The following table presents the ownership interest, voting interest, and carrying values of equity accounted investments as at December 31, 2021 and 2020:


(US$ MILLIONS, except as noted)	Economic interest		Voting interest		Carrying value
	2021	2020	2021	2020	2021		2020
Business services	49% - 70%	49% - 70%	49% - 70%	49% - 50%	$	11	$	11
Infrastructure services	25% - 33%	25% - 33%	25% - 33%	25% - 33%	8		7
Industrials	50%	50%	50%	50%	51		55
Total					$	70	$	73

The following table represents the change in the balance of equity accounted investments:


(US$ MILLIONS)	2021		2020
Balance at beginning of year	$	73	$	91

Additions	1		—
Dispositions	—		(2)
Share of net income	5		3
Distributions received	(4)		(4)
Foreign currency translation	(5)		(15)
Balance at end of period	$	70	$	73

For the year ended December 31, 2021, the company received total distributions from equity accounted investments of $4 million (2020: $4 million).

The following tables present the gross assets and liabilities of the company’s equity accounted investments:


	Year ended December 31, 2021
	Total
(US$ MILLIONS)	Current assets		Non-current assets		Total assets		Current liabilities		Non-current liabilities		Total liabilities		Total net assets
Business services	$	308	$	1	$	309	$	302	$	—	$	302	$	7
Infrastructure services	47		2		49		22		—		22		27
Industrials	45		249		294		22		171		193		101
Total	$	400	$	252	$	652	$	346	$	171	$	517	$	135


	Year Ended December 31, 2020
	Total
(US$ MILLIONS)	Current assets		Non-current assets		Total assets		Current liabilities		Non-current liabilities		Total liabilities		Total net assets
Business services	$	289	$	1	$	290	$	287	$	—	$	287	$	3
Infrastructure services	40		3		43		24		—		24		19
Industrials	30		231		261		29		122		151		110
Total	$	359	$	235	$	594	$	340	$	122	$	462	$	132

Certain equity accounted investments are subject to restrictions over the extent to which they can remit funds to the company in the form of cash dividends, or repayments of loans and advances as a result of borrowing arrangements, regulatory restrictions and other contractual requirements.

The following tables present the gross amounts of revenues, net income and other comprehensive income from the company’s equity accounted investments for the years ended December 31, 2021, 2020 and 2019:


	Year Ended December 31, 2021
	Total
(US$ MILLIONS)	Revenues		Net income		OCI		Total comprehensive income
Business services	$	13	$	4	$	—	$	4
Infrastructure services	150		6		—		6
Industrials	80		1		—		1
Total	$	243	$	11	$	—	$	11


	Year ended December 31, 2020
	Total
(US$ MILLIONS)	Revenues		Net income		OCI		Total comprehensive income
Business services	$	42	$	3	$	—	$	3
Infrastructure services	145		4		—		4
Industrials	68		—		—		—
Total	$	255	$	7	$	—	$	7


	Year ended December 31, 2019
	Total
(US$ MILLIONS)	Revenues		Net income		OCI		Total comprehensive income
Business services	$	49	$	2	$	—	$	2
Infrastructure services	135		48		—		48
Industrials	89		6		—		6
Total	$	273	$	56	$	—	$	56