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PARTNERSHIP CAPITAL (Tables) | 6 Months Ended
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Jun. 30, 2025
Equity [abstract] |
Disclosure of classes of share capital | Special General and Limited Partnership Capital
|  | Special General Partner Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 19 |  |  | 2,400,631 |  |  | $ | 19 |  |  | 2,400,631 |
Ending balance |  | $ | 19 |  |  | 2,400,631 |  |  | $ | 19 |  |  | 2,400,631 |
|  | Limited Partnership Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 6,210 |  |  | 461,855,350 |  |  | $ | 6,196 |  |  | 461,343,972 |
Unit issuance |  | 5 |  |  | 164,617 |  |  | 11 |  |  | 343,347 |
Units repurchased and cancelled |  | (14) |  |  | (1,043,911) |  |  | — |  |  | — |
Conversions |  | 2 |  |  | 105,452 |  |  | 3 |  |  | 168,031 |
Ending balance |  | $ | 6,203 |  |  | 461,081,508 |  |  | $ | 6,210 |  |  | 461,855,350 |
Non-controlling interest – Redeemable Partnership Units held by Brookfield
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,628 |  |  | 190,299,956 |
Ending balance |  | $ | 2,628 |  |  | 190,299,956 |  |  | $ | 2,628 |  |  | 190,299,956 |
Non-controlling interest – BIPC exchangeable shares and class A.2 exchangeable shares
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Shares(1) |  | Carrying Value |  | Shares
Opening balance |  | $ | 2,514 |  |  | 132,051,909 |  |  | $ | 2,512 |  |  | 131,872,066 |
Conversions |  | — |  |  | 12,329 |  |  | 2 |  |  | 179,843 |
Ending balance |  | $ | 2,514 |  |  | 132,064,238 |  |  | $ | 2,514 |  |  | 132,051,909 |
1.Includes 119,051,449 (December 31, 2024: 119,039,120) BIPC exchangeable shares and 13,012,789 (December 31, 2024: 13,012,789) class A.2 exchangeable shares. Non-controlling interest – Exchangeable Units
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 388 |  |  | 5,738,152 |  |  | $ | 393 |  |  | 6,086,026 |
Conversions |  | (2) |  |  | (117,781) |  |  | (5) |  |  | (347,874) |
Ending balance(1) |  | $ | 386 |  |  | 5,620,371 |  |  | $ | 388 |  |  | 5,738,152 |
1.Includes non-controlling interest attributable to Exchange LP unitholders and BIPC exchangeable LP unitholders. (e) Non-controlling interest - Perpetual Subordinated Notes
|  |  | Perpetual Subordinated Notes
US$ MILLIONS, EXCEPT UNIT INFORMATION |  |  | As of and for the six-month period ended June 30, 2025 |  |  | As of and for the 12-month period ended December 31, 2024
Opening balance |  |  | $ | 293 |  |  |  | $ | 293 |
Ending balance |  |  | $ | 293 |  |  |  | $ | 293 |
Preferred Unitholders’ Capital
US$ MILLIONS, EXCEPT UNIT INFORMATION |  | As of and for the six-month period ended June 30, 2025 |  | As of and for the 12-month period ended December 31, 2024
| Carrying Value |  | Units |  | Carrying Value |  | Units
Opening balance |  | $ | 918 |  |  | 43,901,312 |  |  | $ | 918 |  |  | 43,901,312 |
Repurchased and cancelled |  | (96) |  |  | (4,989,265) |  |  | — |  |  | — |
Ending balance |  | $ | 822 |  |  | 38,912,047 |  |  | $ | 918 |  |  | 43,901,312 |
On June 30, 2025, our partnership redeemed all of its outstanding cumulative class A preferred limited partnership units, Series 1, for $90 million and recognized a gain on redemption of $6 million directly in equity.

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