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HELD FOR SALE (Tables)
6 Months Ended
Jun. 30, 2022
Non-current Assets Held For Sale And Discontinued Operations [Abstract]  
Disclosure of assets and liabilities classified as held for sale The following is a summary of the assets and liabilities that were classified as held for sale as of June 30, 2022 and December 31, 2021:
(US$ Millions)Jun. 30, 2022Dec. 31, 2021
Investment properties$7,093 $8,037 
Equity accounted investments17 — 
Property, plant and equipment335 1,749 
Accounts receivable and other assets489 724 
Assets held for sale7,934 10,510 
Debt obligations1 3,006 
Accounts payable and other liabilities956 76 
Liabilities associated with assets held for sale$957 $3,082 
Disclosure of reconciliation of changes in assets held for sale
The following table presents the change to the components of the assets held for sale for the six months ended June 30, 2022 and the year ended December 31, 2021:
(US$ Millions)Jun. 30, 2022Dec. 31, 2021
Balance, beginning of period$10,510 $588 
Reclassification to assets held for sale, net4,606 12,561 
Disposals(6,796)(2,610)
Fair value adjustments173 — 
Foreign currency translation(559)(57)
Other 28 
Balance, end of period$7,934 $10,510