Brookfield Infrastructure Partners (BIP) 20-F 28 Feb 20 2019 FY Annual report (foreign) Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 31, 2019shares
Document And Entity Information [Abstract]
Entity Registrant Name	Brookfield Infrastructure Partners L.P.
Entity Central Index Key	0001406234
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	20-F
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding	293,528,515
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Interactive Data Current	Yes

CONSOLIDATED STATEMENTS OF FINA

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 827	$ 540
Financial assets	432	424
Accounts receivable and other	1,960	1,171
Inventory	242	141
Assets classified as held for sale	2,380	0
Current assets	5,841	2,276
Property, plant and equipment	23,013	12,814
Intangible assets	14,386	11,635
Investments in associates and joint ventures	4,967	4,591
Investment properties	416	190
Goodwill	6,553	3,859
Financial assets	763	921
Other assets	257	219
Deferred income tax asset	112	75
Total assets	56,308	36,580
Liabilities
Accounts payable and other	2,410	1,308
Non-recourse borrowings	1,381	985
Financial liabilities	329	124
Liabilities directly associated with assets classified as held for sale	1,319	0
Current liabilities	5,439	2,417
Corporate borrowings	2,475	1,993
Non-recourse borrowings	17,163	12,128
Financial liabilities	1,844	1,156
Other liabilities	2,570	777
Deferred income tax liability	4,620	3,421
Preferred shares	20	20
Total liabilities	34,131	21,912
Partnership capital
Limited partners	5,048	4,513
General partner	24	22
Non-controlling interest attributable to:
Redeemable Partnership Units held by Brookfield	2,039	1,823
Exchange LP Units	18	71
Interest of others in operating subsidiaries	14,113	7,303
Preferred unitholders	935	936
Total partnership capital	22,177	14,668
Total liabilities and partnership capital	$ 56,308	$ 36,580

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATING RESULTS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Entity Information [Line Items]
Revenues	$ 6,597	$ 4,652	$ 3,535
Direct operating costs	(3,395)	(2,208)	(1,509)
General and administrative expenses	(279)	(223)	(239)
Depreciation and amortization expense	(1,214)	(801)	(671)
Profit (loss) from operating activities	1,709	1,420	1,116
Interest expense	(904)	(555)	(428)
Share of earnings (losses) from investments in associates and joint ventures	224	(13)	118
Mark-to-market on hedging items	57	137	(66)
Gain on sale of associate	0	338	0
Other (expense) income	(158)	(157)	7
Income before income tax	928	1,170	747
Income tax expense
Current	(250)	(318)	(106)
Deferred	(28)	(46)	(67)
Net income	650	806	574
Attributable to:
Limited partners	52	192	11
General partner	159	137	113
Non-controlling interest attributable to:
Redeemable Partnership Units held by Brookfield	22	81	1
Exchange LP Units	0	0	0
Interest of others in operating subsidiaries	417	396	449
Limited Partners
Income tax expense
Net income	$ 52	$ 192	$ 11
Basic and diluted income (loss) per unit attributable to:
Limited partners	$ 0.07	$ 0.59	$ (0.04)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of comprehensive income [abstract]
Net income	$ 650	$ 806	$ 574
Items that will not be reclassified subsequently to profit or loss:
Revaluation of property, plant and equipment	719	462	418
Marketable securities	47	(47)	5
Unrealized actuarial (losses) gains	(6)	28	8
Taxes on the above items	(148)	(100)	(206)
Share of income from investments in associates and joint ventures	108	117	259
Other comprehensive income that will not be reclassified to profit or loss, net of tax	720	460	484
Items that may be reclassified subsequently to profit or loss:
Foreign currency translation	64	(1,577)	38
Cash flow hedge	(33)	(71)	137
Net investment hedge	(113)	97	(266)
Taxes on the above items	6	3	6
Share of (losses) income from investments in associates and joint ventures	(54)	143	(76)
Other comprehensive income that will be reclassified to profit or loss, net of tax	(130)	(1,405)	(161)
Total other comprehensive income (loss)	590	(945)	323
Comprehensive income (loss)	1,240	(139)	897
Attributable to:
Limited partners	298	(13)	139
General partner	160	137	112
Non-controlling interest attributable to:
Redeemable Partnership Units held by Brookfield	125	(6)	57
Exchange LP Units	1	4	0
Interest of others in operating subsidiaries	$ 656	$ (261)	$ 589

CONSOLIDATED STATEMENTS OF PART

CONSOLIDATED STATEMENTS OF PARTNERSHIP CAPITAL - USD ($) $ in Millions		Total	Non-controlling interest— Exchange LP Units	Non-controlling interest—in operating subsidiaries	Preferred Unitholders Capital	Limited Partners	Limited PartnersPartners' capital	Limited Partners(Deficit) Retained earnings	Limited PartnersOwnership Changes	Limited PartnersAccumulated Other Comprehensive Income	[1]	General Partner	General PartnerPartners' capital	General Partner(Deficit) Retained earnings	General PartnerAccumulated Other Comprehensive Income		Non-Controlling Interest—Redeemable Partnership Units held by Brookfield	Non-Controlling Interest—Redeemable Partnership Units held by BrookfieldPartners' capital	Non-Controlling Interest—Redeemable Partnership Units held by Brookfield(Deficit) Retained earnings	Non-Controlling Interest—Redeemable Partnership Units held by BrookfieldOwnership Changes	Non-Controlling Interest—Redeemable Partnership Units held by BrookfieldAccumulated Other Comprehensive Income	[1]
Balance as at Dec. 31, 2016		$ 9,644		$ 2,771	$ 375	$ 4,611	$ 4,215	$ (483)	$ 143	$ 736		$ 27	$ 19	$ 1	$ 7	[1]	$ 1,860	$ 1,778	$ (215)	$ (34)	$ 331
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income		574		449		11		11				113		113			1		1
Other comprehensive income (loss)		323		140		128				128		(1)			(1)	[1]	56				56
Comprehensive income (loss)		897		589		139		11		128		112		113	(1)	[1]	57		1		56
Unit issuance (note 27)		1,212			220	692	692										300	300
Repurchased and cancelled							0
Partnership distributions (note 29)		(764)			(30)	(459)		(459)				(114)		(114)			(191)		(191)
Partnership preferred distributions (note 29)		(30)				(22)		(22)									(8)		(8)
Acquisition of subsidiaries (note 7)		3,523		3,523
Subsidiary distributions to non-controlling interest		(831)		(831)
Disposition of interests		(177)		(177)
Other items (note 28)		0				6			6	0							(6)			(6)
Balance as at Dec. 31, 2017		13,474	$ 0	5,875	595	4,967	4,907	(953)	149	864		25	19	0	6	[1]	2,012	2,078	(413)	(40)	387
Increase (Decrease) in Partners' Capital [Roll Forward]
Changes in accounting policies	[2]	16		10		4		4									2		2
Adjusted balance as		13,490	0	5,885	595	4,971	4,907	(949)	149	864		25	19	0	6	[1]	2,014	2,078	(411)	(40)	387
Net income		806		396		192		192				137		137			81		81
Other comprehensive income (loss)		(945)	4	(657)		(205)				(205)					0		(87)				(87)
Comprehensive income (loss)		(139)	4	(261)		(13)		192		(205)		137		137			(6)		81		(87)
Unit issuance (note 27)		588	232		342	14	14										0	0
Repurchased and cancelled		(31)			1	(30)	(30)
Partnership distributions (note 29)		(878)	(2)		(41)	(520)		(520)				(140)		(140)			(216)		(216)
Partnership preferred distributions (note 29)		(41)				(29)		(29)									(12)		(12)
Acquisition of subsidiaries (note 7)		3,232		3,232
Subsidiary distributions to non-controlling interest		(676)		(676)
Capital provided to non-controlling interest		(877)		(877)
Other items (note 28)		0	(163)			120	20	450	100	(450)				3	(3)	[1]	43		188	43	(188)
Balance as at Dec. 31, 2018		14,668	71	7,303	936	4,513	4,911	(856)	249	209		22	19	0	3	[1]	1,823	2,078	(370)	3	112
Increase (Decrease) in Partners' Capital [Roll Forward]
Net income		650		417		52		52				159		159			22		22
Other comprehensive income (loss)		590	1	239		246				246		1			1	[1]	103				103
Comprehensive income (loss)		1,240	1	656		298		52		246		160		159	1	[1]	125		22		103
Unit issuance (note 27)		809			0	559	559										250	250
Repurchased and cancelled		(29)			(1)	(28)	(28)
Partnership distributions (note 29)		(978)	(4)		(49)	(575)		(575)				(158)		(158)			(241)		(241)
Partnership preferred distributions (note 29)		(49)				(33)		(33)									(16)		(16)
Acquisition of subsidiaries (note 7)		7,559		7,559
Subsidiary distributions to non-controlling interest		(1,216)		(1,216)
Other items (note 28)		173	(50)	(189)		314	53	(18)	261	18					0		98		(8)	98	8
Balance as at Dec. 31, 2019		$ 22,177	$ 18	$ 14,113	$ 935	$ 5,048	$ 5,495	$ (1,430)	$ 510	$ 473		$ 24	$ 19	$ 1	$ 4	[1]	$ 2,039	$ 2,328	$ (613)	$ 101	$ 223
[1]	Refer to Note 28 Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.
[2]	Refer to Note 3 Significant Accounting Policies.

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income	$ 650	$ 806	$ 574
Adjusted for the following items:
Earnings from investments in associates and joint ventures, net of distributions received	30	72	(52)
Depreciation and amortization expense	1,214	801	671
Mark-to-market on hedging items, provisions and other	153	99	90
Gain on sale of associate	0	(338)	0
Deferred income tax expense	28	46	67
Changes in non-cash working capital, net	68	(124)	131
Cash from operating activities	2,143	1,362	1,481
Investing Activities
Acquisition of subsidiaries, net of cash acquired	(10,271)	(5,825)	(4,223)
Disposal of subsidiaries, net of cash disposed	272	0	0
Investments in associates and joint ventures	(539)	(61)	(620)
Disposal of investments in associates and joint ventures	135	1,289	0
Purchase of long lived assets	(1,182)	(839)	(714)
Disposal of long lived assets	38	23	47
Purchase of financial assets	(176)	(202)	(318)
Sale of financial assets and other	278	104	258
Net settlement of foreign exchange hedging items	73	(53)	(151)
Cash used by investing activities	(11,372)	(5,564)	(5,721)
Financing Activities
Distributions to general partner	(158)	(140)	(114)
Distributions to other unitholders	(869)	(779)	(680)
Subsidiary distributions to non-controlling interest	(1,216)	(676)	(831)
Capital provided by non-controlling interest	6,902	2,610	2,847
Capital provided to non-controlling interest	0	(877)	0
Proceeds from corporate borrowings	376	377	537
Repayment of corporate borrowings	(288)	(94)	(306)
Proceeds from partial disposition of subsidiaries to non-controlling interest, net of taxes	165	0	0
Proceeds from corporate credit facility	4,651	1,303	2,403
Repayment of corporate credit facility	(4,341)	(1,582)	(1,614)
Proceeds from non-recourse borrowings	8,625	5,601	668
Repayment of non-recourse borrowings	(5,052)	(1,650)	(308)
Lease liability repaid	(106)	0	0
Preferred units and preferred shares issued, net of repurchases	72	341	220
Partnership units issued, net of costs and repurchases	781	(16)	992
Cash from financing activities	9,542	4,418	3,814
Cash and cash equivalents
Change during the year	313	216	(426)
Impact of foreign exchange on cash	(13)	(50)	14
Cash reclassified as held for sale	(13)	0	0
Balance, beginning of year	540	374	786
Balance, end of year	$ 827	$ 540	$ 374

ORGANIZATION AND DESCRIPTION OF

ORGANIZATION AND DESCRIPTION OF THE BUSINESS	12 Months Ended
	Dec. 31, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]
ORGANIZATION AND DESCRIPTION OF THE BUSINESS	ORGANIZATION AND DESCRIPTION OF THE BUSINESS Brookfield Infrastructure Partners L.P. (our “partnership” and, together with its subsidiaries and operating entities, “Brookfield Infrastructure”) owns and operates utilities, transport, energy and data infrastructure businesses in North and South America, Europe and the Asia Pacific region. Our partnership was formed as a limited partnership established under the laws of Bermuda, pursuant to a limited partnership agreement dated May 17, 2007, as amended and restated. Our partnership is a subsidiary of Brookfield Asset Management Inc. (“Brookfield”). Our partnership’s units are listed on the New York Stock Exchange and the Toronto Stock Exchange under the symbols “BIP” and “BIP.UN”, respectively. Our cumulative Class A preferred limited partnership units, Series 1, Series 3, Series 5, Series 7, Series 9 and Series 11 are listed on the Toronto Stock Exchange under the symbols “BIP.PR.A”, “BIP.PR.B”, “BIP.PR.C”, “BIP.PR.D”, “BIP.PR.E” and “BIP.PR.F”, respectively. Our partnership’s registered office is 73 Front Street, 5 th Floor, Hamilton HM 12, Bermuda . In these notes to the consolidated financial statements, references to “units” are to the limited partnership units in our partnership other than the preferred units, references to our “preferred units” are to preferred limited partnership units in our partnership and references to our “unitholders” and “preferred unitholders” are to the holders of our units and preferred units, respectively. References to “Class A Preferred Units”, “Series 1 Preferred Units”, “Series 3 Preferred Units”, “Series 5 Preferred Units”, “Series 7 Preferred Units”, “Series 9 Preferred Units” and “Series 11 Preferred Units” are to cumulative Class A preferred limited partnership units, cumulative Class A preferred limited partnership units, Series 1, cumulative Class A preferred limited partnership units, Series 3, cumulative Class A preferred limited partnership units, Series 5, cumulative Class A preferred limited partnership units, Series 7, cumulative Class A preferred limited partnership units, Series 9, and cumulative Class A preferred limited partnership units, Series 11 in our partnership, respectively.

SUBSIDIARIES

SUBSIDIARIES	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
SUBSIDIARIES	SUBSIDIARIES The following provides information about our partnership’s wholly-owned subsidiaries as of December 31, 2019 and 2018 : Ownership interest (%) Country of incorporation Defined Name Name of entity 2019 2018 Transport Australian rail operation Arc Infrastructure Holdings No. 1 Pty Ltd Australia 100 100 Energy Australian energy distribution operation Tas Gas Networks Pty Ltd Australia — 100 The following table presents details of non-wholly owned subsidiaries of our partnership: Effective Ownership Interest (%) Voting interest (%) Country of incorporation Defined Name Name of entity 2019 2018 2019 2018 Utilities U.K. regulated distribution operation BUUK Infrastructure (Jersey) Limited U.K. 80 80 80 80 Australian regulated terminal operation DBCT Management Pty Ltd (1) Australia 71 71 100 100 Colombian regulated distribution operation Empresa de Energia de Boyaca S.A. (1),(3) Colombia 17 17 100 100 Brazilian regulated gas transmission operation Nova Transportadora do Sudeste (1) Brazil 28 28 90 90 Colombian natural gas distribution operation Gas Natural, S.A. ESP (1),(2) Colombia 16 16 55 55 Brazilian electricity transmission operation Odoya Transmissora de Energia S.A. & Esperanza Transmissora de Energia S.A. (1),(2) Brazil 31 — 100 — Transport North American rail operation Genesee & Wyoming Inc. (1),(2) U.S. 9 — 72 — U.K. ports operation Brookfield Port Acquisitions (UK) Limited (1) U.K. 59 59 100 100 Australian port operation Linx Cargo Care Group Pty Ltd (1) Australia 27 27 67 67 Chilean toll roads Sociedad Concesionaria Vespucio Norte Express S.A. (1) Chile 34 51 60 89 Indian toll roads BIF India Holdings Pte Ltd (1) Singapore 40 40 93 93 Peruvian toll roads Rutas de Lima S.A.C (1) Peru 17 17 57 57 Indian toll roads Simhapuri Expressway Limited (1),(2) India 29 29 93 93 Indian toll roads Rayalseema Expressway Private Limited (1),(2) India 26 26 84 84 Energy North American gas storage operation Warwick Gas Storage L.P. (1) Canada 25 25 100 100 Canadian district energy operation Enwave Energy Corporation (1) Canada 25 25 100 100 U.S. district energy operation Enwave USA (1) U.S. 40 40 100 100 North American gas storage operation Lodi Gas Storage (1) U.S. 40 40 100 100 North American gas storage operation Rockpoint Gas Storage Partners (1) U.S. 40 40 100 100 Western Canadian natural gas gathering and processing operation NorthRiver Midstream Inc. (1),(2) Canada 29 29 100 100 North American residential energy infrastructure operation Enercare Inc. (1),(2) Canada 30 30 100 100 Indian natural gas operations Pipeline Infrastructure (1),(2) India 24 — 83 — Data Infrastructure U.S. data center operation Dawn Acquisitions LLC (1),(2) U.S. 29 29 100 100 Australian data center operation Ruby Pooling Hold Trust (1),(2) Australia 29 — 100 — U.K. telecom towers operation WIG Holdings I Limited (1),(2) U.K 25 — 100 — Corporate Holding LP Brookfield Infrastructure L.P. Bermuda 70 70 100 100 (1) For the above noted subsidiaries, our partnership has entered into voting arrangements to provide our partnership with the ability to direct the relevant activities of the investee. Our partnership controls these investees given that our partnership is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Our partnership exercises judgment to determine the level of variability that will achieve control over an investee, particularly in circumstances where our partnership’s voting interest differs from its ownership interest in an investee. The following were considered to determine whether our partnership controls these investees: the degree of power (if any) held by other investors, the degree of exposure to variability of each investor, the determination of whether any general partner removal rights are substantive and the purpose and design of the investee. (2) See Note 7 Acquisition of Businesses for further details. (3) See Note 6 Assets and Liabilities Classified as Held for Sale

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]
SIGNIFICANT ACCOUNTING POLICIES	SIGNIFICANT ACCOUNTING POLICIES (a) Statement of Compliance T hese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”). The consolidated financial statements were authorized for issue by the Board of Directors on February 28, 2020 . (b) Basis of Preparation The consolidated financial statements are prepared on a going concern basis. (i) Subsidiaries These consolidated financial statements include the accounts of our partnership and subsidiaries over which our partnership has control. Subsidiaries are consolidated from the date of acquisition, being the date on which our partnership obtains control, and continue to be consolidated until the date when control is lost. Our partnership (investor) controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Together, our partnership and its subsidiaries are referred to as “Brookfield Infrastructure” in these financial statements. Non-controlling interests may be initially measured either at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition by acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in partnership capital in addition to changes in ownership interests. Total comprehensive income is attributed to non-controlling interests, even if this results in the non-controlling interests having a deficit balance. Holding LP has issued Redeemable Partnership Units held by Brookfield, which may, at the request of the holder, require the Holding LP to redeem the Redeemable Partnership Units for cash consideration equal to the market price of our partnership’s units. This right is subject to our partnership’s right of first refusal which entitles it, at its sole discretion, to elect to acquire any Redeemable Partnership Unit so presented to Holding LP in exchange for one of our partnership’s units subject to certain customary adjustments. All intercompany balances, transactions, revenues and expenses are eliminated in full. (ii) Associates and Joint Ventures Associates and joint ventures are entities over which our partnership has significant influence or joint control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but does not constitute control. Our partnership accounts for investments over which it has significant influence using the equity method, and are recorded as Investments in associates and joint ventures on the Consolidated Statements of Financial Position. Interests in investments accounted for using the equity method are initially recorded at cost. If the cost of the associate is lower than the proportionate share of the investment’s underlying fair value, our partnership records a gain on the difference between the cost and the underlying fair values of the identifiable net assets of the associate. If the cost of the associate is greater than our partnership’s proportionate share of the underlying fair value, goodwill and other adjustments arising from the purchase price allocation relating to the associate is included in the carrying amount of the investment. Subsequent to initial recognition, the carrying value of our partnership’s interest in an investee is adjusted for our partnership’s share of comprehensive income or loss and distributions from the investee. Profits or losses resulting from transactions with an associate are recognized in the consolidated financial statements based on the interests of unrelated investors in the associate. (c) Foreign Currency Translation The U.S. dollar is the functional and presentation currency of Brookfield Infrastructure. Each of Brookfield Infrastructure’s subsidiaries, associates and jointly controlled entities determines its own functional currency and items included in the financial statements of each subsidiary and associate are measured using that functional currency. Assets and liabilities of foreign operations having a functional currency other than the U.S. dollar are translated at the rate of exchange prevailing at the reporting date and revenues and expenses at average rates during the period. Gains or losses on translation are included as a component of other comprehensive income. On disposal of a foreign operation resulting in the loss of control, the component of other comprehensive income due to accumulated foreign currency translation relating to that foreign operation is reclassified to net income. Gains or losses on foreign currency denominated balances and transactions that are designated as hedges of net investments in these operations are reported in the same manner. On partial disposal of a foreign operation in which control is retained, the proportionate share of the component of other comprehensive income or loss relating to that foreign operation is reclassified to non-controlling interests in that foreign operation. Foreign currency denominated monetary assets and liabilities are translated using the rate of exchange prevailing at the reporting date and non-monetary assets and liabilities measured at fair value are translated at the rate of exchange prevailing at the date when the fair value was determined. Revenues and expenses are measured at average rates during the period. Gains or losses on translation of these items are included in net income. Gains and losses on transactions which hedge these items are also included in net income or loss. Foreign currency denominated non-monetary assets and liabilities, measured at historic cost, are translated at the rate of exchange at the transaction date. (d) Business Combinations Business acquisitions in which control is acquired are accounted for using the acquisition method, other than those between and among entities under common control. The consideration of each acquisition is measured at the aggregate of the fair values at the acquisition date of assets transferred by the acquirer, liabilities incurred or assumed, and equity instruments issued by Brookfield Infrastructure in exchange for control of the acquiree. Acquisition related costs are recognized in the Consolidated Statement of Operating Results as incurred and included in other expenses. Where applicable, the consideration for the acquisition includes any asset or liability resulting from a contingent consideration arrangement, measured at its acquisition-date fair value. Subsequent changes in fair values are adjusted against the cost of the acquisition where they qualify as measurement period adjustments. All other subsequent changes in the fair value of contingent consideration classified as liabilities will be recognized in the Consolidated Statements of Operating Results, whereas changes in the fair values of contingent consideration classified within partnership capital are not subsequently re-measured. Where a business combination is achieved in stages, Brookfield Infrastructure’s previously held interests in the acquired entity are remeasured to fair value at the acquisition date, that is, the date Brookfield Infrastructure attains control and the resulting gain or loss, if any, is recognized in the Consolidated Statements of Operating Results. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognized in other comprehensive income are reclassified to the Consolidated Statements of Operating Results, where such treatment would be appropriate if that interest were disposed of. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, Brookfield Infrastructure reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amounts recognized as of that date. The measurement period is the period from the date of acquisition to the date Brookfield Infrastructure obtains complete information about facts and circumstances that existed as of the acquisition date. The measurement period is subject to a maximum of one year subsequent to the acquisition date. If, after reassessment, Brookfield Infrastructure’s interest in the fair value of the acquiree’s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held equity interest in the acquiree if any, the excess is recognized immediately in profit or loss as a bargain purchase gain. Contingent liabilities acquired in a business combination are initially measured at fair value at the date of acquisition. At the end of subsequent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognized in accordance with IAS 37 , Provisions, Contingent Liabilities and Contingent Assets (“IAS 37”) and the amount initially recognized less cumulative amount of income recognized in accordance with IFRS 15, Revenue from Contracts with Customers . (e) Cash and Cash Equivalents Cash and cash equivalents include cash on hand and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. (f) Accounts Receivable Trade receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for expected credit losses. (g) Property, Plant and Equipment Brookfield Infrastructure uses the revaluation method of accounting for all classes of property, plant and equipment. Property, plant and equipment is initially measured at cost and subsequently carried at its revalued amount, being the fair value at the date of the revaluation less any subsequent accumulated depreciation and any accumulated impairment losses. Revaluations are made on at least an annual basis, and on a sufficient basis to ensure that the carrying amount does not differ significantly from fair value. Where the carrying amount of an asset is increased as a result of a revaluation, the increase is recognized in other comprehensive income or loss and accumulated in equity within the revaluation surplus reserve, unless the increase reverses a previously recognized impairment recorded through net income, in which case that portion of the increase is recognized in net income. Where the carrying amount of an asset is decreased, the decrease is recognized in other comprehensive income to the extent of any balance existing in revaluation surplus in respect of the asset, with the remainder of the decrease recognized in net income. Revaluation gains are included in other comprehensive income, but are not subsequently recycled into profit or loss. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. The gain or loss arising on disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the Consolidated Statements of Operating Results. However, any balance accumulated in revaluation surplus is subsequently recorded in retained earnings when an asset is derecognized and not transferred to profit or loss. Depreciation of an asset commences when it is available for use. Property, plant and equipment are depreciated on a straight-line or declining-balance basis over the estimated useful lives of each component of the assets as follows: Buildings Up to 75 years Transmission stations, towers and related fixtures Up to 40 years Leasehold improvements Up to 50 years Plant and equipment Up to 40 years Network systems Up to 65 years Track Up to 40 years District energy systems Up to 50 years Gas storage assets Up to 50 years Depreciation on property, plant and equipment is calculated on a straight-line or declining-balance basis so as to depreciate the net cost of each asset over its expected useful life to its estimated residual value. Leasehold improvements are depreciated over the period of the lease or estimated useful life, whichever is the shorter, using the straight-line method. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each annual reporting period, with the effect of any changes recognized on a prospective basis. (h) Investment Property Brookfield Infrastructure uses the fair value method to account for assets classified as investment property. An asset is determined to be an investment property when it is principally held to earn rental income or for capital appreciation, or both. Investment property is initially measured at cost including transaction costs. Subsequent to initial recognition, investment properties are carried at fair value. Gains or losses arising from changes in fair value are included in profit or loss. Fair values are primarily determined by valuation of the lease term and freehold reversion. An income capitalization approach is used by applying a yield to the rental income of the capitalization rate that is reflective of the characteristics, location and market of each property. Fair value is estimated by management of our partnership with due consideration given to observable market inputs, where available. (i) Asset Impairment At each reporting date Brookfield Infrastructure assesses whether for assets, other than those measured at fair value with changes in values recorded in profit or loss, there is any indication that such assets are impaired. This assessment includes a review of internal and external factors which includes, but is not limited to, changes in the technological, political, economic or legal environment in which the entity operates in, structural changes in the industry, changes in the level of demand, physical damage and obsolescence due to technological changes. An impairment is recognized if the recoverable amount, determined as the higher of the estimated fair value less costs of disposal or the discounted future cash flows generated from use and eventual disposal from an asset or cash generating unit is less than its carrying value. The projections of future cash flows take into account the relevant operating plans and management’s best estimate of the most probable set of conditions anticipated to prevail. Where an impairment loss subsequently reverses, the carrying amount of the asset or cash generating unit is increased to the lesser of the revised estimate of recoverable amount and the carrying amount that would have been recorded had no impairment loss been recognized previously. (j) Intangible Assets Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Brookfield Infrastructure’s intangible assets are comprised primarily of conservancy rights, service concession arrangements, customer order backlogs and customer contracts and relationships. Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortization unless indefinite-lived and accumulated impairment losses, on the same basis as intangible assets acquired separately. Public service concessions that provide Brookfield Infrastructure the right to charge users for a service in which the service and fee is regulated by the grantor are accounted for as an intangible asset under IFRIC 12, Service Concession Arrangements . Concession arrangements were acquired as part of the acquisition of the Australian regulated terminal operation, Brazilian regulated gas transmission operation, Brazilian electricity transmission operation and Chilean, Indian and Peruvian toll roads and were initially recognized at their fair values. The intangible asset at the Australian regulated terminal operation relates to use of a specific coal port terminal for a contractual length of time and is amortized over the life of the contractual arrangement with 81 years remaining on a straight-line basis. The intangible assets at the Brazilian regulated gas transmission operation and Brazilian electricity transmission operation relate to concession contracts, and are amortized on a straight-line basis over the life of the contractual arrangement. The intangible assets at the Chilean, Indian and Peruvian toll roads relate to the right to operate a road and charge users a specified tariff for a contractual length of time and is amortized over the life of the contractual arrangement with an average of 14 , 17 , and 23 years remaining, respectively. Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss when the asset is derecognized. See Note 15 Intangible Assets for additional information. (k) Goodwill Goodwill represents the excess of the price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets and liabilities acquired. Goodwill is allocated to the cash generating unit or units to which it relates. Brookfield Infrastructure identifies cash generating units as identifiable groups of assets that are largely independent of the cash inflows from other assets or groups of assets. Goodwill is evaluated for impairment annually or more often if events or circumstances indicate there may be impairment. Impairment is determined for goodwill by assessing if the carrying value of a cash generating unit, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs of disposal or the value in use. Impairment losses recognized in respect of a cash generating unit are first allocated to the carrying value of goodwill and any excess is allocated to the carrying amount of assets in the cash generating unit. Any goodwill impairment is charged to profit or loss in the period in which the impairment is identified. Impairment losses on goodwill are not subsequently reversed. In the year of a business acquisition, the recoverability of the acquired goodwill is assessed by revisiting the assumptions of the related underwriting model. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal of the operation. (l) Revenue Recognition Our partnership previously adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018 retrospectively with no restatement of comparative periods. IFRS 15 specifies how and when revenue should be recognized as well as requiring more informative and relevant disclosures. This standard also requires additional disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. IFRS 15 superseded IAS 18, Revenue, IAS 11, Construction Contracts and a number of revenue-related interpretations. IFRS 15 applies to nearly all contracts with customers: the main exceptions are leases, financial instruments and insurance contracts. Our partnership recognizes revenue when it transfers control of a product or service to a customer. Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. Brookfield Infrastructure recognizes revenue when the specific criteria have also been met for each of Brookfield Infrastructure’s activities as described below. Cash received by Brookfield Infrastructure from customers is recorded as deferred revenue until revenue recognition criteria are met. Utilities Revenue from utilities infrastructure is derived from the transmission of energy and natural gas, the distribution of energy and from Brookfield Infrastructure’s Australian regulated terminal operation. Distribution and transmission revenue each contain a single performance obligation that is recognized over time. The connection revenue relating to Brookfield Infrastructure’s regulated distribution operation contains a distinct performance obligation that is recognized over the period that the connection is constructed, based on an input method of progress recognition on the basis that this methodology is most reflective of the underlying transfer of control. Terminal infrastructure revenue contains both a capacity charge and a handling charge associated with operating the terminal. The terminal infrastructure service contracts contain a performance obligation recognized over time pertaining to capacity for the period the services are provided and for handling services based on tons of coal shipped through the terminal when service is provided. The payment terms for all of our businesses in the utilities segment require payment upon completion, except for connections income whereby payment is typically collected up-front prior to the completion of any services. Transport Revenue from transport infrastructure consists primarily of freight, toll road operations and transportation services revenue. These services consist of a single performance obligation and revenue is recognized over time when services are rendered, based primarily on usage or volume during the period. The payment terms for all of our businesses in the transport segment require payment upon completion of the underlying transportation service. Energy Revenue from energy infrastructure consists primarily of natural gas midstream and storage services and distributed energy control infrastructure. Natural gas midstream services revenue consists of a single performance obligation and is recognized over time as services are rendered, based primarily on volume throughput or contracted capacity. Gas storage revenues contain both a capacity charge and a variable charge, however the associated services are highly interdependent and represent a single performance obligation that is satisfied over time as the services are provided. Performance obligations relating to distributed energy control contracts are satisfied over time as the services are rendered. The sale of district energy solutions to customers contains a distinct performance obligation and revenue is recognized when installation is completed. The payment terms for all of our businesses in the energy segment require payment upon completion of the underlying service within a given period. Data Infrastructure Revenues from data transmission and distribution operations are derived from contracts with media broadcasting and telecom customers to access infrastructure, and revenue from data storage operations are generated from providing data storage services to enterprise customers. These contracts consist of performance obligations that are satisfied over time in accordance with the underlying agreements. The payment terms require upfront and recurring payments to utilize space on towers to host the customers’ equipment at our data transmission and distribution operations, and to receive colocation services, mainly leased space and power, at our data storage operations. The differing payment terms do not constitute separate performance obligations as revenue is recognized over time for the period the services are provided. (m) Financial Instruments and Hedge Accounting (i) Financial Instrument Classification Our partnership previously adopted IFRS 9, Financial Instruments (“IFRS 9” ) as of January 1, 2018 retrospectively with no restatement of comparative periods. IFRS 9 establishes principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows. The standard includes changes regarding the classification of certain financial instruments as discussed below. These changes have not had a material impact on our partnership’s consolidated financial statements. The standard also includes a new general hedge accounting standard which aligns hedge accounting more closely with an entity’s risk management activities. It does not fully change the types of hedging relationships or the requirement to measure and recognize ineffectiveness, however, it allows more hedging strategies that are used for risk management purposes to qualify for hedge accounting and introduces more judgment to assess the effectiveness of a hedging relationship. Our partnership classifies cash and cash equivalents and accounts receivable and other as amortized cost. Additionally, our partnership maintains a portfolio of marketable securities comprised of liquid equity and debt securities. The marketable securities are classified either as fair value through other comprehensive income (“FVTOCI”) or fair value through profit or loss (“FVTPL”). Derivative assets are classified as FVTPL, except for derivatives in certain hedging relationships. Other financial assets are classified as either amortized cost or FVTOCI. Financial assets classified as FVTPL or FVTOCI are subsequently measured at fair value at each reporting date. For financial assets classified as FVTPL, the change in fair value is recorded through profit or loss. For financial assets classified as FVTOCI, the change in fair value is recorded in other comprehensive income. The cumulative gains or losses related to FVTOCI equity instruments are not reclassified to profit or loss on disposal, whereas the cumulative gains or losses on all other FVTOCI assets are reclassified to profit or loss on disposal. For financial instruments at amortized cost or debt instruments at FVTOCI, the partnership assesses if there have been significant increases in credit risk since initial recognition to determine whether lifetime or 12-month expected credit losses should be recognized. Any related loss allowances are recorded through profit or loss. Borrowings, accounts payable and other, and preferred shares are classified as amortized cost, except for derivatives embedded in related financial instruments. Embedded derivatives and any other derivative liabilities are classified as FVTPL and are subsequently measured at fair value, except for derivatives in certain hedging relationships. Other financial liabilities are classified as either FVTPL or amortized cost. Financial instruments classified as amortized cost upon adoption of IFRS 9 were previously classified as loans and receivables. Financial assets classified as FVTOCI and certain marketable securities classified as FVTPL were previously classified as available-for-sale securities. The changes in classification had no impact on the carrying values and there were no changes to the classification of the remainder of financial assets classified as FVTPL. (ii) Hedge Accounting Brookfield Infrastructure selectively utilizes derivative financial instruments primarily to manage financial risks, including interest rate and foreign exchange risks. Derivative financial instruments are recorded at fair value. Hedge accounting is applied when the derivative is designated as a hedge of a specific exposure and that the hedging relationship meets all of the hedge effectiveness requirements. Hedge accounting is discontinued prospectively when the derivative no longer qualifies as a hedge or the hedging relationship is terminated. Once discontinued, the cumulative change in fair value of a derivative that was previously recorded in other comprehensive income by the application of hedge accounting is recognized in profit or loss over the remaining term of the original hedging relationship as amounts related to the hedged item are recognized in profit or loss. The assets or liabilities relating to unrealized mark-to-market gains and losses on derivative financial instruments are recorded in financial assets and financial liabilities, respectively. Realized and unrealized gains and losses on foreign exchange contracts, designated as hedges of currency risks relating to a net investment in a subsidiary with a functional currency other than the U.S. dollar are included in equity and are included in net income in the period in which the subsidiary is disposed of or to the extent partially disposed and control is not retained. Derivative financial instruments that are designated as hedges to offset corresponding changes in the fair value of assets and liabilities and cash flows are measured at estimated fair value with changes in fair value recorded in profit or loss or as a component of equity as applicable. Unrealized gains and losses on interest rate contracts designated as hedges of future variable interest payments are included in equity as a cash flow hedge when the interest rate risk relates to an anticipated variable interest payment. The periodic exchanges of payments on interest rate swap contracts designated as hedges of debt are recorded on an accrual basis as an adjustment to interest expense. (n) Income Taxes Income tax expense represents the sum of the tax accrued in the period and deferred income tax. (i) Current income tax Current income tax assets and liabilities are measured at the amount expected to be paid to tax authorities, net of recoveries based on the tax rates and laws enacted or substantively enacted at the reporting date. Current income tax relating to items recognized directly in partnership capital are also recognized directly in partnership capital and other comprehensive income. (ii) Deferred income tax Deferred income tax liabilities are provided for using the liability method on temporary differences between the tax bases used in the computation of taxable income and carrying amounts of assets and liabilities in the consolidated financial statements. Deferred income tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that deductions, tax credits and tax losses can be utilized. Such deferred income tax assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the taxable income nor the accounting income, other than in a business combination. The carrying amount of deferred income tax assets are reviewed at each reporting date and reduced to the extent it is no longer probable that the income tax asset will be recovered. Deferred income tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates, and interests in joint ventures, except where Brookfield Infrastructure is able to control the reversal of the temporary difference and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable income against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred income tax liabilities and assets reflect the tax consequences that would follow from the manner in which Brookfield Infrastructure expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets agains

SEGMENT INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2019
Operating Segments [Abstract]
SEGMENT INFORMATION	SEGMENT INFORMATION IFRS 8, Operating Segments, requires operating segments to be determined based on information that is regularly reviewed by the Executive Management and the Board of Directors for the purpose of allocating resources to the segment and to assess its performance. Key measures used by the Chief Operating Decision Maker (“CODM”) in assessing performance and in making resource allocation decisions are Funds from Operations (“FFO”) and adjusted earnings before interest, tax, depreciation and amortization (“Adjusted EBITDA”), which enable the determination of return on the equity deployed. FFO is calculated as net income excluding the impact of depreciation and amortization, deferred income taxes, breakage and transaction costs, and non-cash valuation gains or losses. Adjusted EBITDA is calculated as net income excluding the impact of depreciation and amortization, interest expense, current and deferred income taxes, breakage and transaction costs, and non-cash valuation gains or losses. FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 1,125 $ 1,390 $ 1,014 $ 336 $ — $ 3,865 $ (1,424 ) $ 4,156 $ 6,597 Costs attributed to revenues (366 ) (668 ) (500 ) (161 ) — (1,695 ) 649 (2,349 ) (3,395 ) General and administrative costs — — — — (279 ) (279 ) — — (279 ) Adjusted EBITDA 759 722 514 175 (279 ) 1,891 (775 ) 1,807 Other (expense) income (41 ) 1 24 3 91 78 11 (117 ) (28 ) Interest expense (141 ) (193 ) (126 ) (42 ) (83 ) (585 ) 173 (492 ) (904 ) FFO 577 530 412 136 (271 ) 1,384 (591 ) 1,198 Depreciation and amortization (179 ) (355 ) (231 ) (129 ) (1 ) (895 ) 399 (718 ) (1,214 ) Deferred taxes (68 ) 31 (34 ) 10 (16 ) (77 ) 52 (3 ) (28 ) Mark-to-market on hedging items and other 30 (160 ) 30 (30 ) (49 ) (179 ) (84 ) (60 ) (323 ) Gain on sale of associate. net of tax — — — — — — — — — Share of earnings from associates — — — — — — 224 — 224 Net income attributable to non-controlling interest — — — — — — — (417 ) (417 ) Net income (loss) attributable to partnership (3) $ 360 $ 46 $ 177 $ (13 ) $ (337 ) $ 233 $ — $ — $ 233 FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 1,055 $ 1,612 $ 668 $ 170 $ — $ 3,505 $ (1,524 ) $ 2,671 $ 4,652 Costs attributed to revenues (322 ) (930 ) (340 ) (77 ) — (1,669 ) 833 (1,372 ) (2,208 ) General and administrative costs — — — — (223 ) (223 ) — — (223 ) Adjusted EBITDA 733 682 328 93 (223 ) 1,613 (691 ) 1,299 Other (expense) income (30 ) 2 22 (4 ) 72 62 11 (107 ) (34 ) Interest expense (127 ) (166 ) (81 ) (12 ) (58 ) (444 ) 134 (245 ) (555 ) FFO 576 518 269 77 (209 ) 1,231 (546 ) 947 Depreciation and amortization (187 ) (345 ) (154 ) (72 ) — (758 ) 370 (413 ) (801 ) Deferred taxes (49 ) 47 (3 ) 7 10 12 (44 ) (14 ) (46 ) Mark-to-market on hedging items and other (82 ) (208 ) (73 ) (6 ) 85 (284 ) 233 (124 ) (175 ) Gain on sale of associate. net of tax — — — — 209 209 — — 209 Share of losses from associates — — — — — — (13 ) — (13 ) Net income attributable to non-controlling interest — — — — — — — (396 ) (396 ) Net income attributable to partnership (3) $ 258 $ 12 $ 39 $ 6 $ 95 $ 410 $ — $ — $ 410 FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 988 $ 1,589 $ 559 $ 165 $ — $ 3,301 $ (1,624 ) $ 1,858 $ 3,535 Costs attributed to revenues (250 ) (895 ) (278 ) (75 ) — (1,498 ) 861 (872 ) (1,509 ) General and administrative costs — — — — (239 ) (239 ) — — (239 ) Adjusted EBITDA 738 694 281 90 (239 ) 1,564 (763 ) 986 Other (expense) income (14 ) (4 ) 15 (2 ) 45 40 7 (108 ) (61 ) Interest expense (114 ) (158 ) (87 ) (12 ) (63 ) (434 ) 172 (166 ) (428 ) FFO 610 532 209 76 (257 ) 1,170 (584 ) 712 Depreciation and amortization (186 ) (312 ) (151 ) (77 ) — (726 ) 382 (327 ) (671 ) Deferred taxes (52 ) (1 ) 11 21 14 (7 ) (22 ) (38 ) (67 ) Mark-to-market on hedging items and other (59 ) (80 ) (37 ) (9 ) (127 ) (312 ) 106 102 (104 ) Share of earnings from associates — — — — — — 118 — 118 Net income attributable to non-controlling interest — — — — — — — (449 ) (449 ) Net income (loss) attributable to partnership (3) $ 313 $ 139 $ 32 $ 11 $ (370 ) $ 125 $ — $ — $ 125 (1) The above table provides each segment’s results in the format that management organizes its reporting segments to make operating decisions and assess performance. Each segment is presented on a proportionate basis, taking into account Brookfield Infrastructure’s ownership in operations accounted for using the consolidation and equity methods under IFRS. The above table reconciles Brookfield Infrastructure’s proportionate results to our partnership’s Consolidated Statements of Operating Results on a line by line basis by aggregating the components comprising the earnings from our partnership’s investments in associates and reflecting the portion of each line item attributable to non-controlling interests. (2) Revenues on a consolidated basis were $2,990 million ( 2018 : $2,563 million , 2017 : $1,785 million ) from our utilities segment, $1,309 million ( 2018 : $1,322 million , 2017 : $1,290 million ) from our transport segment, $1,982 million ( 2018 : $767 million , 2017 : $460 million ) from our energy segment and $316 million ( 2018 : $ nil , 2017 : $ nil ) from our data infrastructure segment. (3) Includes net income (loss) attributable to non-controlling interests—Redeemable Partnership Units held by Brookfield, non-controlling interests—Exchange LP Units, general partner and limited partners. Segment assets For the purpose of monitoring segment performance and allocating resources between segments, the CODM monitors the assets, including investments accounted for using the equity method, attributable to each segment. The following is an analysis of Brookfield Infrastructure’s assets by reportable operating segment: Total Attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest Working capital adjustment and other As per IFRS financials (1) AS AT Utilities Transport Energy Data Infrastructure Corporate Brookfield Infrastructure Total assets $ 5,825 $ 6,916 $ 5,589 $ 2,204 $ (1,284 ) $ 19,250 $ (2,884 ) $ 32,621 $ 7,321 $ 56,308 Total Attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest Working capital adjustment and other As per IFRS financials (1) AS AT Utilities Transport Energy Data Infrastructure Corporate Brookfield Infrastructure Total assets $ 4,864 $ 6,424 $ 4,722 $ 1,446 $ (929 ) $ 16,527 $ (2,350 ) $ 17,545 $ 4,858 $ 36,580 (1) The above table provides each segment’s assets in the format that management organizes its reporting segments to make operating decisions and assess performance. Each segment is presented on a proportionate basis, taking into account Brookfield Infrastructure’s ownership in operations using consolidation and the equity method whereby our partnership either controls or exercises significant influence over the investment respectively. The above table reconciles Brookfield Infrastructure’s proportionate assets to total assets presented on our partnership’s Consolidated Statements of Financial Position by removing net liabilities contained within investments in associates and joint ventures and reflecting the assets attributable to non-controlling interests, and adjusting for working capital assets which are netted against working capital liabilities. Geographic Information Revenues from external customers Substantially all of our partnership’s revenues are recognized over time as services are rendered. The following table disaggregates revenues by geographical region. US$ MILLIONS 2019 2018 2017 Brazil $ 1,142 $ 1,112 $ 938 Colombia 1,054 693 161 Australia 1,031 1,104 1,093 Canada 976 379 193 United States 921 293 183 United Kingdom 688 653 565 India 399 60 57 Chile 163 168 153 Peru 107 92 103 Other 116 98 89 $ 6,597 $ 4,652 $ 3,535 Brookfield Infrastructure’s customer base is comprised predominantly of investment grade companies. Our revenues are well diversified by region and counterparty with only one customer that makes up greater than 10% of our partnership’s consolidated revenues. For the year ended December 31, 2019 , revenue generated from this customer within the utilities segment was $1,142 million ( 2018 : $1,112 million ). Non-current assets US$ MILLIONS 2019 2018 United States $ 13,671 $ 4,569 Canada 9,243 6,867 United Kingdom 7,196 4,708 Brazil 7,103 6,829 Australia 5,488 5,304 India 3,150 982 Peru 1,337 1,308 Colombia 1,166 1,857 Chile 821 940 Europe 764 863 Other 528 77 $ 50,467 $ 34,304

DISPOSITION OF BUSINESSES

DISPOSITION OF BUSINESSES	12 Months Ended
	Dec. 31, 2019
Disclosure of interests in other entities [Abstract]
DISPOSITION OF BUSINESSES	DISPOSITION OF BUSINESSES a) Disposition of Australian District Energy Operation In November 2019, Brookfield Infrastructure completed the sale of its wholly-owned district energy business in Australia. The Australian district energy business was previously included in the energy operating segment and was sold to a third party for net proceeds of $277 million . After recognizing our share of earnings and foreign currency translation until the date of sale, the partnership’s carrying value of the operation was $215 million . On disposition of the business, the partnership recognized a gain of $62 million in the Consolidated Statement of Operating Results, net of transaction costs of $5 million . As a result of the disposition, accumulated revaluation surplus of $12 million (net of tax) was reclassified from accumulated other comprehensive income directly to retained earnings and recorded within Other items on the Consolidated Statements of Partnership Capital. Net losses of $35 million relating to foreign currency translation and net investment hedges were reclassified from accumulated other comprehensive income to other (expense) income on the Consolidated Statement of Operating Results. b) Partial Disposition of our Interest in Chilean Toll Road Business On February 7, 2019, Brookfield Infrastructure completed the sale of a 17% interest in its Chilean toll road business for total after-tax proceeds of $365 million . Proceeds included a $200 million distribution from a local financing completed at the business prior to the sale of our interest. Our partnership received $165 million . Brookfield Infrastructure retained control over the business subsequent to the sale. As a result of the disposition, a gain of $354 million (net of taxes) was recognized directly in equity. Net losses of $38 million relating to foreign currency translation and net investment hedges were reclassified from accumulated other comprehensive income directly to retained earnings (deficit) on the Consolidated Statements of Partnership Capital. c) Disposition of Chilean Electricity Transmission Operation On March 15, 2018, Brookfield Infrastructure sold its 27.8% interest in a Chilean electricity transmission operation, ETC Transmission Holdings, S.L. (ETC Holdings), the parent company of Transelec S.A. The Chilean electricity transmission operation was previously included in the utilities operating segment and was sold to a third party for total proceeds of $1.3 billion . After recognizing our share of earnings and foreign currency translation until March 15, 2018, the partnership’s carrying value of ETC Holdings was $951 million . On disposition of the business, the partnership recognized a gain of $338 million in the Consolidated Statement of Operating Results, net of transaction costs of $11 million , along with the associated income tax expense of $129 million . As a result of the disposition, accumulated revaluation surplus of $641 million (net of tax) was reclassified from accumulated other comprehensive income directly to retained earnings and recorded within other (expense) income on the Consolidated Statements of Partnership Capital. Accumulated other comprehensive losses of $35 million were reclassified to share of earnings (losses) from associates and joint ventures on the Consolidated Statement of Operating Results.

