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INVESTMENT IN ASSOCIATES AND JOINT VENTURES (Tables)

12 Months Ended

Dec. 31, 2023

Interests In Other Entities [Abstract]

Disclosure of information about consolidated structured entities

The following table provides information about our partnership’s investments in associates and joint ventures as of December 31, 2023 and December 31, 2022.

						Effective Ownership Interest (%) as of
Defined Name						December 31, 2023						December 31, 2022
Utilities
Brazilian electricity transmission operation						15%						15%
Mexican regulated natural gas transmission business						11%						11%
Mexican regulated natural gas transmission business						13%						13%
Australian regulated utility operation						—%						8%
Australian smart meter business						13%						13%
Transport
Brazilian toll road business						45%						45%
Brazilian rail and port logistics business						11%						11%
Australian container terminal operation						13%						13%
Australian export terminal operation						49%						49%
U.S. LNG export terminal						6%						6%
Midstream
U.S. gas pipeline						25%						38%
North American gas storage operation						—%						20%
Data
French telecom operation						21%						21%
Latin American data center operation						12%						12%
New Zealand data distribution business						—%						12%
Indian data center business						13%						13%
Australian data distribution business						12%						12%
U.S. semiconductor manufacturing facility						13%						12%
European telecom tower operation						6%						—%
North American hyperscale data center platform						15%						—%

Disclosure of ownership interest, voting interest, and carrying value of joint ventures

The following table represents the change in the balance of investments in associates and joint ventures:

US$ MILLIONS						2023						2022
Balance at beginning of year						$	5,325					$	4,725
Share of earnings for the year						459						12
Foreign currency translation and other						172						(44)
Share of other comprehensive income						(92)						485
Distributions(5),(8),(12)						(782)						(575)
Disposition of interest(1),(3),(9),(10),(11)						(778)						(142)
Acquisitions(1),(2),(4),(6),(7),(13)						1,098						864
Balance at end of year(14)						$	5,402					$	5,325

(1)On February 16, 2022, Brookfield Infrastructure acquired an approximate 7.9% interest in AusNet Services Ltd., an Australian regulated utility operation, for total equity consideration of approximately $0.5 billion. On August 31, 2023, Brookfield Infrastructure sold its interest for net proceeds of approximately $435 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $30 million in the Consolidated Statement of Operating Results and accumulated currency translation losses of $28 million were reclassified from accumulated other comprehensive income to the Consolidated Statement of Operating Results.

(2)On April 1, 2022, Brookfield Infrastructure acquired a 13% interest in an Australian smart meter business, for total equity consideration of approximately $215 million.

(3)On June 13, 2022, Brookfield Infrastructure sold an effective 19% (Brookfield consortium - 49%) interest in its North American container terminal operation for net proceeds of $275 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $125 million and income tax expense of approximately $50 million in the Consolidated Statements of Operating Results. $142 million of revaluation gains (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(4)On August 4, 2022, Brookfield Infrastructure acquired an approximate 12% interest in an Australian data transmission business, for total consideration of $193 million.

(5)On November 1, 2022, our New Zealand data distribution business completed the sale of a portfolio of telecom towers which generated net proceeds of approximately $140 million to the partnership.

(6)On November 22, 2022, Brookfield Infrastructure entered into a joint-venture agreement with Intel Corporation for the construction and operation of a semiconductor manufacturing facility in Chandler, Arizona. The partnership has an effective 12% economic interest in the operation.

(7)On February 1, 2023, Brookfield Infrastructure acquired an effective 6% interest in a European telecom tower operation in Germany and Austria, for total consideration of approximately $702 million.

(8)On April 1, 2023, our North American gas storage operation sold a portion of its U.S. gas storage portfolio for net proceeds of approximately $70 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $12 million in the Consolidated Statements of Operating Results. Revaluation gains of approximately $14 million (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(9)On April 26, 2023, a subsidiary of Brookfield Infrastructure completed the sale of its 50% interest in a freehold landlord port in Victoria, Australia, which generated net proceeds of approximately $70 million to the partnership. Prior to completion of the sale, the subsidiary’s interest in the port was classified as held for sale.

