CONTRACTS IN PROGRESS (Tables)

6 Months Ended

Jun. 30, 2023

Construction Contracts [Abstract]

Disclosure of contracts in progress

(US$ MILLIONS)	June 30, 2023		December 31, 2022
Contract costs incurred to date	$	21,251	$	21,066
Profit recognized to date (less recognized losses)	2,125		2,055
	$	23,376	$	23,121
Less: progress billings	(24,190)		(23,876)
Contract work in progress (liability)	$	(814)	$	(755)
Comprising:
Amounts due from customers – work in progress	$	548	$	469
Amounts due to customers – creditors	(1,362)		(1,224)
Net work in progress	$	(814)	$	(755)