ACCOUNTS PAYABLE AND OTHER (Tables)

6 Months Ended

Jun. 30, 2019

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of accounts payable and other

(US$ MILLIONS)	June 30, 2019		December 31, 2018
Current
Accounts payable	$	2,882	$	1,819
Accrued and other liabilities (1) (2) (4) (5)	4,730		3,498
Work in progress (3)	1,424		1,637
Provisions and decommissioning liabilities	410		234
Total current	$	9,446	$	7,188
Non-current
Accounts payable	$	99	$	97
Accrued and other liabilities (2) (4) (5)	3,978		1,206
Work in progress (3)	58		71
Provisions and decommissioning liabilities	849		520
Total non-current	$	4,984	$	1,894

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⁽¹⁾  Includes bank overdrafts of $940 million as at June 30, 2019 (December 31, 2018: $581 million).

⁽²⁾  Includes a defined benefit pension obligation of $592 million ($15 million current and $577 million non-current) and a post-retirement benefit obligation of $74 million ($5 million current and $69 million non-current) as at June 30, 2019.

⁽³⁾  See Note 15 for additional information.

⁽⁴⁾  Includes lease liabilities of $1,215 million ($209 million current and $1,006 million non-current) as at June 30, 2019.

⁽⁵⁾  Includes financial liabilities of $1,735 million ($87 million current and $1,648 million non-current) as at June 30, 2019 related to the sale and leaseback of hospitals as described below.