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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2023
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS20232022
Cost$18,622 $13,718 
Accumulated amortization(2,777)(1,896)
Net intangible assets$15,845 $11,822 
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS20232022
Cost at beginning of the year$13,718 $15,785 
Acquisitions through business combinations(1)
4,020 302 
Additions, net of disposals284 149 
Assets reclassified as held for sale— (793)
Assets held by subsidiaries disposed during the period(2)
— (1,454)
Non-cash additions(7)47 
Foreign currency translation607 (318)
Cost at end of year$18,622 $13,718 
(1)See Note 6, Acquisition of Businesses, for additional information.
(2)Refer to Note 5, Disposition of Businesses, for further details.
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS20232022
Accumulated amortization at beginning of year$(1,896)$(1,571)
Assets held by subsidiaries disposed during the period(1)
— 5 
Non-cash disposals(2)— 
Amortization(770)(561)
Held for sale— 211 
Foreign currency translation(109)20 
Accumulated amortization at end of year$(2,777)$(1,896)
(1)See Note 5, Disposition of Businesses, for further details.
Disclosure of detailed information about intangible assets
Intangible assets are allocated to the following cash generating units:
US$ MILLIONS20232022
North American residential decarbonization infrastructure operation$3,267 $1,674 
Brazilian regulated transmission operation2,970 2,816 
Canadian diversified midstream operation2,050 2,186 
North American rail operations1,732 1,762 
European residential decarbonization infrastructure business(1)
1,198 — 
Peruvian toll roads1,066 1,031 
Global intermodal logistics operations(1)
704 — 
Indian telecom tower operation652 682 
U.K. wireless infrastructure operation563 537 
Brazilian electricity transmission operation(1)
505 — 
U.K. port operation272 258 
Other(2)
866 876 
Total$15,845 $11,822 
(1)Refer to Note 6, Acquisition of Businesses, for further details.
(2)Other intangibles are primarily comprised of customer contracts at our Canadian natural gas gathering and processing operation, U.S. colocation data center operation, Colombian natural gas distribution operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS20232022
North American residential decarbonization infrastructure business$3,117 $1,463 
North American rail operations2,098 2,094 
Canadian diversified midstream operation2,028 1,984 
European residential decarbonization infrastructure business1,881 — 
Global intermodal logistics operation
1,163 — 
Canadian natural gas gathering and processing operation726 710 
Brazilian regulated transmission operation526 488 
European hyperscale data center platform797 — 
U.S. colocation data center operation503 503 
Colombian natural gas distribution operation461 367 
U.K. wireless infrastructure operation350 332 
Other838 848 
Total$14,488 $8,789