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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
US$ MILLIONS |  | 2024 |  | 2023
Cost |  | $ | 17,739 |  |  | $ | 18,622 |
Accumulated amortization |  | (3,218) |  |  | (2,777) |
Net intangible assets |  | $ | 14,521 |  |  | $ | 15,845 |
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS |  | 2024 |  | 2023
Cost at beginning of the year |  | $ | 18,622 |  |  | $ | 13,718 |
Acquisitions through business combinations(1) |  | 1,580 |  |  | 4,020 |
Additions, net of disposals |  | 193 |  |  | 284 |
Assets reclassified as held for sale |  | (109) |  |  | — |
Assets held by subsidiaries disposed during the period(2) |  | (17) |  |  | — |
Non-cash disposals(3) |  | (1,053) |  |  | (7) |
Foreign currency translation |  | (1,477) |  |  | 607 |
Cost at end of year |  | $ | 17,739 |  |  | $ | 18,622 |
(1)See Note 7, Acquisition of Businesses, for additional information. (2)Refer to Note 5, Disposition of Businesses, for further details. (3)Non-cash disposals for the year ended December 31, 2024 principally relates to the deconsolidation of our Peruvian toll road operations. Refer to Note 34, Related Party Transactions, for further details. The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS |  | 2024 |  | 2023
Accumulated amortization at beginning of year |  | $ | (2,777) |  |  | $ | (1,896) |
Non-cash additions (disposals) |  | 68 |  |  | (2) |
Amortization |  | (824) |  |  | (770) |
Held for sale |  | 4 |  |  | — |
Foreign currency translation |  | 311 |  |  | (109) |
Accumulated amortization at end of year |  | $ | (3,218) |  |  | $ | (2,777) |
Disclosure of detailed information about intangible assets | Intangible assets are allocated to the following cash generating units:
US$ MILLIONS |  | 2024 |  | 2023
North American residential decarbonization infrastructure operation |  | $ | 3,006 |  |  | $ | 3,267 |
Brazilian regulated transmission operation |  | 2,299 |  |  | 2,970 |
Canadian diversified midstream operation |  | 1,718 |  |  | 2,050 |
North American rail operations |  | 1,674 |  |  | 1,732 |
Indian telecom tower operation(1) |  | 1,175 |  |  | 652 |
European residential decarbonization infrastructure business |  | 1,196 |  |  | 1,198 |
Brazilian electricity transmission operation(1) |  | 1,023 |  |  | 505 |
Global intermodal logistics operations |  | 577 |  |  | 704 |
U.K. wireless infrastructure operation |  | 549 |  |  | 563 |
North American retail colocation data center operations(1) |  | 454 |  |  | 132 |
U.K. port operation |  | 267 |  |  | 272 |
Other(2) |  | 583 |  |  | 1,800 |
Total |  | $ | 14,521 |  |  | $ | 15,845 |
(1)Refer to Note 7, Acquisition of Businesses, for further details (2)Other intangibles are primarily comprised of customer contracts at our Canadian natural gas gathering and processing 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$ 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 |

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