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ACCOUNTS AND OTHER RECEIVABLE, NET
 12 Months Ended
Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS AND OTHER RECEIVABLE, NET ACCOUNTS AND OTHER RECEIVABLE, NET
(US$ MILLIONS)20212020
Current, net$4,945 $4,306 
Non-current, net
Accounts receivable60 60 
Retainer on customer contract61 68 
Billing rights572 555 
Total non-current, net$693 $683 
Total $5,638 $4,989 
    Non-current billing rights primarily represent unbilled rights arising at the partnership’s water and wastewater operations in Brazil from revenues earned from the construction of public concession contracts classified as financial assets, which are recognized when there is an unconditional right to receive cash or other financial assets from the concession authority for the construction services.
    The partnership’s construction operations has a retention balance, which comprises amounts that have been earned but held back until the satisfaction of certain conditions specified in the contract. The retention balance included in the current accounts receivable balance as at December 31, 2021 was $231 million (December 31, 2020: $244 million), and the retention balance included in the non-current accounts receivable balance as at December 31, 2021 was $61 million (December 31, 2020: $68 million).
    The amount of accounts and other receivables written down for bad debts was as follows:
(US$ MILLIONS)202120202019
Loss allowance - beginning$156 $86 $45 
Add: increase in allowance54 116 53 
Deduct: bad debt write offs(47)(55)(23)
Foreign currency translation and other(6)9 11 
Loss allowance - ending$157 $156 $86