NON-WHOLLY-OWNED SUBSIDIARIES

12 Months Ended

Dec. 31, 2021

Interests In Other Entities [Abstract]

The following tables present the gross assets and liabilities as at December 31, 2021 and 2020 as well as gross amounts of revenues, net income (loss), other comprehensive income and distributions for the years ended December 31, 2021, 2020 and 2019 from the partnership’s investments in material non-wholly owned subsidiaries:


	Year ended December 31, 2021
	Total														Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)	Current assets		Non-current assets		Current liabilities		Non-current liabilities		Revenues		Net income (loss)		OCI
Business services	$	4,223	$	13,275	$	5,301	$	7,153	$	26,162	$	526	$	(71)	$	351	$	(821)	$	3,257
Infrastructure services	2,918		13,096		3,224		10,642		4,458		(294)		274		(179)		(74)		1,296
Industrials	5,705		20,799		3,669		17,598		12,139		1,820		(81)		1,238		(728)		3,513
Total	$	12,846	$	47,170	$	12,194	$	35,393	$	42,759	$	2,052	$	122	$	1,410	$	(1,623)	$	8,066


	Year ended December 31, 2020
	Total														Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)	Current assets		Non-current assets		Current liabilities		Non-current liabilities		Revenues		Net income (loss)		OCI
Business services	$	4,113	$	12,741	$	4,413	$	7,093	$	18,584	$	459	$	417	$	350	$	(650)	$	3,969
Infrastructure services	2,328		8,092		2,561		7,248		4,399		(281)		(120)		(161)		(249)		355
Industrials	5,178		17,721		3,009		16,232		10,652		3		(360)		144		(324)		2,746
Total	$	11,619	$	38,554	$	9,983	$	30,573	$	33,635	$	181	$	(63)	$	333	$	(1,223)	$	7,070


	Year ended December 31, 2019
	Total							Profit/(loss) allocated to others’ ownership interest		Distributions to others’ ownership interest		Equity allocated to others’ ownership interest
(US$ MILLIONS)		Revenues		Net income (loss)		OCI
Business services		$	23,773	$	200	$	35	$	111	$	(368)	$	3,166
Infrastructure services		4,559		(446)		(138)		(281)		(370)		833
Industrials		9,644		660		(104)		502		(936)		2,968
Total		$	37,976	$	414	$	(207)	$	332	$	(1,674)	$	6,967

The following table outlines the composition of accumulated non-controlling interests related to the interest of others presented in the partnership’s consolidated statements of financial position:


(US$ MILLIONS)	2021		2020
Non-controlling interests related to material non-wholly-owned subsidiaries
Business services	$	3,257	$	3,969
Infrastructure services	1,296		355
Industrials	3,513		2,746
Total non-controlling interests in material non-wholly -owned subsidiaries	$	8,066	$	7,070
Total individually immaterial non-controlling interests balance	656		775
Total non-controlling interests	$	8,722	$	7,845