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HELD FOR SALE (Tables)
12 Months Ended
Dec. 31, 2017
Non-current Assets Held For Sale And Discontinued Operations [Abstract]  
Schedule of assets and liabilities classified as held-for-sale
The following is a summary of the assets and liabilities classified as held for sale as at December 31, 2017 and December 31, 2016:
 
 
 
 
 
2017

 
2016

AS AT DEC. 31
(MILLIONS)
Real Estate

 
Other 

 
Total 

 
Total

Assets
 
 
 
 
 
 
 
Cash and cash equivalents
$
20

 
$

 
$
20

 
$
8

Accounts receivables and other
44

 

 
44

 
134

Investment properties
1,007

 

 
1,007

 
165

Property, plant and equipment
475

 
15

 
490

 
58

Other long-term assets
44

 

 
44

 
67

Assets classified as held for sale
$
1,590

 
$
15

 
$
1,605

 
$
432

Liabilities
 
 
 
 
 
 
 
Accounts payable and other
$
212

 
$

 
$
212

 
$
67

Property-specific borrowings
1,212

 

 
1,212

 
60

Liabilities associated with assets classified as held for sale
$
1,424

 
$

 
$
1,424

 
$
127