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ACCOUNTS PAYABLE AND OTHER (Tables)

12 Months Ended

Dec. 31, 2023

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of accounts payable and other

US$ MILLIONS						Note						2023						2022
Current:
Accounts payable												$	2,253					$	1,872
Accrued liabilities												1,726						1,395
Deferred revenue						(i)						490						460
Lease liabilities												429						384
Provisions(1)												159						127
Loans and notes payable												96						147
Other liabilities												249						93
Total current												$	5,402					$	4,478
Non-current:
Lease liabilities												$	3,197					$	3,037
Deferred revenue						(i)						462						254
Accrued liabilities												192						178
Provisions(1)												458						426
Pension liabilities												36						8
Loans and notes payable												37						27
Other liabilities												371						234
Total non-current												$	4,753					$	4,164

(1)Provisions primarily relate to decommissioning and site restoration liabilities at our Canadian natural gas gathering and processing operation and our Indian telecom tower operation.

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