ACCOUNTS PAYABLE AND OTHER (Tables)

12 Months Ended

Dec. 31, 2022

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of accounts payable and other

	As of
US$ MILLIONS	Dec. 31, 2022		Dec. 31, 2021
Current:
Accounts payable	$	44	$	39
Accrued & other liabilities	562		413
Deferred revenue(1)	175		153
Total current	$	781	$	605
Non-current:
Deferred revenue(1)	$	77	$	89
Provisions & other liabilities	42		30
Total non-current	$	119	$	119

(1)Deferred revenue relates primarily to cash contributions from third parties to build future natural gas and electricity connections at our company’s U.K. regulated distribution operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the connections arrangement. Of the deferred revenue outstanding at December 31, 2022, 69% is estimated to be realized during 2023 and 31% during 2024.