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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2022
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS20222021
Cost$13,718 $15,785 
Accumulated amortization(1,896)(1,571)
Net intangible assets$11,822 $14,214 
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS20222021
Cost at beginning of the year$15,785 $13,233 
Acquisitions through business combinations(1)
302 3,734 
Additions, net of disposals149 67 
Assets reclassified as held for sale(2)
(793)— 
Assets held by subsidiaries disposed during the period(3)
(1,454)(957)
Non-cash additions(4)
47 271 
Foreign currency translation(318)(563)
Cost at end of year$13,718 $15,785 
(1)See Note 7, Acquisition of Businesses, for additional information.
(2)Refer to Note 6, Assets and Liabilities Held for Sale, for further details.
(3)Refer to Note 5, Disposition of Businesses, for further details.
(4)Non-cash additions during the year ended December 31, 2021 primarily relates to revisions to the purchase price allocation at our telecom tower operation in India. Refer to Note 7, Acquisition of Businesses, for additional information.
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS20222021
Accumulated amortization at beginning of year$(1,571)$(1,466)
Assets held by subsidiaries disposed during the period(1)
5 281 
Non-cash disposals— 26 
Amortization(561)(514)
Held for sale(2)
211 — 
Foreign currency translation20 102 
Accumulated amortization at end of year$(1,896)$(1,571)
(1)See Note 5, Disposition of Businesses, for further details.
(2)Refer to Note 6, Assets and Liabilities Held for Sale, for further details.
Disclosure of detailed information about intangible assets
Intangible assets are allocated to the following cash generating units:
US$ MILLIONS20222021
Brazilian regulated transmission operation$2,816 $2,645 
Canadian diversified midstream operation2,186 2,536 
North American rail operations1,762 1,867 
North American residential energy infrastructure operation1,674 1,720 
Peruvian toll roads1,031 976 
Indian telecom tower operation682 782 
U.K. telecom towers operation537 480 
U.K. port operation258 289 
Brazilian electricity transmission operation(1)
— 1,366 
Indian toll roads(2)
— 658 
Other(3)
876 895 
Total$11,822 $14,214 
(1)Refer to Note 5, Disposition of Businesses, for further details.
(2)Refer to Note 6, Assets and Liabilities Held for Sale, for further details.
(3)Other intangibles are primarily comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS20222021
North American rail operations$2,094 $2,105 
Canadian diversified midstream operation1,984 2,125 
North American residential energy infrastructure operation1,463 1,356 
Western Canadian natural gas gathering and processing operation710 762 
U.S. data center operation503 503 
Brazilian regulated transmission operation488 456 
Colombian natural gas distribution operation367 433 
U.K. telecom tower operation332 341 
Other848 898 
Total$8,789 $8,979