ASSETS AND LIABILITIES CLASSIFI

ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE	12 Months Ended
	Dec. 31, 2019
Assets And Liabilities Classified As Held For Sale [Abstract]
ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE	ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE During the year ended December 31, 2019 , Brookfield Infrastructure agreed to sell its interest in a Texas electricity transmission business and a Colombian regulated distribution business. As a result, the assets and liabilities of these businesses have been classified as held for sale as at December 31, 2019 . The major classes of assets and liabilities of the businesses classified as held for sale are as follows: US$ MILLIONS December 31, 2019 Assets Cash and cash equivalents $ 13 Accounts receivable and other current assets 56 Current assets 69 Property, plant and equipment 680 Investments in associates and joint ventures 38 Intangible assets and other non-current assets 10 Total assets classified as held for sale 797 Liabilities Accounts payable and other liabilities 260 Non-recourse borrowings 167 Total liabilities associated with assets held for sale 427 Net assets classified as held for sale (1) $ 370 (1) On December 30, 2019 , Brookfield Infrastructure, acquired an effective 9% interest in Genesee & Wyoming Inc, a North American rail infrastructure business. For further details, see Note 7 Acquisition of Businesses. Concurrent with the acquisition, Brookfield Infrastructure entered into a share purchase agreement to sell the Australian portion of its operation. As at December 31, 2019, net assets of $691 million relating to the Australian portion of its operation are classified as held for sale. Account balances have been excluded from the table above. On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . On February 15, 2020, Brookfield Infrastructure completed the sale of the Australian portion of its North American rail infrastructure business for no gain or loss.

ACQUISITION OF BUSINESSES

ACQUISITION OF BUSINESSES	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about business combination [abstract]
ACQUISITION OF BUSINESSES	ACQUISITION OF BUSINESSES a) Acquisition of a Western Canadian natural gas midstream business (federally regulated) On December 31, 2019 , Brookfield Infrastructure, alongside institutional partners (the “NorthRiver consortium”), acquired an effective 29% interest in the federally regulated portion of Enbridge Inc.’s Canadian natural gas midstream business for total consideration of $377 million (NorthRiver consortium total of $1.3 billion ). Under Brookfield’s ownership, the business will be operated alongside the provincial assets acquired in 2018 and rebranded NorthRiver Midstream Inc. (“NorthRiver”). The acquisition was funded through equity of $246 million (NorthRiver consortium total of $861 million ) and the remainder with asset level debt raised on closing. Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective December 31, 2019 . Acquisition costs of $8 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2019. Consideration transferred US$ MILLIONS Cash $ 377 Total Consideration $ 377 Fair value of assets and liabilities acquired as of December 31, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 5 Property, plant and equipment 1,198 Intangible assets 74 Goodwill 218 Deferred income tax assets 41 Accounts payable and other liabilities (218 ) Net assets acquired before non-controlling interest 1,318 Non-controlling interest (2) (941 ) Net assets acquired $ 377 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily related to the fair value of property, plant and equipment, intangible assets and the resulting impact to goodwill as at the date of acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition is largely reflective of the potential to obtain long-term contracts for the business’ unutilized capacity and production growth in certain locations. The goodwill recognized is deductible for income tax purposes. For the year ended December 31, 2019 , NorthRiver (federally regulated) contributed revenues of $nil and net income of $nil . b) Acquisition of a North American rail business On December 30, 2019 , Brookfield Infrastructure, alongside institutional partners (the “G&W consortium”), acquired an effective 9% interest in Genesee & Wyoming Inc. (“G&W”), a North American rail infrastructure business, for total consideration of approximately $602 million (G&W consortium total of $6.5 billion ). The acquisition was funded through equity of $502 million (G&W consortium total of $5.4 billion ) and the remainder with asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with affiliates of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective December 30, 2019 . Acquisition costs of $38 million were recorded within Other (expense) income in the Consolidated Statements of Operating Results in 2019. Consideration transferred US$ MILLIONS Cash $ 602 Total Consideration $ 602 Fair value of assets and liabilities acquired as of December 30, 2019 (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 67 Accounts receivable and other 509 Assets classified as held for sale (2) 1,584 Property, plant and equipment 5,283 Intangible assets (3) 1,992 Investment in associate 48 Goodwill 2,042 Accounts payable and other liabilities (612 ) Non-recourse borrowings (1,567 ) Liabilities directly associated with assets classified as held for sale (2) (893 ) Other liabilities (566 ) Deferred income tax liabilities (1,111 ) Net assets acquired before non-controlling interest 6,776 Non-controlling interest (4) (6,174 ) Net assets acquired $ 602 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets, deferred income taxes and other tax matters, provisions and the resulting impact to goodwill as at the date of the acquisition. (2) Brookfield Infrastructure agreed to sell the Australian operations of G&W. As a result, the assets and liabilities of these businesses have been classified as held for sale as at December 31, 2019 . The sale was completed subsequent to year-end. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (3) Refer to Note 15 Intangible Assets for details. (4) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition reflects potential growth prospects and a strong market position as a key provider of rail infrastructure in North America. None of the goodwill recognized is deductible for income tax purposes. For the year ended December 31, 2019 , G&W contributed revenues of $ nil and a net income of $ nil . c) Acquisition of a U.K. telecommunication business On December 19, 2019 , Brookfield Infrastructure, alongside institutional partners (the “consortium”), acquired an effective 25% interest in Wireless Infrastructure Group Limited (“WIG”), a U.K. telecommunication business, for total consideration by Brookfield Infrastructure of approximately $141 million (consortium total of $564 million ). Brookfield Infrastructure’s consideration consists of $73 million in cash (consortium total of $293 million ) and deferred consideration of $68 million (consortium total of $270 million ) payable over two years from the close of the transaction. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective December 19, 2019 . Acquisition costs of $6 million were r ecorded as Other (expense) income within the Consolidated Statements of Operating Results in 2019. Consideration transferred US$ MILLIONS Cash $ 73 Deferred consideration 68 Total Consideration $ 141 Fair value of assets and liabilities acquired as of December 19, 2019 (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 9 Accounts receivable and other 18 Property, plant and equipment 95 Intangible assets (2) 465 Goodwill 301 Accounts payable and other liabilities (53 ) Non-recourse borrowings (195 ) Deferred income tax liability (76 ) Net assets acquired before non-controlling interest 564 Non-controlling interest (3) (423 ) Net assets acquired $ 141 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets, non-recourse borrowings, deferred income taxes and other tax matters, and the resulting impact to goodwill as at the date of the acquisition. (2) Refer to Note 15 Intangible Assets for details. (3) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Upon consolidation of WIG, an additional deferred tax liability of $25 million was recorded. The deferred income tax liability arose as the tax bases of the net assets acquired were lower than their fair values. The inclusion of this liability in the net book value of the acquired business gave rise to goodwill of $25 million , which is recoverable so long as the tax circumstances that gave rise to the goodwill do not change. To date, no such changes have occurred. The remaining goodwill recognized on acquisition is largely reflective of potential customer growth, arising from the business’ position as one of the key telecommunication infrastructure providers in the U.K., and the increasing reliance on core telecom networks. For the year ended December 31, 2019 , WIG contributed revenues of $nil and a net income of $nil . d) Acquisition of a natural gas pipeline in India On March 22, 2019 , Brookfield Infrastructure, along with institutional partners (the “EWPL consortium”), acquired an effective 24% interest in a cross country gas pipeline business in India, East-West Pipeline (“EWPL”), for total consideration of $443 million (EWPL consortium total of $1,879 million ). The partnership’s share of the acquisition was funded through equity of $226 million (EWPL consortium total of $959 million ) and $217 million (EWPL consortium total of $920 million ) of asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective March 22, 2019 . Acquisition costs of $3 million were recorded within Other (expense) income in the Consolidated Statements of Operating Results in 2019. Consideration transferred US$ MILLIONS Cash $ 443 Total Consideration $ 443 Fair value of assets and liabilities acquired as of March 22, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 94 Property, plant and equipment 2,134 Intangible assets 295 Accounts payable and other liabilities (66 ) Net assets acquired before non-controlling interest 2,457 Non-controlling interest (2) (2,014 ) Net assets acquired $ 443 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets and the resulting impact to goodwill as at the date of the acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. For the year ended December 31, 2019 , EWPL contributed revenues of $266 million and net losses of $51 million . e) Acquisition of DCI Data Centers On January 4, 2019 , Brookfield Infrastructure, alongside institutional partners (the “DCI consortium”), acquired an effective 29% interest in DCI Data Centers (“DCI”), an Australian data storage business, for total consideration of $78 million (DCI consortium total of $272 million ). The partnership’s share of the acquisition was funded through equity of $48 million (DCI consortium total of $166 million ) and the remainder with asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective January 4, 2019 . Acquisition costs of $11 million were recorded within Other (expense) income in the Consolidated Statements of Operating Results in 2019. Consideration transferred US$ MILLIONS Cash $ 78 Total Consideration $ 78 Fair value of assets and liabilities acquired as of January 4, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 2 Investment properties 211 Goodwill 68 Accounts payable and other liabilities (9 ) Net assets acquired before non-controlling interest 272 Non-controlling interest (2) (194 ) Net assets acquired $ 78 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information in order to assess the fair value of investment properties, goodwill and deferred tax liabilities as at the date of acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition is largely reflective of potential customer growth, arising from the business’ position as one of the key data storage providers in Australia, and the increasing rate of worldwide data consumption. None of the goodwill recognized is deductible for income tax purposes. For the year ended December 31, 2019 , DCI contributed revenues of $20 million and net income of $8 million . f) Individually insignificant business combinations The following table summarizes the purchase price allocation in aggregate of individually insignificant business combinations that have been completed in 2019. US$ MILLIONS Cash $ 24 Pre-existing interest in business (1) 30 Total Consideration $ 54 (1) Prior to the acquisition, Brookfield held an interest in two of the acquirees which were accounted for using the equity method. Fair value of assets and liabilities acquired during the year to date (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 16 Accounts receivable and other 6 Intangible assets 422 Goodwill 15 Accounts payable and other liabilities (21 ) Non-recourse borrowings (210 ) Deferred income tax liabilities (55 ) Net assets acquired before non-controlling interest 173 Non-controlling interest (2) (119 ) Net assets acquired $ 54 (1) The fair values of certain acquired assets and liabilities have been determined on a provisional basis given the proximity of the acquisition to the reporting date. Our partnership is in the process of obtaining additional information primarily related to the fair value of intangible assets, goodwill and provisions as at the date of acquisition. (2) Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. g) Acquisition of Evoque Data Center Solutions On December 31, 2018 , Brookfield Infrastructure, alongside institutional partners (the “Evoque consortium”), acquired an effective 29% interest in AT&T’s large-scale data center business for total consideration of $315 million (Evoque consortium total of $1,103 million ). Under Brookfield’s ownership, the business was renamed Evoque Data Center Solutions (“Evoque”). The acquisition was funded through equity of $164 million (Evoque consortium total of $577 million of which $413 million was provided by non-controlling interests subsequent to year-end), and $151 million (Evoque consortium total of $526 million ) of asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective December 31, 2018. Acquisition costs of $10 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 315 Total Consideration $ 315 Fair value of assets and liabilities acquired as of December 31, 2018 : US$ MILLIONS Accounts receivable and other $ 4 Property, plant and equipment 408 Intangible assets 232 Goodwill (2) 486 Accounts payable and other liabilities (27 ) Net assets acquired before non-controlling interest 1,103 Non-controlling interest (1) (788 ) Net assets acquired $ 315 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. (2) Adjustments to the purchase price allocation of property, plant and equipment, intangible assets and other liabilities resulted in a $23 million increase to goodwill. The goodwill recorded on acquisition is largely reflective of potential customer growth, arising from the business’ position as one of the largest colocation providers in the United States and the increasing rate of worldwide data consumption. h) Acquisition of Rayalseema Expressway Private Limited (“REPL”) On November 5, 2018 , Brookfield Infrastructure, alongside institutional partners (the “REPL consortium”), acquired an effective 26% interest in an Indian toll road business, REPL, for total consideration of $5 million (REPL consortium total of $16 million ). The consideration consists of $3 million in cash (REPL consortium total of $10 million ) and contingent consideration of $2 million (REPL consortium total of $6 million ), measured at fair value based on a probability-weighted average. Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective November 5, 2018 . Acquisition costs of less than $1 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 3 Contingent consideration 2 Total Consideration $ 5 Fair value of assets and liabilities acquired as of November 5, 2018 : US$ MILLIONS Accounts receivable and other $ 3 Intangible assets 226 Accounts payable and other liabilities (60 ) Non-recourse borrowings (151 ) Net assets acquired before non-controlling interest 18 Non-controlling interest (1) (13 ) Net assets acquired $ 5 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. i) Acquisition of Enercare Inc. On October 16, 2018 , Brookfield Infrastructure, alongside institutional partners (the “Enercare consortium”), acquired an effective 30% interest in Enercare Inc. (“Enercare”), a North American residential energy infrastructure business, for total consideration of $723 million (Enercare consortium total of $2.4 billion ). As part of the transaction, certain Enercare shareholders were given the right to elect to receive, in lieu of cash consideration, 0.5509 exchangeable units (“Exchange LP Units”) to be issued by a subsidiary of our partnership (“Exchange LP”) for each share of Enercare Inc. The Exchange LP Units provide holders with economic terms that are substantially equivalent to those of our units and are exchangeable, on a one-for-one basis, for units of our partnership. The acquisition was funded through equity of $427 million (Enercare consortium total of $2.0 billion ), $232 million of Exchange LP Units ( 5.7 million units issued by Exchange LP), and $64 million (Enercare consortium total of $216 million ) of asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective October 16, 2018 . Acquisition costs of $4 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 491 Exchange LP Units 232 Total Consideration $ 723 Fair value of assets and liabilities acquired as of October 16, 2018 : US$ MILLIONS Cash and cash equivalents $ 24 Accounts receivable and other 187 Property, plant and equipment 669 Intangible assets (1) 1,863 Inventory 23 Goodwill 1,260 Accounts payable and other liabilities (235 ) Deferred income tax liabilities (472 ) Non-recourse borrowings (877 ) Net assets acquired before non-controlling interest 2,442 Non-controlling interest (2) (1,719 ) Net assets acquired $ 723 (1) Refer to Note 15 Intangible Assets for details. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition reflects potential growth prospects and a strong market position as a key provider of residential energy infrastructure in North America. None of the goodwill recognized is deductible for income tax purposes. j) Acquisition of Western Canadian natural gas midstream business (provincially regulated) On October 1, 2018 , Brookfield Infrastructure, alongside institutional partners (the “NorthRiver consortium”), acquired an effective 29% interest in the provincially regulated portion of Enbridge Inc.’s Canadian natural gas midstream business for total consideration of $559 million (NorthRiver consortium total of $2.0 billion ). Under Brookfield’s ownership, the business was renamed NorthRiver Midstream Inc. (“NorthRiver”). The acquisition was funded through equity of $281 million (NorthRiver consortium total of $982 million ) and $278 million (NorthRiver consortium total of $974 million ) of asset level debt raised on closing. Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective October 1, 2018 . Acquisition costs of $3 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 559 Total Consideration $ 559 Fair value of assets and liabilities acquired as of October 1, 2018 : US$ MILLIONS Cash and cash equivalents $ 10 Accounts receivable and other 55 Property, plant and equipment 1,442 Intangible assets 157 Goodwill 524 Accounts payable and other liabilities (46 ) Deferred income tax liabilities (186 ) Net assets acquired before non-controlling interest 1,956 Non-controlling interest (1) (1,397 ) Net assets acquired $ 559 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition is largely reflective of the potential to obtain long-term contracts for the business’ unutilized capacity and production growth in certain locations. None of the goodwill recognized is deductible for income tax purposes. k) Acquisition of Simhapuri Expressway Limited (“SEL”) On September 7, 2018 , Brookfield Infrastructure, along with institutional partners (the “SEL consortium”), expanded its toll road operations through the acquisition of an effective 29% interest in an Indian toll road business, SEL, for total consideration by Brookfield Infrastructure of $53 million (SEL consortium total of $182 million ). Concurrently, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective September 7, 2018 . Acquisition costs of $1 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 53 Total Consideration $ 53 Fair value of assets and liabilities acquired as of September 7, 2018: US$ MILLIONS Cash and cash equivalents $ 1 Accounts receivable and other 33 Intangible assets 488 Goodwill 23 Accounts payable and other liabilities (61 ) Deferred income tax liabilities (23 ) Non-recourse borrowings (279 ) Net assets acquired before non-controlling interest 182 Non-controlling interest (1) (129 ) Net assets acquired $ 53 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. (2) Adjustments to the purchase price allocation of deferred income tax liabilities resulted in a $14 million reduction to goodwill. Upon consolidation of SEL, a deferred tax liability of $23 million was recorded. The deferred income tax liability arose as the tax bases of the net assets acquired were lower than their fair values. The inclusion of this liability in the net book value of the acquired business gave rise to goodwill of $23 million , which is recoverable so long as the tax circumstances that gave rise to the goodwill do not change. To date, no such changes have occurred. None of the goodwill recognized is deductible for income tax purposes. l) Acquisition of Colombian natural gas distribution business On June 1, 2018 , Brookfield Infrastructure, alongside institutional partners (the “GN consortium”), acquired an effective 16% interest in Gas Natural, S.A. ESP (“GN”), a Colombian natural gas distribution business, for total consideration of $150 million (GN consortium total of $522 million ). The acquisition was funded through equity of $88 million (GN consortium total of $309 million ) and $62 million (GN consortium total of $213 million ) with asset level debt raised concurrently on closing. On acquisition, Brookfield Infrastructure entered into a voting agreement with an affiliate of Brookfield, providing Brookfield Infrastructure the right to direct the relevant activities of the entity, thereby providing Brookfield Infrastructure with control. Accordingly, Brookfield Infrastructure consolidated the entity effective June 1, 2018 . Acquisition costs of $2 million were recorded as Other (expense) income within the Consolidated Statements of Operating Results in 2018. Consideration transferred US$ MILLIONS Cash $ 118 Pre-existing interest of GN (1) 32 Total Consideration $ 150 (1) Brookfield Infrastructure acquired a 3% interest in GN in December 2017, which had a fair market value of $32 million as at the date of acquisition. No gain or loss resulted from the deemed disposition of this interest upon acquisition of control. Fair value of assets and liabilities acquired as of June 1, 2018 : US$ MILLIONS Cash and cash equivalents $ 36 Accounts receivable and other 245 Property, plant and equipment 394 Intangible assets 253 Goodwill 621 Accounts payable and other liabilities (165 ) Deferred income tax liabilities (143 ) Non-recourse borrowings (177 ) Net assets acquired before non-controlling interest 1,064 Non-controlling interest (1) (914 ) Net assets acquired $ 150 (1) Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. The goodwill recorded on acquisition is largely reflective of potential customer growth and growth under existing contracts arising from the business’ position as a key distributor of natural gas in various markets of Colombia. None of the goodwill recognized is deductible for income tax purposes. m) Supplemental information Had the acquisitions of NorthRiver (federally regulated), G&W, WIG, EWPL and DCI been effective January 1, 2019, the revenue and net income of Brookfield Infrastructure would have been approximately $9.2 billion (unaudited) and $0.9 billion (unaudited), respectively, for the year ended December 31, 2019 . In determining the pro-forma revenue and net income attributable to our partnership, management has: • Calculated depreciation of property, plant and equipment and amortization of intangible assets acquired on the basis of the fair values at the time of the business combination rather than the carrying amounts recognized in the pre-acquisition financial statements and; • Based borrowing costs on the funding levels, credit ratings and debt and equity position of Brookfield Infrastructure after the business combination.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
Fair Value Measurement [Abstract]
FAIR VALUE OF FINANCIAL INSTRUMENTS	FAIR VALUE OF FINANCIAL INSTRUMENTS The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Fair values are determined by reference to quoted bid or ask prices, as appropriate. Where bid and ask prices are unavailable, the closing price of the most recent transaction of that instrument is used. In the absence of an active market, fair values are determined based on prevailing market rates such as bid and ask prices, as appropriate for instruments with similar characteristics and risk profiles or internal or external valuation models, such as option pricing models and discounted cash flow analyses, using observable market inputs. Fair values determined using valuation models require the use of assumptions concerning the amount and timing of estimated future cash flows and discount rates. In determining those assumptions, Brookfield Infrastructure looks primarily to external readily observable market inputs such as interest rate yield curves, currency rates, and price and rate volatilities as applicable. The fair value of interest rate swap contracts which form part of financing arrangements is calculated by way of discounted cash flows using market interest rates and applicable credit spreads. Classification of Financial Instruments Financial instruments classified as fair value through profit or loss are carried at fair value on the Consolidated Statements of Financial Position. Changes in the fair values of financial instruments classified as fair value through profit or loss are recognized in profit or loss. Mark-to-market adjustments on hedging items for those in an effective hedging relationship and changes in the fair value of securities designated as fair value through other comprehensive income are recognized in other comprehensive income. Carrying Value and Fair Value of Financial Instruments The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2019 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 827 $ 827 Accounts receivable and other — — 1,960 1,960 Financial assets (current and non-current) (1) 893 16 144 1,053 Marketable securities 69 73 — 142 Total $ 962 $ 89 $ 2,931 $ 3,982 Financial liabilities Corporate borrowings $ — $ — $ 2,475 $ 2,475 Non-recourse borrowings (current and non-current) — — 18,544 18,544 Accounts payable and other — — 2,410 2,410 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 490 — 1,683 2,173 Total $ 490 $ — $ 25,132 $ 25,622 (1) Derivative instruments which are elected for hedge accounting totaling $694 million are included in financial assets and $285 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2018 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 540 $ 540 Accounts receivable and other — — 1,171 1,171 Financial assets (current and non-current) (1) 989 17 166 1,172 Marketable securities 126 47 — 173 Total $ 1,115 $ 64 $ 1,877 $ 3,056 Financial liabilities Corporate borrowings $ — $ — $ 1,993 $ 1,993 Non-recourse borrowings (current and non-current) — — 13,113 13,113 Accounts payable and other — — 1,308 1,308 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 373 — 907 1,280 Total $ 373 $ — $ 17,341 $ 17,714 (1) Derivative instruments which are elected for hedge accounting totaling $718 million are included in financial assets and $109 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. The following table provides the carrying values and fair values of financial instruments as at December 31, 2019 and December 31, 2018 : Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Carrying Value Fair Value Carrying Value Fair Value Financial assets Cash and cash equivalents $ 827 $ 827 $ 540 $ 540 Accounts receivable and other 1,960 1,960 1,171 1,171 Financial assets (current and non-current) 1,053 1,053 1,172 1,172 Marketable securities 142 142 173 173 Total $ 3,982 $ 3,982 $ 3,056 $ 3,056 Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Carrying Value Fair Value Carrying Value Fair Value Financial liabilities Corporate borrowings (1) $ 2,475 $ 2,507 $ 1,993 $ 1,978 Non-recourse borrowings (2) 18,544 18,891 13,113 13,372 Accounts payable and other 2,410 2,410 1,308 1,308 Preferred shares (3) 20 20 20 20 Financial liabilities (current and non-current) 2,173 2,173 1,280 1,280 $ 25,622 $ 26,001 $ 17,714 $ 17,958 (1) Corporate borrowings are classified under level 1 of the fair value hierarchy; quoted prices in an active market are available. (2) Non-recourse borrowings are classified under level 2 of the fair value hierarchy with the exception of certain borrowings at the U.K. port operation, which are classified under level 1. For level 2 fair values, future cash flows are estimated based on observable forward interest rates at the end of the reporting period. (3) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. Hedging Activities Brookfield Infrastructure uses derivatives and non-derivative financial instruments to manage or maintain exposures to interest and currency risks. For certain derivatives which are used to manage exposures, Brookfield Infrastructure determines whether hedge accounting can be applied. When hedge accounting can be applied, a hedge relationship can be designated as a fair value hedge, cash flow hedge or a hedge of foreign currency exposure of a net investment in a foreign operation with a functional currency other than the U.S. dollar. To qualify for hedge accounting, the derivative must be designated as a hedge of a specific exposure and the hedging relationship must meet all of the hedge effectiveness requirements in accomplishing the objective of offsetting changes in the fair value or cash flows attributable to the hedged risk both at inception and over the life of the hedge. If it is determined that the hedging relationship does not meet all of the hedge effectiveness requirements, hedge accounting is discontinued prospectively. Cash Flow Hedges Brookfield Infrastructure uses interest rate swaps to hedge the variability in cash flows related to a variable rate asset or liability and highly probable forecasted issuances of debt. The settlement dates coincide with the dates on which the interest is payable on the underlying debt, and the amount accumulated in equity is reclassified to profit or loss over the period that the floating rate interest payments on debt affect profit or loss. For the year ended December 31, 2019 , pre-tax net unrealized losses of $33 million ( 2018 : losses of $71 million , 2017 : gains of $50 million ) were recorded in other comprehensive income for the effective portion of the cash flow hedges. As at December 31, 2019 , there was a net derivative asset balance of $363 million relating to derivative contracts designated as cash flow hedges ( 2018 : asset balance of $542 million ). Net Investment Hedges Brookfield Infrastructure uses foreign exchange contracts and foreign currency denominated debt instruments to manage its foreign currency exposures arising from net investments in foreign operations having a functional currency other than the U.S. dollar. For the year ended December 31, 2019 , losses of $113 million ( 2018 : gains of $97 million , 2017 : losses of $202 million ) were recorded in other comprehensive income relating to the effective portion of hedges of net investments in foreign operations. Further, Brookfield Infrastructure paid $62 million ( 2018 : $53 million , 2017 : $151 million ) relating to the settlement of foreign exchange contracts in the period. Consistent with our risk management objectives, these contracts are replaced at expiration; therefore, no reclassification to profit or loss has been recorded during the period. As at December 31, 2019 , there was a net unrealized derivative asset balance of $46 million relating to derivative contracts designated as net investment hedges ( 2018 : net unrealized derivative asset balance of $67 million ). Fair Value Hierarchical Levels—Financial Instruments Fair value hierarchical levels are directly determined by the amount of subjectivity associated with the valuation inputs of these assets and liabilities, and are as follows: Level 1 — Inputs are unadjusted, quoted prices in active markets for identical assets or liabilities at the measurement date. Level 2 — Inputs other than quoted prices included in Level 1 are either directly or indirectly observable for the asset or liability through correlation with market data at the measurement date and for the duration of the instrument’s anticipated life. Fair valued assets and liabilities that are included in this category are primarily certain derivative contracts and other financial assets carried at fair value in an inactive market. Level 3 — Inputs reflect management’s best estimate of what market participants would use in pricing the asset or liability at the measurement date. Consideration is given to the risk inherent in the valuation technique and the risk inherent in the inputs to determining the estimate. Fair valued assets and liabilities that are included in this category are interest rate swap contracts, derivative contracts, certain equity securities carried at fair value which are not traded in an active market and the non-controlling interest’s share of net assets of limited life funds. The fair value of our partnership’s financial assets and financial liabilities are measured at fair value on a recurring basis. The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s financial assets and financial liabilities: US$ MILLIONS Fair value hierarchy Dec. 31, 2019 Dec. 31, 2018 Marketable securities Level 1 (1) $ 142 $ 173 Foreign currency forward contracts Level 2 (2) Financial asset $ 140 $ 241 Financial liability 97 23 Interest rate swaps & other Level 2 (2) Financial asset $ 765 $ 718 Financial liability 311 257 Other contracts Level 3 (3) Financial asset $ 4 $ 47 Financial liability 82 93 (1) Valuation technique: Quoted bid prices in an active market. (2) Valuation technique: Discounted cash flow. Future cash flows are estimated based on forward exchange and interest rates (from observable forward exchange and interest rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects our credit risk and the credit risk of various counterparties. (3) Valuation technique: Discounted cash flow. Future cash flows primarily driven by assumptions concerning the amount and timing of estimated future cash flows and discount rates. Assets and liabilities measured at fair value on a recurring basis include $1,051 million ( 2018 : $1,179 million ) of financial assets and $490 million ( 2018 : $373 million ) of financial liabilities which are measured at fair value using valuation inputs based on management’s best estimates. During the year, no transfers were made between level 1 and 2 or level 2 and 3. The following table categorizes financial assets and liabilities, which are carried at fair value, based upon the level of input. Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets Marketable securities $ 142 $ — $ — $ 173 $ — $ — Financial assets (current and non-current) — 905 4 — 959 47 Financial liabilities Financial liabilities (current and non-current) $ — $ 408 $ 82 $ — $ 280 $ 93

CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
CASH AND CASH EQUIVALENTS	CASH AND CASH EQUIVALENTS US$ MILLIONS 2019 2018 Cash $ 467 $ 294 Cash equivalents (1) 232 150 Restricted cash (2) 128 96 Total cash and cash equivalents $ 827 $ 540 (1) Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. (2) Restricted cash primarily relates to our partnership’s financing arrangements, including debt service accounts.

FINANCIAL ASSETS

FINANCIAL ASSETS	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
FINANCIAL ASSETS	FINANCIAL ASSETS US$ MILLIONS 2019 2018 Current: Marketable securities $ 142 $ 173 Foreign currency forward contracts 112 123 Cross currency interest rate swaps 92 — Loans and receivables 61 61 Other 25 67 Total current $ 432 $ 424 Non-current: Foreign currency forward contracts $ 29 $ 118 Cross currency interest rate swaps 542 594 Loans and receivables 85 97 Other 107 112 Total non-current $ 763 $ 921

ACCOUNTS RECEIVABLE AND OTHER

ACCOUNTS RECEIVABLE AND OTHER	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
ACCOUNTS RECEIVABLE AND OTHER	ACCOUNTS RECEIVABLE AND OTHER US$ MILLIONS 2019 2018 Current: Accounts receivable $ 1,741 $ 1,044 Prepayments & other assets 219 127 Total current $ 1,960 $ 1,171 Non-current: Tax recovery receivables $ 27 $ 39 Other assets 230 180 Total non-current $ 257 $ 219 The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2019 : December 31, 2019 US$ MILLIONS Less than 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5+ years Total lease payment receivable Receivables from lease contracts (1) $ 367 $ 339 $ 322 $ 302 $ 278 $ 1,440 $ 3,048 (1) IFRS 16 does not change substantially how a lessor accounts for leases. In addition to operating leases, the lease payments receivable include leases that are classified as finance leases, short-term leases and low-value leases. See Note 3 Significant Accounting Policies for further details.

INVENTORY

INVENTORY	12 Months Ended
	Dec. 31, 2019
Inventories [Abstract]
INVENTORY	INVENTORY US$ MILLIONS 2019 2018 Current: Natural gas inventory $ 127 $ 94 Raw materials and other 115 47 Carrying amount of inventories $ 242 $ 141 During the year ended December 31, 2019 , Brookfield Infrastructure recognized $626 million ( 2018 : $502 million , 2017 : $418 million ) worth of inventories as an expense in the Consolidated Statements of Operating Results and $ 3 million ( 2018 : $ nil , 2017 : $ nil ) relating to impairments of inventory.

INVESTMENT IN ASSOCIATES AND JO

INVESTMENT IN ASSOCIATES AND JOINT VENTURES	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
INVESTMENT IN ASSOCIATES AND JOINT VENTURES	INVESTMENT IN ASSOCIATES AND JOINT VENTURES Our partnership’s investment in associates and joint ventures are reviewed and reported on a segmented basis. Investments in the utilities segment include a 15% interest in a Brazilian electricity transmission operation, a 13% and 11% interest in two businesses collectively referred to as our regulated natural gas transmission business in Mexico and four associates of our Colombian natural gas distribution operation. Transport investments include a 45% interest in a Brazilian toll road business, an 11% interest in a Brazilian rail and port logistics business, a 19% ownership interest of a North American west coast container terminal, our 13% and 26% interests in port operations in Australia, and a 50% interest in an associate of our North American rail business. In our energy segment, investments in associates and joint ventures include our 50% interest in a North American natural gas business and a 20% interest in a North American gas storage operation. Our investments in the data infrastructure segment include our 21% interest in a European telecommunications infrastructure operation, a 12% interest in a Brazilian data center operation and a 13% interest in a New Zealand data distribution business. The following table represents the change in the balance of investments in associates and joint ventures: US$ MILLIONS 2019 2018 Balance at beginning of year $ 4,591 $ 5,572 Share of earnings for the year (1) 224 (13 ) Foreign currency translation and other (62 ) (296 ) Share of other comprehensive income 54 260 Distributions (254 ) (59 ) Disposition of interest (1),(2) (135 ) (951 ) Held for sale (3) (38 ) — Acquisitions (4),(5),(6) 587 78 Balance at end of year (7) $ 4,967 $ 4,591 \ (1) In March 2018, Brookfield Infrastructure sold its ownership in ETC Transmission Holdings, S.L. for $1.3 billion . On disposition, Brookfield Infrastructure recognized a gain on sale of $338 million ( $209 million , net of taxes) presented within gain on sale of associate on the Consolidated Statements of Operating Results. In association with the gain, $35 million of accumulated other comprehensive losses were reclassified to share of losses from associates and joint ventures on the Consolidated Statements of Operating Results. Please refer to Note 5 Disposition of Businesses for additional details. (2) In June 2019, Brookfield Infrastructure sold its 40% interest in its European port operation to a third party for $135 million . (3) On December 19, 2019, Brookfield Infrastructure agreed to sell its 11% interest in a Texas electricity transmission operation for total consideration of approximately $60 million . The investment has been classified as held for sale as of December 31, 2019. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (4) In March 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a Brazilian data center operation, Ascenty Participacoes S.A (“Ascenty”), for approximately $190 million . Brookfield maintains 50% of the voting rights of Ascenty in a joint venture with Digital Realty Trust Inc. Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. Subsequent to the initial acquisition, Brookfield Infrastructure has made additional injections into the business to fund growth capital expenditures. (5) In July 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a New Zealand integrated data provider, Vodafone New Zealand (“VNZ”), for approximately $170 million . Brookfield maintains 50% of the voting rights of VNZ in a joint venture with Infratil Limited Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. (6) Brookfield Infrastructure acquired a 13% interest in Ramones II Norte (“Norte”) on October 7, 2019 and an 11% interest in Ramones II Sur (“Sur”) on October 21, 2019, collectively the regulated natural gas transmission business in Mexico (“Los Ramones”), for approximately $140 million . Brookfield maintains 50% of the voting rights in Norte and 45% of the voting rights in Sur. Brookfield Infrastructure has joint control of Los Ramones through its ownership interest and governance rights. (7) Investments in associates include a shareholder loan of $500 million receivable from our North American natural gas transmission operation. The following tables present the gross assets and liabilities of Brookfield Infrastructure’s investments in associates and joint ventures: As at December 31, 2019 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 870 $ 6,499 $ 7,369 $ 686 $ 4,152 $ 4,838 $ 2,531 $ 2,286 $ 245 Transport 11-50% 1,233 18,327 19,560 1,948 8,444 10,392 9,168 6,770 2,398 Energy 20-50% 166 5,696 5,862 275 4,013 4,288 1,574 307 1,267 Data infrastructure 12-29% 912 11,636 12,548 1,042 4,908 5,950 6,598 5,569 1,029 Corporate 25-50% 8 133 141 13 56 69 72 44 28 Total $ 3,189 $ 42,291 $ 45,480 $ 3,964 $ 21,573 $ 25,537 $ 19,943 $ 14,976 $ 4,967 As at December 31, 2018 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 289 $ 2,227 $ 2,516 $ 325 $ 1,391 $ 1,716 $ 800 $ 708 $ 92 Transport 11-50% 1,520 15,892 17,412 1,876 6,447 8,323 9,089 6,592 2,497 Energy 20-50% 178 5,307 5,485 162 2,875 3,037 2,448 1,265 1,183 Data infrastructure 21% 447 6,692 7,139 438 2,902 3,340 3,799 3,089 710 Corporate 25-50% 105 386 491 99 55 154 337 228 109 Total $ 2,539 $ 30,504 $ 33,043 $ 2,900 $ 13,670 $ 16,570 $ 16,473 $ 11,882 $ 4,591 The following tables present the gross amounts of revenue, net income, other comprehensive income from Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,046 $ 354 $ 26 $ 380 $ 323 $ 57 Transport 3,351 22 364 386 384 2 Energy 734 351 (54 ) 297 113 184 Data infrastructure 1,447 (38 ) 57 19 28 (9 ) Corporate 17 (38 ) (156 ) (194 ) (184 ) (10 ) Total $ 6,595 $ 651 $ 237 $ 888 $ 664 $ 224 Year ended December 31, 2018 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 541 $ 92 $ 110 $ 202 $ 146 $ 56 Transport 3,747 (74 ) (856 ) (930 ) (597 ) (333 ) Energy 739 91 8 99 53 46 Data infrastructure 804 64 244 308 234 74 Corporate 41 (132 ) 356 224 169 55 Total $ 5,872 $ 41 $ (138 ) $ (97 ) $ 5 $ (102 ) Year ended December 31, 2017 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,164 $ 101 $ 779 $ 880 $ 642 $ 238 Transport 3,796 213 718 931 744 187 Energy 724 22 (37 ) (15 ) (22 ) 7 Data infrastructure 783 58 435 493 409 84 Corporate 2 (16 ) (145 ) (161 ) (108 ) (53 ) Total $ 6,469 $ 378 $ 1,750 $ 2,128 $ 1,665 $ 463 As at December 31, 2019 and 2018 , none of the associates or joint ventures have quoted prices in an active market. The following tables present the cash flow activities of Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 108 $ (1,109 ) $ 1,548 $ 547 $ 471 $ 76 Transport 692 (852 ) 11 (149 ) (76 ) (73 ) Energy 357 (267 ) (95 ) (5 ) (3 ) (2 ) Data infrastructure 531 (2,707 ) 2,201 25 30 (5 ) Corporate — — — — — — Total $ 1,688 $ (4,935 ) $ 3,665 $ 418 $ 422 $ (4 ) Year ended December 31, 2018 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 380 $ 6,189 $ (6,716 ) $ (147 ) $ (106 ) $ (41 ) Transport 776 (1,018 ) 369 127 77 50 Energy 320 (288 ) (46 ) (14 ) (10 ) (4 ) Data infrastructure 323 (305 ) 19 37 29 8 Corporate 7 (7 ) — — — — Total $ 1,806 $ 4,571 $ (6,374 ) $ 3 $ (10 ) $ 13 Year ended December 31, 2017 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 433 $ (803 ) $ 494 $ 124 $ 102 $ 22 Transport 1,000 (1,673 ) 1,121 448 370 78 Energy 261 (171 ) (77 ) 13 6 7 Data infrastructure 338 (226 ) (57 ) 55 44 11 Corporate 1 (10 ) 4 (5 ) (3 ) (2 ) Total $ 2,033 $ (2,883 ) $ 1,485 $ 635 $ 519 $ 116

