ACQUISITIONS OF CONSOLIDATED ENTITIES (Tables)

12 Months Ended

Dec. 31, 2018

Disclosure of detailed information about business combination [abstract]

Disclosure of detailed information about business combinations

The following table summarizes the balance sheet impact as a result of business combinations that occurred in 2017. No material changes were made to the provisional allocations disclosed in the 2017 consolidated financial statements:

(MILLIONS)	Renewable Power			Private Equity			Infrastructure			Real Estate and Other			Total
Cash and cash equivalents	$	762		$	335		$	89		$	39		$	1,225
Accounts receivable and other	980			2,393			345			134			3,852
Inventory	—			701			—			3			704
Equity accounted investments	—			231			—			—			231
Investment properties	—			—			—			5,851			5,851
Property, plant and equipment	6,923			501			100			281			7,805
Intangible assets	27			2,870			5,515			—			8,412
Goodwill	—			342			815			—			1,157
Deferred income tax assets	18			59			—			—			77
Total assets	8,710			7,432			6,864			6,308			29,314
Less:
Accounts payable and other	(1,391		)	(2,109		)	(222		)	(169		)	(3,891		)
Non-recourse borrowings	(4,902		)	(1,678		)	(30		)	(1,955		)	(8,565		)
Deferred income tax liabilities	(59		)	(806		)	(957		)	(45		)	(1,867		)
Non-controlling interests1	(830		)	(826		)	(477		)	(123		)	(2,256		)
	(7,182		)	(5,419		)	(1,686		)	(2,292		)	(16,579		)
Net assets acquired	$	1,528		$	2,013		$	5,178		$	4,016		$	12,735
Consideration2	$	1,528		$	2,006		$	5,178		$	3,845		$	12,557

1. Includes non-controlling interests recognized on business combinations measured as the proportionate share of fair value of the assets and liabilities on the date of acquisition.

2. Total consideration, including amounts paid by non-controlling interests that participated in the acquisition as investors in Brookfield-sponsored private funds or as co-investors.

The following table summarizes the balance sheet impact as a result of business combinations that occurred in the year ended December 31, 2018. No material changes were made to the provisional allocations:

(MILLIONS)	Real Estate			Infrastructure			Private Equity			Renewable Power and Other			Total
Cash and cash equivalents	$	1,056		$	71		$	658		$	388		$	2,173
Accounts receivable and other	2,247			511			2,267			623			5,648
Inventory	150			23			686			5			864
Equity accounted investments	12,379			15			329			29			12,752
Investment properties	33,024			—			—			—			33,024
Property, plant and equipment	1,748			2,945			4,913			2,970			12,576
Intangible assets	54			3,208			2,942			386			6,590
Goodwill	96			2,905			971			186			4,158
Deferred income tax assets	220			—			38			582			840
Total assets	50,974			9,678			12,804			5,169			78,625
Less:
Accounts payable and other	(2,177		)	(591		)	(3,654		)	(715		)	(7,137		)
Non-recourse borrowings	(18,218		)	(1,484		)	(3,668		)	(2,023		)	(25,393		)
Deferred income tax liabilities	(58		)	(839		)	(157		)	(210		)	(1,264		)
Non-controlling interests1	(2,603		)	(544		)	(515		)	(22		)	(3,684		)
	(23,056		)	(3,458		)	(7,994		)	(2,970		)	(37,478		)
Net assets acquired	$	27,918		$	6,220		$	4,810		$	2,199		$	41,147
Consideration2	$	26,759		$	6,220		$	4,810		$	1,807		$	39,596

1. Includes non-controlling interests recognized on business combinations measured as the proportionate share of fair value of the identifiable assets and liabilities on the date of acquisition. For certain business combinations in our Private Equity segment, non-controlling interests recognized on business combinations are measured at the proportionate fair value of the total net assets on date of acquisition.

2. Total consideration, including amounts paid by non-controlling interests that participated in the acquisition as investors in Brookfield-sponsored private funds or as co-investors.

The following table summarizes the balance sheet impact as a result of significant business combinations that occurred in 2017:

	Renewable Power						Private Equity						Infrastructure			Real Estate
(MILLIONS)	TerraForm Power			TerraForm Global			BRK			Greenergy			NTS			Manufactured Housing			Houston Center			Mumbai Office Portfolio
Cash and cash equivalents	$	149		$	611		$	296		$	28		$	89		$	16		$	—		$	11
Accounts receivable and other	707			266			1,043			1,290			317			79			22			12
Inventory	—			—			10			650			—			—			—			—
Equity accounted investments	—			—			109			114			—			—			—			—
Investment properties	—			—			—			—			—			2,107			825			679
Property, plant and equipment	5,678			1,208			200			154			—			—			—			—
Intangible assets	—			—			2,467			212			5,515			—			—			—
Goodwill	—			—			17			92			804			—			—			—
Deferred income tax assets	—			18			50			9			—			—			—			—
Total assets	6,534			2,103			4,192			2,549			6,725			2,202			847			702
Less:
Accounts payable and other	(1,239		)	(142		)	(227		)	(1,744		)	(202		)	(36		)	(28		)	(44		)
Non-recourse borrowings	(3,714		)	(1,188		)	(1,468		)	(210		)	—			(1,261		)	—			(511		)
Deferred income tax liabilities	(33		)	(15		)	(746		)	(52		)	(946		)	—			—			(45		)
Non-controlling interests1	(829		)	(1		)	(745		)	(81		)	(477		)	(30		)	—			—
	(5,815		)	(1,346		)	(3,186		)	(2,087		)	(1,625		)	(1,327		)	(28		)	(600		)
Net assets acquired	$	719		$	757		$	1,006		$	462		$	5,100		$	875		$	819		$	102
Consideration2	$	719		$	757		$	1,006		$	462		$	5,100		$	768		$	819		$	102

1. Includes non-controlling interests recognized on business combinations measured as the proportionate share of fair value of the assets and liabilities on the date of acquisition.

2.

The following table summarizes the balance sheet impact as a result of significant business combinations that occurred in 2018. The valuations of the assets acquired are still under evaluation and as such the business combinations have been accounted for on a provisional basis.

	Real Estate									Private Equity			Infrastructure									Renewable Power
(MILLIONS)	666 Fifth			GGP			Forest City			Westinghouse			NorthRiver			Enercare			Evoque			Saeta Yield
Cash and cash equivalents	$	—		$	424		$	451		$	250		$	10		$	24		$	—		$	187
Accounts receivable and other	11			592			960			1,854			55			187			3			216
Inventory	—			—			89			626			—			—			—			—
Equity accounted investments	—			10,829			1,467			7			—			—			—			14
Investment properties	1,292			17,991			9,397			—			—			—			—			—
Property, plant and equipment	—			56			—			931			1,442			669			440			2,724
Intangible assets	—			—			—			2,683			157			1,863			221			258
Goodwill	—			—			—			213			524			1,260			463			115
Deferred income tax assets	—			—			—			7			—			23			—			—
Total assets	1,303			29,892			12,364			6,571			2,188			4,026			1,127			3,514
Less:
Accounts payable and other	(4		)	(691		)	(1,119		)	(2,645		)	(46		)	(235		)	(24		)	(320		)
Non-recourse borrowings	—			(13,147		)	(3,664		)	(3		)	—			(877		)	—			(1,906		)
Deferred income tax liabilities	—			(11		)	—			(81		)	(186		)	(472		)	—			(174		)
Non-controlling interests1	—			(1,882		)	(633		)	(7		)	—			—			—			—
	(4		)	(15,731		)	(5,416		)	(2,736		)	(232		)	(1,584		)	(24		)	(2,400		)
Net assets acquired	$	1,299		$	14,161		$	6,948		$	3,835		$	1,956		$	2,442		$	1,103		$	1,114
Consideration2	$	1,299		$	13,240		$	6,948		$	3,835		$	1,956		$	2,442		$	1,103		$	1,114

1. Includes non-controlling interests recognized on business combinations measured as the proportionate share of fair value of the identifiable assets and liabilities on the date of acquisition. For certain business combinations in our Private Equity segment, non-controlling interests recognized on business combinations are measured at the proportionate fair value of the total net assets on date of acquisition.

2.