ACCOUNTS PAYABLE AND OTHER (Tables)

6 Months Ended

Jun. 30, 2020

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of accounts payable and other

(US$ MILLIONS)	June 30, 2020		December 31, 2019
Current
Accounts payable	$	2,683	$	2,919
Accrued and other liabilities (1) (2)	3,916		3,978
Lease liability	218		224
Financial liabilities	392		327
Unearned premiums reserve	462		482
Work in progress (3)	1,398		1,415
Provisions and decommissioning liabilities	464		442
Liabilities held for sale	9		94
Total current	$	9,542	$	9,881
Non-current
Accounts payable	$	127	$	116
Accrued and other liabilities (2)	1,097		1,110
Lease liability	1,169		1,109
Financial liabilities	2,264		2,048
Unearned premiums reserve	1,091		1,143
Work in progress (3)	45		60
Provisions and decommissioning liabilities	1,114		1,029
Total non-current	$	6,907	$	6,615

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⁽¹⁾  Includes bank overdrafts of $512 million as at June 30, 2020 (December 31, 2019: $921 million).

⁽²⁾  Includes post-employment benefits of $869 million ($13 million current and $856 million non-current) as at June 30, 2020 and $835 million ($18 million current and $817 million non-current) as at December 31, 2019.

⁽³⁾  See Note 15 for additional information.