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INTANGIBLE ASSETS (Tables) | 6 Months Ended
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Jun. 30, 2026
Intangible Assets [Abstract] |
Disclosure of detailed information about intangible assets |
| As of
US$ MILLIONS | June 30, 2026 |  | December 31, 2025
Cost | $ | 19,363 |  |  | $ | 19,935 |
Accumulated amortization | (4,671) |  |  | (4,170) |
Total | $ | 14,692 |  |  | $ | 15,765 |
Intangible assets are allocated to the following cash generating units, or group of cash generating units:
| As of
US$ MILLIONS | June 30, 2026 |  | December 31, 2025
North American residential infrastructure operation | $ | 2,852 |  |  | $ | 2,985 |
Brazilian regulated gas transmission operation | 2,661 |  |  | 2,510 |
Canadian diversified midstream operation | 1,485 |  |  | 1,624 |
North American rail operations | 1,320 |  |  | 1,381 |
Brazilian electricity transmission operation | 1,273 |  |  | 1,152 |
European residential infrastructure business | 1,250 |  |  | 1,295 |
Indian telecom tower operation | 1,023 |  |  | 1,103 |
U.S. bulk fiber network | 717 |  |  | 1,516 |
Global intermodal logistics operation | 560 |  |  | 570 |
U.K. wireless infrastructure operation | 560 |  |  | 585 |
North American retail colocation data center operation | 411 |  |  | 454 |
Other(1) | 580 |  |  | 590 |
Total | $ | 14,692 |  |  | $ | 15,765 |
1.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, 2026 |  | For the 12-month period ended December 31, 2025
Cost at beginning of the period | $ | 19,935 |  |  | $ | 17,739 |
Additions through business combinations | — |  |  | 2,941 |
Additions, net of disposals | 132 |  |  | 287 |
Assets reclassified as held for sale | — |  |  | (1,738) |
Assets held by subsidiaries disposed during the period | (912) |  |  | (310) |
Non-cash additions | 153 |  |  | 50 |
Foreign currency translation | 55 |  |  | 966 |
Ending Balance | $ | 19,363 |  |  | $ | 19,935 |
The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets:
US$ MILLIONS | For the six-month period ended June 30, 2026 |  | For the 12-month period ended December 31, 2025
Accumulated amortization at beginning of the period | $ | (4,170) |  |  | $ | (3,218) |
Assets held by subsidiaries disposed during the period | 26 |  |  | 19 |
Non-cash additions, net of disposals | 7 |  |  | 45 |
Amortization | (497) |  |  | (910) |
Disposals | — |  |  | 24 |
Impairment loss | (36) |  |  | — |
Held for sale | — |  |  | 130 |
Foreign currency translation | (1) |  |  | (260) |
Ending Balance | $ | (4,671) |  |  | $ | (4,170) |

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