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INTANGIBLE ASSETS (Tables)
6 Months Ended
Jun. 30, 2020
Intangible Assets [Abstract]  
Disclosure of reconciliation of changes in intangible assets
(US$ MILLIONS)
 
June 30, 2020
 
December 31, 2019
Gross Carrying Amount
 
 
 
 
Beginning Balance
 
$
12,504

 
$
6,001

Additions (1)
 
126

 
231

Dispositions
 
(70
)
 
(32
)
Acquisitions through business combinations (2)
 
144

 
6,816

Assets reclassified as held for sale (3)
 

 
(436
)
Foreign currency translation
 
(676
)
 
(76
)
Ending Balance
 
$
12,028

 
$
12,504

Accumulated Amortization and Impairment
 
 
 
 
Beginning Balance
 
$
(945
)
 
$
(478
)
Amortization/impairment expense
 
(395
)
 
(582
)
Dispositions
 
69

 
22

Assets reclassified as held for sale (3)
 

 
97

Foreign currency translation
 
63

 
(4
)
Ending Balance
 
$
(1,208
)
 
$
(945
)
Net Book Value
 
$
10,820

 
$
11,559

____________________________________
(1) 
Includes assets acquired in a common control transaction. See Note 17 for additional information.
(2) 
See Note 3 for additional information.
(3) 
Includes assets that were reclassified as held for sale and subsequently disposed.
(US$ MILLIONS)
 
June 30, 2020
 
December 31, 2019
Balance at beginning of period
 
$
5,218

 
$
2,411

Acquisitions through business combinations (1)
 
(137
)
 
3,444

Impairment losses
 

 
(418
)
Dispositions
 

 
(21
)
Assets reclassified as held for sale (2)
 

 
(212
)
Foreign currency translation
 
(45
)
 
14

Balance at end of period
 
$
5,036

 
$
5,218

____________________________________
(1) 
See Note 3 for additional information.
(2) 
Includes assets that were reclassified as held for sale and subsequently disposed.