HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2020

Non-current assets or disposal groups classified as held for sale or as held for distribution to owners [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, 2020 and 2019:

AS AT DEC. 31 (MILLIONS)	Real Estate		Renewable Power		Private Equity		2020 Total		2019 Total
Assets
Cash and cash equivalents	$	1	$	5	$	—	$	6	$	58
Accounts receivable and other	62		1		4		67		174
Equity accounted investments	208		—		1,325		1,533		413
Investment properties	4,224		—		—		4,224		251
Property, plant and equipment	—		51		31		82		1,730
Other long-term assets	5		—		—		5		872
Deferred income tax assets	—		—		—		—		4
Assets classified as held for sale	$	4,500	$	57	$	1,360	$	5,917	$	3,502
Liabilities
Accounts payable and other	$	115	$	3	$	—	$	118	$	223
Non-recourse borrowings of managed entities	2,230		4		—		2,234		1,071
Deferred income tax liabilities	—		7		—		7		396
Liabilities associated with assets classified as held for sale	$	2,345	$	14	$	—	$	2,359	$	1,690