PROPERTY, PLANT AND EQUIPMENT

PROPERTY, PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2019
Property, plant and equipment [abstract]
PROPERTY, PLANT AND EQUIPMENT	PROPERTY, PLANT AND EQUIPMENT US$ MILLIONS Utility Assets Transport Assets Energy Assets Data Infrastructure Assets Total Assets Gross Carrying Amount: Balance at January 1, 2018 $ 3,471 $ 2,657 $ 2,629 $ — $ 8,757 Additions, net of disposals 441 77 140 4 662 Non-cash (disposals) additions (19 ) (4 ) 6 — (17 ) Acquisitions through business combinations (1) 394 — 2,111 440 2,945 Net foreign currency exchange differences (267 ) (245 ) (205 ) — (717 ) Balance at December 31, 2018 $ 4,020 $ 2,485 $ 4,681 $ 444 $ 11,630 Change in accounting policies (2) 21 356 197 633 1,207 Additions, net of disposals 467 122 419 8 1,016 Non-cash (disposals) additions (2 ) 49 (270 ) (51 ) (274 ) Acquisitions through business combinations (1) — 5,283 3,332 95 8,710 Assets reclassified as held for sale (458 ) — — — (458 ) Net foreign currency exchange differences 135 4 72 2 213 Balance at December 31, 2019 $ 4,183 $ 8,299 $ 8,431 $ 1,131 $ 22,044 Accumulated depreciation: Balance at January 1, 2018 $ (510 ) $ (687 ) $ (383 ) $ — $ (1,580 ) Depreciation expense (149 ) (147 ) (134 ) — (430 ) Disposals 7 22 8 — 37 Non-cash disposals (2 ) — (1 ) — (3 ) Net foreign currency exchange differences 41 68 18 — 127 Balance at December 31, 2018 $ (613 ) $ (744 ) $ (492 ) $ — $ (1,849 ) Depreciation expense (171 ) (178 ) (328 ) (87 ) (764 ) Disposals 7 2 (4 ) — 5 Assets reclassified as held for sale 194 — — — 194 Non-cash disposals (additions) 3 (27 ) 50 — 26 Net foreign currency exchange differences (14 ) (3 ) (11 ) (1 ) (29 ) Balance at December 31, 2019 $ (594 ) $ (950 ) $ (785 ) $ (88 ) $ (2,417 ) Accumulated fair value adjustments: Balance at January 1, 2018 $ 1,258 $ 873 $ 629 $ — $ 2,760 Fair value adjustments 220 18 224 — 462 Net foreign currency exchange differences (77 ) (81 ) (31 ) — (189 ) Balance at December 31, 2018 $ 1,401 $ 810 $ 822 $ — $ 3,033 Assets reclassified as held for sale (416 ) — — — (416 ) Fair value adjustments 347 45 327 — 719 Net foreign currency exchange differences 38 2 22 — 62 Non-cash disposals — — (12 ) — (12 ) Balance at December 31, 2019 $ 1,370 $ 857 $ 1,159 $ — $ 3,386 Net book value: December 31, 2019 (3) $ 4,959 $ 8,206 $ 8,805 $ 1,043 $ 23,013 December 31, 2018 $ 4,808 $ 2,551 $ 5,011 $ 444 $ 12,814 (1) See Note 7 Acquisition of Businesses for additional information. (2) See Note 3 Significant Accounting Policies for additional information. (3) Includes right-of-use assets of $20 million in our utilities segment, $1,329 million in our transport segment, $252 million in our energy segment and $560 million in our data infrastructure segment. The partnership’s property, plant, and equipment is measured at fair value on a recurring basis with an effective date of revaluation for all asset classes of December 31, 2019 and 2018 . Brookfield Infrastructure determined fair value under the income method or on a depreciated replacement cost basis. Assets under development were revalued where fair value could be reliably measured. The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s property, plant and equipment assets valued using the income method, categorized by segment. Dec. 31, 2019 Dec. 31, 2018 Segment Valuation Discount Terminal Investment Valuation Discount Terminal Investment Utilities Discounted cash flow model 7% to 14% 8x to 21x 10 to 20 yrs Discounted cash flow model 7% to 14% 8x to 22x 10 to 20 yrs Transport Discounted cash flow model 9% to 14% 9x to 14x 10 to 20 yrs Discounted cash flow model 10% to 13% 9x to 14x 10 to 20 yrs Energy Discounted cash flow model 12% to 15% 10x to 17x 5 to 10 yrs Discounted cash flow model 12% to 15% 10x to 14x 10 yrs Data Infrastructure Discounted cash flow model 13% to 15% 11x to 17x 10 to 11 yrs Discounted cash flow model 13% to 15% 10x to 11x 10 yrs An increase in the discount rate would lead to a decrease in the fair value of property, plant and equipment. Conversely, an increase to the terminal value multiple would increase the fair value of property, plant and equipment. Our partnership has classified all property, plant and equipment under level 3 of the fair value hierarchy. At December 31, 2019 , Brookfield Infrastructure carried out an assessment of the fair value of its Utilities property, plant and equipment, resulting in a gain from revaluation of $347 million ( 2018 : $220 million ) which was recognized in revaluation surplus in the Consolidated Statements of Comprehensive Income. Key drivers behind the revaluation gain recorded include; growth in underlying cash flows at our U.K. regulated distribution business associated with new connections and smart meter adoptions made during the year. At December 31, 2019 , Brookfield Infrastructure carried out an assessment of the fair value of its Transport property, plant and equipment. A gain from revaluation of $45 million ( 2018 : $18 million ) was recognized in revaluation surplus in the Consolidated Statements of Comprehensive Income. Underlying valuation assumptions in the Transport segment remain relatively consistent with the prior year with the current year’s gain attributable to increasing cash flows. At December 31, 2019 , Brookfield Infrastructure carried out an assessment of the fair value of its Energy property, plant and equipment. A gain from revaluation of $327 million ( 2018 : $224 million ) was recognized in revaluation surplus in the Consolidated Statements of Comprehensive Income. The revaluation gain was primarily associated with growth in underlying cash flows at our North American district energy operations associated with new customer connections during the last 12 months and a more robust pipeline of growth opportunities which resulted in an increase in our terminal value assumption to align our values with observable market transactions. At December 31, 2019 , Brookfield Infrastructure carried out an assessment of the fair value of its Data Infrastructure property, plant and equipment. A gain from revaluation of $ nil ( 2018 : $ nil ) was recognized in revaluation surplus in the Consolidated Statements of Comprehensive Income due to the recent acquisitions of the businesses in this segment. The following table summarizes the carrying amount of property, plant and equipment that would have been recognized had assets been carried under the cost model. US$ MILLIONS Dec. 31, 2019 Dec. 31, 2018 Utilities $ 3,589 $ 3,407 Transport 7,349 1,741 Energy 7,646 4,189 Data Infrastructure 1,043 444

INTANGIBLE ASSETS

INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 2019
Intangible Assets [Abstract]
INTANGIBLE ASSETS	INTANGIBLE ASSETS US$ MILLIONS 2019 2018 Cost $ 15,695 $ 12,515 Accumulated amortization (1,309 ) (880 ) Net intangible assets $ 14,386 $ 11,635 Intangible assets are allocated to the following cash generating units: US$ MILLIONS 2019 2018 Brazilian regulated gas transmission operation $ 3,885 $ 4,211 North American rail operations 1,992 — North American residential energy infrastructure operation 1,806 1,763 Australian regulated terminal 1,758 1,766 Peruvian toll roads 1,159 1,118 Chilean toll roads 814 928 Indian toll roads (1) 769 843 U.K. telecom towers operation 472 — Brazilian electricity transmission operation 401 — U.K. port operation 283 273 Other (2) 1,047 733 Total $ 14,386 $ 11,635 (1) Indian toll roads include $680 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $89 million at BIF India Holdings Pte Ltd. (2) Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation. The intangible assets at Brookfield Infrastructure’s Brazilian regulated gas transmission operation, Brazilian electricity transmission operation, Australian regulated terminal operation, and Chilean, Peruvian and Indian toll roads relate to service concession arrangements. The terms and conditions of concession arrangements at the Brazilian regulated gas transmission operation are regulated by the Agência Nacional do Petróleo, Gás Natural e Biocombustíveis (“ANP”). Each gas transportation agreement (“GTA”) took into account a return on regulatory asset base (“RAB”), and the tariffs were calculated on an inflation adjusted regulatory weighted average cost of capital (“WACC”) fixed for the GTA life. Upon expiry of the authorizations, the assets shall be returned to the government and will be subject to concession upon public bidding. These assets operate as authorizations that expire between 2039 and 2041. The intangible asset at Brookfield Infrastructure’s North American rail operations mainly relate to customer relationships, operating network agreements and track access rights. The intangible assets at Brookfield Infrastructure’s residential infrastructure operation comprise contractual customer relationships, customer contracts, proprietary technology and brands. The contractual customer relationships and customer contracts represent ongoing economic benefits from leasing customers and annuity-based management agreements. Proprietary technology is recognized for the development of new metering technology, which allows the business to generate revenue through its sub-metering business. Brands represent the intrinsic value customers place on the operation’s various brand names. Brands are classified as having an indefinite life and are subject to annual impairment reviews. The remaining intangible assets are amortized straight-line over 10 to 20 years . The terms and conditions of access to the Australian regulated terminal’s services, including tariffs that can be charged to the users, are regulated by the Queensland Competition Authority. Brookfield Infrastructure’s Australian regulated terminal operation has Standard Access Agreements with the users of the terminal which entails 100% take-or-pay contracts at a designated tariff rate based on the asset value. The concession arrangement has an expiration date of 2051 with an option to extend the arrangement for an additional 49 years . The terms and conditions of the Peruvian toll roads concession, including tariffs that can be charged to the users and the duties to be performed by the operator, are regulated by the Municipalidad Metropolitana de Lima (“MML”) and its municipal arm, Fondo Metropolitano de Inversiones. The service concession provides the operator the right to charge a tariff to vehicles which use the road network over the life of the concession in exchange for the design, construction, improvement, maintenance and operation of the road network. Until December 2018, tariffs are increased by fixed amounts and on specified dates, and thereafter, are adjusted annually for the Lima Metropolitana Consumer Price Index. For the year ended December 31, 2019 , revenue and profit related to construction contracts were $14 million ( 2018 : $13 million , 2017 : $12 million ) and $ nil ( 2018 : $ nil , 2017 : $ nil ), respectively. Due to construction services relating to the concession arrangement $3 million ( 2018 : $3 million , 2017 : $6 million ) of borrowing costs were capitalized as an intangible asset, based on the stage of project completion. The concession arrangement has an expiration date of 2043 at which point the underlying concession assets will be returned to the MML. The terms and conditions of the Chilean toll roads concession, including tariffs that can be charged to the users and the duties to be performed by the operator, are regulated by the Ministerio de Obras Publicas (“MOP”). The service concession provides the operator the right to charge a tariff to vehicles which use the road over the term of the concession in exchange for operating the road, including preserving the road based on a defined maintenance and construction schedule. Tariffs are adjusted annually for the Chilean Consumer Price Index, in addition to congestion charges which may be levied should specified traffic levels be reached. The concession arrangement has an expiration date of 2033, at which point the underlying concessions assets will be returned to the MOP. The terms and conditions of the Simhapuri Expressway (“SEL”), Rayalseema Expressway (“REPL”) and Mumbai Nasik (“MNEL”) Indian toll road concessions, including tariffs that can be charged to the users and the duties to be performed by the operator, are regulated by the National Highways Authority of India (“NHAI”). The Service Concession Agreements provides the operators the right to charge a tariff to vehicles which use the road over the term of the concession in exchange for operating the road, including preserving the road based on a defined maintenance schedule. Tariffs are revised annually for the Indian Wholesale Price Index. The Concession Arrangements have expiration dates of 2041, 2040 and 2026, respectively, for SEL, REPL and MNEL, at which point the underlying concessions assets will be returned to the NHAI. The intangible asset at Brookfield Infrastructure’s U.K telecom tower operation primarily relates to customer contracts and related relationships. The contractual customer contracts and customer relationships represent ongoing economic benefits from leasing space on the existing portfolio of towers and distributed antenna systems. Intangible assets are amortized straight-line over the average remaining contractual period plus a reasonable expectation of long term renewals. The terms and conditions of the Brazilian electricity transmission concession are regulated by the Brazilian Electricity Regulatory Agency (“ANEEL”). The concession agreement grants the right to construct, maintain and operate the transmission lines, in exchange for a regulated return (“RAP”) during the concession period. Concessions are awarded for a period of 30 years and RAP is adjusted for inflation annually and updated every five years to reflect changes in third-party cost of capital. The intangible asset at Brookfield Infrastructure’s U.K. port operation relates to a conservancy right. As a right in perpetuity issued by the Statutory Harbour Authority in the U.K., the conservancy right is classified as having an indefinite life, and is subject to an annual impairment review. The carrying value as at December 31, 2019 , of Brookfield Infrastructure’s indefinite lived intangibles is $667 million ( 2018 : $653 million ). The following table presents the change in the cost balance of intangible assets: US$ MILLIONS 2019 2018 Cost at beginning of the year $ 12,515 $ 10,470 Additions, net of disposals 109 117 Acquisitions through business combinations (1) 3,248 3,208 Held for sale (1 ) — Non-cash additions (disposals) 15 7 Foreign currency translation (191 ) (1,287 ) Cost at end of year $ 15,695 $ 12,515 (1) See Note 7 Acquisition of Businesses for additional information. The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets: US$ MILLIONS 2019 2018 Accumulated amortization at beginning of year $ (880 ) $ (576 ) Disposals 12 — Amortization (450 ) (371 ) Foreign currency translation 9 67 Accumulated amortization at end of year $ (1,309 ) $ (880 )

GOODWILL

GOODWILL	12 Months Ended
	Dec. 31, 2019
Intangible Assets [Abstract]
GOODWILL	GOODWILL The following table presents the carrying amount for Brookfield Infrastructure’s goodwill: US$ MILLIONS 2019 2018 Balance at beginning of the year $ 3,859 $ 1,301 Acquisitions through business combinations (1) 2,644 2,905 Foreign currency translation and other 50 (347 ) Balance at end of the year $ 6,553 $ 3,859 (1) See Note 7 Acquisition of Businesses for additional information. Goodwill is evaluated for impairment annually or more often if events or circumstances indicate there may be impairment. Impairment is determined by assessing if the carrying value of a cash generating unit, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs of disposal or the value in use. During 2019, the carrying amount of each cash-generating unit was determined to not exceed its recoverable amount. Goodwill is allocated to the following cash generating units, or group of cash generating units: US$ MILLIONS 2019 2018 North American rail operations (1) $ 2,042 $ — North American residential energy infrastructure operation (1) 1,274 1,209 Western Canadian natural gas gathering and processing operation (1) 749 492 Brazilian regulated gas transmission operation 632 657 Colombian natural gas distribution operation 542 547 U.S. data center operation (1) 486 463 Other (1) 828 491 Total $ 6,553 $ 3,859 (1) See Note 7 Acquisition of Businesses for additional information. The recoverable amount of the goodwill has been determined using a discounted cash flow model whereby the fair value measurement is classified under level 3 on the fair value hierarchy. The key inputs in determining the fair value of each cash generating unit under the discounted cash flow model are the utilization of discount rates ranging from 12% to 14% , terminal value multiples of 8 x to 12 x and discrete cash flow periods from 7 to 20 years. Goodwill at our Brazilian regulated gas transmission operation was predominantly the result of deferred income tax liability recognized on acquisition. The deferred tax liability arose as the tax bases of the net assets acquired were lower than their fair values. The inclusion of this liability in the net book value of the acquired business gave rise to goodwill which is recoverable so long as the tax circumstances that gave rise to the goodwill do not change. To date, no such changes have occurred.

INVESTMENT PROPERTIES

INVESTMENT PROPERTIES	12 Months Ended
	Dec. 31, 2019
Investment property [abstract]
INVESTMENT PROPERTIES	INVESTMENT PROPERTIES The following table presents the carrying amount for Brookfield Infrastructure’s investment properties: US$ MILLIONS 2019 2018 Balance at beginning of the year $ 190 $ 192 Acquisitions through business combinations (1) 211 — Additions, net of disposals 2 — Non-cash additions 5 — Fair value adjustments — 13 Foreign currency translation 8 (15 ) Balance at end of the year $ 416 $ 190 (1) See Note 7 Acquisition of Businesses for additional information. Investment properties are measured at fair value on a recurring basis and the effective date of revaluation is December 31, 2019 and 2018 . The fair value of our partnership’s investment properties are determined by management of our partnership with due consideration given to other relevant market conditions. The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s investment property. Our partnership has classified all assets below under level 3 of the fair value hierarchy: Segment Valuation technique Significant unobservable inputs Range of inputs Transport Direct Income Capitalization Capitalization Rate 6% to 14% Data Infrastructure Direct Income Capitalization Capitalization Rate 6% to 8% An increase in the capitalization rate would lead to a decrease in the fair value of investment property, with the opposite impact for a decrease in the capitalization rate.

ACCOUNTS PAYABLE AND OTHER

ACCOUNTS PAYABLE AND OTHER	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
ACCOUNTS PAYABLE AND OTHER	ACCOUNTS PAYABLE AND OTHER US$ MILLIONS Note 2019 2018 Current: Accounts payable $ 854 $ 463 Accrued & other liabilities 838 585 Deferred revenue (i) 307 154 Provisions (1) 214 106 Lease liabilities (2) 197 — Total current $ 2,410 $ 1,308 Non-current: Lease liabilities (2) $ 1,606 $ — Provisions (1) 327 148 Deferred revenue (i) 246 323 Pension liabilities (3) 148 81 Other liabilities 243 225 Total non-current $ 2,570 $ 777 (1) Provisions primarily relate to decommissioning liabilities at our Western Canadian natural gas gathering and processing operation. (2) The impact of the adoption of IFRS 16 requires the recognition of lease liabilities, including short-term and low-value leases. See Note 3 Significant Accounting Policies for further details. (3) See Note 32 Retirement Benefit Plans for further details. Brookfield Infrastructure’s exposure to currency and liquidity risk related to trade and other payables is disclosed in Note 35 , Financial Risk Management. (i) Deferred revenue Deferred revenue relates primarily to cash contributions from third parties to build or upgrade existing network capabilities at our Australian rail operation, for future natural gas and electricity connections at our U.K. regulated distribution operation and for future transportation of gas at our Indian natural gas operation. The deferred revenue is recorded on receipt of cash payments and recognized as revenue as services are rendered over the life of the contracted track access, connections arrangement or gas transportation agreement.

FINANCIAL LIABILITIES

FINANCIAL LIABILITIES	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
FINANCIAL LIABILITIES	FINANCIAL LIABILITIES US$ MILLIONS 2019 2018 Current: Deferred consideration $ 131 $ 3 Foreign currency forward contracts 61 16 Other financial liabilities 137 105 Total current financial liabilities $ 329 $ 124 Non-current: Deferred consideration $ 1,115 $ 953 Interest rate swaps 113 100 Foreign currency forward contracts 36 7 Inflation swaps 71 78 Other financial liabilities 509 18 Total non-current financial liabilities $ 1,844 $ 1,156

BORROWINGS

BORROWINGS	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
BORROWINGS	BORROWINGS (a) Corporate Borrowings Brookfield Infrastructure has a $1.975 billion senior unsecured revolving credit facility used for general working capital including acquisitions. The $1.975 billion is available on a revolving basis for the full term of the facility. All amounts outstanding under this facility will be repayable on June 28, 2024 . All obligations of Brookfield Infrastructure under the facility are guaranteed by our partnership. Loans under this facility accrue interest at a floating rate based on LIBOR plus 1.2% . Brookfield Infrastructure is required to pay an unused commitment fee under the facility of 13 basis points per annum. As at December 31, 2019 , draws on the credit facility were $820 million ( 2018 : $510 million ) and $54 million of letters of credit were issued ( 2018 : $47 million ). Maturity Annual Rate Currency 2019 2018 Corporate revolving credit facility June 28, 2024 LIBOR plus 1.2% US$ 820 510 Medium Term Notes (1) : Non-Current: Public - Canadian October 30, 2020 3.5% C$ — 275 Public - Canadian March 11, 2022 3.5% C$ 346 330 Public - Canadian February 22, 2024 3.3% C$ 231 220 Public - Canadian February 22, 2024 3.3% C$ 308 293 Public - Canadian September 11, 2028 4.2% C$ 384 365 Public - Canadian October 9, 2029 3.4% C$ 386 — Total $ 2,475 $ 1,993 (1) See Note 21 Subsidiary Public Issuers for further details. On October 7, 2019, Brookfield Infrastructure Finance ULC issued C $500 million of medium-term notes maturing October 9, 2029 with a coupon of 3.4% . On November 6, 2019, the proceeds were used to early redeem C $375 million of medium-term notes maturing October 30, 2020. On October 30, 2018, Brookfield Infrastructure Finance ULC repaid C $125 million of maturing medium-term notes. On September 10, 2018, Brookfield Infrastructure Finance ULC issued C $500 million of medium-term notes maturing September 11, 2028 with a coupon of 4.2% . The proceeds were swapped into U.S. dollars on a matched maturity basis at an all-in rate of 4.7% . The increase in corporate borrowings of $482 million during the year ended December 31, 2019 is due to net draws of $310 million on the corporate revolving credit facility, the issuance of C $500 million of medium-term notes, and the impact of a stronger Canadian dollar relative to the U.S. dollar. These increases were partially offset by the early redemption of C $375 million medium-term notes. Brookfield Infrastructure has entered into a $500 million revolving credit facility with Brookfield to provide additional liquidity for general corporate purposes and capital expenditures, if required. The revolving credit facility has an effective date of February 8, 2018 and automatically renews for four consecutive one year terms on the first, second, third and fourth anniversary of such effective date, which would result in it ultimately maturing on February 8, 2023. Brookfield has the option to terminate the agreement prior to February 8 each year by providing Brookfield Infrastructure with written notice. All obligations of Brookfield Infrastructure under the facility were guaranteed by our partnership. Loans under this facility accrued interest on LIBOR plus 2.0% and no commitment fees were incurred for any undrawn balance. As of December 31, 2019 , there were $ nil ( 2018 : $ nil ) of borrowings outstanding. (b) Non-Recourse Borrowings The current and non-current balances of non-recourse borrowings are as follows: US$ MILLIONS 2019 2018 Current $ 1,381 $ 985 Non-current 17,163 12,128 Total $ 18,544 $ 13,113 Non-recourse borrowings have increased by $5.4 billion since year-end. This increase is due to additional borrowings primarily associated with our recent acquisitions and the impact of foreign exchange, partially offset by non-recourse borrowings reclassified to held for sale. Principal repayments on non-recourse borrowings due over the next five years and thereafter are as follows: US$ MILLIONS Utilities Transport Energy Data Infrastructure Total 2020 $ 463 $ 362 $ 498 $ 82 $ 1,405 2021 418 355 240 6 1,019 2022 330 489 750 111 1,680 2023 1,936 361 618 12 2,927 2024 830 560 1,107 6 2,503 Thereafter 1,749 4,475 2,193 725 9,142 Total principal repayments 5,726 6,602 5,406 942 18,676 Deferred financing costs and other 5 (58 ) (60 ) (19 ) (132 ) Total - Dec. 31, 2019 $ 5,731 $ 6,544 $ 5,346 $ 923 $ 18,544 Total - Dec. 31, 2018 $ 5,397 $ 3,444 $ 3,155 $ 1,117 $ 13,113 The weighted average interest rates of non-recourse borrowings are as follows: US$ MILLIONS Utilities Transport Energy Data Infrastructure Total Dec. 31, 2019 4 % 6 % 5 % 6 % 5 % Dec. 31, 2018 4 % 6 % 6 % 6 % 5 % Principal repayments on non-recourse borrowings in their local currency are as follows: US$ MILLIONS, except as noted Dec. 31, 2019 Local Currency Dec. 31, 2018 Local Currency U.S. dollars $ 7,801 USD 7,801 $ 5,317 USD $ 5,317 Canadian dollars 2,473 CAD 3,212 1,388 CAD 1,893 British pounds 2,411 GBP 1,819 1,847 GBP 1,447 Brazilian real 1,489 BRL 6,002 1,342 BRL 5,200 Indian rupees 1,427 INR 101,929 565 INR 39,236 Chilean Unidad de Fomento (1) 1,099 UF 29 837 UF 21 Australian dollars 1,010 AUD 1,439 925 AUD 1,312 Peruvian soles 452 PEN 1,497 441 PEN 1,486 Colombian pesos 342 COP 1,124,325 411 COP 1,337,497 New Zealand dollars 40 NZD 59 40 NZD 60 (1) Chilean Unidad de Fomento is an inflation adjusted unit of account indexed to the Chilean Peso. (c) Supplemental Information Details of the “Changes in liabilities from financing activities”, including both changes arising from cash flows and non-cash changes are as follows: US$ MILLIONS 2018 Cash Flows Acquisitions Foreign Exchange Movement and Other 2019 Corporate borrowings $ 1,993 $ 398 $ — $ 84 $ 2,475 Non-recourse borrowings 13,113 3,573 1,972 (114 ) 18,544

SUBSIDIARY PUBLIC ISSUERS

SUBSIDIARY PUBLIC ISSUERS	12 Months Ended
	Dec. 31, 2019
Subsidiary Public Issuer [Abstract]
SUBSIDIARY PUBLIC ISSUERS	SUBSIDIARY PUBLIC ISSUERS An indenture dated as of October 10, 2012 between certain wholly-owned subsidiaries of our partnership, Brookfield Infrastructure Finance ULC, Brookfield Infrastructure Finance LLC, Brookfield Infrastructure Finance Pty Ltd and Brookfield Infrastructure Finance Limited (collectively, the “Debt Issuers”), and Computershare Trust Company of Canada, as supplemented and amended from time to time (“Indenture”) provides for the issuance of one or more series of unsecured notes of the Debt Issuers. On October 7, 2019, the Debt Issuers issued C $500 million of medium-term notes under the Indenture maturing October 9, 2029 in the Canadian bond market with a coupon of 3.4% . On November 6, 2019 , the proceeds were used to early redeem C $375 million of medium-term notes maturing October 30, 2020. On September 10, 2018, the Debt Issuers issued C$500 million of medium-term notes under the Indenture maturing September 11, 2028 in the Canadian bond market with a coupon of 4.2% , which was swapped into U.S. dollars on a matched maturity basis at an all-in rate of 4.7% . On April 17, 2017, the Debt Issuers issued C$400 million of medium-term notes under the Indenture maturing February 22, 2024 in the Canadian bond market with a coupon of 3.3% , which was swapped into U.S. dollars on a matched maturity basis at an all-in rate of 4.0% . On February 22, 2017, the Debt Issuers issued C$300 million of medium-term notes under the Indenture maturing February 22, 2024 in the Canadian bond market with a coupon of 3.3% , which was swapped into U.S. dollars on a matched maturity basis at an all-in rate of 4.1% . As they matured, the Debt Issuers repaid C$400 million of medium-term notes on October 10, 2017 and C$125 million of medium-term notes on October 30, 2018. These notes are fully and unconditionally guaranteed by our partnership and its subsidiaries, the Holding LP, Brookfield Infrastructure Holdings (Canada) Inc., Brookfield Infrastructure US Holdings I Corporation and BIP Bermuda Holdings I Limited (collectively, the “Guarantors”). The Guarantors will also fully and unconditionally guarantee the payment obligations of Brookfield Infrastructure Preferred Equity Inc. (“Pref Finco” and collectively with the Debt Issuers, the “Fincos”) in respect of any Class A preference shares issued to the public by the Pref Finco, if and when issued. A base shelf prospectus of BIP Investment Corporation (“BIPIC”) dated as of November 23, 2018 provides for the issuance of one or more series of senior preferred shares of BIPIC. The Guarantors will fully and unconditionally guarantee the payment obligations of BIPIC in respect of any senior preferred shares issued by BIPIC under the prospectus. Each of the Fincos and BIPIC are subsidiaries of our partnership. In the tables below, information relating to the Fincos has been combined. The Fincos have not guaranteed the obligations of BIPIC, nor has BIPIC guaranteed the obligations of the Fincos. On February 5, 2019, BIPIC issued 4 million Series 1 Senior Preferred Shares at C $25 per share with a quarterly fixed dividend at a rate of 5.85% annually for the initial period ending March 31, 2024. In total, C$100 million or $75 million of gross proceeds were raised, $2 million in underwriting costs were incurred and less than $1 million in issuance costs were incurred. The preferred shares are retractable at the option of the holders and are therefore classified as liabilities. The following tables set forth consolidated summary financial information for our partnership, the Fincos and BIPIC: For the year ended December 31, 2019 Our partnership (2) The Fincos BIPIC Subsidiaries of our partnership other than the Fincos and BIPIC (3) Consolidating adjustments (4) Our partnership consolidated Revenues $ — $ — $ — $ — $ 6,597 $ 6,597 Net income attributable to partnership (1) 52 — — 233 (52 ) 233 For the year ended December 31, 2018 Revenues $ — $ — $ — $ — $ 4,652 $ 4,652 Net income attributable to partnership (1) 192 — — 410 (192 ) 410 For the year ended December 31, 2017 Revenues $ — $ — $ — $ — $ 3,535 $ 3,535 Net income attributable to partnership (1) 11 — — 125 (11 ) 125 As at December 31, 2019 Current assets $ — $ — $ — $ — $ 5,841 $ 5,841 Non-current assets 5,983 — 889 8,905 34,690 50,467 Current liabilities — — 75 — 5,364 5,439 Non-current liabilities — 1,655 — — 27,037 28,692 Non-controlling interests—Redeemable Partnership Units held by Brookfield — — — — 2,039 2,039 Non-controlling interests—Exchange LP Units — — — — 18 18 Non-controlling interests—in operating subsidiaries — — — — 14,113 14,113 Preferred unitholders — — — — 935 935 As at December 31, 2018 Current assets $ — $ — $ — $ — $ 2,276 $ 2,276 Non-current assets 5,449 — 568 8,281 20,006 34,304 Current liabilities — — — — 2,417 2,417 Non-current liabilities — 1,483 — — 18,012 19,495 Non-controlling interests—Redeemable Partnership Units held by Brookfield — — — — 1,823 1,823 Non-controlling interests—Exchange LP Units — — — — 71 71 Non-controlling interests—in operating subsidiaries — — — — 7,303 7,303 Preferred unitholders — — — — 936 936 (1) Includes net income attributable to non-controlling interest—Exchange LP Units and non-controlling interest—Redeemable Partnership Units held by Brookfield, general partner and limited partners. (2) Includes investments in all subsidiaries of our partnership under the equity method. (3) Includes investments in all subsidiaries of the Holding LP, Brookfield Infrastructure Holdings (Canada) Inc., Brookfield Infrastructure US Holdings I Corporation and BIP Bermuda Holdings I Limited under the equity method. (4) Includes elimination of intercompany transactions and balances necessary to present our partnership on a consolidated basis.

PREFERRED SHARES

PREFERRED SHARES	12 Months Ended
	Dec. 31, 2019
Share Capital, Reserves And Other Equity Interest [Abstract]
PREFERRED SHARES	PREFERRED SHARES As at December 31, 2019 , Brookfield Infrastructure Holdings (Canada) Inc., Brookfield Infrastructure US Holdings I Corporation and BIP Bermuda Holdings I Limited (wholly owned subsidiaries of Brookfield Infrastructure) have issued 196,000 , 1 and 400,000 preferred shares, respectively, to wholly owned subsidiaries of Brookfield, for proceeds of $5 million , $5 million and $10 million , respectively. Each preferred share is non-voting and is redeemable at $25 per share except in the case of the preferred share issued by Brookfield Infrastructure US Holdings I Corporation, which is redeemable for $5 million . Each of these preferred shares is redeemable, together with any accrued and unpaid dividends, at the option of the issuer on or after the tenth anniversary of the date of issue, subject to certain restrictions. Further, these preferred shares entitle the holders thereof to a fixed cumulative 6% preferential cash dividend payable quarterly as and when declared by the issuer’s board of directors. At December 31, 2019 , there were no dividends in arrears ( 2018 : $ nil ).

INTEREST EXPENSE

INTEREST EXPENSE	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
INTEREST EXPENSE	INTEREST EXPENSE US$ MILLIONS 2019 2018 2017 Interest on corporate facility $ 20 $ 4 $ 12 Interest on corporate debt 63 56 51 Interest on non-recourse borrowings 738 483 361 Other financing fees 83 12 4 $ 904 $ 555 $ 428

PAYROLL EXPENSE

PAYROLL EXPENSE	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
PAYROLL EXPENSE	PAYROLL EXPENSE Our partnership has no key employees; therefore, Brookfield Infrastructure does not remunerate key management personnel. Key decision makers of Brookfield Infrastructure are all employees of the ultimate parent company who provide management services under Brookfield Infrastructure’s Master Services Agreement. Details of the management fees paid are disclosed in Note 33 , Related Party Transactions. Throughout the year, the General Partner in its capacity as our partnership’s general partner, incurs director fees, a portion of which are charged to our partnership in accordance with the limited partnership agreement. For the year ended December 31, 2019 , payroll expense across all of Brookfield Infrastructure’s subsidiaries was $704 million , inclusive of benefits ( 2018 : $588 million , 2017 : $519 million ).

NON-WHOLLY OWNED SUBSIDIARIES

NON-WHOLLY OWNED SUBSIDIARIES	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
NON-WHOLLY OWNED SUBSIDIARIES	NON-WHOLLY OWNED SUBSIDIARIES The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Financial Position: As of December 31, 2019 US$ MILLIONS Current Assets Non-Current Assets Current Liabilities Non-Current Liabilities Non-Controlling Interest in Operating Subsidiaries Partnership Capital (1) Utilities U.K. regulated distribution operation $ 159 $ 4,653 $ 294 $ 2,888 $ 318 $ 1,312 Australian regulated terminal operation 139 1,994 347 1,688 34 64 Colombian regulated distribution operation (2) 759 — 427 — 274 58 Brazilian regulated gas transmission operation 435 4,606 199 3,195 1,305 342 Colombian natural gas distribution operation 214 1,166 299 314 684 83 Brazilian electricity transmission operation 21 401 12 252 110 48 Transport North American rail operation 2,150 9,392 1,409 4,889 4,747 497 U.K. port operation 47 934 78 370 218 315 Australian port operation 126 927 124 488 317 124 Chilean toll roads 95 821 67 1,112 (320 ) 57 Peruvian toll roads 122 1,337 19 683 638 119 Indian toll roads (3) 75 868 83 570 203 87 Energy North American gas storage operation 200 1,449 112 661 543 333 Canadian district energy operation 29 974 47 506 337 113 U.S. district energy operation 37 964 41 747 118 95 Western Canadian natural gas gathering and processing operation 119 3,721 147 1,845 1,320 528 North American residential energy infrastructure operation 171 3,997 337 1,925 1,341 565 Indian natural gas operation 155 2,272 181 910 1,157 179 Data Infrastructure U.S. data center operation 105 1,665 112 1,130 376 152 Australian data center operation 10 280 5 112 124 49 U.K. telecom towers operation 26 874 190 419 219 72 Corporate Holding LP and other 529 111 735 2,480 50 (2,625 ) Total $ 5,723 $ 43,406 $ 5,265 $ 27,184 $ 14,113 $ 2,567 As of December 31, 2018 US$ MILLIONS Current Assets Non-Current Assets Current Liabilities Non-Current Liabilities Non-Controlling Interest in Operating Subsidiaries Partnership Capital (1) Utilities U.K. regulated distribution operation $ 131 $ 3,844 $ 248 $ 2,452 $ 247 $ 1,028 Australian regulated terminal operation 34 2,074 27 1,943 45 93 Colombian regulated distribution operation 51 708 32 396 273 58 Brazilian regulated gas transmission operation 310 4,955 106 3,185 1,540 434 Colombian natural gas distribution operation 230 1,149 235 374 691 79 Transport U.K. port operation 48 847 71 347 195 282 Australian port operation 141 593 239 59 319 117 Chilean toll roads 82 940 59 862 43 58 Peruvian toll roads 104 1,308 20 654 622 116 Indian toll roads (3) 90 975 65 667 229 104 Energy North American gas storage 281 1,273 155 566 515 318 Canadian district energy operation 25 754 32 387 269 91 U.S. district energy operation 42 834 26 681 90 79 Western Canadian natural gas gathering and processing operation 86 2,069 84 1,161 650 260 North American residential energy infrastructure operation 196 3,647 152 1,551 1,506 634 Data Infrastructure U.S. data center operation 17 1,131 438 562 (12 ) 160 Corporate Holding LP and other 320 248 336 2,031 83 (1,882 ) Total $ 2,188 $ 27,349 $ 2,325 $ 17,878 $ 7,305 $ 2,029 (1) Attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield, non-controlling interest—Exchange LP Units, general partner and limited partners. (2) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . The net assets were classified as held for sale as of December 31, 2019. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (3) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited. The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Operating Results: Year ended December 31, 2019 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 478 $ 24 $ 71 $ 103 $ 278 Australian regulated terminal operation 308 15 (3 ) 43 (8 ) Colombian regulated distribution operation (1) 179 10 (9 ) 2 (2 ) Brazilian regulated gas transmission operation 1,141 349 (83 ) 132 (33 ) Colombian natural gas distribution operation 874 51 (4 ) 7 — Brazilian electricity transmission operation 2 15 (2 ) 7 (1 ) Transport North American rail operation — — (10 ) — (1 ) U.K. port operation 197 4 19 7 27 Australian port operation 462 (24 ) (1 ) (7 ) — Chilean toll roads 162 — 27 2 16 Peruvian toll roads 107 5 10 1 2 Indian toll roads (2) 130 (19 ) (6 ) (9 ) (3 ) Energy North American gas storage operation 143 12 52 9 32 Canadian district energy operation 121 6 85 2 29 U.S. district energy operation 158 (14 ) 49 (9 ) 32 Western Canadian natural gas gathering and processing operation 256 35 31 14 12 North American residential energy infrastructure operation 956 3 63 2 26 Indian natural gas operation 266 (39 ) (33 ) (12 ) (10 ) Data Infrastructure U.S. data center operation 294 (22 ) (10 ) (7 ) (4 ) Australian data center operation 20 6 (3 ) 2 (1 ) U.K. telecom towers operation — — (2 ) — (1 ) Corporate Holding LP and other 25 (5 ) — (295 ) (26 ) Total $ 6,279 $ 412 $ 241 $ (6 ) $ 364 Year ended December 31, 2018 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 449 $ 22 $ 19 $ 99 $ 86 Australian regulated terminal operation 307 14 (6 ) 34 (16 ) Colombian regulated distribution operation 177 15 (11 ) 3 (2 ) Brazilian regulated gas transmission operation 1,112 357 (469 ) 139 (190 ) Colombian natural gas distribution operation 516 34 (91 ) 7 (14 ) Transport U.K. port operation 205 12 3 19 4 Australian port operation 522 (6 ) (33 ) (3 ) (11 ) Chilean toll roads 168 (1 ) (7 ) (1 ) (7 ) Peruvian toll roads 92 3 (25 ) 1 (5 ) Indian toll roads (2) 61 (12 ) 2 (6 ) (1 ) Energy North American gas storage operation 150 (16 ) 22 (12 ) 15 Canadian district energy operation 118 7 32 3 11 U.S. district energy operation 149 (13 ) 35 (8 ) 23 Western Canadian natural gas gathering and processing operation 61 3 (53 ) 1 (21 ) North American residential energy infrastructure operation 191 4 (73 ) 1 (30 ) Data Infrastructure U.S. data center operation — — (1 ) — — Corporate Holding LP and other 23 (26 ) (1 ) 108 44 Total $ 4,301 $ 397 $ (657 ) $ 385 $ (114 ) Year ended December 31, 2017 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 385 $ 21 $ 29 $ 114 $ 118 Australian regulated terminal operation 301 15 3 35 7 Colombian regulated distribution operation 161 12 38 2 7 Brazilian regulated gas transmission operation 938 349 (160 ) 146 (72 ) Transport U.K. port operation 180 8 21 22 29 Australian port operation 501 (7 ) 28 (3 ) 9 Chilean toll roads 154 — 7 — 8 Peruvian toll roads 103 12 22 2 5 Indian toll roads 57 (2 ) 4 (1 ) 3 Energy North American gas storage operation 149 30 74 18 47 Canadian district energy operation 95 (2 ) 39 — 13 U.S. district energy operation 131 10 40 7 26 Corporate Holding LP and other 22 (3 ) 1 (349 ) (410 ) Total $ 3,177 $ 443 $ 146 $ (7 ) $ (210 ) (1) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . (2) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited. The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Cash Flows: Cash Flow Activities Year ended December 31, 2019 Year ended December 31, 2018 US$ MILLIONS Operating Investing Financing Operating Investing Financing Utilities U.K. regulated distribution operation $ 271 $ (416 ) $ 147 $ 226 $ (413 ) $ 179 Australian regulated terminal operation 91 (23 ) (55 ) 85 (21 ) (63 ) Colombian regulated distribution operation (1) 26 (24 ) (4 ) 11 (26 ) — Brazilian regulated gas transmission operation 839 (21 ) (702 ) 868 (26 ) (792 ) Colombian natural gas distribution operation 72 (38 ) (73 ) 94 (217 ) 205 Brazilian electricity transmission operation 22 (4 ) (6 ) — — — Transport North American rail operation — (6,460 ) 6,578 — — — U.K. port operation 27 (43 ) 9 27 (17 ) (8 ) Australian port operation 52 (45 ) (10 ) 42 (68 ) 22 Chilean toll roads 62 (2 ) (55 ) 74 (1 ) (82 ) Peruvian toll roads 47 (39 ) — 91 (33 ) — Indian toll roads (2) 7 (9 ) (29 ) 18 (184 ) 209 Energy North American gas storage operation 83 (10 ) (63 ) — (8 ) 7 Canadian district energy operation 53 (68 ) 14 39 (42 ) (45 ) U.S. district energy operation 22 (29 ) 2 24 (16 ) (18 ) Western Canadian natural gas gathering and processing operation 92 (1,396 ) 1,339 48 (1,923 ) 1,910 North American residential energy infrastructure operation 128 (228 ) 87 16 (2,182 ) 2,188 Indian natural gas operation 208 (1,950 ) 1,746 — — — Data Infrastructure U.S. data center operation 51 (6 ) (35 ) (1 ) (1,103 ) 1,118 Australian data center operation — (277 ) 286 — — — U.K. telecom towers operation 3 (280 ) 289 — — — Corporate Holding LP and other (46 ) 243 (128 ) (417 ) 794 (379 ) Total $ 2,110 $ (11,125 ) $ 9,337 $ 1,245 $ (5,486 ) $ 4,451 Cash Flow Activities Year ended December 31, 2017 US$ MILLIONS Operating Investing Financing Utilities U.K. regulated distribution operation $ 220 $ (343 ) $ 129 Australian regulated terminal operation 96 (9 ) (87 ) Colombian regulated distribution operation 7 (22 ) 26 Brazilian regulated gas transmission operation 819 83 (839 ) Transport U.K. port operation 46 (40 ) (10 ) Australian port operation 37 (39 ) 12 Chilean toll roads 56 (5 ) (88 ) Peruvian toll roads 46 (67 ) — Indian toll roads 30 (7 ) (22 ) Energy North American gas storage operation 55 (9 ) (76 ) Canadian district energy operation 26 (82 ) 102 U.S. district energy operation 24 8 (28 ) Corporate Holding LP and other (98 ) (5,089 ) 4,721 Total $ 1,364 $ (5,621 ) $ 3,840 (1) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . (2) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

