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Receivables and other assets
 12 Months Ended
Dec. 31, 2021
Trade and other receivables [abstract]  
Receivables and other assets
18 Receivables and other assets

Non-current
2021
US$m
Current
2021
US$m
Total
2021
US$m
Non-current
2020
US$m
Current
2020
US$m
Total
2020
US$m
Trade receivables(a)
— 2,241 2,241 1 2,543 2,544 
Other financial receivables(a)
133 305 438 339 332 671 
Receivables relating to net investment in finance leases(a)
2 13 15 29 9 38 
Amounts due from equity accounted units(a)
— 68 68 — 33 33 
Other receivables(b)
392 418 810 369 422 791 
Prepayment of tolling charges to jointly controlled entities(c)
183 — 183 218 — 218 
Pension surpluses (note 42)1,070 — 1,070 782 — 782 
Other prepayments
414 529 943 58 305 363 
Total
2,194 3,574 5,768 1,796 3,644 5,440 
(a)At 31 December 2021, trade and other financial receivables, receivables relating to net investment in finance leases and amounts due from equity accounted units are stated net of allowances for expected credit losses of US$57 million (2020: US$59 million).
(b)At 31 December 2021, other receivables include US$388 million (2020: US$410 million) related to Energy Resources of Australia Ltd (ERA's) deposit held in a trust fund which is controlled by the Government of Australia. ERA are entitled to reimbursement from the fund once specific phases of rehabilitation relating to the Ranger Project are completed. The fund is outside of the scope of IFRS 9 - “Financial Instruments”.
(c)These prepayments will be charged to Group operating costs as tolling services are rendered and product processing occurs.
There is no material element of receivables and other assets that is interest-bearing or financing in nature.
The fair value of current trade and other receivables and the majority of amounts classified as non-current trade and other receivables approximates to their carrying value.