ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of detailed information about business combination [abstract]

Summary of final purchase price allocations, at fair values

The purchase price allocation, at fair value, as at December 31, 2021, with respect to the acquisitions are as follows:

(MILLIONS)	Oregon Wind Portfolio(1)		U.S. Distributed Generation Portfolio		Total
Cash and cash equivalents	$	1	$	1	$	2
Restricted cash	49		5		54
Trade receivables and other current assets	28		23		51
Property, plant and equipment	1,643		723		2,366
Current liabilities	(10)		(6)		(16)
Current portion of non-recourse borrowings	(74)		(7)		(81)
Financial instruments	(16)		—		(16)
Non-recourse borrowings	(761)		(133)		(894)
Provisions	(83)		(16)		(99)
Other long-term liabilities	(33)		(23)		(56)
Fair value of net assets acquired	744		567		1,311
Goodwill	—		117		117
Purchase price	$	744	$	684	$	1,428

(1)The purchase price allocation is preliminary as at December 31, 2021.

The purchase price allocation, at fair value, with respect to the acquisition is as follows:

(MILLIONS)	Spanish CSP Portfolio
Cash and cash equivalents	$	22
Restricted cash	27
Trade receivables and other current assets	33
Property, plant and equipment, at fair value	661
Deferred tax assets	14
Other non-current assets	8
Current liabilities	(17)
Financial instruments	(148)
Non-recourse borrowings	(475)
Decommissioning liabilities	(23)
Other long-term liabilities	(22)
Fair value of identifiable net assets acquired	80
Goodwill	41
Purchase price	$	121

The purchase price allocations, at fair value, with respect to the acquisitions are as follows:

(MILLIONS)	India Wind Portfolio		China Wind Facility		2019 TERP DG Portfolio		Total
Cash	$	—	$	—	$	3	$	3
Restricted cash	14		2		—		16
Trade receivables and other current assets	14		51		47		112
Property, plant and equipment, at fair value	243		307		753		1,303
Current liabilities	(1)		(23)		(8)		(32)
Current portion of non-recourse borrowings	(12)		(18)		—		(30)
Financial instruments	(4)		—		—		(4)
Non-recourse borrowings	(158)		(131)		—		(289)
Deferred income tax liabilities	(8)		(28)		—		(36)
Decommissioning liabilities	(5)		—		(33)		(38)
Other long-term liabilities	(4)		—		(27)		(31)
Fair value of identifiable net assets acquired	$	79	$	160	$	735	$	974