INCOME TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Income Taxes	INCOME TAXES Our partnership is a flow through entity for tax purposes and as such is not subject to taxation. However, income taxes are recognized for the amount of taxes payable by the partnership’s corporate subsidiaries and for the impact of deferred tax assets and liabilities related to such subsidiaries. (a) Deferred Income Tax Balances The sources of deferred income tax balances are as follows: As of December 31, US$ MILLIONS 2019 2018 Deferred income tax assets Tax losses carried forward $ 397 $ 394 Financial instruments and other 350 77 $ 747 $ 471 Deferred income tax liabilities Property, plant and equipment and investment properties $ (2,541 ) $ (1,702 ) Intangible assets (2,714 ) (2,115 ) $ (5,255 ) $ (3,817 ) Net deferred income tax liabilities $ (4,508 ) $ (3,346 ) Reflected in the Consolidated Statements of Financial Position as follows: Deferred income tax assets $ 112 $ 75 Deferred income tax liabilities (4,620 ) (3,421 ) Net deferred income tax liabilities $ (4,508 ) $ (3,346 ) The sources of deferred income tax balances and movements are as follows: Recognized in US$ MILLIONS Jan. 1, 2019 Net Income Other Comprehensive Income Other (1) Acquisitions/ Dispositions Dec. 31, 2019 Deferred income tax assets related to non-capital losses and capital losses $ 394 $ 40 $ — $ (22 ) $ (15 ) $ 397 Deferred income tax liabilities related to differences in tax and book basis, net (3,740 ) (68 ) (142 ) 54 (1,009 ) (4,905 ) Net deferred income tax liabilities $ (3,346 ) $ (28 ) $ (142 ) $ 32 $ (1,024 ) $ (4,508 ) Recognized in US$ MILLIONS Jan. 1, 2018 Net Income Other Comprehensive Income Other (1) Acquisitions/ Dispositions Dec. 31, 2018 Deferred income tax assets related to non-capital losses and capital losses $ 361 $ (13 ) $ — $ 8 $ 38 $ 394 Deferred income tax liabilities related to differences in tax and book basis, net (3,144 ) (33 ) (97 ) 266 (732 ) (3,740 ) Net deferred income tax liabilities $ (2,783 ) $ (46 ) $ (97 ) $ 274 $ (694 ) $ (3,346 ) (1) Other items relates to foreign exchange as deferred income taxes are calculated based on the functional currency of each operating entity. The amount of non-capital and capital losses and deductible temporary differences for which no deferred income tax assets have been recognized is approximately $990 million ( 2018 : $765 million ). Of the $990 million ( 2018 : $765 million ) deductible temporary differences not recognized, $332 million ( 2018 : $433 million ) relates to capital losses which can be carried forward indefinitely and have no expiry dates. The remaining $658 million ( 2018 : $332 million ) relates to non-capital losses, of which $335 million ( 2018 : $26 million ) expire between 2022 to 2032 and $323 million ( 2018 : $306 million ) that carry forward indefinitely and have no expiry dates. (b) Income Tax Recognized in Profit or Loss The major components of income tax expense include the following: For the year ended December 31, US$ MILLIONS 2019 2018 2017 Tax expense comprises: Current income tax expense $ 250 $ 318 $ 106 Deferred income tax expense (recovery) Origination and reversal of temporary differences 29 53 92 Changes in tax rates or the imposition of new taxes (20 ) (11 ) (41 ) Previously unrecognized deferred taxes 19 4 16 Total income tax expense $ 278 $ 364 $ 173 Net income before income tax expense reconciles to income tax expense as follows: Net income before income tax $ 928 $ 1,170 $ 747 Income tax expense calculated at the domestic rates applicable to profits in the country concerned 354 278 304 Change in substantively enacted tax rates (20 ) (11 ) (41 ) Earnings from investments in associates and joint ventures (50 ) (3 ) (12 ) Portion of gains subject to different tax rates 34 141 2 Taxable income attributable to non-controlling interests (62 ) (35 ) (65 ) International operations subject to different tax rates (6 ) (17 ) (39 ) Deferred tax assets not recognized 19 4 15 Permanent differences and other 9 7 9 Income tax expense recognized in profit or loss $ 278 $ 364 $ 173 As the partnership is not subject to tax, the above reconciliation has been prepared using a composite statutory rate for jurisdictions where Brookfield Infrastructure’s subsidiaries operate. The composite rate has decreased due to changes in the related operating income in the various subsidiaries and changes in local statutory rates. The partnership has approximately $2,441 million ( 2018 : $2,867 million ) of temporary differences associated with investments in subsidiaries, and associates for which no deferred income taxes have been provided. (c) Income Tax Recognized Directly in Other Comprehensive Income US$ MILLIONS 2019 2018 2017 Deferred income tax arising on income and expenses recognized in other comprehensive income: Revaluation of property, plant and equipment $ (148 ) $ (95 ) $ (204 ) Cash flow hedges 3 3 8 Other 3 (5 ) (4 ) Total income tax expense recognized directly in other comprehensive income $ (142 ) $ (97 ) $ (200 )

PARTNERSHIP CAPITAL

PARTNERSHIP CAPITAL	12 Months Ended
	Dec. 31, 2019
Equity [abstract]
PARTNERSHIP CAPITAL	PARTNERSHIP CAPITAL As at December 31, 2019 , our partnership’s capital structure was comprised of three classes of partnership units: units, preferred units and general partnership units. Units entitle the holder to their proportionate share of distributions. Preferred units entitle the holder to cumulative preferential cash distributions in accordance with their terms. General partnership units entitle the holder the right to govern the financial and operating policies of our partnership. The Holding LP’s capital structure is composed of four classes of partnership units: Special General Partner Units, Holding LP Class A Preferred Units, Managing General Partner Units and Redeemable Partnership Units held by Brookfield. In its capacity as the holder of the Special General Partner Units of the Holding LP, the special general partner is entitled to incentive distribution rights which are based on the amount by which quarterly distributions on the Holding LP’s units (other than Holding LP Class A Preferred Units) exceed specified target levels. To the extent distributions on the Holding LP’s units (other than Holding LP Class A Preferred Units) exceed $0.203 per quarter, the incentive distribution rights entitle the special general partner to 15% of incremental distributions above this threshold. To the extent that distributions on the Holding LP’s units (other than Holding LP Class A Preferred Units) exceed $0.22 per unit, the incentive distribution rights entitle the special general partner to 25% of incremental distributions above this threshold. During the year, the Holding LP paid incentive distributions of $158 million ( 2018 : $136 million , 2017 : $113 million ). The Holding LP has issued 122 million Redeemable Partnership Units to Brookfield, which may, at the request of the holder, require the Holding LP to redeem the Redeemable Partnership Units for cash in an amount equal to the market value of our units. This right is subject to our partnership’s right of first refusal which entitles it, at its sole discretion, to elect to acquire any Redeemable Partnership Units so presented to the Holding LP in exchange for one of our partnership’s units (subject to certain customary adjustments). Both the units issued by our partnership and the Redeemable Partnership Units issued by the Holding LP have the same economic attributes in all respects, except for the redemption right described above. The Redeemable Partnership Units participate in earnings and distributions on a per Redeemable Partnership Unit basis equivalent to the per unit participation of the units of our partnership. Our partnership reflects the Redeemable Partnership Units issued to Brookfield by the Holding LP as non-controlling interest–Redeemable Partnership Units held by Brookfield. (a) Special and Limited Partnership Capital Special General Partner Units Limited Partnership Units Total UNITS MILLIONS 2019 2018 2017 2019 2018 2017 2019 2018 2017 Opening balance 1.6 1.6 1.6 277.3 276.6 259.4 278.9 278.2 261.0 Issued for cash — — — 13.8 0.3 17.2 13.8 0.3 17.2 Conversion from Exchange LP Units — — — 3.2 1.3 — 3.2 1.3 — Repurchased and cancelled — — — (0.8 ) (0.9 ) — (0.8 ) (0.9 ) — Ending balance 1.6 1.6 1.6 293.5 277.3 276.6 295.1 278.9 278.2 Special General Partner Limited Partners Total US$ MILLIONS 2019 2018 2017 2019 2018 2017 2019 2018 2017 Opening balance $ 19 $ 19 $ 19 $ 4,911 $ 4,907 $ 4,215 $ 4,930 $ 4,926 $ 4,234 Unit issuance — — — 559 14 692 559 14 692 Conversion from Exchange LP Units — — — 53 20 — 53 20 — Repurchased and cancelled — — — (28 ) (30 ) — (28 ) (30 ) — Ending balance $ 19 $ 19 $ 19 $ 5,495 $ 4,911 $ 4,907 $ 5,514 $ 4,930 $ 4,926 In July 2019, Brookfield Infrastructure issued 13.5 million L.P units at $ 42.50 per unit under shelf registrations in the U.S. and Canada. In total, $575 million of gross proceeds were raised through the issuance and $24 million in equity issuance costs were incurred. Concurrently, Brookfield Infrastructure issued approximately 6.1 million Redeemable Partnership Units to Brookfield for gross proceeds of $250 million . As Brookfield participated in the unit offering at a percentage greater than its ownership interest in the Holding LP prior to the equity offering, this resulted in a slight decrease in our partnership’s ownership interest in the Holding LP without resulting in a loss of control. The difference between the proportionate amount by which the non-controlling interest in Holding LP was increased and the proceeds of the Redeemable Partnership Unit offering resulted in a gain of $8 million that was recognized directly in equity. During the year ended December 31, 2019 , Brookfield Infrastructure repurchased and cancelled 0.8 million units for $28 million ( 2018 : 0.9 million for $30 million , 2017 : nil ) and incurred less than $1 million in commission costs ( 2018 : less than $1 million , 2017 : $nil ). In September 2017, Brookfield Infrastructure issued 16.6 million limited partnership units at $42 per unit under shelf registrations in the United States and Canada. In total, $700 million of gross proceeds were raised through the issuance and $28 million in equity issuance costs were incurred. Concurrently, Brookfield Infrastructure issued 7.4 million Redeemable Partnership Units to Brookfield for proceeds of $300 million . As Brookfield participated in the unit offering at a percentage greater than its ownership interest in the Holding LP prior to the equity offering, this resulted in a slight decrease in our partnership’s ownership interest in the Holding LP without resulting in a loss of control. The difference between the proportionate amount by which the non-controlling interest in Holding LP was increased and the proceeds of the Redeemable Partnership Unit offering resulted in a gain of $6 million that was recognized directly in equity. The gain on changes in ownership interest recognized in equity is recorded as ownership changes within the Consolidated Statements of Partnership Capital. Amounts in accumulated other comprehensive income at the date of the unit offering that were attributable to the limited partners were ratably allocated to accumulated other comprehensive income attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield. In June 2010 , we implemented a distribution reinvestment plan (the “Plan”) that allows eligible holders of our partnership to purchase additional units by reinvesting their cash distributions. Under the Plan, units are acquired at a price per unit calculated by reference to the volume weighted average of the trading price for our units on the NYSE for the five trading days immediately preceding the relevant distribution date. During the year ended December 31, 2019 , our partnership issued less than 1 million units for proceeds of $8 million ( 2018 : less than 1 million units for proceeds of $14 million , 2017 : less than 1 million units for proceeds of $20 million ) under the Plan. The weighted average number of Special General Partner Units outstanding for the year ended December 31, 2019 was 1.6 million ( 2018 : 1.6 million , 2017 : 1.6 million ). The weighted average number of limited partnership units outstanding for the year ended December 31, 2019 was 285.6 million ( 2018 : 276.9 million , 2017 : 264.6 million ). Net income per limited partnership unit was $0.07 for the year ended December 31, 2019 ( 2018 : $0.59 , 2017 : loss per unit of $0.04 ). Net income per limited partnership unit is calculated as the total net income attributable to limited partnership units, less preferred partnership distributions, divided by the average number of limited partnership units outstanding during the year ended December 31, 2019 . (b) Non-controlling interest—Redeemable Partnership Units held by Brookfield Non-controlling interest— Redeemable Partnership Units held by Brookfield UNITS MILLIONS 2019 2018 2017 Opening balance 115.8 115.8 108.4 Issued for cash 6.1 — 7.4 Ending balance 121.9 115.8 115.8 Non-controlling interest— Redeemable Partnership Units held by Brookfield US$ MILLIONS 2019 2018 2017 Opening balance $ 2,078 $ 2,078 $ 1,778 Unit issuance 250 — 300 Ending balance $ 2,328 $ 2,078 $ 2,078 In July 2019, Brookfield Infrastructure issued 6.1 million Redeemable Partnership Units to Brookfield for proceeds of $250 million . In September 2017, Brookfield Infrastructure issued 7.4 million Redeemable Partnership Units to Brookfield for proceeds of $300 million . The weighted average number of Redeemable Partnership Units outstanding for the year ended December 31, 2019 was 118.6 million ( 2018 : 115.8 million , 2017 : 110.6 million ). (c) Non-controlling interest—Exchange LP Units Non-controlling interest— Exchange LP Units held by Brookfield UNITS MILLIONS 2019 2018 2017 Opening balance 4.4 — — Unit issuance — 5.7 — Exchange LP conversion (3.2 ) (1.3 ) — Ending balance 1.2 4.4 — Non-controlling interest— Exchange LP Units held by Brookfield US$ MILLIONS 2019 2018 2017 Opening balance $ 212 $ — $ — Unit issuance — 232 — Exchange LP conversion (53 ) (20 ) — Ending balance $ 159 $ 212 $ — On October 16, 2018, Exchange LP, a subsidiary of our partnership, issued 5.7 million Exchange LP Units for proceeds of $232 million in connection with the privatization of Enercare Inc. The Exchange LP Units provide holders with economic terms that are substantially equivalent to those of our units and are exchangeable, on a one-for-one basis, for our units. Given the exchangeable feature, we present the Exchange LP Units as a component of non-controlling interests. During the year ended December 31, 2019 , Exchange LP unitholders exchanged 3.2 million Exchange LP Units for $53 million of our units. During the year ended December 31, 2018, Exchange LP unitholders exchanged 1.3 million Exchange LP Units for $20 million of our units. (d) Preferred Unitholders’ Capital Preferred Units UNITS MILLIONS 2019 2018 2017 Opening balance 49.9 32.0 20.0 Issued for cash — 18.0 12.0 Repurchased and cancelled — (0.1 ) — Ending balance 49.9 49.9 32.0 Preferred Units US$ MILLIONS 2019 2018 2017 Opening balance $ 936 $ 595 $ 375 Unit issuance — 342 220 Repurchased and cancelled (1 ) (1 ) — Ending balance $ 935 $ 936 $ 595 During the year ended December 31, 2019 , Brookfield Infrastructure repurchased and cancelled less than 0.1 million ( 2018 : 0.1 million ) preferred units for $1 million ( 2018 : $1 million ). No preferred units were repurchased and cancelled in 2017 . On September 12, 2018, our partnership issued 10 million Series 11 Preferred Units at C $25 per unit with a quarterly fixed distribution at a rate of 5.10% annually for the initial period ending December 31, 2023. In total, C$250 million or $190 million of gross proceeds were raised, $4 million in underwriting costs were incurred and less than $1 million in issuance costs were incurred. On January 23, 2018, our partnership issued 8 million Series 9 Preferred Units at C $25 per unit with a quarterly fixed distribution at a rate of 5.00% annually for the initial period ending March 31, 2023. In total, C$200 million or $161 million of gross proceeds were raised, $4 million in underwriting costs were incurred and less than $1 million in issuance costs were incurred. On January 26, 2017 , our partnership issued 12 million Series 7 Preferred Units at C $25 per unit with a quarterly fixed distribution at a rate of 5.00% annually for the initial period ending March 31, 2022. In total, C $300 million or $225 million of gross proceeds were raised, $5 million in underwriting costs were incurred and less than $1 million in issuance costs were incurred.

ACCUMULATED OTHER COMPREHENSIVE

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	12 Months Ended
	Dec. 31, 2019
Disclosure of analysis of other comprehensive income by item [abstract]
ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (a) Attributable to Limited Partners US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 976 $ (835 ) $ 28 $ (26 ) $ — $ (27 ) $ 748 $ 864 Other comprehensive income (loss) (1) 141 (501 ) 67 (70 ) (33 ) 9 182 (205 ) Other items (1) (450 ) — — — — — — (450 ) Balance at December 31, 2018 $ 667 $ (1,336 ) $ 95 $ (96 ) $ (33 ) $ (18 ) $ 930 $ 209 Other comprehensive income (loss) 240 (8 ) (71 ) 14 33 — 38 246 Other items (2),(3) (8 ) 20 6 — — — — 18 Balance at December 31, 2019 $ 899 $ (1,324 ) $ 30 $ (82 ) $ — $ (18 ) $ 968 $ 473 (b) Attributable to General Partner US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 7 $ (6 ) $ 1 $ — $ — $ — $ 4 $ 6 Other comprehensive income (loss) (1) 1 (3 ) 1 — — — 1 — Other items (1) (3 ) — — — — — — (3 ) Balance at December 31, 2018 $ 5 $ (9 ) $ 2 $ — $ — $ — $ 5 $ 3 Other comprehensive income (loss) 1 — — — — — — 1 Other items — — — — — — — — Balance at December 31, 2019 $ 6 $ (9 ) $ 2 $ — $ — $ — $ 5 $ 4 (c) Attributable to Non-controlling interest—Redeemable Partnership Units held by Brookfield US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 425 $ (339 ) $ 11 $ (14 ) $ (2 ) $ (8 ) $ 314 $ 387 Other comprehensive income (loss) (1) 59 (213 ) 29 (29 ) (14 ) 4 77 (87 ) Other items (1) (188 ) — — — — — — (188 ) Balance at December 31, 2018 $ 296 $ (552 ) $ 40 $ (43 ) $ (16 ) $ (4 ) $ 391 $ 112 Other comprehensive income (loss) 99 (3 ) (29 ) 6 14 — 16 103 Other items (2),(3) (4 ) 9 3 — — — — 8 Balance at December 31, 2019 $ 391 $ (546 ) $ 14 $ (37 ) $ (2 ) $ (4 ) $ 407 $ 223 d) Attributable to Non-controlling interest—Exchange LP Units US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ — $ — $ — $ — $ — $ — $ — $ — Other comprehensive income (loss) 2 1 — (1 ) — — 2 4 Balance at December 31, 2018 $ 2 $ 1 $ — $ (1 ) $ — $ — $ 2 $ 4 Other comprehensive income (loss) 1 — — — — — — 1 Other items — — — — — — — — Balance at December 31, 2019 $ 3 $ 1 $ — $ (1 ) $ — $ — $ 2 $ 5 (1) In relation to the sale of our Chilean electricity transmission business, $641 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Additionally, $127 million of deferred tax expense previously recognized within accumulated other comprehensive income was reclassified as current income tax expense within accumulated other comprehensive income. Refer to Note 5 Disposition of Businesses for further details. (2) In relation to the sale of our Australian district energy business, $12 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details. (3) In relation to the partial disposition of a 17% interest in our Chilean toll road business, $38 million of accumulated other comprehensive loss was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details.

DISTRIBUTIONS

DISTRIBUTIONS	12 Months Ended
	Dec. 31, 2019
Distributions [Abstract]
DISTRIBUTIONS	DISTRIBUTIONS For the year ended December 31, 2019 , distributions to partnership unitholders were $820 million or $2.01 per unit ( 2018 : $742 million or $1.88 per unit, 2017 : $651 million or $1.74 per unit). Additionally, incentive distributions were made to the special general partner of $158 million ( 2018 : $136 million , 2017 : $113 million ). On February 7, 2020 , the board of directors of our General Partner approved a 7% increase in our annual distributions to $2.15 per unit, or $0.5375 per unit quarterly, payable on March 31, 2020 to unitholders on record as of the close of business on February 28, 2020 . For the year ended December 31, 2019 , our partnership declared preferred unit distributions of $49 million or $0.98 per preferred unit on a prorated basis ( 2018 : $41 million , 2017 : $ 30 million ).

CONTINGENT ASSETS & LIABILITIES

CONTINGENT ASSETS & LIABILITIES	12 Months Ended
	Dec. 31, 2019
Other Provisions, Contingent Liabilities and Contingent Assets [Abstract]
CONTINGENT ASSETS & LIABILITIES	CONTINGENT ASSETS & LIABILITIES Brookfield Infrastructure, including its associates, had bank and customs guarantees and letters of credit outstanding to third parties totaling $604 million ( 2018 : $195 million ). These guarantees are generally supported by cash on deposit with banks. Our partnership and its subsidiaries are contingently liable with respect to litigation and claims that arise in the normal course of operations.

CONTRACTUAL COMMITMENTS

CONTRACTUAL COMMITMENTS	12 Months Ended
	Dec. 31, 2019
Contractual Commitments [Abstract]
CONTRACTUAL COMMITMENTS	CONTRACTUAL COMMITMENTS In the normal course of business, our partnership will enter into contractual obligations which include commitments relating primarily to contracted project costs for various growth initiatives, committed expenditures associated with gas and electricity sales contracts at our U.K. regulated distribution operation, and operating leases associated with our U.S. data center operation, Australian port operation and North American gas storage operations. As at December 31, 2019 , our partnership had $3,801 million ( 2018 : $2,466 million ) of commitments outstanding, of which 15% mature in less than one year, 29% between two and five years, and 56% after five years. In addition, pursuant to the Master Service Agreement, on a quarterly basis, Brookfield Infrastructure pays a base management fee to the Service Provider equal to 0.3125% per quarter ( 1.25% annually) of the market value of our partnership. This fee is recorded on the Consolidated Statements of Operating Results in general and administrative expenses.

RETIREMENT BENEFIT PLANS

RETIREMENT BENEFIT PLANS	12 Months Ended
	Dec. 31, 2019
Employee Benefits [Abstract]
RETIREMENT BENEFIT PLANS	RETIREMENT BENEFIT PLANS Brookfield Infrastructure offers pension plans to certain employees of its subsidiaries. Brookfield Infrastructure’s obligations under its defined benefit pension plans are determined periodically through the preparation of actuarial valuations. The benefit plans’ expense for 2019 was $9 million ( 2018 : $2 million , 2017 : $10 million ). The discount rate used was 2.5% ( 2018 : 4.5% , 2017 : 4.1% ) with a rate of compensation of 2.8% ( 2018 : 3.0% , 2017 : 3.5% ). US$ MILLIONS 2019 2018 Plan assets $ 686 $ 287 Less accrued benefit obligation (851 ) (368 ) Accrued benefit liability (1) $ (165 ) $ (81 ) (1) Presented within ‘Accounts payable and other’ of the consolidated statements of financial position.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2019
Related Party [Abstract]
RELATED PARTY TRANSACTIONS	RELATED PARTY TRANSACTIONS In the normal course of operations, Brookfield Infrastructure entered into the transactions below with related parties. The immediate parent of Brookfield Infrastructure is our partnership. The ultimate parent of Brookfield Infrastructure is Brookfield. Other related parties of Brookfield Infrastructure represent its subsidiary and operating entities. a) Transactions with the immediate parent Throughout the year, the General Partner, in its capacity as our partnership’s general partner, incurs director fees, a portion of which are charged at cost to our partnership in accordance with our limited partnership agreement. Director fees of $1 million were incurred during the year ended December 31, 2019 ( 2018 : $1 million , 2017 : $1 million ). b) Transactions with other related parties Since inception, Brookfield Infrastructure has had a management agreement (the “Master Services Agreement”) with certain service providers (the “Service Provider”), which are wholly-owned subsidiaries of Brookfield. Pursuant to the Master Services Agreement, on a quarterly basis, Brookfield Infrastructure pays a base management fee, referred to as the Base Management Fee, to the Service Provider equal to 0.3125% per quarter ( 1.25% annually) of the market value of our partnership. The Base Management Fee was $270 million for the year ended December 31, 2019 ( 2018 : $214 million , 2017 : $230 million ). As of December 31, 2019 , $76 million was outstanding as payable to the Service Provider ( 2018 : $51 million ). For purposes of calculating the Base Management Fee, the market value of our partnership is equal to the aggregate value of all the outstanding units of our partnership (assuming full conversion of Brookfield’s Redeemable Partnership Units in the Holdings LP into units of our partnership), preferred units and securities of the other Service Recipients (as defined in Brookfield Infrastructure’s Master Services Agreement) that are not held by Brookfield Infrastructure, plus all outstanding third party debt with recourse to a Service Recipient, less all cash held by such entities. As of December 31, 2019 , Brookfield Infrastructure had a receivable balance of $21 million from subsidiaries of Brookfield ( December 31, 2018 : $20 million ) and loans payable of $99 million to subsidiaries of Brookfield ( December 31, 2018 : $73 million ). The loans are payable in full between 2019 and 2026 with interest rates ranging from 3.8% to 8.5% per annum. Brookfield Infrastructure, from time to time, will place deposits with, or receive deposits from, Brookfield. As at December 31, 2019 , Brookfield Infrastructure’s deposit balance with Brookfield was less than $1 million ( December 31, 2018 : less than $1 million ) and earned interest of less than $1 million for the year ended December 31, 2019 ( 2018 : less than $1 million , 2017 : less than $1 million ). As at December 31, 2019 , Brookfield Infrastructure’s deposit balance from Brookfield was $ nil (2018: $ nil , 2017: $ nil ) and Brookfield Infrastructure incurred interest expense of $4 million for year ended December 31, 2019 (2018: $ nil 2017: $ nil ). Deposits bear interest at market rates and were provided to Brookfield Infrastructure to fund our partnership’s recent acquisitions. Brookfield Infrastructure has entered into a $500 million revolving credit facility with Brookfield to provide additional liquidity for general corporate purposes and capital expenditures, if required. As of December 31, 2019 , there were $nil ( December 31, 2018 : $nil ) borrowings outstanding. Brookfield Infrastructure’s subsidiaries provide heating, cooling, and connection services in the normal course of operations on market terms to subsidiaries and associates of Brookfield Property Partners L.P. In addition, our subsidiaries lease office space and obtain construction, consulting and engineering services in the normal course of operations on market terms from subsidiaries and associates of Brookfield Property Partners L.P. For the year ended December 31, 2019 , revenues of $33 million were generated ( 2018 : $16 million , 2017 : $8 million ) and expenses of $15 million were incurred ( 2018 : $5 million , 2017 : $4 million ). In addition, subsidiaries of Brookfield Infrastructure reported lease assets and liabilities with Brookfield Property Partners L.P. of $11 million ( 2018 : $ nil ). Brookfield Infrastructure utilizes a wholly-owned subsidiary of Brookfield to negotiate and purchase insurance and assess the adequacy of insurance on behalf of our partnership and certain subsidiaries. During the year ended December 31, 2019 , Brookfield Infrastructure paid less than $1 million for these services ( 2018 : less than $1 million , 2017 : less than $1 million ). Brookfield Infrastructure’s U.K. port operation provides port marine services on market terms to a subsidiary acquired by Brookfield Business Partners L.P. during 2017. For the year ended December 31, 2019 , $4 million of revenues were generated ( December 31, 2018 : $4 million ). Brookfield Infrastructure’s subsidiaries purchase electricity from, and distribute electricity on behalf of, a subsidiary of Brookfield Renewable Partners L.P. in the normal course of operations on market terms. For the year ended December 31, 2019 , revenues of $3 million were generated ( 2018 : $1 million ) and expenses of $52 million were incurred ( 2018 : $11 million ).

DERIVATIVE FINANCIAL INSTRUMENT

DERIVATIVE FINANCIAL INSTRUMENTS	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
DERIVATIVE FINANCIAL INSTRUMENTS	DERIVATIVE FINANCIAL INSTRUMENTS Brookfield Infrastructure’s activities expose it to a variety of financial risks, including market risk (i.e. currency risk, interest rate risk, commodity risk and other price risk), credit risk and liquidity risk. Brookfield Infrastructure and its subsidiaries selectively use derivative financial instruments principally to manage these risks. The aggregate notional amount of Brookfield Infrastructure’s derivative positions at December 31, 2019 and 2018 were as follows: US$ MILLIONS Note 2019 2018 Foreign exchange contracts (a) $ 4,626 $ 3,482 Interest rates swaps and other (b) 11,229 6,484 $ 15,855 $ 9,966 The following table presents the change in fair values of Brookfield Infrastructure’s derivative positions during the years ended December 31, 2019 and 2018 : US$ MILLIONS Unrealized Gains on Derivative Financial Assets Unrealized Losses on Derivative Financial Liabilities Net Change During 2019 Net Change During 2018 Foreign exchange derivatives $ 25 $ (153 ) $ (128 ) $ 355 Interest rate derivative 155 (186 ) (31 ) (142 ) $ 180 $ (339 ) $ (159 ) $ 213 (a) Foreign Exchange Brookfield Infrastructure held the following foreign exchange contracts with notional amounts at December 31, 2019 and 2018 . Notional Amount (U.S. Dollars) Average Exchange Rate US$ MILLIONS 2019 2018 2019 2018 Foreign exchange contracts British pounds $ 2,882 $ 1,263 1.31 1.36 Australian dollars 1,102 1,184 0.73 0.75 European Union euros 365 461 1.25 1.22 Chilean pesos 242 255 0.0015 0.0015 Colombian peso 19 — 0.0003 — Peruvian soles 12 11 0.29 0.30 Canadian dollars 4 308 0.76 0.78 $ 4,626 $ 3,482 (b) Interest Rates At December 31, 2019 , Brookfield Infrastructure held interest rate and cross currency interest rate swap contracts having an aggregate notional amount of $10,996 million ( 2018 : $6,324 million ). Brookfield Infrastructure has inflation linked swaps with an aggregate notional amount of $167 million ( 2018 : $160 million ). Our partnership has an aggregate notional amount of $3,445 million floating interest rate derivatives that are benchmarked against the LIBOR, $1,916 million floating interest rates derivatives that are benchmarked against the bank bill swap rate and $1,501 million floating interest rates derivatives that are benchmarked against the CDOR that could be impacted by the IBOR reform. Please refer to Note 3 Significant Accounting Policies for more details. Other Information Regarding Derivative Financial Instruments The following table presents the notional amounts underlying Brookfield Infrastructure’s derivative instruments by term to maturity as at December 31, 2019 and the comparative notional amounts at December 31, 2018 , for both derivatives that are classified as fair value through profit or loss and derivatives that qualify for hedge accounting: 2019 2018 US$ MILLIONS < 1 year 1 to 5 years > 5 years Total Notional Amount Total Notional Amount Fair value through profit or loss Foreign exchange derivatives $ 651 $ 765 $ — $ 1,416 $ 1,768 Interest rate derivatives Interest rate swaps, cross currency interest rate swaps and other 66 53 — 119 300 Inflation linked swaps — — 167 167 160 $ 717 $ 818 $ 167 $ 1,702 $ 2,228 Elected for hedge accounting Foreign exchange derivatives $ 2,051 $ 1,159 $ — $ 3,210 $ 1,714 Interest rate derivatives Interest rate and cross currency interest rate swaps 522 5,870 4,551 10,943 6,024 $ 2,573 $ 7,029 $ 4,551 $ 14,153 $ 7,738 The following table classifies derivatives elected for hedge accounting during the years ended December 31, 2019 and 2018 as either cash flow hedges or net investment hedges. Changes in the fair value of the effective portion of the hedges are recorded in either other comprehensive income or net income, depending on the hedge classification, whereas changes in the fair value of the ineffective portion of the hedge are recorded in net income: 2019 2018 AS AT AND FOR THE YEARS ENDED (MILLIONS) Notional Effective Portion Ineffective Portion Notional Effective Portion Ineffective Portion Cash flow hedges $ 10,943 $ (33 ) $ (1 ) $ 6,024 $ (101 ) $ (1 ) Net investment hedges 3,210 (113 ) 16 1,714 189 9 $ 14,153 $ (146 ) $ 15 $ 7,738 $ 88 $ 8 Our partnership settles the difference between the contracted fixed and floating rates of its interest rate swaps on a net basis. All interest rate swap contracts exchanging floating rate interest amounts for fixed rate interest amounts are designated as cash flow hedges in order to reduce our partnership’s cash flow exposure resulting from variable interest rates on borrowings. The interest rate swaps and the interest payments on the borrowings occur simultaneously and the amount accumulated in equity is reclassified to profit or loss over the period that the floating rate interest payments on borrowings affect profit or loss.

FINANCIAL RISK MANAGEMENT

FINANCIAL RISK MANAGEMENT	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
FINANCIAL RISK MANAGEMENT	FINANCIAL RISK MANAGEMENT Brookfield Infrastructure is exposed to the following risks as a result of holding financial instruments: capital risk; liquidity risk; market risk (i.e. interest rate risk and foreign currency risk); and credit risk. The following is a description of these risks and how they are managed: (a) Liquidity Risk Management Brookfield Infrastructure manages its capital structure to be able to continue as a going concern while maximizing the return to stakeholders. Brookfield Infrastructure’s overall capital strategy remains unchanged from 2018 . Our non-recourse borrowings have increased due to recently completed acquisitions while maintaining our net debt to capitalization ratio consistent with the prior year. The capital structure of Brookfield Infrastructure consists of debt, offset by cash and cash equivalents, and partnership capital comprised of issued capital and accumulated gains. US$ MILLIONS 2019 2018 Corporate borrowings $ 2,475 $ 1,993 Non-recourse borrowings 18,544 13,113 Subsidiary and corporate borrowings 21,019 15,106 Preferred shares 20 20 Cash and cash equivalents (1) (969 ) (713 ) Net debt 20,070 14,413 Total partnership capital 22,177 14,668 Total capital and net debt $ 42,247 $ 29,081 Net debt to capitalization ratio 48 % 50 % (1) Includes marketable securities. The Board, along with senior management of the Service Provider, reviews Brookfield Infrastructure’s capital structure and as part of this review, considers the cost of capital and the risk associated with each class of capital. Brookfield Infrastructure manages its debt exposure by financing its operations on a non-recourse basis with prudent levels of debt, ensuring a diversity of funding sources as well as laddering its maturity profile to minimize refinance risk. Brookfield Infrastructure also borrows in the currency where the asset operates, where possible, in order to hedge its currency risk. Generally, Brookfield Infrastructure’s equity strategy is to issue equity in conjunction with acquisitions or outsized organic growth initiatives or acquisition activity at our businesses. The equity portion of capital expenditures and normal levels of acquisition of activity will be fully self-funded through operating cash flows retained in the business and capital recycling. However, Brookfield Infrastructure may also issue equity opportunistically to enhance its liquidity to pursue investments. Brookfield Infrastructure maintains active shelf registrations to enable it to issue securities in both the U.S. and Canadian markets. Brookfield Infrastructure’s financing plan is to fund its recurring growth capital expenditures with cash flow generated by its operations after maintenance capital expenditure, as well as debt financing that is sized to maintain its credit profile. To fund large scale development projects and acquisitions, Brookfield Infrastructure will evaluate a variety of capital sources including proceeds from selling non-core assets, equity and debt financing. Our partnership will seek to raise additional equity if Brookfield Infrastructure believes it can earn returns on these investments in excess of the cost of the incremental partnership capital. As disclosed within Note 20 , Borrowings, Brookfield Infrastructure has various loan facilities in place. In certain cases, the facilities have financial covenants which are generally in the form of interest coverage ratios and leverage ratios. Brookfield Infrastructure does not have any market capitalization covenants attached to any of its borrowings, nor does it have any other externally imposed capital requirements. During the years ended December 31, 2019 and 2018 , there were no breaches of any loan covenants within Brookfield Infrastructure. Brookfield Infrastructure attempts to maintain sufficient financial liquidity at all times so that it is able to participate in attractive opportunities as they arise, better withstand sudden adverse changes in economic circumstances and maintain its distribution of FFO to unitholders. Brookfield Infrastructure’s principal sources of liquidity are cash flows from its operations, undrawn credit facilities and access to public and private capital markets. Brookfield Infrastructure also structures the ownership of its assets to enhance its ability to monetize them to provide additional liquidity, if necessary. Brookfield Infrastructure’s corporate liquidity as at December 31 was as follows: US$ MILLIONS (1) 2019 2018 Corporate cash and financial assets $ 273 $ 238 Availability under committed credit facilities 2,475 2,475 Draws on credit facility (820 ) (510 ) Commitments under credit facility (54 ) (47 ) Corporate liquidity $ 1,874 $ 2,156 (1) Corporate level only. Brookfield Infrastructure’s $1.975 billion committed revolving credit facility and $500 million credit facility with Brookfield are available for investments and acquisitions, as well as general corporate purposes. Commitments under the committed revolving credit facility will be available on a revolving basis until June 28, 2024 . All amounts outstanding at that time will be repayable in full. The facility is intended to be a bridge to equity financing rather than a permanent source of capital. At December 31, 2019 , there was $820 million drawn on this facility ( 2018 : $510 million ) and $54 million was committed to letters of credit ( 2018 : $47 million ). The following tables detail the contractual maturities for Brookfield Infrastructure’s financial liabilities. The tables reflect the undiscounted cash flows of financial liabilities based on the earliest date on which Brookfield Infrastructure can be required to pay. The tables include both interest and principal cash flows: Less than 1 year 1-2 years 2-5 years 5+ years Total contractual cash flows December 31, 2019 US$ MILLIONS Accounts payable and other liabilities $ 1,702 $ 94 $ 41 $ 254 $ 2,091 Corporate borrowings — — 1,705 770 2,475 Non-recourse borrowings 1,405 1,019 7,110 9,142 18,676 Financial liabilities 327 293 1,080 473 2,173 Lease liabilities (1) 223 194 475 1,903 2,795 Interest Expense: Corporate borrowings 74 74 165 123 436 Non-recourse borrowings 715 660 1,762 2,483 5,620 Less than 1 year 1-2 years 2-5 years 5+ years Total contractual cash flows December 31, 2018 US$ MILLIONS Accounts payable and other liabilities $ 1,048 $ 48 $ 36 $ 220 $ 1,352 Corporate borrowings — — 605 1,388 1,993 Non-recourse borrowings 995 794 5,127 6,290 13,206 Financial liabilities 124 26 1,037 93 1,280 Lease liabilities (1) — — — — — Interest Expense: Corporate borrowings 67 66 178 75 386 Non-recourse borrowings 595 542 1,397 1,771 4,305 (1) The impact of the adoption of IFRS 16 requires the recognition of lease liabilities. Please refer to Note 3 Significant Accounting Policies for further details. (b) Market Risk Market risk is defined for these purposes as the risk that the fair value or future cash flows of a financial instrument held by Brookfield Infrastructure will fluctuate because of the change in market prices. Market risk includes the risk of changes in interest rates, foreign currency exchange rates and equity prices. Brookfield Infrastructure seeks to minimize the risks associated with foreign currency exchange rates and interest rates primarily through the use of derivative financial instruments to hedge these risk exposures. The use of financial derivatives is governed by Brookfield Infrastructure’s Treasury Policy. Brookfield Infrastructure does not enter into, or trade financial instruments, including derivative financial instruments, for speculative purposes. The Treasury Policy provides written principles on the use of financial derivatives. With respect to its treasury policy, the Service Provider performs the monitoring, review and approval role and report to the Board on a regular basis. Financial instruments held by Brookfield Infrastructure that are subject to market risk include other financial assets, borrowings, derivative instruments, such as interest rate and foreign currency contracts, and marketable securities. Our partnership is exposed to equity price risks arising from marketable securities. As at December 31, 2019 the balance of the portfolio was $142 million ( 2018 : $173 million ), a 10% change in the value of the portfolio would impact our equity by $14 million and result in an impact on the Consolidated Statements of Operating Results of $7 million and Consolidated Statements of Comprehensive Income of $7 million . Interest Rate Risk Management Brookfield Infrastructure’s primary objectives with respect to interest rate risk management are to ensure that: • Brookfield Infrastructure is not exposed to interest rate movements that could adversely impact its ability to meet financial obligations; • Earnings and distributions are not adversely affected; • Volatility of debt servicing costs is managed within acceptable parameters; and • All borrowing covenants under various borrowing facilities, including interest coverage ratios, are complied with. To achieve these objectives, in general terms, Brookfield Infrastructure’s funding mix comprises both fixed and floating rate debt. Fixed rate debt is achieved either through fixed rate debt funding or through the use of financial derivate instruments. In addition, where possible, interest rate risk is minimized by matching the terms of interest rate swap contracts in regulated businesses to the term of the rate period, thus providing natural hedges. The sensitivity analyses below reflect Brookfield Infrastructure’s exposure to interest rates for both derivative and non-derivative instruments at the reporting date, assuming that a 10 basis point increase or decrease in rates takes place at the beginning of the financial year and is held constant throughout the reporting period. The sensitivity analyses assume a 10 basis point change to reflect the current methodology employed by Brookfield Infrastructure in assessing interest rate risk. Such parallel shift in the yield curve by 10 basis points would have had the following impact, assuming all other variables were held constant: 2019 2018 2017 US$ MILLIONS 10 bp decrease 10 bp increase 10 bp decrease 10 bp increase 10 bp decrease 10 bp increase Net income $ 1 $ (1 ) $ 1 $ (1 ) $ — $ — Other comprehensive income (loss) (2 ) 2 (2 ) 2 (1 ) 1 Foreign Currency Risk Management Brookfield Infrastructure has exposure to foreign currency risk in respect of currency transactions, the value of Brookfield Infrastructure’s net investment, cash flows and capital expenditures that are denominated outside of the U.S. Brookfield Infrastructure’s approach to foreign currency risk management is: • Brookfield Infrastructure leverages any natural hedges that may exist within its operations; • Brookfield Infrastructure utilizes local currency debt financing to the extent possible; and • Brookfield Infrastructure may utilize derivative contracts to the extent that natural hedges are insufficient. The tables below set out Brookfield Infrastructure’s currency exposure at December 31, 2019 , 2018 and 2017 : 2019 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD & Other Total Assets: Current assets $ 1,232 $ 1,914 $ 430 $ 456 $ 95 $ 316 $ 23 $ 971 $ 122 $ 231 $ 51 $ 5,841 Non-current assets 14,594 5,488 7,195 6,889 821 8,541 764 1,166 1,337 3,143 529 50,467 $ 15,826 $ 7,402 $ 7,625 $ 7,345 $ 916 $ 8,857 $ 787 $ 2,137 $ 1,459 $ 3,374 $ 580 $ 56,308 Liabilities: Current liabilities $ 1,345 $ 1,530 $ 749 $ 211 $ 68 $ 456 $ 24 $ 724 $ 19 $ 265 $ 48 $ 5,439 Non-current liabilities 8,908 3,703 4,211 3,448 1,112 4,639 73 314 683 1,482 119 28,692 10,253 5,233 4,960 3,659 1,180 5,095 97 1,038 702 1,747 167 34,131 Non-controlling interest—in operating subsidiaries and preferred unitholders 5,704 475 754 1,414 (320 ) 4,066 — 957 638 1,360 — 15,048 Non-controlling interest—Redeemable Partnership Units held by Brookfield (37 ) 485 547 650 16 (87 ) 197 41 34 76 117 2,039 Non-controlling interest—Exchange LP — 4 5 6 — (1 ) 2 — — 1 1 18 Net investment attributable to limited partners and general partner $ (94 ) $ 1,205 $ 1,359 $ 1,616 $ 40 $ (216 ) $ 491 $ 101 $ 85 $ 190 $ 295 $ 5,072 2018 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD & Other Total Assets: Current assets $ 695 $ 245 $ 185 $ 310 $ 82 $ 258 $ — $ 279 $ 104 $ 90 $ 28 $ 2,276 Non-current assets 5,237 5,303 4,708 6,828 940 6,206 861 1,857 1,308 976 80 34,304 $ 5,932 $ 5,548 $ 4,893 $ 7,138 $ 1,022 $ 6,464 $ 861 $ 2,136 $ 1,412 $ 1,066 $ 108 $ 36,580 Liabilities: Current liabilities $ 1,031 $ 316 $ 320 $ 106 $ 60 $ 187 $ — $ 262 $ 20 $ 65 $ 50 $ 2,417 Non-current liabilities 3,836 3,628 2,798 3,185 861 3,093 — 772 654 668 — 19,495 4,867 3,944 3,118 3,291 921 3,280 — 1,034 674 733 50 21,912 Non-controlling interest—in operating subsidiaries and preferred unitholders 1,261 372 442 1,540 43 2,766 — 964 622 229 — 8,239 Non-controlling interest—Redeemable Partnership Units held by Brookfield (55 ) 349 378 654 16 119 244 39 33 29 17 1,823 Non-controlling interest—Exchange LP (4 ) 14 15 25 1 5 10 2 1 1 1 71 Net investment attributable to limited partners and general partner $ (137 ) $ 869 $ 940 $ 1,628 $ 41 $ 294 $ 607 $ 97 $ 82 $ 74 $ 40 $ 4,535 2017 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD Total Assets: Current assets $ 358 $ 276 $ 151 $ 322 $ 85 $ 78 $ — $ 68 $ 100 $ 57 $ 17 $ 1,512 Non-current assets 4,400 5,770 4,431 8,184 1,117 814 836 764 1,356 256 37 27,965 $ 4,758 $ 6,046 $ 4,582 $ 8,506 $ 1,202 $ 892 $ 836 $ 832 $ 1,456 $ 313 $ 54 $ 29,477 Liabilities: Current liabilities $ 641 $ 227 $ 414 $ 73 $ 59 $ 55 $ — $ 26 $ 18 $ 30 $ 21 $ 1,564 Non-current liabilities 3,093 3,983 2,614 2,015 989 443 — 438 673 185 6 14,439 3,734 4,210 3,028 2,088 1,048 498 — 464 691 215 27 16,003 Non-controlling interest—in operating subsidiaries and preferred unitholders 602 417 396 3,082 75 891 — 302 644 60 1 6,470 Non-controlling interest—Redeemable Partnership Units held by Brookfield (50 ) 407 332 959 23 28 240 19 35 11 8 2,012 Net investment attributable to limited partners and general partner $ 472 $ 1,012 $ 826 $ 2,377 $ 56 $ (525 ) $ 596 $ 47 $ 86 $ 27 $ 18 $ 4,992 The following tables detail Brookfield Infrastructure’s sensitivity to a 10% increase and decrease in the U.S. dollar against the relevant foreign currencies, with all other variables held constant as at reporting date. 10% is the sensitivity rate used when reporting foreign currency risk internally. The sensitivity analysis is performed as follows: • Outstanding foreign currency denominated monetary items (excluding foreign exchange derivative contracts) are adjusted at period end for a 10% change in foreign currency rates from the rate at which they are translated; • Foreign currency derivative contracts are measured as the change in fair value of the derivative as a result of a 10% change in the spot currency rate; and • The impact on net income results from performing a sensitivity of a 10% change in foreign exchange rates applied to the profit or loss contribution from foreign operations (after considering the impact of foreign exchange derivative contracts). Impact on Net Income 2019 2018 2017 US$ MILLIONS -10% 10% -10% 10% -10% 10% USD/AUD $ 4 $ (4 ) $ (20 ) $ 20 $ (18 ) $ 18 USD/EUR — — (19 ) 19 (9 ) 9 USD/GBP 7 (7 ) (11 ) 11 (3 ) 3 USD/CLP — — (3 ) 3 1 (1 ) USD/COP 1 (1 ) 1 (1 ) — — USD/BRL 18 (18 ) 10 (10 ) 21 (21 ) USD/CAD 1 (1 ) (2 ) 2 (1 ) 1 USD/PEN — — — — — — USD/INR (2 ) 2 (1 ) 1 — — USD/NZD — — — — — — Impact on Partnership Capital 2019 2018 2017 US$ MILLIONS -10% 10% -10% 10% -10% 10% USD/AUD $ 12 $ (12 ) $ — $ — $ — $ — USD/EUR — — — — — — USD/GBP — — — — — — USD/CLP (24 ) 24 (28 ) 28 8 (8 ) USD/COP 2 (2 ) 8 (8 ) 7 (7 ) USD/BRL 227 (227 ) 231 (231 ) 334 (334 ) USD/CAD — — — — — — USD/PEN 11 (11 ) 11 (11 ) 12 (12 ) USD/INR 27 (27 ) 10 (10 ) 4 (4 ) USD/NZD — — — — — — (c) Credit Risk Management Credit risk is the risk of loss due to the failure of a borrower or counterparty to fulfill its contractual obligations. From a treasury perspective, counterparty credit risk is managed through the establishment of authorized counterparty credit limits which are designed to ensure that Brookfield Infrastructure only deals with creditworthy counterparties and that counterparty concentration is addressed and the risk of loss is mitigated. Credit limits are sufficiently low to restrict Brookfield Infrastructure from having credit exposures concentrated with a single counterparty but rather encourages spreading such risks among several parties. The limits are set at levels that reflect Brookfield Infrastructure’s scale of activity and allow it to manage its treasury business competitively. Brookfield Infrastructure does not have any significant credit risk exposure to any single counterparty or any group of counterparties having similar characteristics. The credit risk on liquid funds and derivative financial instruments is limited because the counterparties are banks with high credit ratings assigned by international credit rating agencies. Exposure to credit risk is limited to the carrying amount of the assets on the Consolidated Statements of Financial Position.

