The following summarizes the consideration transferred, assets acquired and liabilities assumed at the applicable acquisition dates for significant acquisitions:



(US$ MILLIONS)	Business services ⁽¹⁾			Infrastructure services ⁽¹⁾			Industrials			Total
Cash	$	2,024		$	7		$	3,732		$	5,763
Non-cash consideration	15			1			—			16
Total consideration ⁽²⁾	$	2,039		$	8		$	3,732		$	5,779

(US$ MILLIONS)
Cash and cash equivalents	$	319		$	—		$	11		$	330
Accounts and other receivable, net	289			2			1,129			1,420
Inventory, net	41			—			1,765			1,806
Assets held for sale	6			—			—			6
Equity accounted investments	9			—			833			842
Property, plant and equipment	3,030			3			3,578			6,611
Intangible assets	542			7			6,550			7,099
Goodwill ⁽³⁾	1,575			7			1,750			3,332
Deferred income tax assets	138			—			14			152
Financial assets	4,735			—			27			4,762
Other assets	48			—			339			387
Acquisition gain	(4		)	—			—			(4		)
Accounts payable and other	(2,734		)	(1		)	(2,003		)	(4,738		)
Borrowings	(709		)	—			—			(709		)
Deferred income tax liabilities	(152		)	(2		)	(867		)	(1,021		)
Net assets acquired before non-controlling interests	7,133			16			13,126			20,275
Non-controlling interests ^{(4) (5)}	(5,094		)	(8		)	(9,394		)	(14,496		)
Net assets acquired	$	2,039		$	8		$	3,732		$	5,779

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⁽¹⁾	The initial fair values of acquired assets, liabilities and goodwill for the acquisitions have been determined on a preliminary basis at the end of the reporting period.


⁽²⁾	Excludes consideration attributable to non-controlling interests, which represents the interest of others in operating subsidiaries.

⁽³⁾

The finalization of purchase price allocations within the business services and industrials segments resulted in adjustments to the preliminary fair values, including intangible assets, deferred income tax assets, deferred income tax liabilities, equity accounted investments and consideration paid. The offsetting adjustment to goodwill resulted in an increase of $3 million within the business services segment and a decrease of $144 million within the industrials segment. Adjustments to a purchase price allocation within the infrastructure services segment resulted in a decrease to goodwill of $5 million.


⁽⁴⁾	Non-controlling interests recognized on business combination were measured at fair value for business services, industrials and infrastructure services.


⁽⁵⁾	Non-controlling interests recognized on business combination were measured at the proportionate share of fair value of the assets acquired and liabilities assumed for mortgage insurance services in our business services segment.