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ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure of analysis of other comprehensive income by item [abstract] |
Schedule of accumulated other comprehensive income (loss) |
US$ MILLIONS |  | Revaluation Surplus |  | Foreign Currency Translation |  | Cash Flow Hedges |  | Equity accounted investments |  | Accumulated Other Comprehensive Income
Balance at December 31, 2021 |  | $ | 945 |  |  | $ | (557) |  |  | $ | 4 |  |  | $ | — |  |  | $ | 392 |
Other comprehensive income (loss) |  | 60 |  |  | (152) |  |  | (21) |  |  | 27 |  |  | (86) |
Balance at December 31, 2022 |  | $ | 1,005 |  |  | $ | (709) |  |  | $ | (17) |  |  | $ | 27 |  |  | $ | 306 |
Other comprehensive income (loss) |  | 85 |  |  | 109 |  |  | — |  |  | (27) |  |  | 167 |
Balance at December 31, 2023 |  | $ | 1,090 |  |  | $ | (600) |  |  | $ | (17) |  |  | $ | — |  |  | $ | 473 |

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- Definition The entire disclosure of the analysis of other comprehensive income by item. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 106A -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_106A&doctype=Standard -URIDate 2023-03-23 + Details
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