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DIRECT COMMERCIAL PROPERTY EXPENSE
 12 Months Ended
Dec. 31, 2021
Direct operating expense from investment property [abstract]  
DIRECT COMMERCIAL PROPERTY EXPENSE DIRECT COMMERCIAL PROPERTY EXPENSE
The components of direct commercial property expense are as follows:

(US$ Millions) Years ended Dec. 31,202120202019
Property maintenance$713 $679 $749 
Real estate taxes580 610 619 
Employee compensation and benefits155 158 170 
Depreciation and amortization39 39 42 
Lease expense(1)
11 16 16 
Other(2)
433 473 413 
Total direct commercial property expense$1,931 $1,975 $2,009 
(1)Represents the operating expenses relating to variable lease payments not included in the measurement of the lease liability.
(2)For the twelve months ended December 31, 2021, the partnership recorded a $49 million (2020 - $99 million, 2019 - $31 million) loss allowance in commercial property operating expenses.