(10)On May 2, 2023, Brookfield Infrastructure exercised its option to acquire an additional 15% interest in Transmissora Sertaneja de Eletricidade S.A. (“Sertaneja”), a Brazilian electricity transmission operation, increasing Brookfield Infrastructure’s ownership in Sertaneja to 31%. As a result of governance rights obtained, Brookfield Infrastructure will consolidate Sertaneja effective May 2, 2023. Refer to Note 6. Acquisition of Businesses, for further details.

(11)On June 15, 2023, a subsidiary of Brookfield Infrastructure sold a portion of its interest in its U.S. gas pipeline for net proceeds of approximately $420 million , decreasing its ownership from approximately 38% to 25%. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $80 million in the Consolidated Statements of Operating Results.

(12)On June 15, 2023, Brookfield Infrastructure sold an effective 12% (Brookfield consortium - 50%) interest in its New Zealand data distribution business for net proceeds of approximately $275 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $220 million in the Consolidated Statements of Operating Results. Revaluation gains of $14 million (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(13)On October 3, 2023, Brookfield Infrastructure acquired an approximate 15% interest in a North American hyperscale data center platform, for total consideration of approximately $0.4 billion.

(14)The closing balance includes a shareholder loan of $250 million from our U.S. gas pipeline (2022: $375 million).

Disclosure of ownership interest, voting interest, and carrying value of associates

The following table represents the change in the balance of investments in associates and joint ventures:

US$ MILLIONS						2023						2022
Balance at beginning of year						$	5,325					$	4,725
Share of earnings for the year						459						12
Foreign currency translation and other						172						(44)
Share of other comprehensive income						(92)						485
Distributions(5),(8),(12)						(782)						(575)
Disposition of interest(1),(3),(9),(10),(11)						(778)						(142)
Acquisitions(1),(2),(4),(6),(7),(13)						1,098						864
Balance at end of year(14)						$	5,402					$	5,325

(1)On February 16, 2022, Brookfield Infrastructure acquired an approximate 7.9% interest in AusNet Services Ltd., an Australian regulated utility operation, for total equity consideration of approximately $0.5 billion. On August 31, 2023, Brookfield Infrastructure sold its interest for net proceeds of approximately $435 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $30 million in the Consolidated Statement of Operating Results and accumulated currency translation losses of $28 million were reclassified from accumulated other comprehensive income to the Consolidated Statement of Operating Results.

(2)On April 1, 2022, Brookfield Infrastructure acquired a 13% interest in an Australian smart meter business, for total equity consideration of approximately $215 million.

(3)On June 13, 2022, Brookfield Infrastructure sold an effective 19% (Brookfield consortium - 49%) interest in its North American container terminal operation for net proceeds of $275 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $125 million and income tax expense of approximately $50 million in the Consolidated Statements of Operating Results. $142 million of revaluation gains (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(4)On August 4, 2022, Brookfield Infrastructure acquired an approximate 12% interest in an Australian data transmission business, for total consideration of $193 million.

(5)On November 1, 2022, our New Zealand data distribution business completed the sale of a portfolio of telecom towers which generated net proceeds of approximately $140 million to the partnership.

(6)On November 22, 2022, Brookfield Infrastructure entered into a joint-venture agreement with Intel Corporation for the construction and operation of a semiconductor manufacturing facility in Chandler, Arizona. The partnership has an effective 12% economic interest in the operation.

(7)On February 1, 2023, Brookfield Infrastructure acquired an effective 6% interest in a European telecom tower operation in Germany and Austria, for total consideration of approximately $702 million.

(8)On April 1, 2023, our North American gas storage operation sold a portion of its U.S. gas storage portfolio for net proceeds of approximately $70 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $12 million in the Consolidated Statements of Operating Results. Revaluation gains of approximately $14 million (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(9)On April 26, 2023, a subsidiary of Brookfield Infrastructure completed the sale of its 50% interest in a freehold landlord port in Victoria, Australia, which generated net proceeds of approximately $70 million to the partnership. Prior to completion of the sale, the subsidiary’s interest in the port was classified as held for sale.

(10)On May 2, 2023, Brookfield Infrastructure exercised its option to acquire an additional 15% interest in Transmissora Sertaneja de Eletricidade S.A. (“Sertaneja”), a Brazilian electricity transmission operation, increasing Brookfield Infrastructure’s ownership in Sertaneja to 31%. As a result of governance rights obtained, Brookfield Infrastructure will consolidate Sertaneja effective May 2, 2023. Refer to Note 6. Acquisition of Businesses, for further details.

(11)On June 15, 2023, a subsidiary of Brookfield Infrastructure sold a portion of its interest in its U.S. gas pipeline for net proceeds of approximately $420 million , decreasing its ownership from approximately 38% to 25%. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $80 million in the Consolidated Statements of Operating Results.

(12)On June 15, 2023, Brookfield Infrastructure sold an effective 12% (Brookfield consortium - 50%) interest in its New Zealand data distribution business for net proceeds of approximately $275 million. On disposition, Brookfield Infrastructure recognized a gain on sale of approximately $220 million in the Consolidated Statements of Operating Results. Revaluation gains of $14 million (net of tax) were reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital.

(13)On October 3, 2023, Brookfield Infrastructure acquired an approximate 15% interest in a North American hyperscale data center platform, for total consideration of approximately $0.4 billion.

(14)The closing balance includes a shareholder loan of $250 million from our U.S. gas pipeline (2022: $375 million).

Disclosure of interests in associates

The following tables present the gross assets and liabilities of Brookfield Infrastructure’s investments in associates and joint ventures:

												As at December 31, 2023
												Total																																										Attributable to
US$ MILLIONS						Ownership and Voting Interest						Current Assets						Non- Current Assets						Total Assets						Current Liabilities						Non- Current Liabilities						Total Liabilities						Total Net Assets						Other Ownership Interests						Partnership’s Share
Utilities						11-15%						$	722					$	8,766					$	9,488					$	466					$	5,370					$	5,836					$	3,652					$	3,250					$	402
Transport						6-49%						1,914						23,583						25,497						2,234						13,214						15,448						10,049						8,084						1,965
Midstream(1)						25%						226						6,143						6,369						190						4,058						4,248						2,121						1,410						711
Data						6-21%						1,409						46,364						47,773						2,862						23,443						26,305						21,468						19,161						2,307
Corporate						25-40%						5						107						112						—						—						—						112						95						17
Total												$	4,276					$	84,963					$	89,239					$	5,752					$	46,085					$	51,837					$	37,402					$	32,000					$	5,402

(1)The partnership’s share of total net assets include a shareholder loan of $250 million receivable from our U.S. gas pipeline.

												As at December 31, 2022
												Total																																										Attributable to
US$ MILLIONS						Ownership and Voting Interest						Current Assets						Non- Current Assets						Total Assets						Current Liabilities						Non- Current Liabilities						Total Liabilities						Total Net Assets						Other Ownership Interests						Partnership’s Share
Utilities						8-15%						$	801					$	22,050					$	22,851					$	786					$	12,724					$	13,510					$	9,341					$	8,454					$	887
Transport						6-49%						1,587						22,305						23,892						2,399						12,096						14,495						9,397						7,472						1,925
Midstream(1)						20-38%						232						6,279						6,511						226						4,067						4,293						2,218						1,160						1,058
Data						12-21%						1,462						15,811						17,273						1,224						8,594						9,818						7,455						6,158						1,297
Corporate						25-40%						4						492						496						—						—						—						496						338						158
Total												$	4,086					$	66,937					$	71,023					$	4,635					$	37,481					$	42,116					$	28,907					$	23,582					$	5,325

(1)The partnership’s share of total net assets include a shareholder loan of $375 million receivable from our U.S. gas pipeline.

