CONTRACTS IN PROGRESS (Tables)

6 Months Ended

Jun. 30, 2024

Construction Contracts [Abstract]

Disclosure of contracts in progress

(US$ MILLIONS)	June 30, 2024		December 31, 2023
Contract costs incurred to date	$	12,189	$	13,519
Profit recognized to date (less recognized losses)	(46)		170
	$	12,143	$	13,689
Less: progress billings	(12,491)		(13,990)
Contract work in progress (liability)	$	(348)	$	(301)
Comprising:
Amounts due from customers – work in progress	$	193	$	200
Amounts due to customers – creditors	(541)		(501)
Net work in progress	$	(348)	$	(301)