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GENERAL AND ADMINISTRATIVE EXPENSE | 12 Months Ended
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Dec. 31, 2022
Disclosure Of General And Administrative Expense [Abstract] |
GENERAL AND ADMINISTRATIVE EXPENSE | GENERAL AND ADMINISTRATIVE EXPENSE The components of general and administrative expense are as follows:
(US$ Millions) Years ended Dec. 31, | 2022 | 2021 | 2020
Employee compensation and benefits | $ | 376 |  | $ | 360 |  | $ | 385 |
Management fees | 281 |  | 241 |  | 116 |
Transaction costs | 26 |  | 48 |  | 24 |
Professional fees | 92 |  | 97 |  | 98 |
Facilities and technology fees | 43 |  | 47 |  | 54 |
Other | 112 |  | 131 |  | 139 |
Total general and administrative expense | $ | 930 |  | $ | 924 |  | $ | 816 |

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- Definition The disclosure of general and administrative expenses. [Refer: Administrative expenses] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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