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ACCOUNTS PAYABLE AND OTHER | 12 Months Ended
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Dec. 31, 2024
Subclassifications of assets, liabilities and equities [abstract] |
ACCOUNTS PAYABLE AND OTHER | ACCOUNTS PAYABLE AND OTHER
US$ MILLIONS |  | Note |  | 2024 |  | 2023
Current: |  |  |  |  |  |
Accounts payable |  |  |  | $ | 2,154 |  |  | $ | 2,253 |
Accrued liabilities |  |  |  | 1,808 |  |  | 1,726 |
Deferred revenue |  | (i) |  | 581 |  |  | 490 |
Lease liabilities |  |  |  | 610 |  |  | 429 |
Provisions(1) |  |  |  | 233 |  |  | 159 |
Loans and notes payable |  |  |  | 109 |  |  | 96 |
Other liabilities |  |  |  | 263 |  |  | 249 |
Total current |  |  |  | $ | 5,758 |  |  | $ | 5,402 |
Non-current: |  |  |  |  |  |
Lease liabilities |  |  |  | $ | 4,508 |  |  | $ | 3,197 |
Deferred revenue |  | (i) |  | 425 |  |  | 462 |
Accrued liabilities |  |  |  | 213 |  |  | 192 |
Provisions(1) |  |  |  | 573 |  |  | 458 |
Pension liabilities |  |  |  | 26 |  |  | 36 |
Loans and notes payable |  |  |  | 33 |  |  | 37 |
Other liabilities |  |  |  | 431 |  |  | 371 |
Total non-current |  |  |  | $ | 6,209 |  |  | $ | 4,753 |
(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. Brookfield Infrastructure’s exposure to currency and liquidity risk related to trade and other payables is disclosed in Note 36, Financial Risk Management. (i)Deferred revenue Deferred revenue relates primarily to cash contributions from third parties for future natural gas and electricity connections at our U.K. regulated distribution operation, advance customer payments for container leases at our global intermodal logistics operation, to build or upgrade existing network capabilities at our Australian rail operation, for future servicing of customer contracts and protection plans at our North American and European residential decarbonization infrastructure operation, for future servicing of our customers contracts at our U.S. colocation data center operation and to build or upgrade existing networks at our U.K. wireless infrastructure operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the connections arrangements, container lease agreements, contracted track access, contract plans or networks.

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