XML 51 R36.htm IDEA: XBRL DOCUMENT
v3.25.2

INTANGIBLE ASSETS (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2025
Intangible Assets [Abstract] |
Disclosure of detailed information about intangible assets |
| As of
US$ MILLIONS | June 30, 2025 |  | December 31, 2024
Cost | $ | 20,338 |  |  | $ | 17,739 |
Accumulated amortization | (3,829) |  |  | (3,218) |
Total | $ | 16,509 |  |  | $ | 14,521 |
Intangible assets are allocated to the following cash generating units, or group of cash generating units:
| As of
US$ MILLIONS | June 30, 2025 |  | December 31, 2024
North American residential decarbonization infrastructure operation | $ | 2,988 |  |  | $ | 3,006 |
Brazilian regulated gas transmission operation | 2,567 |  |  | 2,299 |
Canadian diversified midstream operation | 1,726 |  |  | 1,718 |
North American rail operations | 1,689 |  |  | 1,674 |
European residential decarbonization infrastructure business | 1,313 |  |  | 1,196 |
Indian telecom tower operation(1) | 1,150 |  |  | 1,175 |
Brazilian electricity transmission operation(1) | 2,561 |  |  | 1,023 |
Global intermodal logistics operation | 568 |  |  | 577 |
U.K. wireless infrastructure operation | 599 |  |  | 549 |
North American retail colocation data center operation(1) | 428 |  |  | 454 |
U.K. port operation | 293 |  |  | 267 |
Other(2) | 627 |  |  | 583 |
Total | $ | 16,509 |  |  | $ | 14,521 |
1.Refer to Note 6, 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.
Disclosure of reconciliation of changes in intangible assets and goodwill | The following table presents the change in the cost balance of intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2025 |  | For the 12-month period ended December 31, 2024
Cost at beginning of the period | $ | 17,739 |  |  | $ | 18,622 |
Additions through business combinations(1) | 1,381 |  |  | 1,580 |
Additions, net of disposals | 67 |  |  | 193 |
Assets reclassified as held for sale | (9) |  |  | (109) |
Assets held by subsidiaries disposed during the period(2) | — |  |  | (17) |
Non-cash disposals(3) | 9 |  |  | (1,053) |
Foreign currency translation | 1,151 |  |  | (1,477) |
Ending Balance | $ | 20,338 |  |  | $ | 17,739 |
1.Refer to Note 6, Acquisition of Businesses, for further details. 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 19, Related Party Transactions, for further details. The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2025 |  | For the 12-month period ended December 31, 2024
Accumulated amortization at beginning of the period | $ | (3,218) |  |  | $ | (2,777) |
Non-cash additions, net of disposals | 15 |  |  | 68 |
Amortization | (425) |  |  | (824) |
Disposals(1) | 17 |  |  | — |
Held for sale | 7 |  |  | 4 |
Foreign currency translation | (225) |  |  | 311 |
Ending Balance | $ | (3,829) |  |  | $ | (3,218) |
1.Refer to Note 5, Disposition of Businesses, for further details.

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 information for cash-generating units. [Refer: Total for all cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2024-01-01 -Paragraph 134 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=36&code=ifrs-tx-2024-en-r&anchor=para_134&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-2022:textBlockItemType
Balance Type: | na
Period Type: | duration