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PROPERTY, PLANT AND EQUIPMENT (Details) - USD ($) $ in Millions | 6 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2024 | Dec. 31, 2023
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | $ 48,546 |
Current lease liabilities | 478 |
Non-current lease liabilities | 3,942 |
Ending balance | 50,316 | $ 48,546
Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 8,336 |
Right-of-use assets | 248 |
Ending balance | 8,346 | 8,336
Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 17,671 |
Right-of-use assets | 916 |
Ending balance | 17,310 | 17,671
Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 7,839 |
Right-of-use assets | 3,027 |
Ending balance | 10,439 | 7,839
Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 14,700 |
Right-of-use assets | 322 |
Ending balance | 14,221 | 14,700
Gross Carrying Amount: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 51,634 | 39,478
Additions, net of disposals | 1,825 | 1,795
Acquisitions through business combinations | 2,444 | 8,964
Assets held by subsidiaries disposed during the period |  | (104)
Non-cash disposals | (464) | 787
Assets held by subsidiaries disposed during the period | (141) |
Net foreign currency exchange differences | (641) | 714
Ending balance | 54,657 | 51,634
Gross Carrying Amount: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 8,263 | 7,277
Additions, net of disposals | 229 | 519
Acquisitions through business combinations | 0 | 118
Assets held by subsidiaries disposed during the period |  | 0
Non-cash disposals | 31 | 28
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | (93) | 321
Ending balance | 8,430 | 8,263
Gross Carrying Amount: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 18,880 | 9,337
Additions, net of disposals | 481 | 591
Acquisitions through business combinations | 0 | 8,811
Assets held by subsidiaries disposed during the period |  | (59)
Non-cash disposals | (182) | 74
Assets held by subsidiaries disposed during the period | (141) |
Net foreign currency exchange differences | (94) | 126
Ending balance | 18,944 | 18,880
Gross Carrying Amount: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 9,086 | 8,185
Additions, net of disposals | 832 | 226
Acquisitions through business combinations | 2,444 | 35
Assets held by subsidiaries disposed during the period |  | 0
Non-cash disposals | (292) | 692
Net foreign currency exchange differences | (2) | (52)
Ending balance | 12,068 | 9,086
Gross Carrying Amount: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 15,405 | 14,679
Additions, net of disposals | 283 | 459
Acquisitions through business combinations | 0 | 0
Assets held by subsidiaries disposed during the period |  | (45)
Non-cash disposals | (21) | (7)
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | (452) | 319
Ending balance | 15,215 | 15,405
Gross Carrying Amount: | Data |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Assets held by subsidiaries disposed during the period | 0 |
Accumulated depreciation: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (7,223) | (5,396)
Assets held by subsidiaries disposed during the period |  | 17
Non-cash disposals | 20 | 184
Assets held by subsidiaries disposed during the period | 38 |
Net foreign currency exchange differences | 107 | (132)
Depreciation expense | (1,409) | (1,969)
Disposals | 41 | 73
Ending balance | (8,426) | (7,223)
Accumulated depreciation: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (1,834) | (1,454)
Assets held by subsidiaries disposed during the period |  | 0
Non-cash disposals | 11 | 19
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | 25 | (60)
Depreciation expense | (207) | (392)
Disposals | 40 | 53
Ending balance | (1,965) | (1,834)
Accumulated depreciation: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (2,604) | (2,040)
Assets held by subsidiaries disposed during the period |  | 17
Non-cash disposals | 20 | 45
Assets held by subsidiaries disposed during the period | 38 |
Net foreign currency exchange differences | 36 | (45)
Depreciation expense | (497) | (601)
Disposals | 1 | 20
Ending balance | (3,006) | (2,604)
Accumulated depreciation: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (1,247) | (920)
Assets held by subsidiaries disposed during the period |  | 0
Non-cash disposals | (13) | 90
Net foreign currency exchange differences | 2 | 2
Depreciation expense | (371) | (419)
Disposals | 0 | 0
Ending balance | (1,629) | (1,247)
Accumulated depreciation: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | (1,538) | (982)
Assets held by subsidiaries disposed during the period |  | 0
Non-cash disposals | 2 | 30
Assets held by subsidiaries disposed during the period | 0 |
Net foreign currency exchange differences | 44 | (29)
Depreciation expense | (334) | (557)
Disposals | 0 | 0
Ending balance | (1,826) | (1,538)
Accumulated depreciation: | Data |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Assets held by subsidiaries disposed during the period | 0 |
Accumulated fair value adjustments: |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 4,135 | 3,209
Net foreign currency exchange differences | (50) | 141
Fair value adjustments |  | 785
Ending balance | 4,085 | 4,135
Accumulated fair value adjustments: | Utilities |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 1,907 | 1,639
Net foreign currency exchange differences | (26) | 125
Fair value adjustments |  | 143
Ending balance | 1,881 | 1,907
Accumulated fair value adjustments: | Transport |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 1,395 | 1,048
Net foreign currency exchange differences | (23) | 17
Fair value adjustments |  | 330
Ending balance | 1,372 | 1,395
Accumulated fair value adjustments: | Data Infrastructure |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 0 | 0
Net foreign currency exchange differences | 0 | 0
Fair value adjustments |  | 0
Ending balance | 0 | 0
Accumulated fair value adjustments: | Midstream |  |
Reconciliation of changes in property, plant and equipment [abstract] |  |
Beginning balance | 833 | 522
Net foreign currency exchange differences | (1) | (1)
Fair value adjustments |  | 312
Ending balance | $ 832 | $ 833

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- Definition The increase (decrease) in property, plant and equipment resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -Subparagraph e -Clause viii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73_e_viii&doctype=Standard -URIDate 2023-03-23 + Details
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