OTHER ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2025	Dec. 31, 2024
Current
Work in progress	$ 118	$ 170
Prepayments and other assets	871	757
Assets held for sale	166	2,042
Total current	1,155	2,969
Non-current
Prepayments and other assets	877	343
Total non-current	$ 877	$ 343

Noncurrent Prepayments And Other Noncurrent Assets

No definition available.

Name:	bbu_NoncurrentPrepaymentsAndOtherNoncurrentAssets
Namespace Prefix:	bbu_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The amount of current contract assets. [Refer: Contract assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 15
-IssueDate 2025-01-01
-Paragraph 105
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=15&code=ifrs-tx-2025-en-r&anchor=para_105&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_CurrentContractAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The amount of current prepayments and other current assets. [Refer: Other current assets; Current prepayments]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Note Expiry date 2027-01-01
-Name IAS
-Number 1
-IssueDate 2025-01-01
-Paragraph 55
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2025-en-b&anchor=para_55&doctype=Standard
-URIDate 2025-03-27

+ Details

Name:	ifrs-full_CurrentPrepaymentsAndOtherCurrentAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- References

No definition available.

+ Details

Name:	ifrs-full_MiscellaneousCurrentAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- References

No definition available.

+ Details

Name:	ifrs-full_MiscellaneousNoncurrentAssetsAbstract
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

- Definition

The amount of non-current assets or disposal groups classified as held for sale. [Refer: Disposal groups classified as held for sale [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 5
-IssueDate 2025-01-01
-Paragraph 38
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2025-en-r&anchor=para_38&doctype=Standard
-URIDate 2025-03-27

+ Details

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The amount of current assets that the entity does not separately disclose in the same statement or note. [Refer: Current assets]

+ References

+ Details

Name:	ifrs-full_OtherCurrentAssets
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

The amount of non-current assets that the entity does not separately disclose in the same statement or note. [Refer: Non-current assets]

+ References

+ Details

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Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant