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CONTRACTS IN PROGRESS (Tables)
 12 Months Ended
Dec. 31, 2019
Construction Contracts [Abstract]  
Disclosure of contracts in progress
A summary of the partnership’s contracts in progress are below:
(US$ MILLIONS)
 
2019
 
2018
 
2017
Contract costs incurred to date
 
$
23,041

 
$
20,455

 
$
12,129

Profit recognized to date (less recognized losses)
 
1,843

 
1,946

 
558

 
 
24,884

 
22,401

 
12,687

Less: progress billings
 
(25,782
)
 
(23,546
)
 
(12,919
)
Contract work in progress (liability)
 
$
(898
)
 
$
(1,145
)
 
$
(232
)
Comprising:
 
 
 
 
 
 
Amounts due from customers — work in progress (1)
 
$
577

 
$
563

 
$
195

Amounts due to customers — creditors (2)
 
(1,475
)
 
(1,708
)
 
(427
)
Net work in progress
 
$
(898
)
 
$
(1,145
)
 
$
(232
)
____________________________________
(1) 
The change in the balance from December 31, 2018 was due to billed amounts of $3,918 million, additions to work in progress of $3,917 million, acquisitions through business combinations of $76 million, dispositions of $65 million and the remainder due to foreign exchange changes.
(2) 
The change in the balance from December 31, 2018 was due to recognized revenue of $3,134 million, additions to work in progress of $2,900 million, acquisitions through business combinations of $nil, dispositions of $2 million and the remainder due to foreign exchange changes.