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NON-WHOLLY OWNED SUBSIDIARIES - Summarized Statement of Financial Position (Details) - USD ($) $ in Millions | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Disclosure of subsidiaries [line items] |  |  |
Current Assets |  | $ 2,804 | $ 1,567
Non-Current Assets |  | 21,105 | 8,611
Current Liabilities |  | 6,359 | 4,633
Non-controlling interests |  | 4,467 | 758
Equity in Net Assets Attributable to the partnership | [1] | (399) | (1,119)
Non-Wholly Owned Subsidiaries |  |  |
Disclosure of subsidiaries [line items] |  |  |
Current Assets |  | 1,494 | 1,001
Non-Current Assets |  | 21,105 | 8,183
Current Liabilities |  | 1,920 | 1,176
Non-Current Liabilities |  | 13,482 | 5,898
Non-controlling interests |  | 4,467 | 758
Equity in Net Assets Attributable to the partnership |  | 2,730 | 1,352
U.K. regulated distribution operation |  |  |
Disclosure of subsidiaries [line items] |  |  |
Current Assets |  | 312 | 264
Non-Current Assets |  | 5,579 | 4,821
Current Liabilities |  | 387 | 690
Non-Current Liabilities |  | 3,744 | 2,864
Non-controlling interests |  | 344 | 298
Equity in Net Assets Attributable to the partnership |  | 1,416 | 1,233
Global intermodal logistics operation |  |  |
Disclosure of subsidiaries [line items] |  |  |
Current Assets |  | 435 |
Non-Current Assets |  | 11,950 |
Current Liabilities |  | 984 |
Non-Current Liabilities |  | 6,639 |
Non-controlling interests |  | 3,597 |
Equity in Net Assets Attributable to the partnership |  | 1,165 |
Brazilian regulated gas transmission operation |  |  |
Disclosure of subsidiaries [line items] |  |  |
Current Assets |  | 747 | 737
Non-Current Assets |  | 3,576 | 3,362
Current Liabilities |  | 549 | 486
Non-Current Liabilities |  | 3,099 | 3,034
Non-controlling interests |  | 526 | 460
Equity in Net Assets Attributable to the partnership |  | $ 149 | $ 119
[1] | Common equity is attributable to the partnership prior to the special distribution and subsequently as a result of the partnership holding all of the class C shares issued by our company. Please refer to Note 3(b), Material Accounting Policy Information, for further details.

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- Definition The amount of assets that the entity (a) expects to realise or intends to sell or consume in its normal operating cycle; (b) holds primarily for the purpose of trading; (c) expects to realise within twelve months after the reporting period; or (d) classifies as cash or cash equivalents (as defined in IAS 7) unless the asset is restricted from being exchanged or used to settle a liability for at least twelve months after the reporting period. [Refer: Assets] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B10 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B10_b&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B12 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B12_b_i&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 66 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_66&doctype=Standard -URIDate 2023-03-23 + Details
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