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DIRECT HOSPITALITY EXPENSE (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of detailed information about investment property [abstract] |
Disclosure of detailed information on direct hospitality expense | The components of direct hospitality expense are as follows:
(US$ Millions) Years ended Dec. 31, | 2022 | 2021 | 2020
Employee compensation and benefits | $ | 230 |  | $ | 160 |  | $ | 180 |
Cost of food, beverage, and retail goods sold | 245 |  | 158 |  | 142 |
Depreciation and amortization | 258 |  | 269 |  | 280 |
Maintenance and utilities | 105 |  | 99 |  | 112 |
Marketing and advertising | 26 |  | 23 |  | 28 |
Other | 277 |  | 201 |  | 166 |
Total direct hospitality expense | $ | 1,141 |  | $ | 910 |  | $ | 908 |

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