CAPITAL MANAGEMENT

CAPITAL MANAGEMENT	12 Months Ended
	Dec. 31, 2019
Disclosure of Capital Management [Abstract]
CAPITAL MANAGEMENT	CAPITAL MANAGEMENT Our partnership’s approach to capital management is focused on maximizing returns to unitholders and ensuring capital is deployed in a manner consistent with achieving our investment return objectives. Invested Capital, which tracks the amount of capital that has been contributed to our partnership, is a measure we utilize to assess returns on capital deployed, relative to targeted returns. Investment decisions are based on, amongst other measures and factors, targeted returns on Invested Capital of 12% to 15% annually over the long-term. We measure return on Invested Capital as Adjusted Funds from Operations (“AFFO”), less estimated returns of capital on operations that are not perpetual in nature, divided by the weighted average Invested Capital for the period. We define AFFO as FFO less capital expenditures required to maintain the current performance of our operations (maintenance capital expenditures). We define Invested Capital as partnership capital removing the impact of the following items: non-controlling interest - in operating subsidiaries, retained earnings or deficit, accumulated other comprehensive income and ownership changes. US$ MILLIONS 2019 2018 Partnership Capital $ 22,177 $ 14,668 Remove impact of the following items since inception: Non-controlling interest - in operating subsidiaries (14,113 ) (7,303 ) Deficit 2,048 1,228 Accumulated other comprehensive income (705 ) (328 ) Ownership changes (398 ) (109 ) Invested Capital $ 9,009 $ 8,156 The following table presents the change in Invested Capital during year ended December 31, 2019 : US$ MILLIONS 2019 2018 Opening balance $ 8,156 $ 7,599 Issuance of preferred units, net of repurchases 72 341 Issuances of limited partnership units and redeemable partnership units, net of repurchases 781 (16 ) Issuance of Exchange LP Units — 232 Ending balance $ 9,009 $ 8,156 Weighted Average Invested Capital $ 8,563 $ 7,858

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2019
Cash Flow Statement [Abstract]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION For the year ended US$ MILLIONS 2019 2018 2017 Interest paid $ 829 $ 507 $ 451 Income taxes paid $ 179 $ 427 $ 132 Amounts paid and received for interest were reflected as operating cash flows in the Consolidated Statements of Cash Flows. Interest paid is net of debt related hedges. Amounts paid for income taxes were reflected as either operating cash flows or investing cash flows in the Consolidated Statements of Cash Flows depending upon the nature of the underlying transaction. Details of “Changes in non-cash working capital, net” on the Consolidated Statements of Cash Flows are as follows: For the year ended US$ MILLIONS 2019 2018 2017 Accounts receivable $ 42 $ 176 $ (31 ) Prepayments (120 ) 5 4 Accounts payable and other 146 (305 ) 158 Changes in non-cash working capital, net $ 68 $ (124 ) $ 131

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2019
Disclosure of events after reporting period [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Partial Disposition of our Interest in Chilean Toll Road Business On February 6, 2020, Brookfield Infrastructure completed the sale of a further 17% interest in its Chilean toll road business for total consideration of approximately $170 million . Brookfield Infrastructure retained control over the business after the sale.

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]
Statement of Compliance	Statement of Compliance T hese consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as issued by the International Accounting Standards Board (“IFRS”). The consolidated financial statements were authorized for issue by the Board of Directors on February 28, 2020 .
Basis of Preparation	Basis of Preparation The consolidated financial statements are prepared on a going concern basis.
Subsidiaries	Subsidiaries These consolidated financial statements include the accounts of our partnership and subsidiaries over which our partnership has control. Subsidiaries are consolidated from the date of acquisition, being the date on which our partnership obtains control, and continue to be consolidated until the date when control is lost. Our partnership (investor) controls an investee when it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Together, our partnership and its subsidiaries are referred to as “Brookfield Infrastructure” in these financial statements. Non-controlling interests may be initially measured either at fair value or at the non-controlling interests’ proportionate share of the fair value of the acquiree’s identifiable net assets. The choice of measurement basis is made on an acquisition by acquisition basis. Subsequent to acquisition, the carrying amount of non-controlling interests is the amount of those interests at initial recognition plus the non-controlling interests’ share of subsequent changes in partnership capital in addition to changes in ownership interests. Total comprehensive income is attributed to non-controlling interests, even if this results in the non-controlling interests having a deficit balance. Holding LP has issued Redeemable Partnership Units held by Brookfield, which may, at the request of the holder, require the Holding LP to redeem the Redeemable Partnership Units for cash consideration equal to the market price of our partnership’s units. This right is subject to our partnership’s right of first refusal which entitles it, at its sole discretion, to elect to acquire any Redeemable Partnership Unit so presented to Holding LP in exchange for one of our partnership’s units subject to certain customary adjustments. All intercompany balances, transactions, revenues and expenses are eliminated in full.
Associates and Joint Ventures	Associates and Joint Ventures Associates and joint ventures are entities over which our partnership has significant influence or joint control. Significant influence is the power to participate in the financial and operating policy decisions of the investee but does not constitute control. Our partnership accounts for investments over which it has significant influence using the equity method, and are recorded as Investments in associates and joint ventures on the Consolidated Statements of Financial Position. Interests in investments accounted for using the equity method are initially recorded at cost. If the cost of the associate is lower than the proportionate share of the investment’s underlying fair value, our partnership records a gain on the difference between the cost and the underlying fair values of the identifiable net assets of the associate. If the cost of the associate is greater than our partnership’s proportionate share of the underlying fair value, goodwill and other adjustments arising from the purchase price allocation relating to the associate is included in the carrying amount of the investment. Subsequent to initial recognition, the carrying value of our partnership’s interest in an investee is adjusted for our partnership’s share of comprehensive income or loss and distributions from the investee. Profits or losses resulting from transactions with an associate are recognized in the consolidated financial statements based on the interests of unrelated investors in the associate.
Foreign Currency Translation	Foreign Currency Translation The U.S. dollar is the functional and presentation currency of Brookfield Infrastructure. Each of Brookfield Infrastructure’s subsidiaries, associates and jointly controlled entities determines its own functional currency and items included in the financial statements of each subsidiary and associate are measured using that functional currency. Assets and liabilities of foreign operations having a functional currency other than the U.S. dollar are translated at the rate of exchange prevailing at the reporting date and revenues and expenses at average rates during the period. Gains or losses on translation are included as a component of other comprehensive income. On disposal of a foreign operation resulting in the loss of control, the component of other comprehensive income due to accumulated foreign currency translation relating to that foreign operation is reclassified to net income. Gains or losses on foreign currency denominated balances and transactions that are designated as hedges of net investments in these operations are reported in the same manner. On partial disposal of a foreign operation in which control is retained, the proportionate share of the component of other comprehensive income or loss relating to that foreign operation is reclassified to non-controlling interests in that foreign operation. Foreign currency denominated monetary assets and liabilities are translated using the rate of exchange prevailing at the reporting date and non-monetary assets and liabilities measured at fair value are translated at the rate of exchange prevailing at the date when the fair value was determined. Revenues and expenses are measured at average rates during the period. Gains or losses on translation of these items are included in net income. Gains and losses on transactions which hedge these items are also included in net income or loss. Foreign currency denominated non-monetary assets and liabilities, measured at historic cost, are translated at the rate of exchange at the transaction date.
Business Combinations	Business Combinations Business acquisitions in which control is acquired are accounted for using the acquisition method, other than those between and among entities under common control. The consideration of each acquisition is measured at the aggregate of the fair values at the acquisition date of assets transferred by the acquirer, liabilities incurred or assumed, and equity instruments issued by Brookfield Infrastructure in exchange for control of the acquiree. Acquisition related costs are recognized in the Consolidated Statement of Operating Results as incurred and included in other expenses. Where applicable, the consideration for the acquisition includes any asset or liability resulting from a contingent consideration arrangement, measured at its acquisition-date fair value. Subsequent changes in fair values are adjusted against the cost of the acquisition where they qualify as measurement period adjustments. All other subsequent changes in the fair value of contingent consideration classified as liabilities will be recognized in the Consolidated Statements of Operating Results, whereas changes in the fair values of contingent consideration classified within partnership capital are not subsequently re-measured. Where a business combination is achieved in stages, Brookfield Infrastructure’s previously held interests in the acquired entity are remeasured to fair value at the acquisition date, that is, the date Brookfield Infrastructure attains control and the resulting gain or loss, if any, is recognized in the Consolidated Statements of Operating Results. Amounts arising from interests in the acquiree prior to the acquisition date that have previously been recognized in other comprehensive income are reclassified to the Consolidated Statements of Operating Results, where such treatment would be appropriate if that interest were disposed of. If the initial accounting for a business combination is incomplete by the end of the reporting period in which the combination occurs, Brookfield Infrastructure reports provisional amounts for the items for which the accounting is incomplete. Those provisional amounts are adjusted during the measurement period, or additional assets or liabilities are recognized, to reflect new information obtained about facts and circumstances that existed as of the acquisition date that, if known, would have affected the amounts recognized as of that date. The measurement period is the period from the date of acquisition to the date Brookfield Infrastructure obtains complete information about facts and circumstances that existed as of the acquisition date. The measurement period is subject to a maximum of one year subsequent to the acquisition date. If, after reassessment, Brookfield Infrastructure’s interest in the fair value of the acquiree’s identifiable net assets exceeds the sum of the consideration transferred, the amount of any non-controlling interests in the acquiree and the fair value of the acquirer’s previously held equity interest in the acquiree if any, the excess is recognized immediately in profit or loss as a bargain purchase gain. Contingent liabilities acquired in a business combination are initially measured at fair value at the date of acquisition. At the end of subsequent reporting periods, such contingent liabilities are measured at the higher of the amount that would be recognized in accordance with IAS 37 , Provisions, Contingent Liabilities and Contingent Assets (“IAS 37”) and the amount initially recognized less cumulative amount of income recognized in accordance with IFRS 15, Revenue from Contracts with Customers .
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents include cash on hand and short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.
Accounts Receivable	Accounts Receivable Trade receivables are recognized initially at fair value and subsequently measured at amortized cost using the effective interest method, less any allowance for expected credit losses.
Property, Plant and Equipment	Property, Plant and Equipment Brookfield Infrastructure uses the revaluation method of accounting for all classes of property, plant and equipment. Property, plant and equipment is initially measured at cost and subsequently carried at its revalued amount, being the fair value at the date of the revaluation less any subsequent accumulated depreciation and any accumulated impairment losses. Revaluations are made on at least an annual basis, and on a sufficient basis to ensure that the carrying amount does not differ significantly from fair value. Where the carrying amount of an asset is increased as a result of a revaluation, the increase is recognized in other comprehensive income or loss and accumulated in equity within the revaluation surplus reserve, unless the increase reverses a previously recognized impairment recorded through net income, in which case that portion of the increase is recognized in net income. Where the carrying amount of an asset is decreased, the decrease is recognized in other comprehensive income to the extent of any balance existing in revaluation surplus in respect of the asset, with the remainder of the decrease recognized in net income. Revaluation gains are included in other comprehensive income, but are not subsequently recycled into profit or loss. An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. The gain or loss arising on disposal or retirement of an item of property, plant and equipment is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognized in the Consolidated Statements of Operating Results. However, any balance accumulated in revaluation surplus is subsequently recorded in retained earnings when an asset is derecognized and not transferred to profit or loss. Depreciation of an asset commences when it is available for use. Property, plant and equipment are depreciated on a straight-line or declining-balance basis over the estimated useful lives of each component of the assets as follows: Buildings Up to 75 years Transmission stations, towers and related fixtures Up to 40 years Leasehold improvements Up to 50 years Plant and equipment Up to 40 years Network systems Up to 65 years Track Up to 40 years District energy systems Up to 50 years Gas storage assets Up to 50 years Depreciation on property, plant and equipment is calculated on a straight-line or declining-balance basis so as to depreciate the net cost of each asset over its expected useful life to its estimated residual value. Leasehold improvements are depreciated over the period of the lease or estimated useful life, whichever is the shorter, using the straight-line method. The estimated useful lives, residual values and depreciation methods are reviewed at the end of each annual reporting period, with the effect of any changes recognized on a prospective basis.
Investment Property	Investment Property Brookfield Infrastructure uses the fair value method to account for assets classified as investment property. An asset is determined to be an investment property when it is principally held to earn rental income or for capital appreciation, or both. Investment property is initially measured at cost including transaction costs. Subsequent to initial recognition, investment properties are carried at fair value. Gains or losses arising from changes in fair value are included in profit or loss. Fair values are primarily determined by valuation of the lease term and freehold reversion. An income capitalization approach is used by applying a yield to the rental income of the capitalization rate that is reflective of the characteristics, location and market of each property. Fair value is estimated by management of our partnership with due consideration given to observable market inputs, where available.
Asset Impairment	Asset Impairment At each reporting date Brookfield Infrastructure assesses whether for assets, other than those measured at fair value with changes in values recorded in profit or loss, there is any indication that such assets are impaired. This assessment includes a review of internal and external factors which includes, but is not limited to, changes in the technological, political, economic or legal environment in which the entity operates in, structural changes in the industry, changes in the level of demand, physical damage and obsolescence due to technological changes. An impairment is recognized if the recoverable amount, determined as the higher of the estimated fair value less costs of disposal or the discounted future cash flows generated from use and eventual disposal from an asset or cash generating unit is less than its carrying value. The projections of future cash flows take into account the relevant operating plans and management’s best estimate of the most probable set of conditions anticipated to prevail. Where an impairment loss subsequently reverses, the carrying amount of the asset or cash generating unit is increased to the lesser of the revised estimate of recoverable amount and the carrying amount that would have been recorded had no impairment loss been recognized previously.
Intangible Assets	Intangible Assets Intangible assets acquired in a business combination and recognized separately from goodwill are initially recognized at their fair value at the acquisition date. Brookfield Infrastructure’s intangible assets are comprised primarily of conservancy rights, service concession arrangements, customer order backlogs and customer contracts and relationships. Subsequent to initial recognition, intangible assets acquired in a business combination are reported at cost less accumulated amortization unless indefinite-lived and accumulated impairment losses, on the same basis as intangible assets acquired separately. Public service concessions that provide Brookfield Infrastructure the right to charge users for a service in which the service and fee is regulated by the grantor are accounted for as an intangible asset under IFRIC 12, Service Concession Arrangements . Concession arrangements were acquired as part of the acquisition of the Australian regulated terminal operation, Brazilian regulated gas transmission operation, Brazilian electricity transmission operation and Chilean, Indian and Peruvian toll roads and were initially recognized at their fair values. The intangible asset at the Australian regulated terminal operation relates to use of a specific coal port terminal for a contractual length of time and is amortized over the life of the contractual arrangement with 81 years remaining on a straight-line basis. The intangible assets at the Brazilian regulated gas transmission operation and Brazilian electricity transmission operation relate to concession contracts, and are amortized on a straight-line basis over the life of the contractual arrangement. The intangible assets at the Chilean, Indian and Peruvian toll roads relate to the right to operate a road and charge users a specified tariff for a contractual length of time and is amortized over the life of the contractual arrangement with an average of 14 , 17 , and 23 years remaining, respectively. Gains or losses arising from derecognition of an intangible asset are measured as the difference between the net disposal proceeds and the carrying amount of the asset and are recognized in profit or loss when the asset is derecognized.
Goodwill	Goodwill Goodwill represents the excess of the price paid for the acquisition of an entity over the fair value of the net tangible and intangible assets and liabilities acquired. Goodwill is allocated to the cash generating unit or units to which it relates. Brookfield Infrastructure identifies cash generating units as identifiable groups of assets that are largely independent of the cash inflows from other assets or groups of assets. Goodwill is evaluated for impairment annually or more often if events or circumstances indicate there may be impairment. Impairment is determined for goodwill by assessing if the carrying value of a cash generating unit, including the allocated goodwill, exceeds its recoverable amount determined as the greater of the estimated fair value less costs of disposal or the value in use. Impairment losses recognized in respect of a cash generating unit are first allocated to the carrying value of goodwill and any excess is allocated to the carrying amount of assets in the cash generating unit. Any goodwill impairment is charged to profit or loss in the period in which the impairment is identified. Impairment losses on goodwill are not subsequently reversed. In the year of a business acquisition, the recoverability of the acquired goodwill is assessed by revisiting the assumptions of the related underwriting model. On disposal of a subsidiary, the attributable amount of goodwill is included in the determination of the gain or loss on disposal of the operation.
Revenue Recognition	Revenue Recognition Our partnership previously adopted IFRS 15, Revenue from Contracts with Customers (“IFRS 15”) as of January 1, 2018 retrospectively with no restatement of comparative periods. IFRS 15 specifies how and when revenue should be recognized as well as requiring more informative and relevant disclosures. This standard also requires additional disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. IFRS 15 superseded IAS 18, Revenue, IAS 11, Construction Contracts and a number of revenue-related interpretations. IFRS 15 applies to nearly all contracts with customers: the main exceptions are leases, financial instruments and insurance contracts. Our partnership recognizes revenue when it transfers control of a product or service to a customer. Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. Brookfield Infrastructure recognizes revenue when the specific criteria have also been met for each of Brookfield Infrastructure’s activities as described below. Cash received by Brookfield Infrastructure from customers is recorded as deferred revenue until revenue recognition criteria are met. Utilities Revenue from utilities infrastructure is derived from the transmission of energy and natural gas, the distribution of energy and from Brookfield Infrastructure’s Australian regulated terminal operation. Distribution and transmission revenue each contain a single performance obligation that is recognized over time. The connection revenue relating to Brookfield Infrastructure’s regulated distribution operation contains a distinct performance obligation that is recognized over the period that the connection is constructed, based on an input method of progress recognition on the basis that this methodology is most reflective of the underlying transfer of control. Terminal infrastructure revenue contains both a capacity charge and a handling charge associated with operating the terminal. The terminal infrastructure service contracts contain a performance obligation recognized over time pertaining to capacity for the period the services are provided and for handling services based on tons of coal shipped through the terminal when service is provided. The payment terms for all of our businesses in the utilities segment require payment upon completion, except for connections income whereby payment is typically collected up-front prior to the completion of any services. Transport Revenue from transport infrastructure consists primarily of freight, toll road operations and transportation services revenue. These services consist of a single performance obligation and revenue is recognized over time when services are rendered, based primarily on usage or volume during the period. The payment terms for all of our businesses in the transport segment require payment upon completion of the underlying transportation service. Energy Revenue from energy infrastructure consists primarily of natural gas midstream and storage services and distributed energy control infrastructure. Natural gas midstream services revenue consists of a single performance obligation and is recognized over time as services are rendered, based primarily on volume throughput or contracted capacity. Gas storage revenues contain both a capacity charge and a variable charge, however the associated services are highly interdependent and represent a single performance obligation that is satisfied over time as the services are provided. Performance obligations relating to distributed energy control contracts are satisfied over time as the services are rendered. The sale of district energy solutions to customers contains a distinct performance obligation and revenue is recognized when installation is completed. The payment terms for all of our businesses in the energy segment require payment upon completion of the underlying service within a given period. Data Infrastructure Revenues from data transmission and distribution operations are derived from contracts with media broadcasting and telecom customers to access infrastructure, and revenue from data storage operations are generated from providing data storage services to enterprise customers. These contracts consist of performance obligations that are satisfied over time in accordance with the underlying agreements. The payment terms require upfront and recurring payments to utilize space on towers to host the customers’ equipment at our data transmission and distribution operations, and to receive colocation services, mainly leased space and power, at our data storage operations. The differing payment terms do not constitute separate performance obligations as revenue is recognized over time for the period the services are provided.
Financial Instruments and Hedge Accounting	Financial Instruments and Hedge Accounting (i) Financial Instrument Classification Our partnership previously adopted IFRS 9, Financial Instruments (“IFRS 9” ) as of January 1, 2018 retrospectively with no restatement of comparative periods. IFRS 9 establishes principles for the financial reporting of financial assets and financial liabilities that will present relevant and useful information to users of financial statements for their assessment of the amounts, timing and uncertainty of an entity’s future cash flows. The standard includes changes regarding the classification of certain financial instruments as discussed below. These changes have not had a material impact on our partnership’s consolidated financial statements. The standard also includes a new general hedge accounting standard which aligns hedge accounting more closely with an entity’s risk management activities. It does not fully change the types of hedging relationships or the requirement to measure and recognize ineffectiveness, however, it allows more hedging strategies that are used for risk management purposes to qualify for hedge accounting and introduces more judgment to assess the effectiveness of a hedging relationship. Our partnership classifies cash and cash equivalents and accounts receivable and other as amortized cost. Additionally, our partnership maintains a portfolio of marketable securities comprised of liquid equity and debt securities. The marketable securities are classified either as fair value through other comprehensive income (“FVTOCI”) or fair value through profit or loss (“FVTPL”). Derivative assets are classified as FVTPL, except for derivatives in certain hedging relationships. Other financial assets are classified as either amortized cost or FVTOCI. Financial assets classified as FVTPL or FVTOCI are subsequently measured at fair value at each reporting date. For financial assets classified as FVTPL, the change in fair value is recorded through profit or loss. For financial assets classified as FVTOCI, the change in fair value is recorded in other comprehensive income. The cumulative gains or losses related to FVTOCI equity instruments are not reclassified to profit or loss on disposal, whereas the cumulative gains or losses on all other FVTOCI assets are reclassified to profit or loss on disposal. For financial instruments at amortized cost or debt instruments at FVTOCI, the partnership assesses if there have been significant increases in credit risk since initial recognition to determine whether lifetime or 12-month expected credit losses should be recognized. Any related loss allowances are recorded through profit or loss. Borrowings, accounts payable and other, and preferred shares are classified as amortized cost, except for derivatives embedded in related financial instruments. Embedded derivatives and any other derivative liabilities are classified as FVTPL and are subsequently measured at fair value, except for derivatives in certain hedging relationships. Other financial liabilities are classified as either FVTPL or amortized cost. Financial instruments classified as amortized cost upon adoption of IFRS 9 were previously classified as loans and receivables. Financial assets classified as FVTOCI and certain marketable securities classified as FVTPL were previously classified as available-for-sale securities. The changes in classification had no impact on the carrying values and there were no changes to the classification of the remainder of financial assets classified as FVTPL. (ii) Hedge Accounting Brookfield Infrastructure selectively utilizes derivative financial instruments primarily to manage financial risks, including interest rate and foreign exchange risks. Derivative financial instruments are recorded at fair value. Hedge accounting is applied when the derivative is designated as a hedge of a specific exposure and that the hedging relationship meets all of the hedge effectiveness requirements. Hedge accounting is discontinued prospectively when the derivative no longer qualifies as a hedge or the hedging relationship is terminated. Once discontinued, the cumulative change in fair value of a derivative that was previously recorded in other comprehensive income by the application of hedge accounting is recognized in profit or loss over the remaining term of the original hedging relationship as amounts related to the hedged item are recognized in profit or loss. The assets or liabilities relating to unrealized mark-to-market gains and losses on derivative financial instruments are recorded in financial assets and financial liabilities, respectively. Realized and unrealized gains and losses on foreign exchange contracts, designated as hedges of currency risks relating to a net investment in a subsidiary with a functional currency other than the U.S. dollar are included in equity and are included in net income in the period in which the subsidiary is disposed of or to the extent partially disposed and control is not retained. Derivative financial instruments that are designated as hedges to offset corresponding changes in the fair value of assets and liabilities and cash flows are measured at estimated fair value with changes in fair value recorded in profit or loss or as a component of equity as applicable. Unrealized gains and losses on interest rate contracts designated as hedges of future variable interest payments are included in equity as a cash flow hedge when the interest rate risk relates to an anticipated variable interest payment. The periodic exchanges of payments on interest rate swap contracts designated as hedges of debt are recorded on an accrual basis as an adjustment to interest expense.
Income Taxes	Income Taxes Income tax expense represents the sum of the tax accrued in the period and deferred income tax. (i) Current income tax Current income tax assets and liabilities are measured at the amount expected to be paid to tax authorities, net of recoveries based on the tax rates and laws enacted or substantively enacted at the reporting date. Current income tax relating to items recognized directly in partnership capital are also recognized directly in partnership capital and other comprehensive income. (ii) Deferred income tax Deferred income tax liabilities are provided for using the liability method on temporary differences between the tax bases used in the computation of taxable income and carrying amounts of assets and liabilities in the consolidated financial statements. Deferred income tax assets are recognized for all deductible temporary differences, carry forward of unused tax credits and unused tax losses, to the extent that it is probable that deductions, tax credits and tax losses can be utilized. Such deferred income tax assets and liabilities are not recognized if the temporary difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the taxable income nor the accounting income, other than in a business combination. The carrying amount of deferred income tax assets are reviewed at each reporting date and reduced to the extent it is no longer probable that the income tax asset will be recovered. Deferred income tax liabilities are recognized for taxable temporary differences associated with investments in subsidiaries and associates, and interests in joint ventures, except where Brookfield Infrastructure is able to control the reversal of the temporary difference and it is probable that the temporary differences will not reverse in the foreseeable future. Deferred income tax assets arising from deductible temporary differences associated with such investments and interests are only recognized to the extent that it is probable that there will be sufficient taxable income against which to utilize the benefits of the temporary differences and they are expected to reverse in the foreseeable future. Deferred income tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realized, based on tax rates and tax laws that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred income tax liabilities and assets reflect the tax consequences that would follow from the manner in which Brookfield Infrastructure expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Deferred income tax assets and liabilities are offset when there is a legally enforceable right to set off current tax assets against current tax liabilities and when they relate to income taxes levied by the same taxation authority within a single taxable entity or Brookfield Infrastructure intends to settle its current tax assets and liabilities on a net basis in the case where there exist different taxable entities in the same taxation authority and when there is a legally enforceable right to set off current tax assets against current tax liabilities.
Assets Held for Sale	Assets Held for Sale Non-current assets and disposal groups are classified as held for sale if their carrying amount will be recovered principally through a sale transaction rather than through continuing use. This condition is regarded as met only when the sale is highly probable and the non-current asset or disposal group is available for immediate sale in its present condition. Management must be committed to the sale, which should be expected to qualify for recognition as a completed sale within one year from the date of classification subject to limited exceptions. When Brookfield Infrastructure is committed to a sale plan involving loss of control of a subsidiary, all of the assets and liabilities of that subsidiary are classified as held for sale when the criteria described above are met, regardless of whether Brookfield Infrastructure will retain a non-controlling interest in its former subsidiary after the sale. Non-current assets and disposal groups classified as held for sale are measured at the lower of their previous carrying amount and fair value less costs to sell. Non-current assets classified as held for sale and the assets of a disposal group are presented separately from other assets in the Consolidated Statements of Financial Position and are classified as current. The liabilities of a disposal group classified as held for sale are presented separately from other liabilities in the Consolidated Statements of Financial Position. Once classified as held for sale, property, plant and equipment and intangible assets are not depreciated or amortized, respectively.
Provisions	Provisions Provisions are recognized when Brookfield Infrastructure has a present obligation, either legal or constructive, as a result of a past event, it is probable that Brookfield Infrastructure will be required to settle the obligation, and a reliable estimate can be made of the amount of the obligation. The amount recognized as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the obligation, its carrying amount is the present value of those cash flows. When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, the receivable is recognized as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.
Critical Accounting Judgments and Key Sources of Estimation Uncertainty	Critical Accounting Judgments and Key Sources of Estimation Uncertainty The preparation of financial statements requires management to make critical judgments, estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses that are not readily apparent from other sources, during the reporting period. These estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods. Critical judgments and estimates made by management and utilized in the normal course of preparing Brookfield Infrastructure’s consolidated financial statements are outlined below. (i) Common control transactions IFRS 3 (2008) Business Combinations does not include specific measurement guidance for transfers of businesses or subsidiaries between entities under common control. Accordingly, Brookfield Infrastructure has developed a policy to account for such transactions taking into consideration other guidance in the IFRS framework and pronouncements of other standard-setting bodies. Brookfield Infrastructure’s policy is to record assets and liabilities recognized as a result of transactions between entities under common control at the carrying value on the transferor’s financial statements, and to have the Consolidated Statements of Financial Position, Consolidated Statements of Operating Results, Consolidated Statements of Comprehensive Income and Statements of Cash Flows reflect the results of combining entities for all periods presented for which the entities were under the transferor’s common control, irrespective of when the combination takes place. (ii) Financial instruments Brookfield Infrastructure’s accounting policies relating to derivative financial instruments are described in Note 3 (m), Financial Instruments and Hedge Accounting. The critical judgments inherent in these policies relate to applying the criteria to the assessment of the effectiveness of hedging relationships. Estimates and assumptions used in determining the fair value of financial instruments are equity and commodity prices; future interest rates; the credit worthiness of the company relative to its counterparties; the credit risk of our partnership and counterparty; estimated future cash flows; and discount rates. (iii) Revaluation of property, plant and equipment Property, plant and equipment is revalued on a regular basis. The critical estimates and assumptions underlying the valuation of property, plant and equipment are set out in Note 14 , Property, Plant and Equipment. (iv) Fair values in business combinations Brookfield Infrastructure accounts for business combinations using the acquisition method of accounting. This method requires the application of fair values for both the consideration given and the assets and liabilities acquired. The calculation of fair values is often predicated on estimates and judgments including future cash flows discounted at an appropriate rate to reflect the risk inherent in the acquired assets and liabilities (refer to Note 7 , Acquisition of Businesses for details of business combinations). The determination of the fair values may remain provisional for up to 12 months from the date of acquisition due to the time required to obtain independent valuations of individual assets and to complete assessments of provisions. When the accounting for a business combination has not been completed as at the reporting date, this is disclosed in the financial statements, including observations on the estimates and judgments made as of the reporting date. (v) Assets held for sale Brookfield Infrastructure applies judgment to determine whether an asset or disposal group is available for immediate sale in its present condition and that its sale is highly probable and therefore should be classified as held for sale at the balance sheet date. Conditions that support a highly probable sale include the following: an appropriate level of management is committed to a plan to sell the asset or disposal group, an active program to locate a buyer is initiated, the asset is being actively marketed for sale at a price reasonable in relation to its fair value, the sale is highly probably within 12 months of classification as held for sale, and actions required to complete the plan indicate that it is unlikely that plan will be significantly changed or withdrawn. (vi) Impairment of goodwill, intangibles with indefinite lives and investment in associates and joint ventures The impairment assessment of goodwill and intangible assets with indefinite lives requires estimation of the value-in-use or fair value less costs of disposal of the cash-generating units or groups of cash generating units to which goodwill or the intangible asset has been allocated. Brookfield Infrastructure uses the following critical assumptions and estimates: the circumstances that gave rise to the goodwill, timing and amount of future cash flows expected from the cash-generating units; discount rates; terminal capitalization rates; terminal valuation dates and useful lives. The impairment assessment of investments in associates and joint ventures requires estimation of the recoverable amount of the asset. Other estimates utilized in the preparation of our partnership’s financial statements are: depreciation and amortization rates and useful lives; recoverable amount of goodwill and intangible assets; ability to utilize tax losses and other tax measurements. Other critical judgments utilized in the preparation of our partnership’s financial statements include the methodologies for calculating amortization, determination of operating segments and determination of control.
Recently adopted accounting standard amendments	Recently adopted accounting standards Brookfield Infrastructure applied, for the first time, certain new standards applicable to our partnership that we early adopted or became effective on or after January 1, 2019. The impact of adopting these new standards on our partnership’s accounting policies are as follows: IFRS 16 Leases (“IFRS 16”) In January 2016, the IASB published a new standard, IFRS 16. The new standard brings most leases on balance sheet, eliminating the distinction between operating and finance leases. Lessor accounting, however, remains largely unchanged and the distinction between operating and finance leases is retained. IFRS 16 supersedes IAS 17, Leases (“IAS 17”) and related interpretations and is effective for periods beginning on or after January 1, 2019. The partnership adopted the standard using a modified retrospective approach, whereby any transitional impact is recorded in equity as at January 1, 2019, and comparative periods are not restated. In applying IFRS 16 for the first time, the partnership has applied the following practical expedients permitted by the standard on a lease-by-lease basis. These practical expedients are only available upon adoption and cannot be applied for any new lease executed after adoption: • The accounting for operating leases with a remaining lease term of less than 12 months as of January 1, 2019 as short-term leases; and • The application of a single discount rate to a portfolio of leases with reasonably similar characteristics. Furthermore, the partnership has applied the policy choice options on adoption to measure right-of-use assets at an amount equal to the lease liability. The partnership has elected to apply the following practical expedients in its application of the standard: • To not allocate contract consideration between lease and non-lease components, but rather account for each lease and non-lease component as a single lease component; and • To recognize the payments associated with short-term and low-value leases on a straight-line basis as an expense over the lease term. The adoption of IFRS 16 resulted in the recognition of lease liabilities that are recorded in accounts payable and other, other liabilities, and right-of-use assets (“ROU”) that are classified as property, plant, and equipment of $1.2 billion . The adoption of IFRS 16 did not have an impact on partnership capital. The weighted average incremental borrowing rate used in determining the lease liabilities is approximately 5% . The difference between the present value of operating lease commitments disclosed applying IAS 17 as at December 31, 2018 and the lease liabilities recognized as at January 1, 2019 is due to finance lease liabilities recognized as at December 31, 2018, short-term and low-value leases recognized as expense, and adjustments as a result of different treatment for extension and termination options and variable lease payments relating to changes in indices or rates. Our partnership assesses whether a contract is or contains a lease, at inception of a contract and recognizes an ROU asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases and leases of low value. The lease liability is initially measured at the present value of future lease payments, discounted using the interest rate implicit in the lease, if that rate can be determined, or otherwise the incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise of i) fixed lease payments, including in-substance fixed payments, less any lease incentives; ii) variable lease payments that depend on an index or rate, initially measured using the index or rate at the commencement date; iii) the amount expected to be payable by the lessee under residual value guarantees; iv) the exercise price of purchase options, if it is reasonably certain that the option will be exercised; and v) payments of penalties for terminating the lease, if the lease term reflects the exercise of an option to terminate the lease. ROU assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. ROU assets are subsequently measured at cost less accumulated depreciation and impairment losses. The partnership remeasures lease liabilities and makes a corresponding adjustment to the related ROU assets when i) the lease term has changed or there is a change in the assessment of exercise of a purchase option, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate; ii) the lease payments have changed due to changes in an index or rate or a change in expected payment under a guaranteed residual value, in which cases the lease liability is remeasured by discounting the revised lease payments using the initial discount rate (unless the lease payments change is due to a change in a floating interest rate, in which case a revised discount rate is used); or iii) a lease contract is modified and the lease modification is not accounted for as a separate lease, in which case the lease liability is remeasured by discounting the revised lease payments using a revised discount rate. The partnership has applied critical judgments in the application of IFRS 16, including: i) identifying whether a contract (or part of a contract) includes a lease; ii) determining whether it is reasonably certain that lease extension or termination option will be exercised in determining lease term; and iii) determining whether variable payments are in-substance fixed. The partnership also uses critical estimates in the application of IFRS 16, including the estimation of lease term and determination of the appropriate rate to discount the lease payments. IFRIC 23 Uncertainty over Income Tax Treatments (“IFRIC 23”) In June 2017, the IASB published IFRIC 23, effective for annual periods beginning on or after January 1, 2019. The interpretation requires an entity to assess whether it is probable that a tax authority will accept an uncertain tax treatment used, or proposed to be used, by an entity in its income tax filings and to exercise judgment in determining whether each tax treatment should be considered independently or whether some tax treatments should be considered together. The decision should be based on which approach provides better predictions of the resolution of the uncertainty. An entity also has to consider whether it is probable that the relevant authority will accept each tax treatment, or group of tax treatments, assuming that the taxation authority with the right to examine any amounts reported to it will examine those amounts and will have full knowledge of all relevant information when doing so. The interpretation may be applied on either a fully retrospective basis or a modified retrospective basis without restatement of comparative information. Our partnership has adopted the standard as of January 1, 2019 on a modified retrospective basis. The adoption did not have a significant impact on our partnership’s consolidated financial statements. IFRS 3 Business Combinations (“IFRS 3”) In October 2018, the IASB issued an amendment to IFRS 3, effective for annual periods beginning on or after January 1, 2020. The amendment clarifies the definition of a business and provides illustrative examples in determining whether an acquisition is a business combination or an acquisition of a group of assets. The amendment emphasizes that to be considered a business, an acquired set of activities and assets must include an input and a substantive process that together significantly contribute to the ability to create outputs. Effective January 1, 2019, our partnership has early adopted the standard prospectively. The adoption did not have a significant impact on our partnership’s consolidated financial statements. After the adoption of IFRS 3 amendments, the partnership continues to account for business combinations in which control is acquired under the acquisition method. When an acquisition is made, the partnership considers the inputs, processes and outputs of the acquiree in assessing whether it meets the definition of a business. When the acquired set of activities and assets lack a substantive process in place but will be integrated into the partnership’s existing operations, the acquisition ceases to meet the definition of a business and is accounted for as an asset acquisition. Assets acquired through asset acquisitions are initially measured at cost, which includes the transaction costs incurred for the acquisitions. Acquisitions that continue to meet the definition of a business combination are accounted for under the same acquisition method. Amendments to IFRS 9 Financial Instruments and IFRS 7 Financial Instruments: Disclosures The partnership adopted Interest Rate Benchmark Reform - Amendments to IFRS 9, and IFRS 7, issued by the IASB in September 2019 (“IBOR Amendments”), effective October 1, 2019 in advance of its mandatory effective date. The IBOR Amendments have been applied retrospectively to hedging relationships existing at the start of the reporting period or designated subsequently, and to the amount accumulated in the cash flow hedge reserve at that date. The IBOR Amendments provide temporary relief from applying specific hedge accounting requirements to the partnership’s hedging relationships that are directly affected by IBOR reform, which primarily include US$ LIBOR, £ LIBOR, and € EURIBOR. The reliefs have the effect that IBOR reform should not generally cause hedge accounting to terminate. In assessing whether a hedge is expected to be highly effective on a forward-looking basis, the partnership assumes the interest rate benchmark on which the cash flows of the derivative which hedges borrowings is not altered by IBOR reform. These reliefs cease to apply to a hedged item or hedging instrument, as applicable, at the earlier of (i) when the uncertainty arising from IBOR reform is no longer present with respect to the timing and amount of the interest rate benchmark based future cash flows, and (ii) when the hedging relationship is discontinued. The amendments had no impact on the Partnership since these amendments enable the Partnership to continue hedge accounting for hedging relationships which have been previously designated. It is currently expected that Secured Overnight Financing Rate (“SOFR”) will replace US$ LIBOR, Sterling Overnight Index Average (“SONIA”) will replace £ LIBOR, and Euro Short-term Rate (“€STR”) will replace € EURIBOR. All of these are expected to become effective prior to December 31, 2021. The partnership is currently finalizing and implementing its transition plan to address the impact and effect changes as a result of amendments to the contractual terms of IBOR referenced floating-rate borrowings, interest rate swaps, and interest rate caps, and updating hedge designations.

