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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2021
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
|  | As of
US$ MILLIONS |  | Dec. 31, 2021 |  | Dec. 31, 2020
Cost |  | $ | 3,332 |  |  | $ | 3,527 |
Accumulated amortization |  | (645) |  |  | (579) |
Total |  | $ | 2,687 |  |  | $ | 2,948 |
The following table presents the change in the cost balance of intangible assets:
|  | For the year ended
US$ MILLIONS |  | Dec. 31, 2021 |  | Dec. 31, 2020
Cost at beginning of the year |  | $ | 3,527 |  |  | $ | 4,479 |
Additions, net of disposals |  | 38 |  |  | 35 |
Non cash additions |  | 5 |  |  | — |
Foreign currency translation |  | (238) |  |  | (987) |
Cost at end of year |  | $ | 3,332 |  |  | $ | 3,527 |
The following table presents the accumulated amortization for our company’s intangible assets:
|  | For the year ended
US$ MILLIONS |  | Dec. 31, 2021 |  | Dec. 31, 2020
Accumulated amortization at beginning of year |  | $ | (579) |  |  | $ | (543) |
Amortization |  | (108) |  |  | (152) |
Foreign currency translation |  | 42 |  |  | 116 |
Accumulated amortization at end of year |  | $ | (645) |  |  | $ | (579) |
Disclosure of detailed information about intangible assets | Intangible assets are allocated to the following cash generating units:
|  | As of
US$ MILLIONS |  | Dec. 31, 2021 |  | Dec. 31, 2020
Brazilian regulated gas transmission operation |  | $ | 2,645 |  |  | $ | 2,903 |
U.K. regulated distribution operation |  | 42 |  |  | 45 |
Total |  | $ | 2,687 |  |  | $ | 2,948 |
Goodwill is allocated to the following cash generating units or group of cash generating units:
|  | As of
US$ MILLIONS |  | Dec. 31, 2021 |  | Dec. 31, 2020
U.K. regulated distribution operation |  | $ | 33 |  |  | $ | 38 |
Brazilian regulated gas transmission operation |  | 456 |  |  | 490 |
Total |  | $ | 489 |  |  | $ | 528 |

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- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2021-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=36&code=ifrs-tx-2021-en-r&anchor=para_134&doctype=Standard -URIDate 2021-03-24 + Details
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