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v3.23.2

PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2023 | Dec. 31, 2022
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | $ 37,291 |
Ending balance | 38,090 | $ 37,291
Current lease liabilities | 401 |
Non-current lease liabilities | 3,055 |
Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 7,462 |
Ending balance | 8,065 | 7,462
Right-of-use assets | 206 |
Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 8,345 |
Ending balance | 8,373 | 8,345
Right-of-use assets | 988 |
Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 7,265 |
Ending balance | 7,228 | 7,265
Right-of-use assets | 1,889 |
Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 14,219 |
Ending balance | 14,424 | 14,219
Right-of-use assets | 341 |
Gross Carrying Amount: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 39,478 | 39,749
Additions, net of disposals | 826 | 2,433
Acquisitions through business combinations | 118 | 161
Non-cash disposals | (50) | (57)
Assets reclassified as held for sale |  | (8)
Assets held by subsidiaries disposed during the period | (19) |
Net foreign currency exchange differences | 712 | (2,800)
Ending balance | 41,065 | 39,478
Gross Carrying Amount: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 7,277 | 7,565
Additions, net of disposals | 292 | 500
Acquisitions through business combinations | 118 | 109
Non-cash disposals | 32 | (154)
Assets reclassified as held for sale |  | 0
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | 301 | (743)
Ending balance | 8,020 | 7,277
Gross Carrying Amount: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 9,337 | 8,998
Additions, net of disposals | 237 | 561
Acquisitions through business combinations | 0 | 0
Non-cash disposals | (26) | 126
Assets reclassified as held for sale |  | (8)
Assets held by subsidiaries disposed during the period | (19) |
Net foreign currency exchange differences | 47 | (340)
Ending balance | 9,576 | 9,337
Gross Carrying Amount: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 8,185 | 8,324
Additions, net of disposals | 110 | 575
Acquisitions through business combinations | 0 | 52
Non-cash disposals | (53) | (12)
Assets reclassified as held for sale |  | 0
Net foreign currency exchange differences | 64 | (754)
Ending balance | 8,306 | 8,185
Gross Carrying Amount: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 14,679 | 14,862
Additions, net of disposals | 187 | 797
Acquisitions through business combinations | 0 | 0
Non-cash disposals | (3) | (17)
Assets reclassified as held for sale |  | 0
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | 300 | (963)
Ending balance | 15,163 | 14,679
Gross Carrying Amount: | Data |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Assets held by subsidiaries disposed during the period | 0 |
Accumulated depreciation: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (5,396) | (4,191)
Non-cash disposals | 72 | 52
Assets reclassified as held for sale |  | 4
Assets held by subsidiaries disposed during the period | 12 |
Net foreign currency exchange differences | (89) | 309
Depreciation expense | (893) | (1,597)
Disposals | 17 | 27
Ending balance | (6,277) | (5,396)
Accumulated depreciation: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (1,454) | (1,272)
Non-cash disposals | 2 | 0
Assets reclassified as held for sale |  | 0
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | (56) | 123
Depreciation expense | (195) | (327)
Disposals | 8 | 22
Ending balance | (1,695) | (1,454)
Accumulated depreciation: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (2,040) | (1,668)
Non-cash disposals | 14 | 0
Assets reclassified as held for sale |  | 4
Assets held by subsidiaries disposed during the period | 12 |
Net foreign currency exchange differences | (6) | 87
Depreciation expense | (234) | (468)
Disposals | 9 | 5
Ending balance | (2,245) | (2,040)
Accumulated depreciation: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (920) | (629)
Non-cash disposals | 45 | 41
Assets reclassified as held for sale |  | 0
Net foreign currency exchange differences | (11) | 52
Depreciation expense | (192) | (384)
Disposals | 0 | 0
Ending balance | (1,078) | (920)
Accumulated depreciation: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (982) | (622)
Non-cash disposals | 11 | 11
Assets reclassified as held for sale |  | 0
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | (16) | 47
Depreciation expense | (272) | (418)
Disposals | 0 | 0
Ending balance | (1,259) | (982)
Accumulated depreciation: | Data |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Assets held by subsidiaries disposed during the period | 0 |
Accumulated fair value adjustments: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 3,209 | 3,097
Net foreign currency exchange differences | 93 | (256)
Fair value adjustments |  | 368
Ending balance | 3,302 | 3,209
Accumulated fair value adjustments: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 1,639 | 1,643
Net foreign currency exchange differences | 101 | (179)
Fair value adjustments |  | 175
Ending balance | 1,740 | 1,639
Accumulated fair value adjustments: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 1,048 | 1,046
Net foreign currency exchange differences | (6) | (73)
Fair value adjustments |  | 75
Ending balance | 1,042 | 1,048
Accumulated fair value adjustments: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 0 | 0
Net foreign currency exchange differences | 0 | 0
Fair value adjustments |  | 0
Ending balance | 0 | 0
Accumulated fair value adjustments: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 522 | 408
Net foreign currency exchange differences | (2) | (4)
Fair value adjustments |  | 118
Ending balance | $ 520 | $ 522

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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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