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Energy Infrastructure Assets (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract] |
Summary of Reconciliation of Changes In Carrying Amount of Energy Infrastructure Assets | A reconciliation of the changes in the carrying amount of EI assets was as follows:
December 31, |  | 2024 |  |  | 2023 |
Cost |  |  |  |  |  |
Balance, January 1 |  | $ | 1,142 |  |  | $ | 1,129 |
Additions |  |  | 59 |  |  |  | 90 |
Disposals 1 |  |  | (119 | ) |  |  | (70 | )
Currency translation effects |  |  | (23 | ) |  |  | (7 | )
Total cost |  | $ | 1,059 |  |  | $ | 1,142 |
Accumulated depreciation |  |  |  |  |  |
Balance, January 1 |  | $ | (278 | ) |  | $ | (215 | )
Depreciation charge |  |  | (111 | ) |  |  | (127 | )
Impairment |  |  | (1 | ) |  |  | (1 | )
Disposals 1 |  |  | 27 |  |  |  | 53 |
Currency translation effects |  |  | 17 |  |  |  | 12 |
Total accumulated depreciation |  | $ | (346 | ) |  | $ | (278 | )
Net book value |  | $ | 713 |  |  | $ | 864 |
1 During the first quarter of 2024, disposals include the conversion of a BOOM asset, which was previously accounted for as an operating lease, to a finance lease as a result of a contract modification.
Summary of Maturity Analysis of Finance Lease Receivable | The value of the EI assets – finance leases receivable were comprised of the following:
|  | Minimum lease payments and unguaranteed residual value |  |  | Present value of minimum lease payments and unguaranteed residual value |
|  | December 31, 2024 |  |  | December 31, 2023 |  |  | January 1, 2023 |  |  | December 31, 2024 |  |  | December 31, 2023 |  |  | January 1, 2023 |
Less than one year |  | $ | 49 |  |  | $ | 46 |  |  | $ | 54 |  |  | $ | 49 |  |  | $ | 43 |  |  | $ | 44 |
Between one and five years |  |  | 188 |  |  |  | 129 |  |  |  | 145 |  |  |  | 145 |  |  |  | 106 |  |  |  | 110 |
Greater than five years |  |  | 54 |  |  |  | 90 |  |  |  | 107 |  |  |  | 44 |  |  |  | 55 |  |  |  | 63 |
|  | $ | 291 |  |  | $ | 265 |  |  | $ | 306 |  |  | $ | 238 |  |  | $ | 204 |  |  | $ | 217 |
Less: Unearned interest revenue |  |  | (53 | ) |  |  | (61 | ) |  |  | (89 | ) |  |  | - |  |  |  | - |  |  |  | - |
Closing balance |  | $ | 238 |  |  | $ | 204 |  |  | $ | 217 |  |  | $ | 238 |  |  | $ | 204 |  |  | $ | 217 |
December 31, |  | 2024 |  |  | 2023 |
Opening balance |  | $ | 204 |  |  | $ | 217 |
Additions 1 |  |  | 87 |  |  |  | 48 |
Interest revenue |  |  | 22 |  |  |  | 23 |
Payments (principal and interest) |  |  | (73 | ) |  |  | (59 | )
Derecognition on disposal |  |  | - |  |  |  | (24 | )
Other |  |  | (2 | ) |  |  | (2 | )
Currency translation effects |  |  | - |  |  |  | 1 |
Closing balance |  | $ | 238 |  |  | $ | 204 |
1 During the first quarter of 2024, additions included the conversion of a BOOM asset, which was previously accounted for as an operating lease, to a finance lease as a result of a contract modification.

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2024-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2024-en-r&anchor=para_94&doctype=Standard -URIDate 2024-03-27 + Details
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