DISPOSITIONS	12 Months Ended
Dec. 31, 2019
Disposals Of Non-current Assets [Abstract]
DISPOSITIONS	DISPOSITIONS For the year ended December 31, 2019, the partnership recognized net gains on dispositions of $726 million (2018: $500 million; 2017: $267 million). (a)Dispositions completed in 2019 Business Services - Facilities management business In May 2019, the partnership completed the sale of its facilities management business for approximate gross proceeds of $1 billion, resulting in a $341 million pre-tax gain recognized by the partnership. Business Services - Executive relocation business In June 2019, the partnership completed the sale of its executive relocation business for proceeds of approximately $230 million, resulting in a $180 million pre-tax gain recognized by the partnership. Industrials - Water and wastewater services On September 30, 2019, BRK Ambiental completed the sale of certain assets and liabilities related to its industrial water treatment business segment for proceeds of approximately $220 million, resulting in a $16 million pre-tax gain recognized by the partnership. Industrials - Palladium mining operation In the fourth quarter of 2019, the partnership sold its 81% ownership interest in its palladium mining operation for proceeds of $572 million, resulting in a $187 million pre-tax gain recognized by the partnership. (b)Dispositions completed in 2018 Industrials - Australian energy operation On November 26, 2018, the partnership completed the sale of its equity accounted Australia energy operation, resulting in a $152 million pre-tax gain recognized by the partnership. Business Services - Real estate brokerage services In April 2018, Berkshire Hathaway exercised an option to acquire the partnership's 33% interest in the joint venture of the real estate brokerage services business, resulting in a $55 million pre-tax gain recognized by the partnership. Industrials - Infrastructure support products manufacturing business During the year ended December 31, 2018, our infrastructure support products manufacturing operation sold certain assets and certain land and building for proceeds of $109 million. An associated net gain on disposition of $42 million was recorded for the year ended December 31, 2018. (c)Dispositions completed in 2017 Industrials - Graphite electrode manufacturing business During the year ended December 31, 2017, our graphite electrode manufacturing business within our industrials segment recorded a $8 million charge to align the carrying value of the assets to estimated fair value. In July 2017, the assets were sold for proceeds consistent with the estimated fair value of $28 million. Industrials - Infrastructure support products manufacturing business During the year ended December 31, 2017, our infrastructure support products manufacturing business sold assets held for sale for proceeds of $27 million. Industrials - Bath and shower products manufacturing business In January 2017, together with institutional partners, the partnership completed the sale of its bath and shower products manufacturing business for proceeds of $357 million after transaction costs and other items, with an associated gain of $233 million recorded during the year ended December 31, 2017. Industrials - Oil and natural gas business During the year ended December 31, 2017, our oil and natural gas business within our industrials segment recorded a $23 million charge to align the carrying value of assets to the estimated fair value. In August 2017, the partnership completed the sale for proceeds of $24 million, with an associated loss of $24 million recorded during the year ended December 31, 2017.

DISPOSITIONS

For the year ended December 31, 2019, the partnership recognized net gains on dispositions of $726 million (2018: $500 million; 2017: $267 million).

(a)Dispositions completed in 2019

Business Services - Facilities management business

In May 2019, the partnership completed the sale of its facilities management business for approximate gross proceeds of $1 billion, resulting in a $341 million pre-tax gain recognized by the partnership.

Business Services - Executive relocation business

In June 2019, the partnership completed the sale of its executive relocation business for proceeds of approximately $230 million, resulting in a $180 million pre-tax gain recognized by the partnership.

Industrials - Water and wastewater services

On September 30, 2019, BRK Ambiental completed the sale of certain assets and liabilities related to its industrial water treatment business segment for proceeds of approximately $220 million, resulting in a $16 million pre-tax gain recognized by the partnership.

Industrials - Palladium mining operation

In the fourth quarter of 2019, the partnership sold its 81% ownership interest in its palladium mining operation for proceeds of $572 million, resulting in a $187 million pre-tax gain recognized by the partnership.

(b)Dispositions completed in 2018

Industrials - Australian energy operation

On November 26, 2018, the partnership completed the sale of its equity accounted Australia energy operation, resulting in a $152 million pre-tax gain recognized by the partnership.

Business Services - Real estate brokerage services

In April 2018, Berkshire Hathaway exercised an option to acquire the partnership's 33% interest in the joint venture of the real estate brokerage services business, resulting in a $55 million pre-tax gain recognized by the partnership.

Industrials - Infrastructure support products manufacturing business

During the year ended December 31, 2018, our infrastructure support products manufacturing operation sold certain assets and certain land and building for proceeds of $109 million. An associated net gain on disposition of $42 million was recorded for the year ended December 31, 2018.

(c)Dispositions completed in 2017

Industrials - Graphite electrode manufacturing business

During the year ended December 31, 2017, our graphite electrode manufacturing business within our industrials segment recorded a $8 million charge to align the carrying value of the assets to estimated fair value. In July 2017, the assets were sold for proceeds consistent with the estimated fair value of $28 million.

Industrials - Infrastructure support products manufacturing business

During the year ended December 31, 2017, our infrastructure support products manufacturing business sold assets held for sale for proceeds of $27 million.

Industrials - Bath and shower products manufacturing business

In January 2017, together with institutional partners, the partnership completed the sale of its bath and shower products manufacturing business for proceeds of $357 million after transaction costs and other items, with an associated gain of $233 million recorded during the year ended December 31, 2017.

Industrials - Oil and natural gas business

During the year ended December 31, 2017, our oil and natural gas business within our industrials segment recorded a $23 million charge to align the carrying value of assets to the estimated fair value. In August 2017, the partnership completed the sale for proceeds of $24 million, with an associated loss of $24 million recorded during the year ended December 31, 2017.