The following tables present the gross amounts of revenue, net income, other comprehensive income from Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2023, 2022, and 2021:

						Year ended December 31, 2023
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	2,002					$	354					$	(178)					$	176											$	6
Transport						15,210						4,248						312						4,560												233
Midstream						924						315						188						503												105
Data						3,320						749						785						1,534												218
Corporate						—						(316)						(245)						(561)												(103)
Total						$	21,456					$	5,350					$	862					$	6,212											$	459

						Year ended December 31, 2022
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	2,287					$	249					$	52					$	301											$	28
Transport						16,994						1,151						388						1,539												(85)
Midstream						918						220						67						287												97
Data						2,385						315						769						1,084												28
Corporate						—						(86)						619						533												(56)
Total						$	22,584					$	1,849					$	1,895					$	3,744											$	12

						Year ended December 31, 2021
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	1,336					$	521					$	28					$	549											$	84
Transport						11,808						1,574						(435)						1,139												15
Midstream						833						146						(46)						100												74
Data						2,460						70						73						143												14
Corporate						—						(76)						102						26												(99)
Total						$	16,437					$	2,235					$	(278)					$	1,957											$	88

The following tables present the cash flow activities of Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2023, 2022, and 2021:

						Year ended December 31, 2023
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	673					$	(855)					$	157					$	(25)					$	(22)					$	(3)
Transport						3,763						(1,413)						(2,426)						(76)						(86)						10
Midstream						487						(77)						(400)						10						5						5
Data						1,083						(1,696)						746						133						127						6
Corporate						(130)						44						86						—						—						—
Total						$	5,876					$	(3,997)					$	(1,837)					$	42					$	24					$	18

						Year ended December 31, 2022
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	620					$	50					$	(833)					$	(163)					$	(152)					$	(11)
Transport						3,319						(1,294)						(3,081)						(1,056)						(1,012)						(44)
Midstream						448						(147)						(306)						(5)						(4)						(1)
Data						1,111						383						(1,630)						(136)						(120)						(16)
Corporate						(51)						379						(328)						—						—						—
Total						$	5,447					$	(629)					$	(6,178)					$	(1,360)					$	(1,288)					$	(72)

						Year ended December 31, 2021
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	202					$	(611)					$	176					$	(233)					$	(199)					$	(34)
Transport						3,192						(372)						(1,627)						1,193						1,091						102
Midstream						342						(33)						(314)						(5)						(2)						(3)
Data						718						(996)						489						211						171						40
Corporate						(79)						(293)						372						—						—						—
Total						$	4,375					$	(2,305)					$	(904)					$	1,166					$	1,061					$	105

Disclosure of interests in joint ventures

The following tables present the gross assets and liabilities of Brookfield Infrastructure’s investments in associates and joint ventures:

												As at December 31, 2023
												Total																																										Attributable to
US$ MILLIONS						Ownership and Voting Interest						Current Assets						Non- Current Assets						Total Assets						Current Liabilities						Non- Current Liabilities						Total Liabilities						Total Net Assets						Other Ownership Interests						Partnership’s Share
Utilities						11-15%						$	722					$	8,766					$	9,488					$	466					$	5,370					$	5,836					$	3,652					$	3,250					$	402
Transport						6-49%						1,914						23,583						25,497						2,234						13,214						15,448						10,049						8,084						1,965
Midstream(1)						25%						226						6,143						6,369						190						4,058						4,248						2,121						1,410						711
Data						6-21%						1,409						46,364						47,773						2,862						23,443						26,305						21,468						19,161						2,307
Corporate						25-40%						5						107						112						—						—						—						112						95						17
Total												$	4,276					$	84,963					$	89,239					$	5,752					$	46,085					$	51,837					$	37,402					$	32,000					$	5,402

(1)The partnership’s share of total net assets include a shareholder loan of $250 million receivable from our U.S. gas pipeline.

