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DIRECT HOSPITALITY EXPENSE
12 Months Ended
Dec. 31, 2022
Disclosure of detailed information about investment property [abstract]  
DIRECT HOSPITALITY EXPENSE DIRECT HOSPITALITY EXPENSE
The components of direct hospitality expense are as follows:

(US$ Millions) Years ended Dec. 31,202220212020
Employee compensation and benefits$230 $160 $180 
Cost of food, beverage, and retail goods sold245 158 142 
Depreciation and amortization258 269 280 
Maintenance and utilities105 99 112 
Marketing and advertising26 23 28 
Other277 201 166 
Total direct hospitality expense$1,141 $910 $908