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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Assets    
Cash and cash equivalents $ 1,857 $ 1,279
Financial assets 934 1,392
Accounts receivable and other 4,676 2,628
Inventory 512 531
Assets classified as held for sale 0 856
Current assets 7,979 6,686
Property, plant and equipment 48,546 37,291
Intangible assets 15,845 11,822
Investments in associates and joint ventures 5,402 5,325
Investment properties 4,333 700
Goodwill 14,488 8,789
Financial assets 607 721
Other assets 3,477 1,524
Deferred income tax asset 107 111
Total assets 100,784 72,969
Liabilities    
Accounts payable and other 5,402 4,478
Corporate borrowings 1,517 464
Non-recourse borrowings 4,442 2,567
Financial liabilities 344 390
Liabilities directly associated with assets classified as held for sale 0 478
Current liabilities 11,705 8,377
Corporate borrowings 3,394 3,202
Non-recourse borrowings 36,462 24,000
Financial liabilities 2,531 1,677
Other liabilities 4,753 4,164
Deferred income tax liability 7,903 5,975
Preferred shares 20 20
Total liabilities associated with assets held for sale 66,768 47,415
Partnership capital    
Limited partners 5,321 5,372
General partner 28 27
Non-controlling interest attributable to:    
Redeemable Partnership Units held by Brookfield 2,190 2,263
BIPC exchangeable shares 1,533 1,289
Exchangeable units [1] 72 72
Issuance of perpetual subordinated notes 293 293
Interest of others in operating subsidiaries 23,661 15,320
Preferred unitholders 918 918
Total partnership capital 34,016 25,554
Total liabilities and partnership capital $ 100,784 $ 72,969
[1] Includes non-controlling interest attributable to Exchange LP Units and BIPC Exchangeable LP Units. Refer to Note 1, Organization and Description of the Business, for further details.