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INTANGIBLE ASSETS (Tables)
 12 Months Ended
Dec. 31, 2017
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets
(US$ MILLIONS)
Water and sewage concession agreements
 
Customer relationships
 
Computer software, patents trademarks and proprietary technology
 
Loyalty program
 
Distribution networks and other
 
Total assets
Gross Carrying Amount:
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2016
$
—

 
$
371

 
$
180

 
$
—

 
$
77

 
$
628

Additions, net
—

 
—

 
17

 
—

 
1

 
18

Acquisitions through business combinations (1)
—

 
36

 
—

 
—

 
—

 
36

Assets reclassified as held for sale (3)
—

 
(1
)
 
(77
)
 
—

 
(52
)
 
(130
)
Net foreign currency exchange differences
—

 
—

 
—

 
—

 
2

 
2

Balances at December 31, 2016
$
—

 
$
406

 
$
120

 
$
—

 
$
28

 
$
554

Additions, net
67

 
1

 
18

 
—

 
12

 
98

Acquisitions through business combinations (1)
2,189

 
376

 
38

 
163

 
104

 
2,870

Disposition
(3
)
 
(59
)
 
(14
)
 
—

 
—

 
(76
)
Net foreign currency exchange differences
(100
)
 
6

 
10

 
—

 
(2
)
 
(86
)
Balance at December 31, 2017
$
2,153

 
$
730

 
$
172

 
$
163

 
$
142

 
$
3,360

Accumulated Depreciation and Impairment
 
 
 
 
 
 
 
 
 
 
 
Balance at January 1, 2016
$
—

 
$
(107
)
 
$
(48
)
 
$
—

 
$
(28
)
 
$
(183
)
Amortization expense
—

 
(26
)
 
(13
)
 
—

 
(13
)
 
(52
)
Assets reclassified as held for sale (3)
—

 
—

 
23

 
—

 
29

 
52

Net foreign currency exchange differences
—

 
—

 
—

 
—

 
—

 
—

Balance at December 31, 2016 (2)
$
—

 
$
(133
)
 
$
(38
)
 
$
—

 
$
(12
)
 
$
(183
)
Amortization expense
(57
)
 
(50
)
 
(15
)
 
(5
)
 
(5
)
 
(132
)
Assets reclassified as held for sale (3)
—

 
—

 
—

 
—

 
—

 
—

Net foreign currency exchange differences
—

 
(7
)
 
(2
)
 
—

 
—

 
(9
)
Disposal
—

 
49

 
9

 
—

 
—

 
58

Balance at December 31, 2017 (2)
$
(57
)
 
$
(141
)
 
$
(46
)
 
$
(5
)
 
$
(17
)
 
$
(266
)
Net book value
 
 
 
 
 
 
 
 
 
 
 
December 31, 2016
$
—

 
$
273

 
$
82

 
$
—

 
$
16

 
$
371

December 31, 2017
$
2,096

 
$
589

 
$
126

 
$
158

 
$
125

 
$
3,094

____________________________________
(1) 
See Note 3 for additional information.
(2) 
Accumulated impairment losses of $nil (2016: $7 million) and $nil (2016: $3 million) were reclassified as held for sale during 2017 for patents and trademarks and distribution networks, respectively. No impairment losses were reversed in 2016 or 2017.
(3) 
See Note 8 for additional information.
(US$ MILLIONS)
 
2017
 
2016
Balance at beginning of year
 
$
1,152

 
$
1,124

Acquisitions through business combinations (1)
 
342

 
39

Impairment losses (2)
 
—

 
(3
)
Assets reclassified as held for sale (3)
 
—

 
(4
)
Foreign currency translation
 
60

 
(4
)
Balance at end of year
 
$
1,554

 
$
1,152

____________________________________
(1) 
See Note 3 for additional information.
(2) 
For the year ended December 31, 2016 an impairment of goodwill of $3 million was recorded in one of our real estate services business.
(3) 
See Note 8 for additional information.