ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 31, 2022

Disclosure of analysis of other comprehensive income by item [abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Attributable to Brookfield Infrastructure Partners L.P.

US$ MILLIONS	Revaluation Surplus		Foreign Currency Translation		Cash Flow Hedges		Equity accounted investments		Accumulated Other Comprehensive Income
Balance at December 31, 2020	$	1,077	$	(542)	$	4	$	—	$	539
Other comprehensive income (loss)	10		(15)		—		—		(5)
Other items(1)	(142)		—		—		—		(142)
Balance at December 31, 2021	$	945	$	(557)	$	4	$	—	$	392
Other comprehensive income (loss)	60		(152)		(21)		27		(86)
Balance at December 31, 2022	$	1,005	$	(709)	$	(17)	$	27	$	306

(1)In relation to the disposition of our smart meters business in the U.K., $142 million of accumulated revaluation surplus (net of tax) was reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Equity. Refer to Note 4, Disposition of Businesses, for further details.