SUBSIDIARIES (Tables)

SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
Disclosure of interests in subsidiaries	The following provides information about our partnership’s wholly-owned subsidiaries as of December 31, 2019 and 2018 : Ownership interest (%) Country of incorporation Defined Name Name of entity 2019 2018 Transport Australian rail operation Arc Infrastructure Holdings No. 1 Pty Ltd Australia 100 100 Energy Australian energy distribution operation Tas Gas Networks Pty Ltd Australia — 100 The following table presents details of non-wholly owned subsidiaries of our partnership: Effective Ownership Interest (%) Voting interest (%) Country of incorporation Defined Name Name of entity 2019 2018 2019 2018 Utilities U.K. regulated distribution operation BUUK Infrastructure (Jersey) Limited U.K. 80 80 80 80 Australian regulated terminal operation DBCT Management Pty Ltd (1) Australia 71 71 100 100 Colombian regulated distribution operation Empresa de Energia de Boyaca S.A. (1),(3) Colombia 17 17 100 100 Brazilian regulated gas transmission operation Nova Transportadora do Sudeste (1) Brazil 28 28 90 90 Colombian natural gas distribution operation Gas Natural, S.A. ESP (1),(2) Colombia 16 16 55 55 Brazilian electricity transmission operation Odoya Transmissora de Energia S.A. & Esperanza Transmissora de Energia S.A. (1),(2) Brazil 31 — 100 — Transport North American rail operation Genesee & Wyoming Inc. (1),(2) U.S. 9 — 72 — U.K. ports operation Brookfield Port Acquisitions (UK) Limited (1) U.K. 59 59 100 100 Australian port operation Linx Cargo Care Group Pty Ltd (1) Australia 27 27 67 67 Chilean toll roads Sociedad Concesionaria Vespucio Norte Express S.A. (1) Chile 34 51 60 89 Indian toll roads BIF India Holdings Pte Ltd (1) Singapore 40 40 93 93 Peruvian toll roads Rutas de Lima S.A.C (1) Peru 17 17 57 57 Indian toll roads Simhapuri Expressway Limited (1),(2) India 29 29 93 93 Indian toll roads Rayalseema Expressway Private Limited (1),(2) India 26 26 84 84 Energy North American gas storage operation Warwick Gas Storage L.P. (1) Canada 25 25 100 100 Canadian district energy operation Enwave Energy Corporation (1) Canada 25 25 100 100 U.S. district energy operation Enwave USA (1) U.S. 40 40 100 100 North American gas storage operation Lodi Gas Storage (1) U.S. 40 40 100 100 North American gas storage operation Rockpoint Gas Storage Partners (1) U.S. 40 40 100 100 Western Canadian natural gas gathering and processing operation NorthRiver Midstream Inc. (1),(2) Canada 29 29 100 100 North American residential energy infrastructure operation Enercare Inc. (1),(2) Canada 30 30 100 100 Indian natural gas operations Pipeline Infrastructure (1),(2) India 24 — 83 — Data Infrastructure U.S. data center operation Dawn Acquisitions LLC (1),(2) U.S. 29 29 100 100 Australian data center operation Ruby Pooling Hold Trust (1),(2) Australia 29 — 100 — U.K. telecom towers operation WIG Holdings I Limited (1),(2) U.K 25 — 100 — Corporate Holding LP Brookfield Infrastructure L.P. Bermuda 70 70 100 100 (1) For the above noted subsidiaries, our partnership has entered into voting arrangements to provide our partnership with the ability to direct the relevant activities of the investee. Our partnership controls these investees given that our partnership is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. Our partnership exercises judgment to determine the level of variability that will achieve control over an investee, particularly in circumstances where our partnership’s voting interest differs from its ownership interest in an investee. The following were considered to determine whether our partnership controls these investees: the degree of power (if any) held by other investors, the degree of exposure to variability of each investor, the determination of whether any general partner removal rights are substantive and the purpose and design of the investee. (2) See Note 7 Acquisition of Businesses for further details. (3) See Note 6 Assets and Liabilities Classified as Held for Sale

SIGNIFICANT ACCOUNTING POLICI_3

SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2019
Corporate Information And Statement Of IFRS Compliance [Abstract]
Disclosure of estimated useful lives of property, plant and equipment	Property, plant and equipment are depreciated on a straight-line or declining-balance basis over the estimated useful lives of each component of the assets as follows: Buildings Up to 75 years Transmission stations, towers and related fixtures Up to 40 years Leasehold improvements Up to 50 years Plant and equipment Up to 40 years Network systems Up to 65 years Track Up to 40 years District energy systems Up to 50 years Gas storage assets Up to 50 years

SEGMENT INFORMATION (Tables)

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Operating Segments [Abstract]
Summary of financial information by segment	The following is an analysis of Brookfield Infrastructure’s assets by reportable operating segment: Total Attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest Working capital adjustment and other As per IFRS financials (1) AS AT Utilities Transport Energy Data Infrastructure Corporate Brookfield Infrastructure Total assets $ 5,825 $ 6,916 $ 5,589 $ 2,204 $ (1,284 ) $ 19,250 $ (2,884 ) $ 32,621 $ 7,321 $ 56,308 Total Attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest Working capital adjustment and other As per IFRS financials (1) AS AT Utilities Transport Energy Data Infrastructure Corporate Brookfield Infrastructure Total assets $ 4,864 $ 6,424 $ 4,722 $ 1,446 $ (929 ) $ 16,527 $ (2,350 ) $ 17,545 $ 4,858 $ 36,580 (1) The above table provides each segment’s assets in the format that management organizes its reporting segments to make operating decisions and assess performance. Each segment is presented on a proportionate basis, taking into account Brookfield Infrastructure’s ownership in operations using consolidation and the equity method whereby our partnership either controls or exercises significant influence over the investment respectively. The above table reconciles Brookfield Infrastructure’s proportionate assets to total assets presented on our partnership’s Consolidated Statements of Financial Position by removing net liabilities contained within investments in associates and joint ventures and reflecting the assets attributable to non-controlling interests, and adjusting for working capital assets which are netted against working capital liabilities. FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 1,125 $ 1,390 $ 1,014 $ 336 $ — $ 3,865 $ (1,424 ) $ 4,156 $ 6,597 Costs attributed to revenues (366 ) (668 ) (500 ) (161 ) — (1,695 ) 649 (2,349 ) (3,395 ) General and administrative costs — — — — (279 ) (279 ) — — (279 ) Adjusted EBITDA 759 722 514 175 (279 ) 1,891 (775 ) 1,807 Other (expense) income (41 ) 1 24 3 91 78 11 (117 ) (28 ) Interest expense (141 ) (193 ) (126 ) (42 ) (83 ) (585 ) 173 (492 ) (904 ) FFO 577 530 412 136 (271 ) 1,384 (591 ) 1,198 Depreciation and amortization (179 ) (355 ) (231 ) (129 ) (1 ) (895 ) 399 (718 ) (1,214 ) Deferred taxes (68 ) 31 (34 ) 10 (16 ) (77 ) 52 (3 ) (28 ) Mark-to-market on hedging items and other 30 (160 ) 30 (30 ) (49 ) (179 ) (84 ) (60 ) (323 ) Gain on sale of associate. net of tax — — — — — — — — — Share of earnings from associates — — — — — — 224 — 224 Net income attributable to non-controlling interest — — — — — — — (417 ) (417 ) Net income (loss) attributable to partnership (3) $ 360 $ 46 $ 177 $ (13 ) $ (337 ) $ 233 $ — $ — $ 233 FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 1,055 $ 1,612 $ 668 $ 170 $ — $ 3,505 $ (1,524 ) $ 2,671 $ 4,652 Costs attributed to revenues (322 ) (930 ) (340 ) (77 ) — (1,669 ) 833 (1,372 ) (2,208 ) General and administrative costs — — — — (223 ) (223 ) — — (223 ) Adjusted EBITDA 733 682 328 93 (223 ) 1,613 (691 ) 1,299 Other (expense) income (30 ) 2 22 (4 ) 72 62 11 (107 ) (34 ) Interest expense (127 ) (166 ) (81 ) (12 ) (58 ) (444 ) 134 (245 ) (555 ) FFO 576 518 269 77 (209 ) 1,231 (546 ) 947 Depreciation and amortization (187 ) (345 ) (154 ) (72 ) — (758 ) 370 (413 ) (801 ) Deferred taxes (49 ) 47 (3 ) 7 10 12 (44 ) (14 ) (46 ) Mark-to-market on hedging items and other (82 ) (208 ) (73 ) (6 ) 85 (284 ) 233 (124 ) (175 ) Gain on sale of associate. net of tax — — — — 209 209 — — 209 Share of losses from associates — — — — — — (13 ) — (13 ) Net income attributable to non-controlling interest — — — — — — — (396 ) (396 ) Net income attributable to partnership (3) $ 258 $ 12 $ 39 $ 6 $ 95 $ 410 $ — $ — $ 410 FOR THE YEAR ENDED Total attributable to Brookfield Infrastructure Contribution from investments in associates Attributable to non- controlling interest As per IFRS financials (1) Utilities Transport Energy Data Infrastructure Corporate Total Revenues (2) $ 988 $ 1,589 $ 559 $ 165 $ — $ 3,301 $ (1,624 ) $ 1,858 $ 3,535 Costs attributed to revenues (250 ) (895 ) (278 ) (75 ) — (1,498 ) 861 (872 ) (1,509 ) General and administrative costs — — — — (239 ) (239 ) — — (239 ) Adjusted EBITDA 738 694 281 90 (239 ) 1,564 (763 ) 986 Other (expense) income (14 ) (4 ) 15 (2 ) 45 40 7 (108 ) (61 ) Interest expense (114 ) (158 ) (87 ) (12 ) (63 ) (434 ) 172 (166 ) (428 ) FFO 610 532 209 76 (257 ) 1,170 (584 ) 712 Depreciation and amortization (186 ) (312 ) (151 ) (77 ) — (726 ) 382 (327 ) (671 ) Deferred taxes (52 ) (1 ) 11 21 14 (7 ) (22 ) (38 ) (67 ) Mark-to-market on hedging items and other (59 ) (80 ) (37 ) (9 ) (127 ) (312 ) 106 102 (104 ) Share of earnings from associates — — — — — — 118 — 118 Net income attributable to non-controlling interest — — — — — — — (449 ) (449 ) Net income (loss) attributable to partnership (3) $ 313 $ 139 $ 32 $ 11 $ (370 ) $ 125 $ — $ — $ 125 (1) The above table provides each segment’s results in the format that management organizes its reporting segments to make operating decisions and assess performance. Each segment is presented on a proportionate basis, taking into account Brookfield Infrastructure’s ownership in operations accounted for using the consolidation and equity methods under IFRS. The above table reconciles Brookfield Infrastructure’s proportionate results to our partnership’s Consolidated Statements of Operating Results on a line by line basis by aggregating the components comprising the earnings from our partnership’s investments in associates and reflecting the portion of each line item attributable to non-controlling interests. (2) Revenues on a consolidated basis were $2,990 million ( 2018 : $2,563 million , 2017 : $1,785 million ) from our utilities segment, $1,309 million ( 2018 : $1,322 million , 2017 : $1,290 million ) from our transport segment, $1,982 million ( 2018 : $767 million , 2017 : $460 million ) from our energy segment and $316 million ( 2018 : $ nil , 2017 : $ nil ) from our data infrastructure segment. (3) Includes net income (loss) attributable to non-controlling interests—Redeemable Partnership Units held by Brookfield, non-controlling interests—Exchange LP Units, general partner and limited partners.
Summary of financial information by geographic regions	Revenues from external customers Substantially all of our partnership’s revenues are recognized over time as services are rendered. The following table disaggregates revenues by geographical region. US$ MILLIONS 2019 2018 2017 Brazil $ 1,142 $ 1,112 $ 938 Colombia 1,054 693 161 Australia 1,031 1,104 1,093 Canada 976 379 193 United States 921 293 183 United Kingdom 688 653 565 India 399 60 57 Chile 163 168 153 Peru 107 92 103 Other 116 98 89 $ 6,597 $ 4,652 $ 3,535 Brookfield Infrastructure’s customer base is comprised predominantly of investment grade companies. Our revenues are well diversified by region and counterparty with only one customer that makes up greater than 10% of our partnership’s consolidated revenues. For the year ended December 31, 2019 , revenue generated from this customer within the utilities segment was $1,142 million ( 2018 : $1,112 million ). Non-current assets US$ MILLIONS 2019 2018 United States $ 13,671 $ 4,569 Canada 9,243 6,867 United Kingdom 7,196 4,708 Brazil 7,103 6,829 Australia 5,488 5,304 India 3,150 982 Peru 1,337 1,308 Colombia 1,166 1,857 Chile 821 940 Europe 764 863 Other 528 77 $ 50,467 $ 34,304

ASSETS AND LIABILITIES CLASSI_2

ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2019
Assets And Liabilities Classified As Held For Sale [Abstract]
Schedule Of Assets And Liabilities Classified As Held For Sale	The major classes of assets and liabilities of the businesses classified as held for sale are as follows: US$ MILLIONS December 31, 2019 Assets Cash and cash equivalents $ 13 Accounts receivable and other current assets 56 Current assets 69 Property, plant and equipment 680 Investments in associates and joint ventures 38 Intangible assets and other non-current assets 10 Total assets classified as held for sale 797 Liabilities Accounts payable and other liabilities 260 Non-recourse borrowings 167 Total liabilities associated with assets held for sale 427 Net assets classified as held for sale (1) $ 370 (1) On December 30, 2019 , Brookfield Infrastructure, acquired an effective 9% interest in Genesee & Wyoming Inc, a North American rail infrastructure business. For further details, see Note 7 Acquisition of Businesses. Concurrent with the acquisition, Brookfield Infrastructure entered into a share purchase agreement to sell the Australian portion of its operation. As at December 31, 2019, net assets of $691 million relating to the Australian portion of its operation are classified as held for sale. Account balances have been excluded from the table above.

ACQUISITION OF BUSINESSES (Tabl

ACQUISITION OF BUSINESSES (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combinations	The following table summarizes the purchase price allocation in aggregate of individually insignificant business combinations that have been completed in 2019. US$ MILLIONS Cash $ 24 Pre-existing interest in business (1) 30 Total Consideration $ 54 (1) Prior to the acquisition, Brookfield held an interest in two of the acquirees which were accounted for using the equity method. Fair value of assets and liabilities acquired during the year to date (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 16 Accounts receivable and other 6 Intangible assets 422 Goodwill 15 Accounts payable and other liabilities (21 ) Non-recourse borrowings (210 ) Deferred income tax liabilities (55 ) Net assets acquired before non-controlling interest 173 Non-controlling interest (2) (119 ) Net assets acquired $ 54 (1) The fair values of certain acquired assets and liabilities have been determined on a provisional basis given the proximity of the acquisition to the reporting date. Our partnership is in the process of obtaining additional information primarily related to the fair value of intangible assets, goodwill and provisions as at the date of acquisition. (2) Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 78 Total Consideration $ 78 Fair value of assets and liabilities acquired as of January 4, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 2 Investment properties 211 Goodwill 68 Accounts payable and other liabilities (9 ) Net assets acquired before non-controlling interest 272 Non-controlling interest (2) (194 ) Net assets acquired $ 78 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information in order to assess the fair value of investment properties, goodwill and deferred tax liabilities as at the date of acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 118 Pre-existing interest of GN (1) 32 Total Consideration $ 150 (1) Brookfield Infrastructure acquired a 3% interest in GN in December 2017, which had a fair market value of $32 million as at the date of acquisition. No gain or loss resulted from the deemed disposition of this interest upon acquisition of control. Fair value of assets and liabilities acquired as of June 1, 2018 : US$ MILLIONS Cash and cash equivalents $ 36 Accounts receivable and other 245 Property, plant and equipment 394 Intangible assets 253 Goodwill 621 Accounts payable and other liabilities (165 ) Deferred income tax liabilities (143 ) Non-recourse borrowings (177 ) Net assets acquired before non-controlling interest 1,064 Non-controlling interest (1) (914 ) Net assets acquired $ 150 (1) Non-controlling interest represents the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 315 Total Consideration $ 315 Fair value of assets and liabilities acquired as of December 31, 2018 : US$ MILLIONS Accounts receivable and other $ 4 Property, plant and equipment 408 Intangible assets 232 Goodwill (2) 486 Accounts payable and other liabilities (27 ) Net assets acquired before non-controlling interest 1,103 Non-controlling interest (1) (788 ) Net assets acquired $ 315 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. (2) Adjustments to the purchase price allocation of property, plant and equipment, intangible assets and other liabilities resulted in a $23 million increase to goodwill. Consideration transferred US$ MILLIONS Cash $ 377 Total Consideration $ 377 Fair value of assets and liabilities acquired as of December 31, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 5 Property, plant and equipment 1,198 Intangible assets 74 Goodwill 218 Deferred income tax assets 41 Accounts payable and other liabilities (218 ) Net assets acquired before non-controlling interest 1,318 Non-controlling interest (2) (941 ) Net assets acquired $ 377 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily related to the fair value of property, plant and equipment, intangible assets and the resulting impact to goodwill as at the date of acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 491 Exchange LP Units 232 Total Consideration $ 723 Fair value of assets and liabilities acquired as of October 16, 2018 : US$ MILLIONS Cash and cash equivalents $ 24 Accounts receivable and other 187 Property, plant and equipment 669 Intangible assets (1) 1,863 Inventory 23 Goodwill 1,260 Accounts payable and other liabilities (235 ) Deferred income tax liabilities (472 ) Non-recourse borrowings (877 ) Net assets acquired before non-controlling interest 2,442 Non-controlling interest (2) (1,719 ) Net assets acquired $ 723 (1) Refer to Note 15 Intangible Assets for details. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 3 Contingent consideration 2 Total Consideration $ 5 Fair value of assets and liabilities acquired as of November 5, 2018 : US$ MILLIONS Accounts receivable and other $ 3 Intangible assets 226 Accounts payable and other liabilities (60 ) Non-recourse borrowings (151 ) Net assets acquired before non-controlling interest 18 Non-controlling interest (1) (13 ) Net assets acquired $ 5 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 602 Total Consideration $ 602 Fair value of assets and liabilities acquired as of December 30, 2019 (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 67 Accounts receivable and other 509 Assets classified as held for sale (2) 1,584 Property, plant and equipment 5,283 Intangible assets (3) 1,992 Investment in associate 48 Goodwill 2,042 Accounts payable and other liabilities (612 ) Non-recourse borrowings (1,567 ) Liabilities directly associated with assets classified as held for sale (2) (893 ) Other liabilities (566 ) Deferred income tax liabilities (1,111 ) Net assets acquired before non-controlling interest 6,776 Non-controlling interest (4) (6,174 ) Net assets acquired $ 602 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets, deferred income taxes and other tax matters, provisions and the resulting impact to goodwill as at the date of the acquisition. (2) Brookfield Infrastructure agreed to sell the Australian operations of G&W. As a result, the assets and liabilities of these businesses have been classified as held for sale as at December 31, 2019 . The sale was completed subsequent to year-end. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (3) Refer to Note 15 Intangible Assets for details. (4) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 559 Total Consideration $ 559 Fair value of assets and liabilities acquired as of October 1, 2018 : US$ MILLIONS Cash and cash equivalents $ 10 Accounts receivable and other 55 Property, plant and equipment 1,442 Intangible assets 157 Goodwill 524 Accounts payable and other liabilities (46 ) Deferred income tax liabilities (186 ) Net assets acquired before non-controlling interest 1,956 Non-controlling interest (1) (1,397 ) Net assets acquired $ 559 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 53 Total Consideration $ 53 Fair value of assets and liabilities acquired as of September 7, 2018: US$ MILLIONS Cash and cash equivalents $ 1 Accounts receivable and other 33 Intangible assets 488 Goodwill 23 Accounts payable and other liabilities (61 ) Deferred income tax liabilities (23 ) Non-recourse borrowings (279 ) Net assets acquired before non-controlling interest 182 Non-controlling interest (1) (129 ) Net assets acquired $ 53 (1) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. (2) Adjustments to the purchase price allocation of deferred income tax liabilities resulted in a $14 million reduction to goodwill. Consideration transferred US$ MILLIONS Cash $ 73 Deferred consideration 68 Total Consideration $ 141 Fair value of assets and liabilities acquired as of December 19, 2019 (provisional) (1) : US$ MILLIONS Cash and cash equivalents $ 9 Accounts receivable and other 18 Property, plant and equipment 95 Intangible assets (2) 465 Goodwill 301 Accounts payable and other liabilities (53 ) Non-recourse borrowings (195 ) Deferred income tax liability (76 ) Net assets acquired before non-controlling interest 564 Non-controlling interest (3) (423 ) Net assets acquired $ 141 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets, non-recourse borrowings, deferred income taxes and other tax matters, and the resulting impact to goodwill as at the date of the acquisition. (2) Refer to Note 15 Intangible Assets for details. (3) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date. Consideration transferred US$ MILLIONS Cash $ 443 Total Consideration $ 443 Fair value of assets and liabilities acquired as of March 22, 2019 (provisional) (1) : US$ MILLIONS Accounts receivable and other $ 94 Property, plant and equipment 2,134 Intangible assets 295 Accounts payable and other liabilities (66 ) Net assets acquired before non-controlling interest 2,457 Non-controlling interest (2) (2,014 ) Net assets acquired $ 443 (1) The fair values of certain acquired assets and liabilities for this operation have been determined on a provisional basis given the proximity of the acquisition to the reporting date, pending finalization of the determination of the fair values of the acquired assets and liabilities. Our partnership is in the process of obtaining additional information primarily in order to assess the fair values of property, plant and equipment, intangible assets and the resulting impact to goodwill as at the date of the acquisition. (2) Non-controlling interest represents the consideration paid for the interest not acquired by Brookfield Infrastructure, measured at fair value at the acquisition date.

FAIR VALUE OF FINANCIAL INSTR_2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Measurement [Abstract]
Disclosure of financial assets	The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2019 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 827 $ 827 Accounts receivable and other — — 1,960 1,960 Financial assets (current and non-current) (1) 893 16 144 1,053 Marketable securities 69 73 — 142 Total $ 962 $ 89 $ 2,931 $ 3,982 Financial liabilities Corporate borrowings $ — $ — $ 2,475 $ 2,475 Non-recourse borrowings (current and non-current) — — 18,544 18,544 Accounts payable and other — — 2,410 2,410 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 490 — 1,683 2,173 Total $ 490 $ — $ 25,132 $ 25,622 (1) Derivative instruments which are elected for hedge accounting totaling $694 million are included in financial assets and $285 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2018 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 540 $ 540 Accounts receivable and other — — 1,171 1,171 Financial assets (current and non-current) (1) 989 17 166 1,172 Marketable securities 126 47 — 173 Total $ 1,115 $ 64 $ 1,877 $ 3,056 Financial liabilities Corporate borrowings $ — $ — $ 1,993 $ 1,993 Non-recourse borrowings (current and non-current) — — 13,113 13,113 Accounts payable and other — — 1,308 1,308 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 373 — 907 1,280 Total $ 373 $ — $ 17,341 $ 17,714 (1) Derivative instruments which are elected for hedge accounting totaling $718 million are included in financial assets and $109 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.
Disclosure of financial liabilities	The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2019 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 827 $ 827 Accounts receivable and other — — 1,960 1,960 Financial assets (current and non-current) (1) 893 16 144 1,053 Marketable securities 69 73 — 142 Total $ 962 $ 89 $ 2,931 $ 3,982 Financial liabilities Corporate borrowings $ — $ — $ 2,475 $ 2,475 Non-recourse borrowings (current and non-current) — — 18,544 18,544 Accounts payable and other — — 2,410 2,410 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 490 — 1,683 2,173 Total $ 490 $ — $ 25,132 $ 25,622 (1) Derivative instruments which are elected for hedge accounting totaling $694 million are included in financial assets and $285 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. The following table provides the allocation of financial instruments and their associated financial instrument classifications as at December 31, 2018 : US$ MILLIONS Financial Instrument Classification MEASUREMENT BASIS Fair value through profit or loss Fair value through OCI Amortized Cost Total Financial assets Cash and cash equivalents $ — $ — $ 540 $ 540 Accounts receivable and other — — 1,171 1,171 Financial assets (current and non-current) (1) 989 17 166 1,172 Marketable securities 126 47 — 173 Total $ 1,115 $ 64 $ 1,877 $ 3,056 Financial liabilities Corporate borrowings $ — $ — $ 1,993 $ 1,993 Non-recourse borrowings (current and non-current) — — 13,113 13,113 Accounts payable and other — — 1,308 1,308 Preferred shares (2) — — 20 20 Financial liabilities (current and non-current) (1) 373 — 907 1,280 Total $ 373 $ — $ 17,341 $ 17,714 (1) Derivative instruments which are elected for hedge accounting totaling $718 million are included in financial assets and $109 million of derivative instruments are included in financial liabilities. (2) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield.
Carrying and fair values of financial assets	The fair value of our partnership’s financial assets and financial liabilities are measured at fair value on a recurring basis. The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s financial assets and financial liabilities: US$ MILLIONS Fair value hierarchy Dec. 31, 2019 Dec. 31, 2018 Marketable securities Level 1 (1) $ 142 $ 173 Foreign currency forward contracts Level 2 (2) Financial asset $ 140 $ 241 Financial liability 97 23 Interest rate swaps & other Level 2 (2) Financial asset $ 765 $ 718 Financial liability 311 257 Other contracts Level 3 (3) Financial asset $ 4 $ 47 Financial liability 82 93 (1) Valuation technique: Quoted bid prices in an active market. (2) Valuation technique: Discounted cash flow. Future cash flows are estimated based on forward exchange and interest rates (from observable forward exchange and interest rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects our credit risk and the credit risk of various counterparties. (3) Valuation technique: Discounted cash flow. Future cash flows primarily driven by assumptions concerning the amount and timing of estimated future cash flows and discount rates. During the year, no transfers were made between level 1 and 2 or level 2 and 3. The following table categorizes financial assets and liabilities, which are carried at fair value, based upon the level of input. Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets Marketable securities $ 142 $ — $ — $ 173 $ — $ — Financial assets (current and non-current) — 905 4 — 959 47 Financial liabilities Financial liabilities (current and non-current) $ — $ 408 $ 82 $ — $ 280 $ 93 The following table provides the carrying values and fair values of financial instruments as at December 31, 2019 and December 31, 2018 : Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Carrying Value Fair Value Carrying Value Fair Value Financial assets Cash and cash equivalents $ 827 $ 827 $ 540 $ 540 Accounts receivable and other 1,960 1,960 1,171 1,171 Financial assets (current and non-current) 1,053 1,053 1,172 1,172 Marketable securities 142 142 173 173 Total $ 3,982 $ 3,982 $ 3,056 $ 3,056
Carrying and fair values of financial liabilities	Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Carrying Value Fair Value Carrying Value Fair Value Financial liabilities Corporate borrowings (1) $ 2,475 $ 2,507 $ 1,993 $ 1,978 Non-recourse borrowings (2) 18,544 18,891 13,113 13,372 Accounts payable and other 2,410 2,410 1,308 1,308 Preferred shares (3) 20 20 20 20 Financial liabilities (current and non-current) 2,173 2,173 1,280 1,280 $ 25,622 $ 26,001 $ 17,714 $ 17,958 (1) Corporate borrowings are classified under level 1 of the fair value hierarchy; quoted prices in an active market are available. (2) Non-recourse borrowings are classified under level 2 of the fair value hierarchy with the exception of certain borrowings at the U.K. port operation, which are classified under level 1. For level 2 fair values, future cash flows are estimated based on observable forward interest rates at the end of the reporting period. (3) $20 million of preferred shares issued to wholly-owned subsidiaries of Brookfield. The fair value of our partnership’s financial assets and financial liabilities are measured at fair value on a recurring basis. The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s financial assets and financial liabilities: US$ MILLIONS Fair value hierarchy Dec. 31, 2019 Dec. 31, 2018 Marketable securities Level 1 (1) $ 142 $ 173 Foreign currency forward contracts Level 2 (2) Financial asset $ 140 $ 241 Financial liability 97 23 Interest rate swaps & other Level 2 (2) Financial asset $ 765 $ 718 Financial liability 311 257 Other contracts Level 3 (3) Financial asset $ 4 $ 47 Financial liability 82 93 (1) Valuation technique: Quoted bid prices in an active market. (2) Valuation technique: Discounted cash flow. Future cash flows are estimated based on forward exchange and interest rates (from observable forward exchange and interest rates at the end of the reporting period) and contract forward rates, discounted at a rate that reflects our credit risk and the credit risk of various counterparties. (3) Valuation technique: Discounted cash flow. Future cash flows primarily driven by assumptions concerning the amount and timing of estimated future cash flows and discount rates. During the year, no transfers were made between level 1 and 2 or level 2 and 3. The following table categorizes financial assets and liabilities, which are carried at fair value, based upon the level of input. Dec. 31, 2019 Dec. 31, 2018 US$ MILLIONS Level 1 Level 2 Level 3 Level 1 Level 2 Level 3 Financial assets Marketable securities $ 142 $ — $ — $ 173 $ — $ — Financial assets (current and non-current) — 905 4 — 959 47 Financial liabilities Financial liabilities (current and non-current) $ — $ 408 $ 82 $ — $ 280 $ 93

CASH AND CASH EQUIVALENTS (Tabl

CASH AND CASH EQUIVALENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Cash and cash equivalents [abstract]
Disclosure of cash and cash equivalents	US$ MILLIONS 2019 2018 Cash $ 467 $ 294 Cash equivalents (1) 232 150 Restricted cash (2) 128 96 Total cash and cash equivalents $ 827 $ 540 (1) Short-term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. (2) Restricted cash primarily relates to our partnership’s financing arrangements, including debt service accounts.

FINANCIAL ASSETS (Tables)

FINANCIAL ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Disclosure of financial assets	US$ MILLIONS 2019 2018 Current: Marketable securities $ 142 $ 173 Foreign currency forward contracts 112 123 Cross currency interest rate swaps 92 — Loans and receivables 61 61 Other 25 67 Total current $ 432 $ 424 Non-current: Foreign currency forward contracts $ 29 $ 118 Cross currency interest rate swaps 542 594 Loans and receivables 85 97 Other 107 112 Total non-current $ 763 $ 921

ACCOUNTS RECEIVABLE AND OTHER (

ACCOUNTS RECEIVABLE AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of accounts receivable and other	US$ MILLIONS 2019 2018 Current: Accounts receivable $ 1,741 $ 1,044 Prepayments & other assets 219 127 Total current $ 1,960 $ 1,171 Non-current: Tax recovery receivables $ 27 $ 39 Other assets 230 180 Total non-current $ 257 $ 219
Disclosure of maturity analysis of finance lease payments receivable	The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2019 : December 31, 2019 US$ MILLIONS Less than 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5+ years Total lease payment receivable Receivables from lease contracts (1) $ 367 $ 339 $ 322 $ 302 $ 278 $ 1,440 $ 3,048 (1) IFRS 16 does not change substantially how a lessor accounts for leases. In addition to operating leases, the lease payments receivable include leases that are classified as finance leases, short-term leases and low-value leases. See Note 3 Significant Accounting Policies for further details.
Disclosure of maturity analysis of operating lease payments	The table below outlines Brookfield Infrastructure’s undiscounted lease payments to be received under operating and finance leases as at December 31, 2019 : December 31, 2019 US$ MILLIONS Less than 1 year 1-2 years 2-3 years 3-4 years 4-5 years 5+ years Total lease payment receivable Receivables from lease contracts (1) $ 367 $ 339 $ 322 $ 302 $ 278 $ 1,440 $ 3,048 (1) IFRS 16 does not change substantially how a lessor accounts for leases. In addition to operating leases, the lease payments receivable include leases that are classified as finance leases, short-term leases and low-value leases. See Note 3 Significant Accounting Policies for further details.

INVENTORY (Tables)

INVENTORY (Tables)	12 Months Ended
	Dec. 31, 2019
Inventories [Abstract]
Disclosure of inventories	US$ MILLIONS 2019 2018 Current: Natural gas inventory $ 127 $ 94 Raw materials and other 115 47 Carrying amount of inventories $ 242 $ 141

INVESTMENT IN ASSOCIATES AND _2

INVESTMENT IN ASSOCIATES AND JOINT VENTURES (Tables)	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
Disclosure of ownership interest, voting interest, and carrying value of joint ventures	The following table represents the change in the balance of investments in associates and joint ventures: US$ MILLIONS 2019 2018 Balance at beginning of year $ 4,591 $ 5,572 Share of earnings for the year (1) 224 (13 ) Foreign currency translation and other (62 ) (296 ) Share of other comprehensive income 54 260 Distributions (254 ) (59 ) Disposition of interest (1),(2) (135 ) (951 ) Held for sale (3) (38 ) — Acquisitions (4),(5),(6) 587 78 Balance at end of year (7) $ 4,967 $ 4,591 \ (1) In March 2018, Brookfield Infrastructure sold its ownership in ETC Transmission Holdings, S.L. for $1.3 billion . On disposition, Brookfield Infrastructure recognized a gain on sale of $338 million ( $209 million , net of taxes) presented within gain on sale of associate on the Consolidated Statements of Operating Results. In association with the gain, $35 million of accumulated other comprehensive losses were reclassified to share of losses from associates and joint ventures on the Consolidated Statements of Operating Results. Please refer to Note 5 Disposition of Businesses for additional details. (2) In June 2019, Brookfield Infrastructure sold its 40% interest in its European port operation to a third party for $135 million . (3) On December 19, 2019, Brookfield Infrastructure agreed to sell its 11% interest in a Texas electricity transmission operation for total consideration of approximately $60 million . The investment has been classified as held for sale as of December 31, 2019. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (4) In March 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a Brazilian data center operation, Ascenty Participacoes S.A (“Ascenty”), for approximately $190 million . Brookfield maintains 50% of the voting rights of Ascenty in a joint venture with Digital Realty Trust Inc. Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. Subsequent to the initial acquisition, Brookfield Infrastructure has made additional injections into the business to fund growth capital expenditures. (5) In July 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a New Zealand integrated data provider, Vodafone New Zealand (“VNZ”), for approximately $170 million . Brookfield maintains 50% of the voting rights of VNZ in a joint venture with Infratil Limited Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. (6) Brookfield Infrastructure acquired a 13% interest in Ramones II Norte (“Norte”) on October 7, 2019 and an 11% interest in Ramones II Sur (“Sur”) on October 21, 2019, collectively the regulated natural gas transmission business in Mexico (“Los Ramones”), for approximately $140 million . Brookfield maintains 50% of the voting rights in Norte and 45% of the voting rights in Sur. Brookfield Infrastructure has joint control of Los Ramones through its ownership interest and governance rights. (7) Investments in associates include a shareholder loan of $500 million receivable from our North American natural gas transmission operation.
Disclosure of ownership interest, voting interest, and carrying value of associates	The following table represents the change in the balance of investments in associates and joint ventures: US$ MILLIONS 2019 2018 Balance at beginning of year $ 4,591 $ 5,572 Share of earnings for the year (1) 224 (13 ) Foreign currency translation and other (62 ) (296 ) Share of other comprehensive income 54 260 Distributions (254 ) (59 ) Disposition of interest (1),(2) (135 ) (951 ) Held for sale (3) (38 ) — Acquisitions (4),(5),(6) 587 78 Balance at end of year (7) $ 4,967 $ 4,591 \ (1) In March 2018, Brookfield Infrastructure sold its ownership in ETC Transmission Holdings, S.L. for $1.3 billion . On disposition, Brookfield Infrastructure recognized a gain on sale of $338 million ( $209 million , net of taxes) presented within gain on sale of associate on the Consolidated Statements of Operating Results. In association with the gain, $35 million of accumulated other comprehensive losses were reclassified to share of losses from associates and joint ventures on the Consolidated Statements of Operating Results. Please refer to Note 5 Disposition of Businesses for additional details. (2) In June 2019, Brookfield Infrastructure sold its 40% interest in its European port operation to a third party for $135 million . (3) On December 19, 2019, Brookfield Infrastructure agreed to sell its 11% interest in a Texas electricity transmission operation for total consideration of approximately $60 million . The investment has been classified as held for sale as of December 31, 2019. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (4) In March 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a Brazilian data center operation, Ascenty Participacoes S.A (“Ascenty”), for approximately $190 million . Brookfield maintains 50% of the voting rights of Ascenty in a joint venture with Digital Realty Trust Inc. Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. Subsequent to the initial acquisition, Brookfield Infrastructure has made additional injections into the business to fund growth capital expenditures. (5) In July 2019, Brookfield Infrastructure, alongside its institutional partners, acquired an effective 12% interest in a New Zealand integrated data provider, Vodafone New Zealand (“VNZ”), for approximately $170 million . Brookfield maintains 50% of the voting rights of VNZ in a joint venture with Infratil Limited Brookfield Infrastructure has joint control through its position in the business. Accordingly, our partnership equity accounts for the entity. (6) Brookfield Infrastructure acquired a 13% interest in Ramones II Norte (“Norte”) on October 7, 2019 and an 11% interest in Ramones II Sur (“Sur”) on October 21, 2019, collectively the regulated natural gas transmission business in Mexico (“Los Ramones”), for approximately $140 million . Brookfield maintains 50% of the voting rights in Norte and 45% of the voting rights in Sur. Brookfield Infrastructure has joint control of Los Ramones through its ownership interest and governance rights. (7) Investments in associates include a shareholder loan of $500 million receivable from our North American natural gas transmission operation.
Disclosure of interests in associates	ets and liabilities of Brookfield Infrastructure’s investments in associates and joint ventures: As at December 31, 2019 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 870 $ 6,499 $ 7,369 $ 686 $ 4,152 $ 4,838 $ 2,531 $ 2,286 $ 245 Transport 11-50% 1,233 18,327 19,560 1,948 8,444 10,392 9,168 6,770 2,398 Energy 20-50% 166 5,696 5,862 275 4,013 4,288 1,574 307 1,267 Data infrastructure 12-29% 912 11,636 12,548 1,042 4,908 5,950 6,598 5,569 1,029 Corporate 25-50% 8 133 141 13 56 69 72 44 28 Total $ 3,189 $ 42,291 $ 45,480 $ 3,964 $ 21,573 $ 25,537 $ 19,943 $ 14,976 $ 4,967 As at December 31, 2018 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 289 $ 2,227 $ 2,516 $ 325 $ 1,391 $ 1,716 $ 800 $ 708 $ 92 Transport 11-50% 1,520 15,892 17,412 1,876 6,447 8,323 9,089 6,592 2,497 Energy 20-50% 178 5,307 5,485 162 2,875 3,037 2,448 1,265 1,183 Data infrastructure 21% 447 6,692 7,139 438 2,902 3,340 3,799 3,089 710 Corporate 25-50% 105 386 491 99 55 154 337 228 109 Total $ 2,539 $ 30,504 $ 33,043 $ 2,900 $ 13,670 $ 16,570 $ 16,473 $ 11,882 $ 4,591 The following tables present the gross amounts of revenue, net income, other comprehensive income from Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,046 $ 354 $ 26 $ 380 $ 323 $ 57 Transport 3,351 22 364 386 384 2 Energy 734 351 (54 ) 297 113 184 Data infrastructure 1,447 (38 ) 57 19 28 (9 ) Corporate 17 (38 ) (156 ) (194 ) (184 ) (10 ) Total $ 6,595 $ 651 $ 237 $ 888 $ 664 $ 224 Year ended December 31, 2018 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 541 $ 92 $ 110 $ 202 $ 146 $ 56 Transport 3,747 (74 ) (856 ) (930 ) (597 ) (333 ) Energy 739 91 8 99 53 46 Data infrastructure 804 64 244 308 234 74 Corporate 41 (132 ) 356 224 169 55 Total $ 5,872 $ 41 $ (138 ) $ (97 ) $ 5 $ (102 ) Year ended December 31, 2017 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,164 $ 101 $ 779 $ 880 $ 642 $ 238 Transport 3,796 213 718 931 744 187 Energy 724 22 (37 ) (15 ) (22 ) 7 Data infrastructure 783 58 435 493 409 84 Corporate 2 (16 ) (145 ) (161 ) (108 ) (53 ) Total $ 6,469 $ 378 $ 1,750 $ 2,128 $ 1,665 $ 463 As at December 31, 2019 and 2018 , none of the associates or joint ventures have quoted prices in an active market. The following tables present the cash flow activities of Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 108 $ (1,109 ) $ 1,548 $ 547 $ 471 $ 76 Transport 692 (852 ) 11 (149 ) (76 ) (73 ) Energy 357 (267 ) (95 ) (5 ) (3 ) (2 ) Data infrastructure 531 (2,707 ) 2,201 25 30 (5 ) Corporate — — — — — — Total $ 1,688 $ (4,935 ) $ 3,665 $ 418 $ 422 $ (4 ) Year ended December 31, 2018 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 380 $ 6,189 $ (6,716 ) $ (147 ) $ (106 ) $ (41 ) Transport 776 (1,018 ) 369 127 77 50 Energy 320 (288 ) (46 ) (14 ) (10 ) (4 ) Data infrastructure 323 (305 ) 19 37 29 8 Corporate 7 (7 ) — — — — Total $ 1,806 $ 4,571 $ (6,374 ) $ 3 $ (10 ) $ 13 Year ended December 31, 2017 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 433 $ (803 ) $ 494 $ 124 $ 102 $ 22 Transport 1,000 (1,673 ) 1,121 448 370 78 Energy 261 (171 ) (77 ) 13 6 7 Data infrastructure 338 (226 ) (57 ) 55 44 11 Corporate 1 (10 ) 4 (5 ) (3 ) (2 ) Total $ 2,033 $ (2,883 ) $ 1,485 $ 635 $ 519 $ 116
Disclosure of interests in joint ventures	ets and liabilities of Brookfield Infrastructure’s investments in associates and joint ventures: As at December 31, 2019 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 870 $ 6,499 $ 7,369 $ 686 $ 4,152 $ 4,838 $ 2,531 $ 2,286 $ 245 Transport 11-50% 1,233 18,327 19,560 1,948 8,444 10,392 9,168 6,770 2,398 Energy 20-50% 166 5,696 5,862 275 4,013 4,288 1,574 307 1,267 Data infrastructure 12-29% 912 11,636 12,548 1,042 4,908 5,950 6,598 5,569 1,029 Corporate 25-50% 8 133 141 13 56 69 72 44 28 Total $ 3,189 $ 42,291 $ 45,480 $ 3,964 $ 21,573 $ 25,537 $ 19,943 $ 14,976 $ 4,967 As at December 31, 2018 Total Attributable to US$ MILLIONS Ownership and Voting Interest Current Assets Non- Current Assets Total Assets Current Liabilities Non- Current Liabilities Total Liabilities Total Net Assets Other Ownership Interests Partnership’s Share Utilities 11-20% $ 289 $ 2,227 $ 2,516 $ 325 $ 1,391 $ 1,716 $ 800 $ 708 $ 92 Transport 11-50% 1,520 15,892 17,412 1,876 6,447 8,323 9,089 6,592 2,497 Energy 20-50% 178 5,307 5,485 162 2,875 3,037 2,448 1,265 1,183 Data infrastructure 21% 447 6,692 7,139 438 2,902 3,340 3,799 3,089 710 Corporate 25-50% 105 386 491 99 55 154 337 228 109 Total $ 2,539 $ 30,504 $ 33,043 $ 2,900 $ 13,670 $ 16,570 $ 16,473 $ 11,882 $ 4,591 The following tables present the gross amounts of revenue, net income, other comprehensive income from Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,046 $ 354 $ 26 $ 380 $ 323 $ 57 Transport 3,351 22 364 386 384 2 Energy 734 351 (54 ) 297 113 184 Data infrastructure 1,447 (38 ) 57 19 28 (9 ) Corporate 17 (38 ) (156 ) (194 ) (184 ) (10 ) Total $ 6,595 $ 651 $ 237 $ 888 $ 664 $ 224 Year ended December 31, 2018 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 541 $ 92 $ 110 $ 202 $ 146 $ 56 Transport 3,747 (74 ) (856 ) (930 ) (597 ) (333 ) Energy 739 91 8 99 53 46 Data infrastructure 804 64 244 308 234 74 Corporate 41 (132 ) 356 224 169 55 Total $ 5,872 $ 41 $ (138 ) $ (97 ) $ 5 $ (102 ) Year ended December 31, 2017 Total Attributable to US$ MILLIONS Revenue Net Income OCI Total Comprehensive Income Other Ownership Interests Partnership’s Share Utilities $ 1,164 $ 101 $ 779 $ 880 $ 642 $ 238 Transport 3,796 213 718 931 744 187 Energy 724 22 (37 ) (15 ) (22 ) 7 Data infrastructure 783 58 435 493 409 84 Corporate 2 (16 ) (145 ) (161 ) (108 ) (53 ) Total $ 6,469 $ 378 $ 1,750 $ 2,128 $ 1,665 $ 463 As at December 31, 2019 and 2018 , none of the associates or joint ventures have quoted prices in an active market. The following tables present the cash flow activities of Brookfield Infrastructure’s investments in associates and joint ventures for the years ended December 31, 2019 , 2018 , and 2017 : Year ended December 31, 2019 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 108 $ (1,109 ) $ 1,548 $ 547 $ 471 $ 76 Transport 692 (852 ) 11 (149 ) (76 ) (73 ) Energy 357 (267 ) (95 ) (5 ) (3 ) (2 ) Data infrastructure 531 (2,707 ) 2,201 25 30 (5 ) Corporate — — — — — — Total $ 1,688 $ (4,935 ) $ 3,665 $ 418 $ 422 $ (4 ) Year ended December 31, 2018 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 380 $ 6,189 $ (6,716 ) $ (147 ) $ (106 ) $ (41 ) Transport 776 (1,018 ) 369 127 77 50 Energy 320 (288 ) (46 ) (14 ) (10 ) (4 ) Data infrastructure 323 (305 ) 19 37 29 8 Corporate 7 (7 ) — — — — Total $ 1,806 $ 4,571 $ (6,374 ) $ 3 $ (10 ) $ 13 Year ended December 31, 2017 Total Attributable to US$ MILLIONS Operating Investing Financing Total Cash Flows Other Ownership Interests Partnership’s Share Utilities $ 433 $ (803 ) $ 494 $ 124 $ 102 $ 22 Transport 1,000 (1,673 ) 1,121 448 370 78 Energy 261 (171 ) (77 ) 13 6 7 Data infrastructure 338 (226 ) (57 ) 55 44 11 Corporate 1 (10 ) 4 (5 ) (3 ) (2 ) Total $ 2,033 $ (2,883 ) $ 1,485 $ 635 $ 519 $ 116

PROPERTY, PLANT AND EQUIPMENT (

PROPERTY, PLANT AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Property, plant and equipment [abstract]
Disclosure of detailed information about property, plant and equipment	US$ MILLIONS Utility Assets Transport Assets Energy Assets Data Infrastructure Assets Total Assets Gross Carrying Amount: Balance at January 1, 2018 $ 3,471 $ 2,657 $ 2,629 $ — $ 8,757 Additions, net of disposals 441 77 140 4 662 Non-cash (disposals) additions (19 ) (4 ) 6 — (17 ) Acquisitions through business combinations (1) 394 — 2,111 440 2,945 Net foreign currency exchange differences (267 ) (245 ) (205 ) — (717 ) Balance at December 31, 2018 $ 4,020 $ 2,485 $ 4,681 $ 444 $ 11,630 Change in accounting policies (2) 21 356 197 633 1,207 Additions, net of disposals 467 122 419 8 1,016 Non-cash (disposals) additions (2 ) 49 (270 ) (51 ) (274 ) Acquisitions through business combinations (1) — 5,283 3,332 95 8,710 Assets reclassified as held for sale (458 ) — — — (458 ) Net foreign currency exchange differences 135 4 72 2 213 Balance at December 31, 2019 $ 4,183 $ 8,299 $ 8,431 $ 1,131 $ 22,044 Accumulated depreciation: Balance at January 1, 2018 $ (510 ) $ (687 ) $ (383 ) $ — $ (1,580 ) Depreciation expense (149 ) (147 ) (134 ) — (430 ) Disposals 7 22 8 — 37 Non-cash disposals (2 ) — (1 ) — (3 ) Net foreign currency exchange differences 41 68 18 — 127 Balance at December 31, 2018 $ (613 ) $ (744 ) $ (492 ) $ — $ (1,849 ) Depreciation expense (171 ) (178 ) (328 ) (87 ) (764 ) Disposals 7 2 (4 ) — 5 Assets reclassified as held for sale 194 — — — 194 Non-cash disposals (additions) 3 (27 ) 50 — 26 Net foreign currency exchange differences (14 ) (3 ) (11 ) (1 ) (29 ) Balance at December 31, 2019 $ (594 ) $ (950 ) $ (785 ) $ (88 ) $ (2,417 ) Accumulated fair value adjustments: Balance at January 1, 2018 $ 1,258 $ 873 $ 629 $ — $ 2,760 Fair value adjustments 220 18 224 — 462 Net foreign currency exchange differences (77 ) (81 ) (31 ) — (189 ) Balance at December 31, 2018 $ 1,401 $ 810 $ 822 $ — $ 3,033 Assets reclassified as held for sale (416 ) — — — (416 ) Fair value adjustments 347 45 327 — 719 Net foreign currency exchange differences 38 2 22 — 62 Non-cash disposals — — (12 ) — (12 ) Balance at December 31, 2019 $ 1,370 $ 857 $ 1,159 $ — $ 3,386 Net book value: December 31, 2019 (3) $ 4,959 $ 8,206 $ 8,805 $ 1,043 $ 23,013 December 31, 2018 $ 4,808 $ 2,551 $ 5,011 $ 444 $ 12,814 (1) See Note 7 Acquisition of Businesses for additional information. (2) See Note 3 Significant Accounting Policies for additional information. (3) Includes right-of-use assets of $20 million in our utilities segment, $1,329 million in our transport segment, $252 million in our energy segment and $560 million in our data infrastructure segment. The following table summarizes the carrying amount of property, plant and equipment that would have been recognized had assets been carried under the cost model. US$ MILLIONS Dec. 31, 2019 Dec. 31, 2018 Utilities $ 3,589 $ 3,407 Transport 7,349 1,741 Energy 7,646 4,189 Data Infrastructure 1,043 444 The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s property, plant and equipment assets valued using the income method, categorized by segment. Dec. 31, 2019 Dec. 31, 2018 Segment Valuation Discount Terminal Investment Valuation Discount Terminal Investment Utilities Discounted cash flow model 7% to 14% 8x to 21x 10 to 20 yrs Discounted cash flow model 7% to 14% 8x to 22x 10 to 20 yrs Transport Discounted cash flow model 9% to 14% 9x to 14x 10 to 20 yrs Discounted cash flow model 10% to 13% 9x to 14x 10 to 20 yrs Energy Discounted cash flow model 12% to 15% 10x to 17x 5 to 10 yrs Discounted cash flow model 12% to 15% 10x to 14x 10 yrs Data Infrastructure Discounted cash flow model 13% to 15% 11x to 17x 10 to 11 yrs Discounted cash flow model 13% to 15% 10x to 11x 10 yrs

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2019
Intangible Assets [Abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill	US$ MILLIONS 2019 2018 Cost $ 15,695 $ 12,515 Accumulated amortization (1,309 ) (880 ) Net intangible assets $ 14,386 $ 11,635 The following table presents the accumulated amortization for Brookfield Infrastructure’s intangible assets: US$ MILLIONS 2019 2018 Accumulated amortization at beginning of year $ (880 ) $ (576 ) Disposals 12 — Amortization (450 ) (371 ) Foreign currency translation 9 67 Accumulated amortization at end of year $ (1,309 ) $ (880 ) The following table presents the change in the cost balance of intangible assets: US$ MILLIONS 2019 2018 Cost at beginning of the year $ 12,515 $ 10,470 Additions, net of disposals 109 117 Acquisitions through business combinations (1) 3,248 3,208 Held for sale (1 ) — Non-cash additions (disposals) 15 7 Foreign currency translation (191 ) (1,287 ) Cost at end of year $ 15,695 $ 12,515 (1) See Note 7 Acquisition of Businesses for additional information.
Disclosure of detailed information about intangible assets	Intangible assets are allocated to the following cash generating units: US$ MILLIONS 2019 2018 Brazilian regulated gas transmission operation $ 3,885 $ 4,211 North American rail operations 1,992 — North American residential energy infrastructure operation 1,806 1,763 Australian regulated terminal 1,758 1,766 Peruvian toll roads 1,159 1,118 Chilean toll roads 814 928 Indian toll roads (1) 769 843 U.K. telecom towers operation 472 — Brazilian electricity transmission operation 401 — U.K. port operation 283 273 Other (2) 1,047 733 Total $ 14,386 $ 11,635 (1) Indian toll roads include $680 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $89 million at BIF India Holdings Pte Ltd. (2) Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation. Goodwill is allocated to the following cash generating units, or group of cash generating units: US$ MILLIONS 2019 2018 North American rail operations (1) $ 2,042 $ — North American residential energy infrastructure operation (1) 1,274 1,209 Western Canadian natural gas gathering and processing operation (1) 749 492 Brazilian regulated gas transmission operation 632 657 Colombian natural gas distribution operation 542 547 U.S. data center operation (1) 486 463 Other (1) 828 491 Total $ 6,553 $ 3,859 (1) See Note 7 Acquisition of Businesses for additional information.

GOODWILL (Tables)

GOODWILL (Tables)	12 Months Ended
	Dec. 31, 2019
Intangible Assets [Abstract]
Disclosure of reconciliation of changes in intangible assets and goodwill	The following table presents the carrying amount for Brookfield Infrastructure’s goodwill: US$ MILLIONS 2019 2018 Balance at beginning of the year $ 3,859 $ 1,301 Acquisitions through business combinations (1) 2,644 2,905 Foreign currency translation and other 50 (347 ) Balance at end of the year $ 6,553 $ 3,859 (1) See Note 7 Acquisition of Businesses for additional information.
Disclosure of detailed information about intangible assets	Intangible assets are allocated to the following cash generating units: US$ MILLIONS 2019 2018 Brazilian regulated gas transmission operation $ 3,885 $ 4,211 North American rail operations 1,992 — North American residential energy infrastructure operation 1,806 1,763 Australian regulated terminal 1,758 1,766 Peruvian toll roads 1,159 1,118 Chilean toll roads 814 928 Indian toll roads (1) 769 843 U.K. telecom towers operation 472 — Brazilian electricity transmission operation 401 — U.K. port operation 283 273 Other (2) 1,047 733 Total $ 14,386 $ 11,635 (1) Indian toll roads include $680 million of intangible assets at our investments in Simhapuri Expressway Limited and Rayalseema Expressway Limited and $89 million at BIF India Holdings Pte Ltd. (2) Other intangibles are comprised of customer contracts at our Australian port operation, Western Canadian natural gas gathering and processing operation, U.S. data center operation, Colombian natural gas transmission operation, natural gas operation in India and contracted order book at our U.K. regulated distribution operation. Goodwill is allocated to the following cash generating units, or group of cash generating units: US$ MILLIONS 2019 2018 North American rail operations (1) $ 2,042 $ — North American residential energy infrastructure operation (1) 1,274 1,209 Western Canadian natural gas gathering and processing operation (1) 749 492 Brazilian regulated gas transmission operation 632 657 Colombian natural gas distribution operation 542 547 U.S. data center operation (1) 486 463 Other (1) 828 491 Total $ 6,553 $ 3,859 (1) See Note 7 Acquisition of Businesses for additional information.

INVESTMENT PROPERTIES (Tables)

INVESTMENT PROPERTIES (Tables)	12 Months Ended
	Dec. 31, 2019
Investment property [abstract]
Disclosure of detailed information about investment property	The following table summarizes the valuation techniques and significant inputs for Brookfield Infrastructure’s investment property. Our partnership has classified all assets below under level 3 of the fair value hierarchy: Segment Valuation technique Significant unobservable inputs Range of inputs Transport Direct Income Capitalization Capitalization Rate 6% to 14% Data Infrastructure Direct Income Capitalization Capitalization Rate 6% to 8% The following table presents the carrying amount for Brookfield Infrastructure’s investment properties: US$ MILLIONS 2019 2018 Balance at beginning of the year $ 190 $ 192 Acquisitions through business combinations (1) 211 — Additions, net of disposals 2 — Non-cash additions 5 — Fair value adjustments — 13 Foreign currency translation 8 (15 ) Balance at end of the year $ 416 $ 190 (1) See Note 7 Acquisition of Businesses for additional information.

ACCOUNTS PAYABLE AND OTHER (Tab

ACCOUNTS PAYABLE AND OTHER (Tables)	12 Months Ended
	Dec. 31, 2019
Subclassifications of assets, liabilities and equities [abstract]
Disclosure of accounts payable and other	US$ MILLIONS Note 2019 2018 Current: Accounts payable $ 854 $ 463 Accrued & other liabilities 838 585 Deferred revenue (i) 307 154 Provisions (1) 214 106 Lease liabilities (2) 197 — Total current $ 2,410 $ 1,308 Non-current: Lease liabilities (2) $ 1,606 $ — Provisions (1) 327 148 Deferred revenue (i) 246 323 Pension liabilities (3) 148 81 Other liabilities 243 225 Total non-current $ 2,570 $ 777 (1) Provisions primarily relate to decommissioning liabilities at our Western Canadian natural gas gathering and processing operation. (2) The impact of the adoption of IFRS 16 requires the recognition of lease liabilities, including short-term and low-value leases. See Note 3 Significant Accounting Policies for further details. (3) See Note 32 Retirement Benefit Plans for further details.

FINANCIAL LIABILITIES (Tables)

FINANCIAL LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Disclosure of financial liabilities	US$ MILLIONS 2019 2018 Current: Deferred consideration $ 131 $ 3 Foreign currency forward contracts 61 16 Other financial liabilities 137 105 Total current financial liabilities $ 329 $ 124 Non-current: Deferred consideration $ 1,115 $ 953 Interest rate swaps 113 100 Foreign currency forward contracts 36 7 Inflation swaps 71 78 Other financial liabilities 509 18 Total non-current financial liabilities $ 1,844 $ 1,156

BORROWINGS (Tables)

BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Disclosure of detailed information about borrowings	The current and non-current balances of non-recourse borrowings are as follows: US$ MILLIONS 2019 2018 Current $ 1,381 $ 985 Non-current 17,163 12,128 Total $ 18,544 $ 13,113 Maturity Annual Rate Currency 2019 2018 Corporate revolving credit facility June 28, 2024 LIBOR plus 1.2% US$ 820 510 Medium Term Notes (1) : Non-Current: Public - Canadian October 30, 2020 3.5% C$ — 275 Public - Canadian March 11, 2022 3.5% C$ 346 330 Public - Canadian February 22, 2024 3.3% C$ 231 220 Public - Canadian February 22, 2024 3.3% C$ 308 293 Public - Canadian September 11, 2028 4.2% C$ 384 365 Public - Canadian October 9, 2029 3.4% C$ 386 — Total $ 2,475 $ 1,993 (1) See Note 21 Subsidiary Public Issuers for further details. Principal repayments on non-recourse borrowings due over the next five years and thereafter are as follows: US$ MILLIONS Utilities Transport Energy Data Infrastructure Total 2020 $ 463 $ 362 $ 498 $ 82 $ 1,405 2021 418 355 240 6 1,019 2022 330 489 750 111 1,680 2023 1,936 361 618 12 2,927 2024 830 560 1,107 6 2,503 Thereafter 1,749 4,475 2,193 725 9,142 Total principal repayments 5,726 6,602 5,406 942 18,676 Deferred financing costs and other 5 (58 ) (60 ) (19 ) (132 ) Total - Dec. 31, 2019 $ 5,731 $ 6,544 $ 5,346 $ 923 $ 18,544 Total - Dec. 31, 2018 $ 5,397 $ 3,444 $ 3,155 $ 1,117 $ 13,113 The weighted average interest rates of non-recourse borrowings are as follows: US$ MILLIONS Utilities Transport Energy Data Infrastructure Total Dec. 31, 2019 4 % 6 % 5 % 6 % 5 % Dec. 31, 2018 4 % 6 % 6 % 6 % 5 % Principal repayments on non-recourse borrowings in their local currency are as follows: US$ MILLIONS, except as noted Dec. 31, 2019 Local Currency Dec. 31, 2018 Local Currency U.S. dollars $ 7,801 USD 7,801 $ 5,317 USD $ 5,317 Canadian dollars 2,473 CAD 3,212 1,388 CAD 1,893 British pounds 2,411 GBP 1,819 1,847 GBP 1,447 Brazilian real 1,489 BRL 6,002 1,342 BRL 5,200 Indian rupees 1,427 INR 101,929 565 INR 39,236 Chilean Unidad de Fomento (1) 1,099 UF 29 837 UF 21 Australian dollars 1,010 AUD 1,439 925 AUD 1,312 Peruvian soles 452 PEN 1,497 441 PEN 1,486 Colombian pesos 342 COP 1,124,325 411 COP 1,337,497 New Zealand dollars 40 NZD 59 40 NZD 60 (1) Chilean Unidad de Fomento is an inflation adjusted unit of account indexed to the Chilean Peso.
Disclosure of reconciliation of liabilities arising from financing activities	Details of the “Changes in liabilities from financing activities”, including both changes arising from cash flows and non-cash changes are as follows: US$ MILLIONS 2018 Cash Flows Acquisitions Foreign Exchange Movement and Other 2019 Corporate borrowings $ 1,993 $ 398 $ — $ 84 $ 2,475 Non-recourse borrowings 13,113 3,573 1,972 (114 ) 18,544

SUBSIDIARY PUBLIC ISSUERS (Tabl

SUBSIDIARY PUBLIC ISSUERS (Tables)	12 Months Ended
	Dec. 31, 2019
Subsidiary Public Issuer [Abstract]
Condensed Financial Information	The following tables set forth consolidated summary financial information for our partnership, the Fincos and BIPIC: For the year ended December 31, 2019 Our partnership (2) The Fincos BIPIC Subsidiaries of our partnership other than the Fincos and BIPIC (3) Consolidating adjustments (4) Our partnership consolidated Revenues $ — $ — $ — $ — $ 6,597 $ 6,597 Net income attributable to partnership (1) 52 — — 233 (52 ) 233 For the year ended December 31, 2018 Revenues $ — $ — $ — $ — $ 4,652 $ 4,652 Net income attributable to partnership (1) 192 — — 410 (192 ) 410 For the year ended December 31, 2017 Revenues $ — $ — $ — $ — $ 3,535 $ 3,535 Net income attributable to partnership (1) 11 — — 125 (11 ) 125 As at December 31, 2019 Current assets $ — $ — $ — $ — $ 5,841 $ 5,841 Non-current assets 5,983 — 889 8,905 34,690 50,467 Current liabilities — — 75 — 5,364 5,439 Non-current liabilities — 1,655 — — 27,037 28,692 Non-controlling interests—Redeemable Partnership Units held by Brookfield — — — — 2,039 2,039 Non-controlling interests—Exchange LP Units — — — — 18 18 Non-controlling interests—in operating subsidiaries — — — — 14,113 14,113 Preferred unitholders — — — — 935 935 As at December 31, 2018 Current assets $ — $ — $ — $ — $ 2,276 $ 2,276 Non-current assets 5,449 — 568 8,281 20,006 34,304 Current liabilities — — — — 2,417 2,417 Non-current liabilities — 1,483 — — 18,012 19,495 Non-controlling interests—Redeemable Partnership Units held by Brookfield — — — — 1,823 1,823 Non-controlling interests—Exchange LP Units — — — — 71 71 Non-controlling interests—in operating subsidiaries — — — — 7,303 7,303 Preferred unitholders — — — — 936 936 (1) Includes net income attributable to non-controlling interest—Exchange LP Units and non-controlling interest—Redeemable Partnership Units held by Brookfield, general partner and limited partners. (2) Includes investments in all subsidiaries of our partnership under the equity method. (3) Includes investments in all subsidiaries of the Holding LP, Brookfield Infrastructure Holdings (Canada) Inc., Brookfield Infrastructure US Holdings I Corporation and BIP Bermuda Holdings I Limited under the equity method. (4) Includes elimination of intercompany transactions and balances necessary to present our partnership on a consolidated basis.

INTEREST EXPENSE (Tables)

INTEREST EXPENSE (Tables)	12 Months Ended
	Dec. 31, 2019
Analysis of income and expense [abstract]
Disclosure of interest expense	US$ MILLIONS 2019 2018 2017 Interest on corporate facility $ 20 $ 4 $ 12 Interest on corporate debt 63 56 51 Interest on non-recourse borrowings 738 483 361 Other financing fees 83 12 4 $ 904 $ 555 $ 428

NON-WHOLLY OWNED SUBSIDIARIES (

NON-WHOLLY OWNED SUBSIDIARIES (Tables)	12 Months Ended
	Dec. 31, 2019
Interests In Other Entities [Abstract]
Summarized accounts for non-wholly owned subsidiaries	The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Financial Position: As of December 31, 2019 US$ MILLIONS Current Assets Non-Current Assets Current Liabilities Non-Current Liabilities Non-Controlling Interest in Operating Subsidiaries Partnership Capital (1) Utilities U.K. regulated distribution operation $ 159 $ 4,653 $ 294 $ 2,888 $ 318 $ 1,312 Australian regulated terminal operation 139 1,994 347 1,688 34 64 Colombian regulated distribution operation (2) 759 — 427 — 274 58 Brazilian regulated gas transmission operation 435 4,606 199 3,195 1,305 342 Colombian natural gas distribution operation 214 1,166 299 314 684 83 Brazilian electricity transmission operation 21 401 12 252 110 48 Transport North American rail operation 2,150 9,392 1,409 4,889 4,747 497 U.K. port operation 47 934 78 370 218 315 Australian port operation 126 927 124 488 317 124 Chilean toll roads 95 821 67 1,112 (320 ) 57 Peruvian toll roads 122 1,337 19 683 638 119 Indian toll roads (3) 75 868 83 570 203 87 Energy North American gas storage operation 200 1,449 112 661 543 333 Canadian district energy operation 29 974 47 506 337 113 U.S. district energy operation 37 964 41 747 118 95 Western Canadian natural gas gathering and processing operation 119 3,721 147 1,845 1,320 528 North American residential energy infrastructure operation 171 3,997 337 1,925 1,341 565 Indian natural gas operation 155 2,272 181 910 1,157 179 Data Infrastructure U.S. data center operation 105 1,665 112 1,130 376 152 Australian data center operation 10 280 5 112 124 49 U.K. telecom towers operation 26 874 190 419 219 72 Corporate Holding LP and other 529 111 735 2,480 50 (2,625 ) Total $ 5,723 $ 43,406 $ 5,265 $ 27,184 $ 14,113 $ 2,567 As of December 31, 2018 US$ MILLIONS Current Assets Non-Current Assets Current Liabilities Non-Current Liabilities Non-Controlling Interest in Operating Subsidiaries Partnership Capital (1) Utilities U.K. regulated distribution operation $ 131 $ 3,844 $ 248 $ 2,452 $ 247 $ 1,028 Australian regulated terminal operation 34 2,074 27 1,943 45 93 Colombian regulated distribution operation 51 708 32 396 273 58 Brazilian regulated gas transmission operation 310 4,955 106 3,185 1,540 434 Colombian natural gas distribution operation 230 1,149 235 374 691 79 Transport U.K. port operation 48 847 71 347 195 282 Australian port operation 141 593 239 59 319 117 Chilean toll roads 82 940 59 862 43 58 Peruvian toll roads 104 1,308 20 654 622 116 Indian toll roads (3) 90 975 65 667 229 104 Energy North American gas storage 281 1,273 155 566 515 318 Canadian district energy operation 25 754 32 387 269 91 U.S. district energy operation 42 834 26 681 90 79 Western Canadian natural gas gathering and processing operation 86 2,069 84 1,161 650 260 North American residential energy infrastructure operation 196 3,647 152 1,551 1,506 634 Data Infrastructure U.S. data center operation 17 1,131 438 562 (12 ) 160 Corporate Holding LP and other 320 248 336 2,031 83 (1,882 ) Total $ 2,188 $ 27,349 $ 2,325 $ 17,878 $ 7,305 $ 2,029 (1) Attributable to non-controlling interest—Redeemable Partnership Units held by Brookfield, non-controlling interest—Exchange LP Units, general partner and limited partners. (2) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . The net assets were classified as held for sale as of December 31, 2019. Refer to Note 6 Assets and Liabilities Classified as Held for Sale. (3) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited. The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Operating Results: Year ended December 31, 2019 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 478 $ 24 $ 71 $ 103 $ 278 Australian regulated terminal operation 308 15 (3 ) 43 (8 ) Colombian regulated distribution operation (1) 179 10 (9 ) 2 (2 ) Brazilian regulated gas transmission operation 1,141 349 (83 ) 132 (33 ) Colombian natural gas distribution operation 874 51 (4 ) 7 — Brazilian electricity transmission operation 2 15 (2 ) 7 (1 ) Transport North American rail operation — — (10 ) — (1 ) U.K. port operation 197 4 19 7 27 Australian port operation 462 (24 ) (1 ) (7 ) — Chilean toll roads 162 — 27 2 16 Peruvian toll roads 107 5 10 1 2 Indian toll roads (2) 130 (19 ) (6 ) (9 ) (3 ) Energy North American gas storage operation 143 12 52 9 32 Canadian district energy operation 121 6 85 2 29 U.S. district energy operation 158 (14 ) 49 (9 ) 32 Western Canadian natural gas gathering and processing operation 256 35 31 14 12 North American residential energy infrastructure operation 956 3 63 2 26 Indian natural gas operation 266 (39 ) (33 ) (12 ) (10 ) Data Infrastructure U.S. data center operation 294 (22 ) (10 ) (7 ) (4 ) Australian data center operation 20 6 (3 ) 2 (1 ) U.K. telecom towers operation — — (2 ) — (1 ) Corporate Holding LP and other 25 (5 ) — (295 ) (26 ) Total $ 6,279 $ 412 $ 241 $ (6 ) $ 364 Year ended December 31, 2018 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 449 $ 22 $ 19 $ 99 $ 86 Australian regulated terminal operation 307 14 (6 ) 34 (16 ) Colombian regulated distribution operation 177 15 (11 ) 3 (2 ) Brazilian regulated gas transmission operation 1,112 357 (469 ) 139 (190 ) Colombian natural gas distribution operation 516 34 (91 ) 7 (14 ) Transport U.K. port operation 205 12 3 19 4 Australian port operation 522 (6 ) (33 ) (3 ) (11 ) Chilean toll roads 168 (1 ) (7 ) (1 ) (7 ) Peruvian toll roads 92 3 (25 ) 1 (5 ) Indian toll roads (2) 61 (12 ) 2 (6 ) (1 ) Energy North American gas storage operation 150 (16 ) 22 (12 ) 15 Canadian district energy operation 118 7 32 3 11 U.S. district energy operation 149 (13 ) 35 (8 ) 23 Western Canadian natural gas gathering and processing operation 61 3 (53 ) 1 (21 ) North American residential energy infrastructure operation 191 4 (73 ) 1 (30 ) Data Infrastructure U.S. data center operation — — (1 ) — — Corporate Holding LP and other 23 (26 ) (1 ) 108 44 Total $ 4,301 $ 397 $ (657 ) $ 385 $ (114 ) Year ended December 31, 2017 Attributable to non-controlling interest Attributable to unitholders US$ MILLIONS Revenue Net Income (loss) Other Comprehensive Income (loss) Net Income (loss) Other Comprehensive Income (loss) Utilities U.K. regulated distribution operation $ 385 $ 21 $ 29 $ 114 $ 118 Australian regulated terminal operation 301 15 3 35 7 Colombian regulated distribution operation 161 12 38 2 7 Brazilian regulated gas transmission operation 938 349 (160 ) 146 (72 ) Transport U.K. port operation 180 8 21 22 29 Australian port operation 501 (7 ) 28 (3 ) 9 Chilean toll roads 154 — 7 — 8 Peruvian toll roads 103 12 22 2 5 Indian toll roads 57 (2 ) 4 (1 ) 3 Energy North American gas storage operation 149 30 74 18 47 Canadian district energy operation 95 (2 ) 39 — 13 U.S. district energy operation 131 10 40 7 26 Corporate Holding LP and other 22 (3 ) 1 (349 ) (410 ) Total $ 3,177 $ 443 $ 146 $ (7 ) $ (210 ) (1) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . (2) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited. The following tables present summarized accounts for non-wholly owned subsidiaries on the Consolidated Statement of Cash Flows: Cash Flow Activities Year ended December 31, 2019 Year ended December 31, 2018 US$ MILLIONS Operating Investing Financing Operating Investing Financing Utilities U.K. regulated distribution operation $ 271 $ (416 ) $ 147 $ 226 $ (413 ) $ 179 Australian regulated terminal operation 91 (23 ) (55 ) 85 (21 ) (63 ) Colombian regulated distribution operation (1) 26 (24 ) (4 ) 11 (26 ) — Brazilian regulated gas transmission operation 839 (21 ) (702 ) 868 (26 ) (792 ) Colombian natural gas distribution operation 72 (38 ) (73 ) 94 (217 ) 205 Brazilian electricity transmission operation 22 (4 ) (6 ) — — — Transport North American rail operation — (6,460 ) 6,578 — — — U.K. port operation 27 (43 ) 9 27 (17 ) (8 ) Australian port operation 52 (45 ) (10 ) 42 (68 ) 22 Chilean toll roads 62 (2 ) (55 ) 74 (1 ) (82 ) Peruvian toll roads 47 (39 ) — 91 (33 ) — Indian toll roads (2) 7 (9 ) (29 ) 18 (184 ) 209 Energy North American gas storage operation 83 (10 ) (63 ) — (8 ) 7 Canadian district energy operation 53 (68 ) 14 39 (42 ) (45 ) U.S. district energy operation 22 (29 ) 2 24 (16 ) (18 ) Western Canadian natural gas gathering and processing operation 92 (1,396 ) 1,339 48 (1,923 ) 1,910 North American residential energy infrastructure operation 128 (228 ) 87 16 (2,182 ) 2,188 Indian natural gas operation 208 (1,950 ) 1,746 — — — Data Infrastructure U.S. data center operation 51 (6 ) (35 ) (1 ) (1,103 ) 1,118 Australian data center operation — (277 ) 286 — — — U.K. telecom towers operation 3 (280 ) 289 — — — Corporate Holding LP and other (46 ) 243 (128 ) (417 ) 794 (379 ) Total $ 2,110 $ (11,125 ) $ 9,337 $ 1,245 $ (5,486 ) $ 4,451 Cash Flow Activities Year ended December 31, 2017 US$ MILLIONS Operating Investing Financing Utilities U.K. regulated distribution operation $ 220 $ (343 ) $ 129 Australian regulated terminal operation 96 (9 ) (87 ) Colombian regulated distribution operation 7 (22 ) 26 Brazilian regulated gas transmission operation 819 83 (839 ) Transport U.K. port operation 46 (40 ) (10 ) Australian port operation 37 (39 ) 12 Chilean toll roads 56 (5 ) (88 ) Peruvian toll roads 46 (67 ) — Indian toll roads 30 (7 ) (22 ) Energy North American gas storage operation 55 (9 ) (76 ) Canadian district energy operation 26 (82 ) 102 U.S. district energy operation 24 8 (28 ) Corporate Holding LP and other (98 ) (5,089 ) 4,721 Total $ 1,364 $ (5,621 ) $ 3,840 (1) On January 14, 2020, Brookfield Infrastructure sold its 17% interest in its Colombian regulated distribution operation for total consideration of approximately $90 million . (2) Indian toll roads include our investments in BIF India Holdings Pte Ltd, Simhapuri Expressway Limited and Rayalseema Expressway Private Limited.

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Deferred income tax balances	The sources of deferred income tax balances are as follows: As of December 31, US$ MILLIONS 2019 2018 Deferred income tax assets Tax losses carried forward $ 397 $ 394 Financial instruments and other 350 77 $ 747 $ 471 Deferred income tax liabilities Property, plant and equipment and investment properties $ (2,541 ) $ (1,702 ) Intangible assets (2,714 ) (2,115 ) $ (5,255 ) $ (3,817 ) Net deferred income tax liabilities $ (4,508 ) $ (3,346 ) Reflected in the Consolidated Statements of Financial Position as follows: Deferred income tax assets $ 112 $ 75 Deferred income tax liabilities (4,620 ) (3,421 ) Net deferred income tax liabilities $ (4,508 ) $ (3,346 ) US$ MILLIONS 2019 2018 2017 Deferred income tax arising on income and expenses recognized in other comprehensive income: Revaluation of property, plant and equipment $ (148 ) $ (95 ) $ (204 ) Cash flow hedges 3 3 8 Other 3 (5 ) (4 ) Total income tax expense recognized directly in other comprehensive income $ (142 ) $ (97 ) $ (200 ) The sources of deferred income tax balances and movements are as follows: Recognized in US$ MILLIONS Jan. 1, 2019 Net Income Other Comprehensive Income Other (1) Acquisitions/ Dispositions Dec. 31, 2019 Deferred income tax assets related to non-capital losses and capital losses $ 394 $ 40 $ — $ (22 ) $ (15 ) $ 397 Deferred income tax liabilities related to differences in tax and book basis, net (3,740 ) (68 ) (142 ) 54 (1,009 ) (4,905 ) Net deferred income tax liabilities $ (3,346 ) $ (28 ) $ (142 ) $ 32 $ (1,024 ) $ (4,508 ) Recognized in US$ MILLIONS Jan. 1, 2018 Net Income Other Comprehensive Income Other (1) Acquisitions/ Dispositions Dec. 31, 2018 Deferred income tax assets related to non-capital losses and capital losses $ 361 $ (13 ) $ — $ 8 $ 38 $ 394 Deferred income tax liabilities related to differences in tax and book basis, net (3,144 ) (33 ) (97 ) 266 (732 ) (3,740 ) Net deferred income tax liabilities $ (2,783 ) $ (46 ) $ (97 ) $ 274 $ (694 ) $ (3,346 ) (1) Other items relates to foreign exchange as deferred income taxes are calculated based on the functional currency of each operating entity.
Components of income tax expense (recovery)	The major components of income tax expense include the following: For the year ended December 31, US$ MILLIONS 2019 2018 2017 Tax expense comprises: Current income tax expense $ 250 $ 318 $ 106 Deferred income tax expense (recovery) Origination and reversal of temporary differences 29 53 92 Changes in tax rates or the imposition of new taxes (20 ) (11 ) (41 ) Previously unrecognized deferred taxes 19 4 16 Total income tax expense $ 278 $ 364 $ 173 Net income before income tax expense reconciles to income tax expense as follows: Net income before income tax $ 928 $ 1,170 $ 747 Income tax expense calculated at the domestic rates applicable to profits in the country concerned 354 278 304 Change in substantively enacted tax rates (20 ) (11 ) (41 ) Earnings from investments in associates and joint ventures (50 ) (3 ) (12 ) Portion of gains subject to different tax rates 34 141 2 Taxable income attributable to non-controlling interests (62 ) (35 ) (65 ) International operations subject to different tax rates (6 ) (17 ) (39 ) Deferred tax assets not recognized 19 4 15 Permanent differences and other 9 7 9 Income tax expense recognized in profit or loss $ 278 $ 364 $ 173

PARTNERSHIP CAPITAL (Tables)

PARTNERSHIP CAPITAL (Tables)	12 Months Ended
	Dec. 31, 2019
Equity [abstract]
Disclosure of classes of share capital	Non-controlling interest—Redeemable Partnership Units held by Brookfield Non-controlling interest— Redeemable Partnership Units held by Brookfield UNITS MILLIONS 2019 2018 2017 Opening balance 115.8 115.8 108.4 Issued for cash 6.1 — 7.4 Ending balance 121.9 115.8 115.8 Non-controlling interest— Redeemable Partnership Units held by Brookfield US$ MILLIONS 2019 2018 2017 Opening balance $ 2,078 $ 2,078 $ 1,778 Unit issuance 250 — 300 Ending balance $ 2,328 $ 2,078 $ 2,078 Non-controlling interest—Exchange LP Units Non-controlling interest— Exchange LP Units held by Brookfield UNITS MILLIONS 2019 2018 2017 Opening balance 4.4 — — Unit issuance — 5.7 — Exchange LP conversion (3.2 ) (1.3 ) — Ending balance 1.2 4.4 — Non-controlling interest— Exchange LP Units held by Brookfield US$ MILLIONS 2019 2018 2017 Opening balance $ 212 $ — $ — Unit issuance — 232 — Exchange LP conversion (53 ) (20 ) — Ending balance $ 159 $ 212 $ — Special and Limited Partnership Capital Special General Partner Units Limited Partnership Units Total UNITS MILLIONS 2019 2018 2017 2019 2018 2017 2019 2018 2017 Opening balance 1.6 1.6 1.6 277.3 276.6 259.4 278.9 278.2 261.0 Issued for cash — — — 13.8 0.3 17.2 13.8 0.3 17.2 Conversion from Exchange LP Units — — — 3.2 1.3 — 3.2 1.3 — Repurchased and cancelled — — — (0.8 ) (0.9 ) — (0.8 ) (0.9 ) — Ending balance 1.6 1.6 1.6 293.5 277.3 276.6 295.1 278.9 278.2 Special General Partner Limited Partners Total US$ MILLIONS 2019 2018 2017 2019 2018 2017 2019 2018 2017 Opening balance $ 19 $ 19 $ 19 $ 4,911 $ 4,907 $ 4,215 $ 4,930 $ 4,926 $ 4,234 Unit issuance — — — 559 14 692 559 14 692 Conversion from Exchange LP Units — — — 53 20 — 53 20 — Repurchased and cancelled — — — (28 ) (30 ) — (28 ) (30 ) — Ending balance $ 19 $ 19 $ 19 $ 5,495 $ 4,911 $ 4,907 $ 5,514 $ 4,930 $ 4,926 Preferred Unitholders’ Capital Preferred Units UNITS MILLIONS 2019 2018 2017 Opening balance 49.9 32.0 20.0 Issued for cash — 18.0 12.0 Repurchased and cancelled — (0.1 ) — Ending balance 49.9 49.9 32.0 Preferred Units US$ MILLIONS 2019 2018 2017 Opening balance $ 936 $ 595 $ 375 Unit issuance — 342 220 Repurchased and cancelled (1 ) (1 ) — Ending balance $ 935 $ 936 $ 595

ACCUMULATED OTHER COMPREHENSI_2

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of analysis of other comprehensive income by item [abstract]
Schedule of accumulated other comprehensive income (loss)	(a) Attributable to Limited Partners US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 976 $ (835 ) $ 28 $ (26 ) $ — $ (27 ) $ 748 $ 864 Other comprehensive income (loss) (1) 141 (501 ) 67 (70 ) (33 ) 9 182 (205 ) Other items (1) (450 ) — — — — — — (450 ) Balance at December 31, 2018 $ 667 $ (1,336 ) $ 95 $ (96 ) $ (33 ) $ (18 ) $ 930 $ 209 Other comprehensive income (loss) 240 (8 ) (71 ) 14 33 — 38 246 Other items (2),(3) (8 ) 20 6 — — — — 18 Balance at December 31, 2019 $ 899 $ (1,324 ) $ 30 $ (82 ) $ — $ (18 ) $ 968 $ 473 (b) Attributable to General Partner US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 7 $ (6 ) $ 1 $ — $ — $ — $ 4 $ 6 Other comprehensive income (loss) (1) 1 (3 ) 1 — — — 1 — Other items (1) (3 ) — — — — — — (3 ) Balance at December 31, 2018 $ 5 $ (9 ) $ 2 $ — $ — $ — $ 5 $ 3 Other comprehensive income (loss) 1 — — — — — — 1 Other items — — — — — — — — Balance at December 31, 2019 $ 6 $ (9 ) $ 2 $ — $ — $ — $ 5 $ 4 (c) Attributable to Non-controlling interest—Redeemable Partnership Units held by Brookfield US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ 425 $ (339 ) $ 11 $ (14 ) $ (2 ) $ (8 ) $ 314 $ 387 Other comprehensive income (loss) (1) 59 (213 ) 29 (29 ) (14 ) 4 77 (87 ) Other items (1) (188 ) — — — — — — (188 ) Balance at December 31, 2018 $ 296 $ (552 ) $ 40 $ (43 ) $ (16 ) $ (4 ) $ 391 $ 112 Other comprehensive income (loss) 99 (3 ) (29 ) 6 14 — 16 103 Other items (2),(3) (4 ) 9 3 — — — — 8 Balance at December 31, 2019 $ 391 $ (546 ) $ 14 $ (37 ) $ (2 ) $ (4 ) $ 407 $ 223 d) Attributable to Non-controlling interest—Exchange LP Units US$ MILLIONS Revaluation Surplus Foreign Currency Translation Net Investment Hedges Cash Flow Hedges Marketable Securities Unrealized Actuarial Losses Equity accounted investments Accumulated Other Comprehensive Income Balance at December 31, 2017 $ — $ — $ — $ — $ — $ — $ — $ — Other comprehensive income (loss) 2 1 — (1 ) — — 2 4 Balance at December 31, 2018 $ 2 $ 1 $ — $ (1 ) $ — $ — $ 2 $ 4 Other comprehensive income (loss) 1 — — — — — — 1 Other items — — — — — — — — Balance at December 31, 2019 $ 3 $ 1 $ — $ (1 ) $ — $ — $ 2 $ 5 (1) In relation to the sale of our Chilean electricity transmission business, $641 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Additionally, $127 million of deferred tax expense previously recognized within accumulated other comprehensive income was reclassified as current income tax expense within accumulated other comprehensive income. Refer to Note 5 Disposition of Businesses for further details. (2) In relation to the sale of our Australian district energy business, $12 million of revaluation surplus previously recognized within accumulated other comprehensive income was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details. (3) In relation to the partial disposition of a 17% interest in our Chilean toll road business, $38 million of accumulated other comprehensive loss was reclassified directly to retained earnings in the Consolidated Statements of Partnership Capital. Refer to Note 5 Disposition of Businesses for further details.

RETIREMENT BENEFIT PLANS (Table

RETIREMENT BENEFIT PLANS (Tables)	12 Months Ended
	Dec. 31, 2019
Employee Benefits [Abstract]
Disclosure of defined benefit plans	US$ MILLIONS 2019 2018 Plan assets $ 686 $ 287 Less accrued benefit obligation (851 ) (368 ) Accrued benefit liability (1) $ (165 ) $ (81 ) (1) Presented within ‘Accounts payable and other’ of the consolidated statements of financial position.

