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ACCOUNTS RECEIVABLE AND OTHER (Tables) | 12 Months Ended
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Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract] |
Disclosure of accounts receivable and other |
US$ MILLIONS |  | 2023 |  | 2022
Current: |  |  |  |
Accounts receivable |  | $ | 3,503 |  |  | $ | 2,276 |
Finance lease receivables |  | 163 |  |  | 37 |
Prepayments & other assets |  | 1,010 |  |  | 315 |
Total current |  | $ | 4,676 |  |  | $ | 2,628 |
Non-current: |  |  |  |
Finance lease receivables |  | $ | 2,720 |  |  | $ | 1,000 |
Restricted cash(1) |  | 157 |  |  | 104 |
Accounts receivable |  | 116 |  |  | 59 |
Other assets |  | 484 |  |  | 361 |
Total non-current |  | $ | 3,477 |  |  | $ | 1,524 |
(1)Restricted cash primarily relates to our partnership’s financing arrangements, including debt service accounts. Cash that becomes unrestricted within one year of the reporting date is classified as cash and cash equivalents.
Disclosure of maturity analysis of finance lease payments receivable | The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2023:
US$ MILLIONS |  | Less than 1 year |  | 1-2 years |  | 2-3 years |  | 3-4 years |  | 4-5 years |  | 5+ years |  | Total lease payment receivable
Finance lease receivables |  | $ | 454 |  |  | $ | 449 |  |  | $ | 440 |  |  | $ | 413 |  |  | $ | 404 |  |  | $ | 3,237 |  |  | $ | 5,397 |
Operating lease receivables |  | 1,349 |  |  | 1,162 |  |  | 963 |  |  | 792 |  |  | 672 |  |  | 1,860 |  |  | 6,798 |
Total lease receivables |  | $ | 1,803 |  |  | $ | 1,611 |  |  | $ | 1,403 |  |  | $ | 1,205 |  |  | $ | 1,076 |  |  | $ | 5,097 |  |  | $ | 12,195 |
The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2022:
US$ MILLIONS |  | Less than 1 year |  | 1-2 years |  | 2-3 years |  | 3-4 years |  | 4-5 years |  | 5+ years |  | Total lease payment receivable
Finance lease receivables |  | $ | 172 |  |  | $ | 170 |  |  | $ | 169 |  |  | $ | 167 |  |  | $ | 165 |  |  | $ | 1,552 |  |  | $ | 2,395 |
Operating lease receivables |  | 395 |  |  | 328 |  |  | 307 |  |  | 287 |  |  | 265 |  |  | 969 |  |  | 2,551 |
Total lease receivables |  | $ | 567 |  |  | $ | 498 |  |  | $ | 476 |  |  | $ | 454 |  |  | $ | 430 |  |  | $ | 2,521 |  |  | $ | 4,946 |
Disclosure of maturity analysis of operating lease payments | The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2023:
US$ MILLIONS |  | Less than 1 year |  | 1-2 years |  | 2-3 years |  | 3-4 years |  | 4-5 years |  | 5+ years |  | Total lease payment receivable
Finance lease receivables |  | $ | 454 |  |  | $ | 449 |  |  | $ | 440 |  |  | $ | 413 |  |  | $ | 404 |  |  | $ | 3,237 |  |  | $ | 5,397 |
Operating lease receivables |  | 1,349 |  |  | 1,162 |  |  | 963 |  |  | 792 |  |  | 672 |  |  | 1,860 |  |  | 6,798 |
Total lease receivables |  | $ | 1,803 |  |  | $ | 1,611 |  |  | $ | 1,403 |  |  | $ | 1,205 |  |  | $ | 1,076 |  |  | $ | 5,097 |  |  | $ | 12,195 |
The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2022:
US$ MILLIONS |  | Less than 1 year |  | 1-2 years |  | 2-3 years |  | 3-4 years |  | 4-5 years |  | 5+ years |  | Total lease payment receivable
Finance lease receivables |  | $ | 172 |  |  | $ | 170 |  |  | $ | 169 |  |  | $ | 167 |  |  | $ | 165 |  |  | $ | 1,552 |  |  | $ | 2,395 |
Operating lease receivables |  | 395 |  |  | 328 |  |  | 307 |  |  | 287 |  |  | 265 |  |  | 969 |  |  | 2,551 |
Total lease receivables |  | $ | 567 |  |  | $ | 498 |  |  | $ | 476 |  |  | $ | 454 |  |  | $ | 430 |  |  | $ | 2,521 |  |  | $ | 4,946 |

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