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SUPPLEMENTAL CASH FLOW INFORMATION
12 Months Ended
Dec. 31, 2023
Cash Flow Statement [Abstract]  
SUPPLEMENTAL CASH FLOW INFORMATION SUPPLEMENTAL CASH FLOW INFORMATION
 For the year ended
December 31,
US$ MILLIONS202320222021
Interest paid$2,132 $1,638 $1,074 
Income taxes paid$524 $364 $262 
Amounts paid and received for interest were reflected as operating cash flows in the Consolidated Statements of Cash Flows. Interest paid is net of debt related hedges.
Amounts paid for income taxes were reflected as either operating cash flows or investing cash flows in the Consolidated Statements of Cash Flows depending upon the nature of the underlying transaction.
Details of “Changes in non-cash working capital, net” on the Consolidated Statements of Cash Flows are as follows:
 For the year ended
December 31,
US$ MILLIONS202320222021
Accounts receivable$(124)$(445)$(190)
Prepayments(471)(117)(11)
Accounts payable and other(43)(342)(323)
Changes in non-cash working capital, net(1)
$(638)$(904)$(524)
(1)During the year ended December 31, 2023, changes in non-cash working capital include a $0.3 billion (2022: $0.3 billion, 2021: $0.3 billion) reduction to cash related to the impact of finance lease receivables signed at our North American residential decarbonization infrastructure business. The operation presents an outflow for the cost of inventory within the operating cash flows, and given the business has been securitized since 2019, the corresponding cash outflows are more than offset by increases in non-recourse borrowings under financing activities on the Consolidated Statements of Cash Flows.