XML 49 R25.htm IDEA: XBRL DOCUMENT
v3.25.1

GOODWILL | 12 Months Ended
--- | ---
Dec. 31, 2024
Intangible Assets [Abstract] |
GOODWILL | GOODWILL The following table presents the carrying amount for Brookfield Infrastructure’s goodwill:
US$ MILLIONS |  | 2024 |  | 2023
Balance at beginning of the year |  | $ | 14,488 |  |  | $ | 8,789 |
Acquisitions through business combinations(1) |  | 294 |  |  | 5,334 |
Assets held by subsidiaries disposed during the period(2) |  | (149) |  |  | (36) |
Foreign currency translation and other |  | (532) |  |  | 401 |
Balance at end of the year |  | $ | 14,101 |  |  | $ | 14,488 |
(1)See Note 7, Acquisition of Businesses, for additional information. (2)Assets held by subsidiaries disposed during the period includes the deconsolidation of goodwill balances from our Peruvian toll road operations (refer to Note 34, Related Party Transactions, for additional information) and the disposition of a subsidiary of our Australian port operations (refer to Note 5, Disposition of Businesses, for additional information). Goodwill is evaluated for impairment annually or more often if events or circumstances indicate there may be impairment. Impairment is determined by assessing if the carrying value of cash generating units or a group of cash generating units, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs of disposal or the value in use. During 2024, the recoverable amount exceeded the carrying amount of each cash generating unit. Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS |  | 2024 |  | 2023
North American residential decarbonization infrastructure business |  | $ | 3,050 |  |  | $ | 3,117 |
European residential decarbonization infrastructure business |  | 2,126 |  |  | 1,881 |
North American rail operations |  | 2,099 |  |  | 2,098 |
Canadian diversified midstream operation |  | 1,871 |  |  | 2,028 |
Global intermodal logistics operation |  | 1,163 |  |  | 1,163 |
European hyperscale data center platform |  | 721 |  |  | 797 |
Canadian natural gas gathering and processing operation |  | 669 |  |  | 726 |
Indian telecom tower operation |  | 523 |  |  | 242 |
U.S. colocation data center operation |  | 503 |  |  | 503 |
Brazilian regulated transmission operation |  | 411 |  |  | 526 |
Colombian natural gas distribution operation |  | 404 |  |  | 461 |
U.K. wireless infrastructure operation |  | 344 |  |  | 350 |
Other |  | 217 |  |  | 596 |
Total |  | $ | 14,101 |  |  | $ | 14,488 |
The recoverable amount of goodwill has been determined using a discounted cash flow model whereby the fair value measurement is classified under level 3 on the fair value hierarchy. For businesses with the most significant goodwill as separately listed in the table above, the key inputs in determining the fair value of each cash generating unit under the discounted cash flow model are the utilization of different types of discount rates ranging from 10% to 20%, terminal value multiples of 7x to 21x and discrete cash flow periods from 5 to 26 years.

X
- Definition Intangible Assets [Abstract] + References No definition available. + Details
Name: | bip_IntangibleAssetsAbstract
Namespace Prefix: | bip_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_10_e&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration