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PARTNERSHIP CAPITAL (Tables)

12 Months Ended

Dec. 31, 2022

Special and Limited Partnership Capital


	Special General Partner Units
MILLIONS, EXCEPT UNIT INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	19	2,400,631	$	19	2,400,631	$	19	2,400,631
Ending balance	$	19	2,400,631	$	19	2,400,631	$	19	2,400,631


	Limited Partnership Units
MILLIONS, EXCEPT UNIT INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	6,074	457,901,280	$	5,526	443,147,915	$	5,495	440,295,677
Unit issuance	13		338,953	545		14,564,499	9		336,134

Conversions	5		140,082	3		188,866	22		2,516,104

Ending balance	$	6,092	458,380,315	$	6,074	457,901,280	$	5,526	443,147,915

Non-controlling interest—Redeemable Partnership Units held by Brookfield


MILLIONS, EXCEPT UNIT INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	2,728	193,587,223	$	2,328	182,930,702	$	2,328	182,930,702
Unit issuance	—		—	400		10,656,521	—		—
Ending balance	$	2,728	193,587,223	$	2,728	193,587,223	$	2,328	182,930,702

Non-controlling interest—BIPC exchangeable shares


MILLIONS, EXCEPT SHARE INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	1,755	110,157,540	$	(19)	67,441,451	$	—	—
Unit issuance	—		—	128		3,210,037	—		—
Issued in conjunction with the acquisition of Inter Pipeline	—		—	1,642		38,985,604	—		—
Non-cash issuance	—		—	—		—	—		69,524,786
Conversions	2		410,131	4		520,448	(19)		(2,083,335)
Ending balance	$	1,757	110,567,671	$	1,755	110,157,540	$	(19)	67,441,451

Non-controlling interest—Exchangeable Units


MILLIONS, EXCEPT UNIT INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	408	7,015,032	$	156	1,611,508	$	159	1,854,239
Special distribution	—		—	—		—	—		190,038
Issuance of BIPC Exchangeable LP Units	—		—	259		6,112,838	—		—

Conversions	(7)		(550,213)	(7)		(709,314)	(3)		(432,769)
Ending balance	$	401	6,464,819	$	408	7,015,032	$	156	1,611,508


	Perpetual Subordinated Notes
US$ MILLIONS	2022		2021		2020
Opening balance	$	—	$	—	$	—
Issued for cash	293		—		—

Ending balance	$	293	$	—	$	—

Preferred Unitholders’ Capital


MILLIONS, EXCEPT UNIT INFORMATION	2022			2021			2020
	Carrying Value		Units	Carrying Value		Units	Carrying Value		Units
Opening balance	$	1,138	55,881,062	$	1,130	57,867,650	$	935	49,867,650
Units issued	—		—	194		8,000,000	195		8,000,000
Repurchased and cancelled	(220)		(11,979,750)	(186)		(9,986,588)	—		—
Ending balance	$	918	43,901,312	$	1,138	55,881,062	$	1,130	57,867,650