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DIRECT COMMERCIAL PROPERTY EXPENSE
 12 Months Ended
Dec. 31, 2022
Direct operating expense from investment property [abstract]  
DIRECT COMMERCIAL PROPERTY EXPENSE DIRECT COMMERCIAL PROPERTY EXPENSE
The components of direct commercial property expense are as follows:

(US$ Millions) Years ended Dec. 31,202220212020
Property maintenance$727 $713 $679 
Real estate taxes548 580 610 
Employee compensation and benefits148 155 158 
Depreciation and amortization29 39 39 
Lease expense(1)
11 11 16 
Other(2)
389 433 473 
Total direct commercial property expense$1,852 $1,931 $1,975 
(1)Represents the operating expenses relating to variable lease payments not included in the measurement of the lease liability.
(2)For the twelve months ended December 31, 2022, the partnership recorded a loss recovery of $11 million (loss allowance of 2021 - $49 million, 2020 - $99 million) in commercial property operating expenses.