INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2022

Intangible Assets [Abstract]

Disclosure of reconciliation of changes in intangible assets and goodwill

	As of
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Cost	$	3,629	$	3,332
Accumulated amortization	(782)		(645)
Total	$	2,847	$	2,687

The following table presents the change in the cost balance of intangible assets:

	For the year ended
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Cost at beginning of the year	$	3,332	$	3,527
Additions, net of disposals	81		38
Non cash additions	—		5
Foreign currency translation	216		(238)
Cost at end of year	$	3,629	$	3,332

The following table presents the accumulated amortization for our company’s intangible assets:

	For the year ended
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Accumulated amortization at beginning of year	$	(645)	$	(579)
Amortization	(101)		(108)
Foreign currency translation	(36)		42
Accumulated amortization at end of year	$	(782)	$	(645)

The following table presents the carrying amount for our company’s goodwill:

	As of
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Balance at beginning of the year	$	489	$	528
Foreign currency translation and other	29		(39)
Balance at end of the year	$	518	$	489

Disclosure of detailed information about intangible assets

Intangible assets are allocated to the following cash generating units:

	As of
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Brazilian regulated gas transmission operation	$	2,816	$	2,645
U.K. regulated distribution operation	31		42
Total	$	2,847	$	2,687

Goodwill is allocated to the following cash generating units or group of cash generating units:

	As of
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
U.K. regulated distribution operation	$	30	$	33
Brazilian regulated gas transmission operation	488		456
Total	$	518	$	489