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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2021
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets and goodwill
As of
US$ MILLIONSDec. 31, 2021Dec. 31, 2020
Cost$3,332 $3,527 
Accumulated amortization(645)(579)
Total$2,687 $2,948 
The following table presents the change in the cost balance of intangible assets:
For the year ended
US$ MILLIONSDec. 31, 2021Dec. 31, 2020
Cost at beginning of the year$3,527 $4,479 
Additions, net of disposals38 35 
Non cash additions5 — 
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$ MILLIONSDec. 31, 2021Dec. 31, 2020
Accumulated amortization at beginning of year$(579)$(543)
Amortization(108)(152)
Foreign currency translation42 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$ MILLIONSDec. 31, 2021Dec. 31, 2020
Brazilian regulated gas transmission operation$2,645 $2,903 
U.K. regulated distribution operation42 45 
Total$2,687 $2,948 
Goodwill is allocated to the following cash generating units or group of cash generating units:
As of
US$ MILLIONSDec. 31, 2021Dec. 31, 2020
U.K. regulated distribution operation
$33 $38 
Brazilian regulated gas transmission operation
456 490 
Total$489 $528