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HELD FOR SALE (Tables) | 12 Months Ended
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Dec. 31, 2022
Non-current Assets Held For Sale And Discontinued Operations [Abstract] |
Disclosure of assets and liabilities classified as held for sale | The following is a summary of the assets and liabilities that were classified as held for sale as of December 31, 2022 and December 31, 2021:
(US$ Millions) | Dec. 31, 2022 | Dec. 31, 2021
Investment properties | $ | 300 |  | $ | 8,037 |
Property, plant and equipment | — |  | 1,749 |
Equity accounted investments | 276 |  | — |
Accounts receivables and other assets | — |  | 724 |
Assets held for sale | 576 |  | 10,510 |
Debt obligations | — |  | 3,006 |
Accounts payable and other liabilities | — |  | 76 |
Liabilities associated with assets held for sale | $ | — |  | $ | 3,082 |
Disclosure of reconciliation of changes in assets held for sale | The following table presents the change to the components of the assets held for sale from the beginning of the year:
(US$ Millions) | Dec. 31, 2022 | Dec. 31, 2021
Balance, beginning of year | $ | 10,510 |  | $ | 588 |
Reclassification to/(from) assets held for sale, net | 1,208 |  | 12,561 |
Disposals | (11,110) |  | (2,610) |
Fair value adjustments | 261 |  | — |
Foreign currency translation | (290) |  | (57) |
Other | (3) |  | 28 |
Assets held for sale | $ | 576 |  | $ | 10,510 |

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