		—		(7)		250
Total	$	8,631	$	511	$	(130)	$	237	$	364


	Year ended December 31, 2019
			Attributable to non-controlling interest				Attributable to unitholders
US$ MILLIONS	Revenue		Net Income (loss)		Other Comprehensive Income (loss)		Net Income (loss)		Other Comprehensive Income (loss)
Utilities
U.K. regulated distribution operation	478		24		71		103		278
Colombian regulated distribution operation(2)	179		10		(9)		2		(2)
Brazilian regulated transmission operation	1,141		349		(83)		132		(33)
Colombian natural gas distribution operation	874		51		(4)		7		—
Brazilian transmission operation	2		15		(2)		7		(1)
Canadian district energy operation	121		6		85		2		29
U.S. district energy operation	158		(14)		49		(9)		32
North American residential energy infrastructure operation	956		3		63		2		26
Indian gas transmission operation	266		(39)		(33)		(12)		(10)
Transport
Australian export terminal(4)	308		15		(3)		43		(8)
North American Rail Operation	—		—		(10)		—		(1)
U.K. port operation	197		4		19		7		27
Australian port operation	462		(24)		(1)		(7)		—
Chilean toll roads	162		—		27		2		16
Peruvian toll roads	107		5		10		1		2
Indian toll roads(3)	130		(19)		(6)		(9)		(3)
Midstream
North American gas storage operation	143		12		52		9		32
Western Canadian natural gas gathering and processing operation	256		35		31		14		12
Data
U.S. data center operation	294		(22)		(10)		(7)		(4)
Australian data center operation	20		6		(3)		2		(1)
U.K. telecom towers operation	—		—		(2)		—		(1)
Corporate
Holding LP and other	25		(5)		—		(295)		(26)
Total	$	6,279	$	412	$	241	$	(6)	$	364

(1)Refer to Note 6, Acquisition of Businesses, for further details.

(2)Refer to Note 5 , Disposition of Businesses, for further details.

(3)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

(4)On December 7, 2020, our partnership completed the partial sale of an effective 22% interest in our Australian export terminal. Upon partial disposition, the operation ceased to meet the definition of a non-wholly owned subsidiary. The balance in the tables above reflect the period up until the date of partial disposition. Refer to Note 5, Disposition of Businesses, and Note 12, Investment in Associates and Joint Ventures, for further details.

The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Cash Flows:


	Cash Flow Activities
	Year ended December 31, 2021						Year ended December 31, 2020
US$ MILLIONS	Operating		Investing		Financing		Operating		Investing		Financing
Utilities
U.K. regulated distribution operation	$	273	$	344	$	(582)	$	241	$	(372)	$	133
Colombian regulated distribution operation(1)	—		—		—		2		—		(2)
Brazilian regulated transmission operation	768		(32)		(473)		634		(34)		(588)
Colombian natural gas distribution operation	91		(38)		(41)		89		(35)		(55)
Brazilian electricity transmission operation(2)	29		70		(24)		13		—		(14)

Canadian district energy operation(1)	30		(38)		7		42		(97)		55
U.S. district energy operation(1)	13		(34)		25		51		(50)		—
North American residential energy infrastructure operation	(79)		(107)		189		(42)		(5)		45
Indian gas transmission operation	187		(51)		(120)		136		(14)		(117)
U.K. residential infrastructure business(2)	—		1		—		—		—		—
European residential infrastructure operation(2)	(6)		15		—		—		—		—
Transport
Australian export terminal(4)	—		—		—		68		(27)		(57)
North American rail operation	511		(98)		(424)		616		(24)		(606)
U.K. port operation	66		(53)		(24)		42		(25)		(11)
Australian port operation	11		(21)		(18)		28		(32)		26
Chilean toll roads(1)	46		(172)		85		49		(1)		(34)
Peruvian toll roads	30		(27)		—		18		(22)		—
Indian toll roads(3)	(2)		3		5		11		(18)		19
Midstream
North American gas storage operation	196		(35)		(179)		68		12		(53)
Canadian diversified midstream operation(2)	198		(246)		108		—		—		—
Western Canadian natural gas gathering and processing operation	235		(91)		(135)		156		(299)		114
Data
U.S. data center operation	38		(25)		(15)		77		(16)		(63)
Australian data center operation	16		(105)		104		7		(3)		(3)
U.K. telecom towers operation	16		(15)		2		27		(20)		(9)
Indian telecom towers operation(2)	189		(416)		261		245		(3,451)		3,331
Corporate
Holding LP and other	(171)		22		322		(182)		(4)		89
Total	$	2,685	$	(1,149)	$	(927)	$	2,396	$	(4,537)	$	2,200


	Cash Flow Activities
	Year ended December 31, 2019
US$ MILLIONS	Operating		Investing		Financing
Utilities
U.K. regulated distribution operation	$	271	$	(416)	$	147
Colombian regulated distribution operation(1)	26		(24)		(4)
Brazilian regulated transmission operation	839		(21)		(702)
Colombian natural gas distribution operation	72		(38)		(73)
Brazilian electricity transmission operation	22		(4)		(6)
Canadian district energy operation(1)	53		(68)		14
U.S. district energy operation(1)	22		(29)		2
North American residential energy infrastructure business	128		(228)		87
Indian gas transmission operation	208		(1,950)		1,746
Transport
Australian export terminal(4)	91		(23)		(55)
North American rail operation	—		(6,460)		6,578
U.K. port operation	27		(43)		9
Australian port operation	52		(45)		(10)
Chilean toll roads(1)	62		(2)		(55)
Peruvian toll roads	47		(39)		—
Indian toll roads(3)	7		(9)		(29)
Midstream
North American gas storage operation	83		(10)		(63)
Western Canadian natural gas gathering and processing business	92		(1,396)		1,339
Data
U.S. data center operation	51		(6)		(35)
Australian data center operation	—		(277)		286
U.K. telecom towers operation	3		(280)		289
Corporate
Holding LP and other	(46)		243		(128)
Total	$	2,110	$	(11,125)	$	9,337

(1)Refer to Note 5, Disposition of Businesses, for further details.

(2)Refer to Note 6, Acquisition of Businesses, for further details.

(3)Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.