HELD FOR SALE (Tables)

6 Months Ended

Jun. 30, 2022

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 JUN. 30, 2022 (MILLIONS)	Real Estate		Infrastructure		Private Equity		Total
Assets
Cash and cash equivalents	$	174	$	30	$	—	$	204
Accounts receivable and other	102		80		2		184
Equity accounted investments	78		140		—		218
Investment properties	8,215		—		—		8,215
Property, plant and equipment	433		3		70		506
Other long-term assets	207		624		—		831
Deferred income tax assets	31		—		—		31
Assets classified as held for sale	$	9,240	$	877	$	72	$	10,189
Liabilities
Accounts payable and other	$	355	$	67	$	41	$	463
Non-recourse borrowings of managed entities	—		436		—		436
Deferred income tax liabilities	651		6		—		657
Liabilities associated with assets classified as held for sale	$	1,006	$	509	$	41	$	1,556