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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2024
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
US$ MILLIONS20242023
Cost$17,739 $18,622 
Accumulated amortization(3,218)(2,777)
Net intangible assets$14,521 $15,845 
The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS20242023
Cost at beginning of the year$18,622 $13,718 
Acquisitions through business combinations(1)
1,580 4,020 
Additions, net of disposals193 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$ MILLIONS20242023
Accumulated amortization at beginning of year$(2,777)$(1,896)
Non-cash additions (disposals)68 (2)
Amortization(824)(770)
Held for sale4 — 
Foreign currency translation311 (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$ MILLIONS20242023
North American residential decarbonization infrastructure operation$3,006 $3,267 
Brazilian regulated transmission operation2,299 2,970 
Canadian diversified midstream operation1,718 2,050 
North American rail operations1,674 1,732 
Indian telecom tower operation(1)
1,175 652 
European residential decarbonization infrastructure business1,196 1,198 
Brazilian electricity transmission operation(1)
1,023 505 
Global intermodal logistics operations577 704 
U.K. wireless infrastructure operation549 563 
North American retail colocation data center operations(1)
454 132 
U.K. port operation267 272 
Other(2)
583 1,800 
Total$14,521 $15,845 
(1)Refer to Note 7, Acquisition of Businesses, for further details
(2)Other intangibles are primarily comprised of customer contracts at our Canadian natural gas gathering and processing operation, Colombian natural gas distribution operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation.
Goodwill is allocated to the following cash generating units or group of cash generating units:
US$ MILLIONS20242023
North American residential decarbonization infrastructure business$3,050 $3,117 
European residential decarbonization infrastructure business2,126 1,881 
North American rail operations2,099 2,098 
Canadian diversified midstream operation1,871 2,028 
Global intermodal logistics operation
1,163 1,163 
European hyperscale data center platform721 797 
Canadian natural gas gathering and processing operation669 726 
Indian telecom tower operation523 242 
U.S. colocation data center operation503 503 
Brazilian regulated transmission operation411 526 
Colombian natural gas distribution operation404 461 
U.K. wireless infrastructure operation344 350 
Other217 596 
Total$14,101 $14,488