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ACCOUNTS PAYABLE AND OTHER | 12 Months Ended
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Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract] |
ACCOUNTS PAYABLE AND OTHER | ACCOUNTS PAYABLE AND OTHER
|  | As of
US$ MILLIONS |  | Dec. 31, 2023 |  | Dec. 31, 2022
Current: |  |  |  |
Accounts payable |  | $ | 85 |  |  | $ | 44 |
Accrued & other liabilities |  | 759 |  |  | 562 |
Deferred revenue(1) |  | 255 |  |  | 175 |
Total current |  | $ | 1,099 |  |  | $ | 781 |
Non-current: |  |  |  |
Deferred revenue(1) |  | $ | 264 |  |  | $ | 77 |
Provisions & other liabilities |  | 61 |  |  | 42 |
Total non-current |  | $ | 325 |  |  | $ | 119 |
(1)Deferred revenue relates primarily to cash contributions from third parties to build future natural gas and electricity connections at our company’s U.K. regulated distribution operation and advance customer payments for container leases at our global intermodal logistics operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the connections arrangement. Of the deferred revenue outstanding at December 31, 2023, 49% is estimated to be realized during 2024, 28% during 2025, 8% during 2026, and 15% will be realized in more than 3 years. Our company’s exposure to currency and liquidity risk related to trade and other payables is disclosed in Note 24, Financial Risk Management.

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