HELD FOR SALE (Tables)

12 Months Ended

Dec. 31, 2021

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, 2021 and 2020:

AS AT DEC. 31 (MILLIONS)	Real Estate		Infrastructure		Renewable Power and Transition and Other		2021 Total		2020 Total
Assets
Cash and cash equivalents	$	204	$	—	$	9	$	213	$	6
Accounts receivable and other	295		—		3		298		67
Equity accounted investments	130		146		—		276		1,533
Investment properties	9,053		—		—		9,053		4,224
Property, plant and equipment	1,820		—		54		1,874		82
Goodwill	220		—		—		220		—
Other long-term assets	—		—		—		—		5
Deferred income tax assets	24		—		—		24		—
Assets classified as held for sale	$	11,746	$	146	$	66	$	11,958	$	5,917
Liabilities
Accounts payable and other	$	136	$	—	$	3	$	139	$	118
Non-recourse borrowings of managed entities	3,006		—		3		3,009		2,234
Deferred income tax liabilities	—		—		—		—		7
Liabilities associated with assets classified as held for sale	$	3,142	$	—	$	6	$	3,148	$	2,359