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INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Jun. 30, 2023
Intangible Assets [Abstract] |
Disclosure of detailed information about intangible assets |
| As of
US$ MILLIONS | June 30, 2023 |  | December 31, 2022
Cost | $ | 17,846 |  |  | $ | 13,718 |
Accumulated amortization | (2,370) |  |  | (1,896) |
Total | $ | 15,476 |  |  | $ | 11,822 |
Intangible assets are allocated to the following cash generating units, or group of cash generating units:
| As of
US$ MILLIONS | June 30, 2023 |  | December 31, 2022
Brazilian regulated gas transmission operation | $ | 3,015 |  |  | $ | 2,816 |
North American residential decarbonization infrastructure operation(1) | 3,394 |  |  | 1,674 |
Canadian diversified midstream operation | 2,135 |  |  | 2,186 |
North American rail operations | 1,757 |  |  | 1,762 |
European residential decarbonization infrastructure business(1) | 1,207 |  |  | — |
Peruvian toll roads | 1,086 |  |  | 1,031 |
Indian telecom tower operation | 676 |  |  | 682 |
U.K. telecom towers operation | 565 |  |  | 537 |
Brazilian electricity transmission operation(1) | 502 |  |  | — |
U.K. port operation | 271 |  |  | 258 |
Other(2) | 868 |  |  | 876 |
Total | $ | 15,476 |  |  | $ | 11,822 |
1.Refer to Note 5, Acquisition of Businesses, for further details. 2.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.
Disclosure of reconciliation of changes in intangible assets and goodwill | The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2023 |  | For the 12-month period ended December 31, 2022
Cost at beginning of the period | $ | 13,718 |  |  | $ | 15,785 |
Additions through business combinations(1) | 3,398 |  |  | 302 |
Additions, net of disposals | 105 |  |  | 149 |
Assets held by subsidiaries disposed during the period(2) | — |  |  | (1,454) |
Adjustments to purchase price allocation(1) | (4) |  |  | — |
Assets reclassified as held for sale | — |  |  | (793) |
Non-cash (dispositions) additions(3) | (5) |  |  | 47 |
Foreign currency translation | 634 |  |  | (318) |
Ending Balance | $ | 17,846 |  |  | $ | 13,718 |
1.Refer to Note 5, Acquisition of Businesses, for further details. 2.Refer to Note 4, Disposition of Businesses, for further details. 3.Non-cash additions for the 12-month period ended December 31, 2022 primarily relate to revisions to the purchase price allocation at our residential infrastructure operation in Germany. The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2023 |  | For the 12-month period ended December 31, 2022
Accumulated amortization at beginning of the period | $ | (1,896) |  |  | $ | (1,571) |
Assets held by subsidiaries disposed during the period(1) | — |  |  | 5 |
Non-cash additions, net of disposals | 7 |  |  | — |
Held for sale | — |  |  | 211 |
Amortization | (384) |  |  | (561) |
Foreign currency translation | (97) |  |  | 20 |
Ending Balance | $ | (2,370) |  |  | $ | (1,896) |
1.Refer to Note 4, Disposition of Businesses, for further details.

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