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EQUITY (Tables)
 6 Months Ended
Jun. 30, 2023
Equity [abstract]  
Disclosure of classes of share capital
The following table provides a continuity of GP Units and LP Units outstanding for the six-month period ended June 30, 2023:
UNITSGP UnitsLP UnitsTotal
Authorized and issued
Opening balance474,612,50374,612,507
Conversion from BBUC exchangeable shares—622622
Issued as at June 30, 2023474,613,12574,613,129
UNITSRedemption-Exchange Units
Authorized and issued
Opening balance69,705,497
Issued as at June 30, 202369,705,497
The table below provides a continuity of BBUC exchangeable shares outstanding for the six-month period ended June 30, 2023:
SHARESBBUC exchangeable shares
Balance as at January 1, 202372,955,585
Converted to LP Units(622)
Issued as at June 30, 202372,954,963 
UNITSSpecial limited partner units held by Brookfield
Authorized and issued
Opening balance4 
Issued as at June 30, 20234 
($US MILLIONS)Preferred securities held by Brookfield
Opening balance$1,490 
Balance as at June 30, 2023$1,490