												As at December 31, 2022
												Total																																										Attributable to
US$ MILLIONS						Ownership and Voting Interest						Current Assets						Non- Current Assets						Total Assets						Current Liabilities						Non- Current Liabilities						Total Liabilities						Total Net Assets						Other Ownership Interests						Partnership’s Share
Utilities						8-15%						$	801					$	22,050					$	22,851					$	786					$	12,724					$	13,510					$	9,341					$	8,454					$	887
Transport						6-49%						1,587						22,305						23,892						2,399						12,096						14,495						9,397						7,472						1,925
Midstream(1)						20-38%						232						6,279						6,511						226						4,067						4,293						2,218						1,160						1,058
Data						12-21%						1,462						15,811						17,273						1,224						8,594						9,818						7,455						6,158						1,297
Corporate						25-40%						4						492						496						—						—						—						496						338						158
Total												$	4,086					$	66,937					$	71,023					$	4,635					$	37,481					$	42,116					$	28,907					$	23,582					$	5,325

(1)The partnership’s share of total net assets include a shareholder loan of $375 million receivable from our U.S. gas pipeline.

The following tables present the gross amounts of revenue, net income, other comprehensive income from Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2023, 2022, and 2021:

						Year ended December 31, 2023
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	2,002					$	354					$	(178)					$	176											$	6
Transport						15,210						4,248						312						4,560												233
Midstream						924						315						188						503												105
Data						3,320						749						785						1,534												218
Corporate						—						(316)						(245)						(561)												(103)
Total						$	21,456					$	5,350					$	862					$	6,212											$	459

						Year ended December 31, 2022
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	2,287					$	249					$	52					$	301											$	28
Transport						16,994						1,151						388						1,539												(85)
Midstream						918						220						67						287												97
Data						2,385						315						769						1,084												28
Corporate						—						(86)						619						533												(56)
Total						$	22,584					$	1,849					$	1,895					$	3,744											$	12

						Year ended December 31, 2021
						Total																														Net income (loss) attributable to the Partnership
US$ MILLIONS						Revenue						Net Income						OCI						Total Comprehensive Income
Utilities						$	1,336					$	521					$	28					$	549											$	84
Transport						11,808						1,574						(435)						1,139												15
Midstream						833						146						(46)						100												74
Data						2,460						70						73						143												14
Corporate						—						(76)						102						26												(99)
Total						$	16,437					$	2,235					$	(278)					$	1,957											$	88

The following tables present the cash flow activities of Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2023, 2022, and 2021:

						Year ended December 31, 2023
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	673					$	(855)					$	157					$	(25)					$	(22)					$	(3)
Transport						3,763						(1,413)						(2,426)						(76)						(86)						10
Midstream						487						(77)						(400)						10						5						5
Data						1,083						(1,696)						746						133						127						6
Corporate						(130)						44						86						—						—						—
Total						$	5,876					$	(3,997)					$	(1,837)					$	42					$	24					$	18

						Year ended December 31, 2022
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	620					$	50					$	(833)					$	(163)					$	(152)					$	(11)
Transport						3,319						(1,294)						(3,081)						(1,056)						(1,012)						(44)
Midstream						448						(147)						(306)						(5)						(4)						(1)
Data						1,111						383						(1,630)						(136)						(120)						(16)
Corporate						(51)						379						(328)						—						—						—
Total						$	5,447					$	(629)					$	(6,178)					$	(1,360)					$	(1,288)					$	(72)

						Year ended December 31, 2021
						Total																								Attributable to
US$ MILLIONS						Operating						Investing						Financing						Total Cash Flows						Other Ownership Interests						Partnership’s Share
Utilities						$	202					$	(611)					$	176					$	(233)					$	(199)					$	(34)
Transport						3,192						(372)						(1,627)						1,193						1,091						102
Midstream						342						(33)						(314)						(5)						(2)						(3)
Data						718						(996)						489						211						171						40
Corporate						(79)						(293)						372						—						—						—
Total						$	4,375					$	(2,305)					$	(904)					$	1,166					$	1,061					$	105

X

- Definition

Interests In Other Entities [Abstract]

+ References

No definition available.

+ Details

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Namespace Prefix:	bip_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The disclosure of information about consolidated structured entities. [Refer: Consolidated structured entities [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 12
-IssueDate 2023-01-01
-Section Nature of the risks associated with an entity's interests in consolidated structured entities
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