
US$ MILLIONS
Cash and cash equivalents	$	11
Accounts receivable and other	22

Intangible assets	619


Accounts payable and other liabilities	(52)

Non-recourse borrowings	(359)

Deferred income tax liabilities	(63)
Net assets acquired before non-controlling interest	178
Non-controlling interest(2)	(123)
Net assets acquired	55

(1)The fair values of certain acquired assets and liabilities for these operations have been determined on a provisional basis given the proximity of the acquisitions to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of intangible assets and deferred income taxes as at the date of the acquisition.

(2)Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition dates.


US$ MILLIONS
Cash and cash equivalents	$	368
Accounts receivable and other	415
Property, plant and equipment	1,785
Intangible assets	582

Goodwill	294
Accounts payable and other liabilities	(344)
Lease liabilities	(778)
Non-recourse borrowings	(119)

Deferred income tax liabilities	(162)
Net assets acquired	$	2,041

(1)The fair values of certain acquired assets and liabilities for these operations have been determined on a provisional basis given the proximity of the acquisitions to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets, deferred income taxes and the resulting impact to goodwill as at the date of the acquisition.


US$ MILLIONS
Cash and cash equivalents	$	14
Accounts receivable and other	140
Property, plant and equipment	2,432
Intangible assets	379
Assets held for sale	270

Accounts payable and other liabilities	(248)
Lease liabilities	(1,331)

Liabilities held for sale	(70)
Deferred income tax liabilities	(229)
Net assets acquired	$	1,357
Bargain purchase gain	$	554

(1)The fair values of certain acquired assets and liabilities for these operations have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information in order to assess the fair values of property, plant, and equipment, intangible assets, deferred income taxes and the resulting impact to the bargain purchase gain on the date of the acquisition.


US$ MILLIONS
Cash	$	350
BIPC exchangeable shares	751
Pre-existing interest in the business	55
Total consideration	$	1,156


US$ MILLIONS
Cash and cash equivalents	$	491
Accounts receivable and other(1)	1,871
Property, plant and equipment	8,811
Intangible assets	710
Goodwill	1,163
Accounts payable and other liabilities	(408)
Non-recourse borrowings	(7,041)
Deferred income tax liabilities	(444)
Net assets acquired before non-controlling interest	5,153
Non-controlling interest(2)	(3,997)
Net assets acquired	$	1,156

(1)Accounts receivable and other primarily comprised of finance lease receivables, trade receivables, and other financial assets.

(2)Non-controlling interest includes $641 million of preferred equity instruments transferred as part of the acquisition, remaining balance represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition dates.


US$ MILLIONS
Cash and cash equivalents	$	189
Accounts receivable and other	287
Property, plant and equipment	35
Investment properties	3,244
Intangible assets	6
Goodwill	779
Accounts payable and other liabilities	(229)
Non-recourse borrowings	(845)
Deferred income tax liabilities	(418)
Net assets acquired before non-controlling interest	3,048
Non-controlling interest(1)	(2,482)
Net assets acquired	$	566

(1)Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition dates.


US$ MILLIONS
Cash and cash equivalents	$	36
Accounts receivable and other	9
Intangible assets	477
Goodwill	25
Accounts payable and other liabilities	(44)
Non-recourse borrowings	(192)
Deferred income tax liabilities	(83)
Net assets acquired before non-controlling interest	228
Non-controlling interest(1)	(158)
Net assets acquired	$	70

(1)Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition dates.


US$ MILLIONS
Cash and cash equivalents	$	205
Accounts receivable and other	827
Property, plant and equipment	118
Intangible assets	2,827
Goodwill	3,338
Accounts payable and other liabilities	(792)
Non-recourse borrowings	(1,006)
Deferred income tax liabilities	(613)
Net assets acquired before non-controlling interest	4,904
Non-controlling interest(1)	(3,655)
Net assets acquired	$	1,249

(1)Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition dates.