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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Operating Activities |  |  |  |
Net income | [1] | $ 606 | $ 1,619 | $ 27
Adjusted for the following items: |  |  |  |
Earnings from investments in associates, net of distributions received |  | 23 | 29 | 0
Depreciation and amortization expense |  | 365 | 211 | 236
Mark-to-market and other |  | 73 | (2) | (77)
Remeasurement of exchangeable and class B shares |  | (34) | (1,058) | 447
Deferred income tax expense (recovery) |  | 20 | (79) | 171
Changes in non-cash working capital, net |  | 6 | 173 | 35
Cash from operating activities |  | 1,059 | 893 | 839
Investing Activities |  |  |  |
Acquisition of subsidiaries, net of cash acquired |  | (3,086) | 0 | 0
Disposal of subsidiaries, net of cash disposed |  | 0 | 0 | 817
Investment in associates |  | 0 | (455) | 0
Disposal of investments in associates |  | 435 | 0 | 0
Purchase of long-lived assets |  | (594) | (525) | (417)
Disposal of long-lived assets |  | 75 | 4 | 2
Purchase of financial assets |  | (57) | (71) | 0
Sale of financial assets |  | 53 | 0 | 0
Settlement of foreign exchange and other hedging items |  | 0 | 0 | (76)
Cash (used by) from investing activities |  | (3,174) | (1,047) | 326
Financing Activities |  |  |  |
Exchangeable shares issued, net of costs |  | 0 | 0 | 128
Distributions to non-controlling interests |  | (458) | (448) | (425)
Acquisition of partial interest from non-controlling interest |  | 0 | 0 | (283)
Capital provided by non-controlling interest |  | 2,911 | 0 | 0
Proceeds from non-recourse borrowings |  | 1,313 | 2,143 | 377
Repayment of non-recourse borrowings |  | (1,136) | (1,060) | (211)
Loans and repayments from Brookfield Infrastructure |  | 1,057 | 605 | 15
Loans and repayments to Brookfield Infrastructure |  | (1,472) | (138) | (469)
Other financing activities |  | (32) | 0 | 0
Settlement of deferred consideration |  | 0 | (1,106) | 0
Cash from (used by) financing activities |  | 2,183 | (4) | (868)
Cash and cash equivalents |  |  |  |
Change during the year |  | 68 | (158) | 297
Impact of foreign exchange on cash |  | 26 | 134 | (20)
Balance, beginning of year |  | 445 | 469 | 192
Balance, end of year |  | $ 539 | $ 445 | $ 469
[1] | Earnings per share have not been presented in the financial statements, as the underlying shares do not constitute “ordinary shares” under IAS 33, Earnings per share. See Note 3(b), Material Accounting Policy Information, for further details.

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- Definition The cash outflow for the purchase of interests in investments accounted for using the equity method. [Refer: Investments accounted for using equity method] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_16&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_PurchaseOfInterestsInInvestmentsAccountedForUsingEquityMethod
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration