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HELD FOR SALE (Tables)
12 Months Ended
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, 2022Dec. 31, 2021
Investment properties$300 $8,037 
Property, plant and equipment 1,749 
Equity accounted investments276 — 
Accounts receivables and other assets 724 
Assets held for sale576 10,510 
Debt obligations 3,006 
Accounts payable and other liabilities 76 
Liabilities associated with assets held for sale$ $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, 2022Dec. 31, 2021
Balance, beginning of year$10,510 $588 
Reclassification to/(from) assets held for sale, net1,208 12,561 
Disposals(11,110)(2,610)
Fair value adjustments261 — 
Foreign currency translation(290)(57)
Other(3)28 
Assets held for sale$576 $10,510