DERIVATIVE FINANCIAL INSTRUME_2

DERIVATIVE FINANCIAL INSTRUMENTS (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Notional amount of derivative positions	The aggregate notional amount of Brookfield Infrastructure’s derivative positions at December 31, 2019 and 2018 were as follows: US$ MILLIONS Note 2019 2018 Foreign exchange contracts (a) $ 4,626 $ 3,482 Interest rates swaps and other (b) 11,229 6,484 $ 15,855 $ 9,966 Brookfield Infrastructure held the following foreign exchange contracts with notional amounts at December 31, 2019 and 2018 . Notional Amount (U.S. Dollars) Average Exchange Rate US$ MILLIONS 2019 2018 2019 2018 Foreign exchange contracts British pounds $ 2,882 $ 1,263 1.31 1.36 Australian dollars 1,102 1,184 0.73 0.75 European Union euros 365 461 1.25 1.22 Chilean pesos 242 255 0.0015 0.0015 Colombian peso 19 — 0.0003 — Peruvian soles 12 11 0.29 0.30 Canadian dollars 4 308 0.76 0.78 $ 4,626 $ 3,482
Disclosure of change in fair values of derivative positions	The following table presents the change in fair values of Brookfield Infrastructure’s derivative positions during the years ended December 31, 2019 and 2018 : US$ MILLIONS Unrealized Gains on Derivative Financial Assets Unrealized Losses on Derivative Financial Liabilities Net Change During 2019 Net Change During 2018 Foreign exchange derivatives $ 25 $ (153 ) $ (128 ) $ 355 Interest rate derivative 155 (186 ) (31 ) (142 ) $ 180 $ (339 ) $ (159 ) $ 213
Disclosure of information about terms and conditions of hedging instruments	The following table presents the notional amounts underlying Brookfield Infrastructure’s derivative instruments by term to maturity as at December 31, 2019 and the comparative notional amounts at December 31, 2018 , for both derivatives that are classified as fair value through profit or loss and derivatives that qualify for hedge accounting: 2019 2018 US$ MILLIONS < 1 year 1 to 5 years > 5 years Total Notional Amount Total Notional Amount Fair value through profit or loss Foreign exchange derivatives $ 651 $ 765 $ — $ 1,416 $ 1,768 Interest rate derivatives Interest rate swaps, cross currency interest rate swaps and other 66 53 — 119 300 Inflation linked swaps — — 167 167 160 $ 717 $ 818 $ 167 $ 1,702 $ 2,228 Elected for hedge accounting Foreign exchange derivatives $ 2,051 $ 1,159 $ — $ 3,210 $ 1,714 Interest rate derivatives Interest rate and cross currency interest rate swaps 522 5,870 4,551 10,943 6,024 $ 2,573 $ 7,029 $ 4,551 $ 14,153 $ 7,738
Disclosure of derivatives elected for hedge accounting	The following table classifies derivatives elected for hedge accounting during the years ended December 31, 2019 and 2018 as either cash flow hedges or net investment hedges. Changes in the fair value of the effective portion of the hedges are recorded in either other comprehensive income or net income, depending on the hedge classification, whereas changes in the fair value of the ineffective portion of the hedge are recorded in net income: 2019 2018 AS AT AND FOR THE YEARS ENDED (MILLIONS) Notional Effective Portion Ineffective Portion Notional Effective Portion Ineffective Portion Cash flow hedges $ 10,943 $ (33 ) $ (1 ) $ 6,024 $ (101 ) $ (1 ) Net investment hedges 3,210 (113 ) 16 1,714 189 9 $ 14,153 $ (146 ) $ 15 $ 7,738 $ 88 $ 8

FINANCIAL RISK MANAGEMENT (Tabl

FINANCIAL RISK MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Financial Instruments [Abstract]
Disclosure of capital structure	The capital structure of Brookfield Infrastructure consists of debt, offset by cash and cash equivalents, and partnership capital comprised of issued capital and accumulated gains. US$ MILLIONS 2019 2018 Corporate borrowings $ 2,475 $ 1,993 Non-recourse borrowings 18,544 13,113 Subsidiary and corporate borrowings 21,019 15,106 Preferred shares 20 20 Cash and cash equivalents (1) (969 ) (713 ) Net debt 20,070 14,413 Total partnership capital 22,177 14,668 Total capital and net debt $ 42,247 $ 29,081 Net debt to capitalization ratio 48 % 50 % (1) Includes marketable securities.
Disclosure of liquidity management	Brookfield Infrastructure’s corporate liquidity as at December 31 was as follows: US$ MILLIONS (1) 2019 2018 Corporate cash and financial assets $ 273 $ 238 Availability under committed credit facilities 2,475 2,475 Draws on credit facility (820 ) (510 ) Commitments under credit facility (54 ) (47 ) Corporate liquidity $ 1,874 $ 2,156 (1) Corporate level only.
Disclosure of maturity analysis for financial liabilities	The following tables detail the contractual maturities for Brookfield Infrastructure’s financial liabilities. The tables reflect the undiscounted cash flows of financial liabilities based on the earliest date on which Brookfield Infrastructure can be required to pay. The tables include both interest and principal cash flows: Less than 1 year 1-2 years 2-5 years 5+ years Total contractual cash flows December 31, 2019 US$ MILLIONS Accounts payable and other liabilities $ 1,702 $ 94 $ 41 $ 254 $ 2,091 Corporate borrowings — — 1,705 770 2,475 Non-recourse borrowings 1,405 1,019 7,110 9,142 18,676 Financial liabilities 327 293 1,080 473 2,173 Lease liabilities (1) 223 194 475 1,903 2,795 Interest Expense: Corporate borrowings 74 74 165 123 436 Non-recourse borrowings 715 660 1,762 2,483 5,620 Less than 1 year 1-2 years 2-5 years 5+ years Total contractual cash flows December 31, 2018 US$ MILLIONS Accounts payable and other liabilities $ 1,048 $ 48 $ 36 $ 220 $ 1,352 Corporate borrowings — — 605 1,388 1,993 Non-recourse borrowings 995 794 5,127 6,290 13,206 Financial liabilities 124 26 1,037 93 1,280 Lease liabilities (1) — — — — — Interest Expense: Corporate borrowings 67 66 178 75 386 Non-recourse borrowings 595 542 1,397 1,771 4,305 (1) The impact of the adoption of IFRS 16 requires the recognition of lease liabilities. Please refer to Note 3 Significant Accounting Policies for further details.
Disclosure of sensitivity analysis for interest rate and foreign exchange risk	The following tables detail Brookfield Infrastructure’s sensitivity to a 10% increase and decrease in the U.S. dollar against the relevant foreign currencies, with all other variables held constant as at reporting date. 10% is the sensitivity rate used when reporting foreign currency risk internally. The sensitivity analysis is performed as follows: • Outstanding foreign currency denominated monetary items (excluding foreign exchange derivative contracts) are adjusted at period end for a 10% change in foreign currency rates from the rate at which they are translated; • Foreign currency derivative contracts are measured as the change in fair value of the derivative as a result of a 10% change in the spot currency rate; and • The impact on net income results from performing a sensitivity of a 10% change in foreign exchange rates applied to the profit or loss contribution from foreign operations (after considering the impact of foreign exchange derivative contracts). Impact on Net Income 2019 2018 2017 US$ MILLIONS -10% 10% -10% 10% -10% 10% USD/AUD $ 4 $ (4 ) $ (20 ) $ 20 $ (18 ) $ 18 USD/EUR — — (19 ) 19 (9 ) 9 USD/GBP 7 (7 ) (11 ) 11 (3 ) 3 USD/CLP — — (3 ) 3 1 (1 ) USD/COP 1 (1 ) 1 (1 ) — — USD/BRL 18 (18 ) 10 (10 ) 21 (21 ) USD/CAD 1 (1 ) (2 ) 2 (1 ) 1 USD/PEN — — — — — — USD/INR (2 ) 2 (1 ) 1 — — USD/NZD — — — — — — Impact on Partnership Capital 2019 2018 2017 US$ MILLIONS -10% 10% -10% 10% -10% 10% USD/AUD $ 12 $ (12 ) $ — $ — $ — $ — USD/EUR — — — — — — USD/GBP — — — — — — USD/CLP (24 ) 24 (28 ) 28 8 (8 ) USD/COP 2 (2 ) 8 (8 ) 7 (7 ) USD/BRL 227 (227 ) 231 (231 ) 334 (334 ) USD/CAD — — — — — — USD/PEN 11 (11 ) 11 (11 ) 12 (12 ) USD/INR 27 (27 ) 10 (10 ) 4 (4 ) USD/NZD — — — — — — The sensitivity analyses below reflect Brookfield Infrastructure’s exposure to interest rates for both derivative and non-derivative instruments at the reporting date, assuming that a 10 basis point increase or decrease in rates takes place at the beginning of the financial year and is held constant throughout the reporting period. The sensitivity analyses assume a 10 basis point change to reflect the current methodology employed by Brookfield Infrastructure in assessing interest rate risk. Such parallel shift in the yield curve by 10 basis points would have had the following impact, assuming all other variables were held constant: 2019 2018 2017 US$ MILLIONS 10 bp decrease 10 bp increase 10 bp decrease 10 bp increase 10 bp decrease 10 bp increase Net income $ 1 $ (1 ) $ 1 $ (1 ) $ — $ — Other comprehensive income (loss) (2 ) 2 (2 ) 2 (1 ) 1
Disclosure of foreign currency exposure	The tables below set out Brookfield Infrastructure’s currency exposure at December 31, 2019 , 2018 and 2017 : 2019 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD & Other Total Assets: Current assets $ 1,232 $ 1,914 $ 430 $ 456 $ 95 $ 316 $ 23 $ 971 $ 122 $ 231 $ 51 $ 5,841 Non-current assets 14,594 5,488 7,195 6,889 821 8,541 764 1,166 1,337 3,143 529 50,467 $ 15,826 $ 7,402 $ 7,625 $ 7,345 $ 916 $ 8,857 $ 787 $ 2,137 $ 1,459 $ 3,374 $ 580 $ 56,308 Liabilities: Current liabilities $ 1,345 $ 1,530 $ 749 $ 211 $ 68 $ 456 $ 24 $ 724 $ 19 $ 265 $ 48 $ 5,439 Non-current liabilities 8,908 3,703 4,211 3,448 1,112 4,639 73 314 683 1,482 119 28,692 10,253 5,233 4,960 3,659 1,180 5,095 97 1,038 702 1,747 167 34,131 Non-controlling interest—in operating subsidiaries and preferred unitholders 5,704 475 754 1,414 (320 ) 4,066 — 957 638 1,360 — 15,048 Non-controlling interest—Redeemable Partnership Units held by Brookfield (37 ) 485 547 650 16 (87 ) 197 41 34 76 117 2,039 Non-controlling interest—Exchange LP — 4 5 6 — (1 ) 2 — — 1 1 18 Net investment attributable to limited partners and general partner $ (94 ) $ 1,205 $ 1,359 $ 1,616 $ 40 $ (216 ) $ 491 $ 101 $ 85 $ 190 $ 295 $ 5,072 2018 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD & Other Total Assets: Current assets $ 695 $ 245 $ 185 $ 310 $ 82 $ 258 $ — $ 279 $ 104 $ 90 $ 28 $ 2,276 Non-current assets 5,237 5,303 4,708 6,828 940 6,206 861 1,857 1,308 976 80 34,304 $ 5,932 $ 5,548 $ 4,893 $ 7,138 $ 1,022 $ 6,464 $ 861 $ 2,136 $ 1,412 $ 1,066 $ 108 $ 36,580 Liabilities: Current liabilities $ 1,031 $ 316 $ 320 $ 106 $ 60 $ 187 $ — $ 262 $ 20 $ 65 $ 50 $ 2,417 Non-current liabilities 3,836 3,628 2,798 3,185 861 3,093 — 772 654 668 — 19,495 4,867 3,944 3,118 3,291 921 3,280 — 1,034 674 733 50 21,912 Non-controlling interest—in operating subsidiaries and preferred unitholders 1,261 372 442 1,540 43 2,766 — 964 622 229 — 8,239 Non-controlling interest—Redeemable Partnership Units held by Brookfield (55 ) 349 378 654 16 119 244 39 33 29 17 1,823 Non-controlling interest—Exchange LP (4 ) 14 15 25 1 5 10 2 1 1 1 71 Net investment attributable to limited partners and general partner $ (137 ) $ 869 $ 940 $ 1,628 $ 41 $ 294 $ 607 $ 97 $ 82 $ 74 $ 40 $ 4,535 2017 US$ MILLIONS USD AUD GBP BRL CLP CAD EUR COP PEN INR NZD Total Assets: Current assets $ 358 $ 276 $ 151 $ 322 $ 85 $ 78 $ — $ 68 $ 100 $ 57 $ 17 $ 1,512 Non-current assets 4,400 5,770 4,431 8,184 1,117 814 836 764 1,356 256 37 27,965 $ 4,758 $ 6,046 $ 4,582 $ 8,506 $ 1,202 $ 892 $ 836 $ 832 $ 1,456 $ 313 $ 54 $ 29,477 Liabilities: Current liabilities $ 641 $ 227 $ 414 $ 73 $ 59 $ 55 $ — $ 26 $ 18 $ 30 $ 21 $ 1,564 Non-current liabilities 3,093 3,983 2,614 2,015 989 443 — 438 673 185 6 14,439 3,734 4,210 3,028 2,088 1,048 498 — 464 691 215 27 16,003 Non-controlling interest—in operating subsidiaries and preferred unitholders 602 417 396 3,082 75 891 — 302 644 60 1 6,470 Non-controlling interest—Redeemable Partnership Units held by Brookfield (50 ) 407 332 959 23 28 240 19 35 11 8 2,012 Net investment attributable to limited partners and general partner $ 472 $ 1,012 $ 826 $ 2,377 $ 56 $ (525 ) $ 596 $ 47 $ 86 $ 27 $ 18 $ 4,992

CAPITAL MANAGEMENT (Tables)

CAPITAL MANAGEMENT (Tables)	12 Months Ended
	Dec. 31, 2019
Disclosure of Capital Management [Abstract]
Schedule of invested capital	We define Invested Capital as partnership capital removing the impact of the following items: non-controlling interest - in operating subsidiaries, retained earnings or deficit, accumulated other comprehensive income and ownership changes. US$ MILLIONS 2019 2018 Partnership Capital $ 22,177 $ 14,668 Remove impact of the following items since inception: Non-controlling interest - in operating subsidiaries (14,113 ) (7,303 ) Deficit 2,048 1,228 Accumulated other comprehensive income (705 ) (328 ) Ownership changes (398 ) (109 ) Invested Capital $ 9,009 $ 8,156 The following table presents the change in Invested Capital during year ended December 31, 2019 : US$ MILLIONS 2019 2018 Opening balance $ 8,156 $ 7,599 Issuance of preferred units, net of repurchases 72 341 Issuances of limited partnership units and redeemable partnership units, net of repurchases 781 (16 ) Issuance of Exchange LP Units — 232 Ending balance $ 9,009 $ 8,156 Weighted Average Invested Capital $ 8,563 $ 7,858

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2019
Cash Flow Statement [Abstract]
Disclosure of interest and income taxes paid	For the year ended US$ MILLIONS 2019 2018 2017 Interest paid $ 829 $ 507 $ 451 Income taxes paid $ 179 $ 427 $ 132
Disclosure of changes in non-cash working capital	Details of “Changes in non-cash working capital, net” on the Consolidated Statements of Cash Flows are as follows: For the year ended US$ MILLIONS 2019 2018 2017 Accounts receivable $ 42 $ 176 $ (31 ) Prepayments (120 ) 5 4 Accounts payable and other 146 (305 ) 158 Changes in non-cash working capital, net $ 68 $ (124 ) $ 131

SUBSIDIARIES (Details)

SUBSIDIARIES (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Australian rail operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	100.00%	100.00%
Australian energy distribution operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	0.00%	100.00%
U.K. regulated distribution operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	80.00%	80.00%
Voting interest (%)	80.00%	80.00%
Australian regulated terminal operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	71.00%	71.00%
Voting interest (%)	100.00%	100.00%
Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	17.00%	17.00%
Voting interest (%)	100.00%	100.00%
Brazilian regulated gas transmission operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	28.00%	28.00%
Voting interest (%)	90.00%	90.00%
Colombian natural gas distribution operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	16.00%	16.00%
Voting interest (%)	55.00%	55.00%
Brazilian electricity transmission operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	31.00%	0.00%
Voting interest (%)	100.00%	0.00%
North American rail operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	9.00%	0.00%
Voting interest (%)	72.00%	0.00%
U.K. ports operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	59.00%	59.00%
Voting interest (%)	100.00%	100.00%
Australian port operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	27.00%	27.00%
Voting interest (%)	67.00%	67.00%
Chilean toll roads
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	34.00%	51.00%
Voting interest (%)	60.00%	89.00%
Indian toll roads - BIF India Holdings Pte Ltd
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	40.00%	40.00%
Voting interest (%)	93.00%	93.00%
Peruvian toll roads
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	17.00%	17.00%
Voting interest (%)	57.00%	57.00%
Indian toll roads - Simhapuri Expressway Limited
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	29.00%	29.00%
Voting interest (%)	93.00%	93.00%
Indian roll roads - Rayalseema Expressway Limited
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	26.00%	26.00%
Voting interest (%)	84.00%	84.00%
North American gas storage - Warwick Gas Storage L.P.
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	25.00%	25.00%
Voting interest (%)	100.00%	100.00%
Canadian district energy operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	25.00%	25.00%
Voting interest (%)	100.00%	100.00%
U.S. district energy operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	40.00%	40.00%
Voting interest (%)	100.00%	100.00%
North American gas storage operation - Lodi Gas Storage
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	40.00%	40.00%
Voting interest (%)	100.00%	100.00%
North American gas storage operation - Rockpoint Gas Storage Partners L.P.
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	40.00%	40.00%
Voting interest (%)	100.00%	100.00%
Western Canadian natural gas gathering and processing operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	29.00%	29.00%
Voting interest (%)	100.00%	100.00%
North American residential energy infrastructure operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	30.00%	30.00%
Voting interest (%)	100.00%	100.00%
Indian natural gas operations
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	24.00%	0.00%
Voting interest (%)	83.00%	0.00%
U.S. data center operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	29.00%	29.00%
Voting interest (%)	100.00%	100.00%
Australian data center operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	29.00%	0.00%
Voting interest (%)	100.00%	0.00%
U.K. telecom towers operation
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	25.00%	0.00%
Voting interest (%)	100.00%	0.00%
Holding LP
Disclosure of subsidiaries [line items]
Proportion of ownership interest in subsidiary	70.00%	70.00%
Voting interest (%)	100.00%	100.00%

SIGNIFICANT ACCOUNTING POLICI_4

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Prospective Adoption of New Accounting Pronouncements [Line Items]
Weighted average lessee's incremental borrowing rate applied to lease liabilities recognised at date of initial application of IFRS 16				5.00%
Direct operating costs	$ (3,395)	$ (2,208)	$ (1,509)
Interest expense	904	555	428
Profit (loss)	$ (650)	$ (806)	$ (574)
Australian regulated terminal operation
Disclosure of detailed information about intangible assets [line items]
Remaining amortisation period of intangible asset	81 years
Chilean toll roads
Disclosure of detailed information about intangible assets [line items]
Remaining amortisation period of intangible asset	14 years
Indian toll roads
Disclosure of detailed information about intangible assets [line items]
Remaining amortisation period of intangible asset	17 years
Peruvian toll roads
Disclosure of detailed information about intangible assets [line items]
Remaining amortisation period of intangible asset	23 years
In Accordance With IFRS 16
Prospective Adoption of New Accounting Pronouncements [Line Items]
Lease liabilities				$ 1,200
Buildings | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	75 years
Transmission stations, towers and related fixtures | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	40 years
Leasehold improvements | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	50 years
Plant and equipment | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	40 years
Network systems | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	65 years
Track | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	40 years
District energy systems | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	50 years
Gas storage assets | Top of range
Disclosure of detailed information about property, plant and equipment [line items]
Estimated useful lives	50 years

SEGMENT INFORMATION (Operating

SEGMENT INFORMATION (Operating Segments) (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Revenues	$ 6,597,000,000	$ 4,652,000,000	$ 3,535,000,000
Costs attributed to revenues	(3,395,000,000)	(2,208,000,000)	(1,509,000,000)
General and administrative costs	(279,000,000)	(223,000,000)	(239,000,000)
Other (expense) income	(28,000,000)	(34,000,000)	(61,000,000)
Interest expense	(904,000,000)	(555,000,000)	(428,000,000)
Depreciation and amortization	(1,214,000,000)	(801,000,000)	(671,000,000)
Deferred taxes	(28,000,000)	(46,000,000)	(67,000,000)
Mark-to-market on hedging items and other	(323,000,000)	(175,000,000)	(104,000,000)
Gain on sale of associate. net of tax	0	209,000,000
Share of earnings from associates	224,000,000	(13,000,000)	118,000,000
Net income attributable to non-controlling interest	(417,000,000)	(396,000,000)	(449,000,000)
Net income (loss) attributable to partnership	233,000,000	410,000,000	125,000,000
Utilities
Disclosure of operating segments [line items]
Revenues	2,990,000,000	2,563,000,000	1,785,000,000
Transport
Disclosure of operating segments [line items]
Revenues	1,309,000,000	1,322,000,000	1,290,000,000
Energy
Disclosure of operating segments [line items]
Revenues	1,982,000,000	767,000,000	460,000,000
Data Infrastructure
Disclosure of operating segments [line items]
Revenues	316,000,000	0	0
Reportable segments
Disclosure of operating segments [line items]
Revenues	3,865,000,000	3,505,000,000	3,301,000,000
Costs attributed to revenues	(1,695,000,000)	(1,669,000,000)	(1,498,000,000)
General and administrative costs	(279,000,000)	(223,000,000)	(239,000,000)
Adjusted EBITDA	1,891,000,000	1,613,000,000	1,564,000,000
Other (expense) income	78,000,000	62,000,000	40,000,000
Interest expense	(585,000,000)	(444,000,000)	(434,000,000)
FFO	1,384,000,000	1,231,000,000	1,170,000,000
Depreciation and amortization	(895,000,000)	(758,000,000)	(726,000,000)
Deferred taxes	(77,000,000)	12,000,000	(7,000,000)
Mark-to-market on hedging items and other	(179,000,000)	(284,000,000)	(312,000,000)
Gain on sale of associate. net of tax	0	209,000,000
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	233,000,000	410,000,000	125,000,000
Reportable segments | Utilities
Disclosure of operating segments [line items]
Revenues	1,125,000,000	1,055,000,000	988,000,000
Costs attributed to revenues	(366,000,000)	(322,000,000)	(250,000,000)
General and administrative costs	0	0	0
Adjusted EBITDA	759,000,000	733,000,000	738,000,000
Other (expense) income	(41,000,000)	(30,000,000)	(14,000,000)
Interest expense	(141,000,000)	(127,000,000)	(114,000,000)
FFO	577,000,000	576,000,000	610,000,000
Depreciation and amortization	(179,000,000)	(187,000,000)	(186,000,000)
Deferred taxes	(68,000,000)	(49,000,000)	(52,000,000)
Mark-to-market on hedging items and other	30,000,000	(82,000,000)	(59,000,000)
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	360,000,000	258,000,000	313,000,000
Reportable segments | Transport
Disclosure of operating segments [line items]
Revenues	1,390,000,000	1,612,000,000	1,589,000,000
Costs attributed to revenues	(668,000,000)	(930,000,000)	(895,000,000)
General and administrative costs	0	0	0
Adjusted EBITDA	722,000,000	682,000,000	694,000,000
Other (expense) income	1,000,000	2,000,000	(4,000,000)
Interest expense	(193,000,000)	(166,000,000)	(158,000,000)
FFO	530,000,000	518,000,000	532,000,000
Depreciation and amortization	(355,000,000)	(345,000,000)	(312,000,000)
Deferred taxes	31,000,000	47,000,000	(1,000,000)
Mark-to-market on hedging items and other	(160,000,000)	(208,000,000)	(80,000,000)
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	46,000,000	12,000,000	139,000,000
Reportable segments | Energy
Disclosure of operating segments [line items]
Revenues	1,014,000,000	668,000,000	559,000,000
Costs attributed to revenues	(500,000,000)	(340,000,000)	(278,000,000)
General and administrative costs	0	0	0
Adjusted EBITDA	514,000,000	328,000,000	281,000,000
Other (expense) income	24,000,000	22,000,000	15,000,000
Interest expense	(126,000,000)	(81,000,000)	(87,000,000)
FFO	412,000,000	269,000,000	209,000,000
Depreciation and amortization	(231,000,000)	(154,000,000)	(151,000,000)
Deferred taxes	(34,000,000)	(3,000,000)	11,000,000
Mark-to-market on hedging items and other	30,000,000	(73,000,000)	(37,000,000)
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	177,000,000	39,000,000	32,000,000
Reportable segments | Data Infrastructure
Disclosure of operating segments [line items]
Revenues	336,000,000	170,000,000	165,000,000
Costs attributed to revenues	(161,000,000)	(77,000,000)	(75,000,000)
General and administrative costs	0	0	0
Adjusted EBITDA	175,000,000	93,000,000	90,000,000
Other (expense) income	3,000,000	(4,000,000)	(2,000,000)
Interest expense	(42,000,000)	(12,000,000)	(12,000,000)
FFO	136,000,000	77,000,000	76,000,000
Depreciation and amortization	(129,000,000)	(72,000,000)	(77,000,000)
Deferred taxes	10,000,000	7,000,000	21,000,000
Mark-to-market on hedging items and other	(30,000,000)	(6,000,000)	(9,000,000)
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	(13,000,000)	6,000,000	11,000,000
Reportable segments | Corporate
Disclosure of operating segments [line items]
Revenues	0	0	0
Costs attributed to revenues	0	0	0
General and administrative costs	(279,000,000)	(223,000,000)	(239,000,000)
Adjusted EBITDA	(279,000,000)	(223,000,000)	(239,000,000)
Other (expense) income	91,000,000	72,000,000	45,000,000
Interest expense	(83,000,000)	(58,000,000)	(63,000,000)
FFO	(271,000,000)	(209,000,000)	(257,000,000)
Depreciation and amortization	(1,000,000)	0	0
Deferred taxes	(16,000,000)	10,000,000	14,000,000
Mark-to-market on hedging items and other	(49,000,000)	85,000,000	(127,000,000)
Gain on sale of associate. net of tax	0	209,000,000
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	(337,000,000)	95,000,000	(370,000,000)
Contribution from investments in associates
Disclosure of operating segments [line items]
Revenues	(1,424,000,000)	(1,524,000,000)	(1,624,000,000)
Costs attributed to revenues	649,000,000	833,000,000	861,000,000
General and administrative costs	0	0	0
Adjusted EBITDA	(775,000,000)	(691,000,000)	(763,000,000)
Other (expense) income	11,000,000	11,000,000	7,000,000
Interest expense	173,000,000	134,000,000	172,000,000
FFO	(591,000,000)	(546,000,000)	(584,000,000)
Depreciation and amortization	399,000,000	370,000,000	382,000,000
Deferred taxes	52,000,000	(44,000,000)	(22,000,000)
Mark-to-market on hedging items and other	(84,000,000)	233,000,000	106,000,000
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	224,000,000	(13,000,000)	118,000,000
Net income attributable to non-controlling interest	0	0	0
Net income (loss) attributable to partnership	0	0	0
Attributable to non- controlling interest
Disclosure of operating segments [line items]
Revenues	4,156,000,000	2,671,000,000	1,858,000,000
Costs attributed to revenues	(2,349,000,000)	(1,372,000,000)	(872,000,000)
General and administrative costs	0	0	0
Adjusted EBITDA	1,807,000,000	1,299,000,000	986,000,000
Other (expense) income	(117,000,000)	(107,000,000)	(108,000,000)
Interest expense	(492,000,000)	(245,000,000)	(166,000,000)
FFO	1,198,000,000	947,000,000	712,000,000
Depreciation and amortization	(718,000,000)	(413,000,000)	(327,000,000)
Deferred taxes	(3,000,000)	(14,000,000)	(38,000,000)
Mark-to-market on hedging items and other	(60,000,000)	(124,000,000)	102,000,000
Gain on sale of associate. net of tax	0	0
Share of earnings from associates	0	0	0
Net income attributable to non-controlling interest	(417,000,000)	(396,000,000)	(449,000,000)
Net income (loss) attributable to partnership	$ 0	$ 0	$ 0

SEGMENT INFORMATION (Assets) (D

SEGMENT INFORMATION (Assets) (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of operating segments [line items]
Assets	$ 56,308	$ 36,580	$ 29,477
Reportable segments
Disclosure of operating segments [line items]
Assets	19,250	16,527
Reportable segments | Utilities
Disclosure of operating segments [line items]
Assets	5,825	4,864
Reportable segments | Transport
Disclosure of operating segments [line items]
Assets	6,916	6,424
Reportable segments | Energy
Disclosure of operating segments [line items]
Assets	5,589	4,722
Reportable segments | Data Infrastructure
Disclosure of operating segments [line items]
Assets	2,204	1,446
Reportable segments | Corporate
Disclosure of operating segments [line items]
Assets	(1,284)	(929)
Contribution from investments in associates
Disclosure of operating segments [line items]
Assets	(2,884)	(2,350)
Attributable to non- controlling interest
Disclosure of operating segments [line items]
Assets	32,621	17,545
Working capital adjustment and other
Disclosure of operating segments [line items]
Assets	$ 7,321	$ 4,858

SEGMENT INFORMATION (Geographic

SEGMENT INFORMATION (Geographic Information) (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)customer	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Disclosure of geographical areas [line items]
Revenues	$ 6,597	$ 4,652	$ 3,535
Non-current Assets	50,467	34,304	27,965
Partnership's Revenue | Customer Concentration Risk
Disclosure of geographical areas [line items]
Revenues	$ 1,142	1,112
Number of customers | customer	1
Brazil
Disclosure of geographical areas [line items]
Revenues	$ 1,142	1,112	938
Non-current Assets	7,103	6,829
Colombia
Disclosure of geographical areas [line items]
Revenues	1,054	693	161
Non-current Assets	1,166	1,857
Australia
Disclosure of geographical areas [line items]
Revenues	1,031	1,104	1,093
Non-current Assets	5,488	5,304
Canada
Disclosure of geographical areas [line items]
Revenues	976	379	193
Non-current Assets	9,243	6,867
United States
Disclosure of geographical areas [line items]
Revenues	921	293	183
Non-current Assets	13,671	4,569
United Kingdom
Disclosure of geographical areas [line items]
Revenues	688	653	565
Non-current Assets	7,196	4,708
India
Disclosure of geographical areas [line items]
Revenues	399	60	57
Non-current Assets	3,150	982
Chile
Disclosure of geographical areas [line items]
Revenues	163	168	153
Non-current Assets	821	940
Peru
Disclosure of geographical areas [line items]
Revenues	107	92	103
Non-current Assets	1,337	1,308
Europe
Disclosure of geographical areas [line items]
Non-current Assets	764	863
Other
Disclosure of geographical areas [line items]
Revenues	116	98	$ 89
Non-current Assets	$ 528	$ 77
Bottom of range | Partnership's Revenue | Customer Concentration Risk
Disclosure of geographical areas [line items]
Percentage of entity's revenue	10.00%

DISPOSITION OF BUSINESSES - Add

DISPOSITION OF BUSINESSES - Additional Information (Details) - USD ($) $ in Millions	Nov. 30, 2019	Feb. 07, 2019	Mar. 15, 2018	Jun. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Associates And Joint Ventures [Line Items]
Disposal of investments in associates and joint ventures					$ 135	$ 1,289	$ 0
Investments accounted for using equity method					4,967	4,591	5,572
Gain on sale of associate					0	338	0
Current income tax expense					$ 250	318	$ 106
Australia District Energy Business
Disclosure Of Associates And Joint Ventures [Line Items]
Disposal of investments in associates and joint ventures	$ 277
Investments accounted for using equity method	215
Gain on sale of associate	62
Transaction related costs	5
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity	12
Reclassification adjustments on exchange differences on translation, net of tax	$ (35)
Chilean toll roads
Disclosure Of Associates And Joint Ventures [Line Items]
Disposal of investments in associates and joint ventures		$ 365
Gain on sale of associate		$ 354
Reclassification adjustments on exchange differences on translation, net of tax				$ (38)
Ownership and voting Interest		17.00%
Dividends received		$ 200
Partnership's share of proceeds from sales of investments accounted for using equity method		$ 165
Chilean electricity transmission operation
Disclosure Of Associates And Joint Ventures [Line Items]
Disposal of investments in associates and joint ventures			$ 1,300
Investments accounted for using equity method			951
Gain on sale of associate			338			338
Transaction related costs			11
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity			$ 641			641
Reclassification adjustments on exchange differences on translation, net of tax						$ (35)
Ownership and voting Interest			27.80%
Current income tax expense			$ 129

ASSETS AND LIABILITIES CLASSI_3

ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE (Major Classes Of Assets And Liabilities) (Details) - USD ($) $ in Millions	Dec. 30, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Assets and Liabilities Classified As Held For Sale [Line Items]
Cash and cash equivalents		$ 827	$ 540	$ 374	$ 786
Accounts receivable and other		1,960	1,171
Current assets		5,841	2,276	1,512
Property, plant and equipment		23,013	12,814
Investments in associates and joint ventures		4,967	4,591	5,572
Total assets		56,308	36,580	29,477
Accounts payable and other liabilities		2,410	1,308
Non-recourse borrowings		1,381	985
Total liabilities		34,131	$ 21,912	$ 16,003
Assets and liabilities classified as held for sale
Assets and Liabilities Classified As Held For Sale [Line Items]
Cash and cash equivalents		13
Accounts receivable and other		56
Current assets		69
Property, plant and equipment		680
Investments in associates and joint ventures		38
Intangible assets and other non-current assets		10
Total assets		797
Accounts payable and other liabilities		260
Non-recourse borrowings		167
Total liabilities		427
Total Net Assets		370
North American rail operation
Assets and Liabilities Classified As Held For Sale [Line Items]
Proportion of ownership interest in subsidiary	9.00%
North American Rail Operation, Australian Operations
Assets and Liabilities Classified As Held For Sale [Line Items]
Total Net Assets		$ 691

ASSETS AND LIABILITIES CLASSI_4

ASSETS AND LIABILITIES CLASSIFIED AS HELD FOR SALE (Narrative) (Details) - USD ($) $ in Millions	Jan. 14, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets and Liabilities Classified As Held For Sale [Line Items]
Disposal of investments in associates and joint ventures		$ 135	$ 1,289	$ 0
Classification of assets as held for sale | Colombian regulated distribution operation
Assets and Liabilities Classified As Held For Sale [Line Items]
Ownership and voting Interest	17.00%
Disposal of investments in associates and joint ventures	$ 90

ACQUISITION OF BUSINESSES - Add

ACQUISITION OF BUSINESSES - Additional Information (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 30, 2019	Dec. 19, 2019	Mar. 22, 2019	Jan. 04, 2019	Dec. 31, 2018	Nov. 05, 2018	Oct. 16, 2018	Oct. 01, 2018	Sep. 07, 2018	Jun. 01, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about business combination [line items]
Revenues																$ 6,597,000,000		$ 4,652,000,000	$ 3,535,000,000
Net income (loss)																650,000,000		806,000,000	574,000,000
Deferred tax liability																1,024,000,000		694,000,000
Unit issuance																809,000,000		588,000,000	$ 1,212,000,000
Goodwill	$ 6,553,000,000	$ 6,553,000,000	$ 6,553,000,000					$ 3,859,000,000							$ 6,553,000,000	6,553,000,000	$ 6,553,000,000	3,859,000,000
Western Canadian natural gas midstream business
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary			29.00%								29.00%
Consideration transferred	377,000,000	377,000,000	$ 377,000,000								$ 559,000,000				377,000,000	377,000,000	377,000,000
Equity funded consideration	246,000,000	246,000,000	246,000,000								281,000,000				246,000,000	246,000,000	246,000,000
Acquisition costs recorded																8,000,000		3,000,000
Revenues			0
Net income (loss)			0
Goodwill expected to be deductible for tax purposes											0
Cash	377,000,000	377,000,000	377,000,000								559,000,000				377,000,000	377,000,000	377,000,000
Asset level debt raised											278,000,000
Goodwill	218,000,000	218,000,000	218,000,000								524,000,000				218,000,000	218,000,000	218,000,000
Western Canadian natural gas midstream business | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred	1,300,000,000	1,300,000,000	1,300,000,000								2,000,000,000				1,300,000,000	1,300,000,000	1,300,000,000
Equity funded consideration	861,000,000	861,000,000	$ 861,000,000								982,000,000				861,000,000	861,000,000	861,000,000
Asset level debt raised											$ 974,000,000
North American Rail Business
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary				9.00%
Consideration transferred				$ 602,000,000
Equity funded consideration				502,000,000
Acquisition costs recorded																38,000,000
Revenues		0
Net income (loss)		$ 0
Goodwill expected to be deductible for tax purposes				0
Cash				602,000,000
Goodwill				2,042,000,000
North American Rail Business | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred				6,500,000,000
Equity funded consideration				$ 5,400,000,000
U.K. Telecommunications
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary					25.00%
Consideration transferred					$ 141,000,000
Acquisition costs recorded																6,000,000
Revenues	0
Net income (loss)	0
Cash					73,000,000
Deferred consideration					$ 68,000,000
Period of payable from close of transaction					2 years
Deferred tax liability	$ 25,000,000
Goodwill					$ 301,000,000
U.K. Telecommunications | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred					564,000,000
Cash					293,000,000
Deferred consideration					$ 270,000,000
Indian natural gas operations
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary						24.00%
Consideration transferred						$ 443,000,000
Equity funded consideration						226,000,000
Acquisition costs recorded																3,000,000
Revenues															266,000,000
Net income (loss)															$ (51,000,000)
Cash						443,000,000
Asset level debt raised						217,000,000
Indian natural gas operations | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred						1,879,000,000
Equity funded consideration						959,000,000
Asset level debt raised						$ 920,000,000
Australian data center operation
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary							29.00%
Consideration transferred							$ 78,000,000
Equity funded consideration							48,000,000
Acquisition costs recorded																11,000,000
Revenues																	20,000,000
Net income (loss)																	$ 8,000,000
Goodwill expected to be deductible for tax purposes							0
Cash							78,000,000
Goodwill							68,000,000
Australian data center operation | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred							272,000,000
Equity funded consideration							$ 166,000,000
U.S. data center operation
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary								29.00%
Consideration transferred								$ 315,000,000										315,000,000
Equity funded consideration								164,000,000										164,000,000
Acquisition costs recorded																		10,000,000
Cash								315,000,000										315,000,000
Asset level debt raised								151,000,000										151,000,000
Goodwill								486,000,000										486,000,000
U.S. data center operation | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred								1,103,000,000										1,103,000,000
Equity funded consideration								577,000,000										577,000,000
Asset level debt raised								526,000,000										526,000,000
Equity funded consideration from non-controlling interests								$ 413,000,000										413,000,000
Rayalseema Expressway Limited
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary									26.00%
Consideration transferred									$ 5,000,000
Acquisition costs recorded																		1,000,000
Cash									3,000,000
Contingent consideration, acquisition-date fair value									2,000,000
Rayalseema Expressway Limited | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred									16,000,000
Cash									10,000,000
Contingent consideration, acquisition-date fair value									$ 6,000,000
North American residential energy infrastructure operation
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary										30.00%
Consideration transferred										$ 723,000,000
Equity funded consideration										427,000,000
Acquisition costs recorded																		4,000,000
Goodwill expected to be deductible for tax purposes										0
Cash										491,000,000
Asset level debt raised										64,000,000
Goodwill										1,260,000,000
North American residential energy infrastructure operation | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred										2,400,000,000
Equity funded consideration										2,000,000,000
Asset level debt raised										$ 216,000,000
Simhapuri Expressway Limited
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary												29.00%
Consideration transferred												$ 53,000,000
Acquisition costs recorded																		1,000,000
Goodwill expected to be deductible for tax purposes												0
Cash												53,000,000
Deferred tax liability												23,000,000
Goodwill												23,000,000
Simhapuri Expressway Limited | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred												$ 182,000,000
Colombian natural gas distribution operation
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary													16.00%
Consideration transferred													$ 150,000,000
Equity funded consideration													88,000,000
Acquisition costs recorded																		$ 2,000,000
Goodwill expected to be deductible for tax purposes													0
Cash													118,000,000
Asset level debt raised													62,000,000
Goodwill													621,000,000
Pre-existing equity interest, percentage														3.00%					3.00%
Business combinations, pre-existing interest, equity													32,000,000	$ 32,000,000					$ 32,000,000
Gain (loss) recognised as result of remeasuring to fair value equity interest in acquiree held by acquirer before business combination														$ 0
Colombian natural gas distribution operation | Consortium
Disclosure of detailed information about business combination [line items]
Consideration transferred													522,000,000
Equity funded consideration													309,000,000
Asset level debt raised													$ 213,000,000
North River, G&W, WIG, EWPL and DCI
Disclosure of detailed information about business combination [line items]
Pro forma revenue																9,200,000,000
Pro forma net income																$ 900,000,000
Non-controlling interest— Exchange LP Units | North American residential energy infrastructure operation
Disclosure of detailed information about business combination [line items]
Exchange LP conversion (in shares)										0.5509
Unit issuance										$ 232,000,000
Issued for cash (in shares)										5,700,000

ACQUISITION OF BUSINESSES - Pur

ACQUISITION OF BUSINESSES - Purchase Price Allocation (Details) - USD ($) $ in Millions	Dec. 31, 2018	Sep. 07, 2018	Dec. 31, 2019	Dec. 30, 2019	Dec. 19, 2019	Mar. 22, 2019	Jan. 04, 2019	Nov. 05, 2018	Oct. 16, 2018	Oct. 01, 2018	Jun. 01, 2018	Dec. 31, 2017
Consideration transferred
Exchange LP Units	$ 71		$ 18
Fair value of assets and liabilities acquired
Assets classified as held for sale	0		2,380
Goodwill	3,859		6,553
Western Canadian natural gas midstream business
Consideration transferred
Cash			377							$ 559
Total consideration			377							559
Fair value of assets and liabilities acquired
Cash and cash equivalents										10
Accounts receivable and other			5							55
Property, plant and equipment			1,198							1,442
Intangible assets			74							157
Deferred income tax assets			41
Goodwill			218							524
Accounts payable and other liabilities			(218)							(46)
Deferred income tax liabilities										(186)
Net assets acquired before non-controlling interest			1,318							1,956
Non-controlling interest			(941)							(1,397)
Net assets acquired			377							$ 559
North American Rail Business
Consideration transferred
Cash				$ 602
Total consideration				602
Fair value of assets and liabilities acquired
Cash and cash equivalents				67
Accounts receivable and other				509
Assets classified as held for sale				1,584
Property, plant and equipment				5,283
Intangible assets				1,992
Investment in associate				48
Goodwill				2,042
Accounts payable and other liabilities				(612)
Non-recourse borrowings				(1,567)
Liabilities associated with assets classified as held for sale				(893)
Other liabilities				(566)
Deferred income tax liabilities				(1,111)
Net assets acquired before non-controlling interest				6,776
Non-controlling interest				(6,174)
Net assets acquired				$ 602
U.K. Telecommunications
Consideration transferred
Cash					$ 73
Deferred consideration					68
Total consideration					141
Fair value of assets and liabilities acquired
Cash and cash equivalents					9
Accounts receivable and other					18
Property, plant and equipment					95
Intangible assets					465
Goodwill					301
Accounts payable and other liabilities					(53)
Non-recourse borrowings					(195)
Deferred income tax liabilities					(76)
Net assets acquired before non-controlling interest					564
Non-controlling interest					(423)
Net assets acquired					$ 141
Indian natural gas operations
Consideration transferred
Cash						$ 443
Total consideration						443
Fair value of assets and liabilities acquired
Accounts receivable and other						94
Property, plant and equipment						2,134
Intangible assets						295
Accounts payable and other liabilities						(66)
Net assets acquired before non-controlling interest						2,457
Non-controlling interest						(2,014)
Net assets acquired						$ 443
Australian data center operation
Consideration transferred
Cash							$ 78
Total consideration							78
Fair value of assets and liabilities acquired
Accounts receivable and other							2
Investment properties							211
Goodwill							68
Accounts payable and other liabilities							(9)
Net assets acquired before non-controlling interest							272
Non-controlling interest							(194)
Net assets acquired							$ 78
Individually insignificant business combinations
Consideration transferred
Cash			24
Pre-existing interest of GN			30
Total consideration			54
Fair value of assets and liabilities acquired
Cash and cash equivalents			16
Accounts receivable and other			6
Intangible assets			422
Goodwill			15
Accounts payable and other liabilities			(21)
Non-recourse borrowings			(210)
Deferred income tax liabilities			(55)
Net assets acquired before non-controlling interest			173
Non-controlling interest			(119)
Net assets acquired			$ 54
U.S. data center operation
Consideration transferred
Cash	315
Total consideration	315
Fair value of assets and liabilities acquired
Accounts receivable and other	4
Property, plant and equipment	408
Intangible assets	232
Goodwill	486
Accounts payable and other liabilities	(27)
Net assets acquired before non-controlling interest	1,103
Non-controlling interest	(788)
Net assets acquired	315
Increase to goodwill	$ 23
Rayalseema Expressway Limited
Consideration transferred
Cash								$ 3
Contingent consideration								2
Total consideration								5
Fair value of assets and liabilities acquired
Accounts receivable and other								3
Intangible assets								226
Accounts payable and other liabilities								(60)
Non-recourse borrowings								(151)
Net assets acquired before non-controlling interest								18
Non-controlling interest								(13)
Net assets acquired								$ 5
North American residential energy infrastructure operation
Consideration transferred
Cash									$ 491
Exchange LP Units									232
Total consideration									723
Fair value of assets and liabilities acquired
Cash and cash equivalents									24
Accounts receivable and other									187
Property, plant and equipment									669
Intangible assets									1,863
Deferred income tax assets									23
Goodwill									1,260
Accounts payable and other liabilities									(235)
Non-recourse borrowings									(877)
Deferred income tax liabilities									(472)
Net assets acquired before non-controlling interest									2,442
Non-controlling interest									(1,719)
Net assets acquired									$ 723
Simhapuri Expressway Limited
Consideration transferred
Cash		$ 53
Total consideration		53
Fair value of assets and liabilities acquired
Cash and cash equivalents		1
Accounts receivable and other		33
Intangible assets		488
Goodwill		23
Accounts payable and other liabilities		(61)
Non-recourse borrowings		(279)
Deferred income tax liabilities		(23)
Net assets acquired before non-controlling interest		182
Non-controlling interest		(129)
Net assets acquired		53
Reduction to goodwill		$ 14
Colombian natural gas distribution operation
Consideration transferred
Cash											$ 118
Pre-existing interest of GN											32	$ 32
Total consideration											150
Fair value of assets and liabilities acquired
Cash and cash equivalents											36
Accounts receivable and other											245
Property, plant and equipment											394
Intangible assets											253
Goodwill											621
Accounts payable and other liabilities											(165)
Non-recourse borrowings											(177)
Deferred income tax liabilities											(143)
Net assets acquired before non-controlling interest											1,064
Non-controlling interest											(914)
Net assets acquired											$ 150

FAIR VALUE OF FINANCIAL INSTR_3

FAIR VALUE OF FINANCIAL INSTRUMENTS - Allocation of Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Financial assets	$ 3,982	$ 3,056
Disclosure of financial liabilities [line items]
Financial liabilities	25,622	17,714
Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	490	373
Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	25,132	17,341
Fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets	962	1,115
Fair value through OCI
Disclosure of financial assets [line items]
Financial assets	89	64
Amortized Cost
Disclosure of financial assets [line items]
Financial assets	2,931	1,877
Corporate borrowings
Disclosure of financial liabilities [line items]
Financial liabilities	2,475	1,993
Corporate borrowings | Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Corporate borrowings | Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Corporate borrowings | Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	2,475	1,993
Non-recourse borrowings (current and non-current)
Disclosure of financial liabilities [line items]
Financial liabilities	18,544	13,113
Non-recourse borrowings (current and non-current) | Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Non-recourse borrowings (current and non-current) | Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Non-recourse borrowings (current and non-current) | Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	18,544	13,113
Accounts payable and other
Disclosure of financial liabilities [line items]
Financial liabilities	2,410	1,308
Accounts payable and other | Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Accounts payable and other | Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Accounts payable and other | Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	2,410	1,308
Preferred shares
Disclosure of financial liabilities [line items]
Financial liabilities	20	20
Preferred shares | Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Preferred shares | Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Preferred shares | Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	20	20
Financial liabilities (current and non-current)
Disclosure of financial liabilities [line items]
Financial liabilities	2,173	1,280
Financial liabilities (current and non-current) | Fair value through profit or loss
Disclosure of financial liabilities [line items]
Financial liabilities	490	373
Financial liabilities (current and non-current) | Fair value through OCI
Disclosure of financial liabilities [line items]
Financial liabilities	0	0
Financial liabilities (current and non-current) | Amortized Cost
Disclosure of financial liabilities [line items]
Financial liabilities	1,683	907
Cash and cash equivalents
Disclosure of financial assets [line items]
Financial assets	827	540
Cash and cash equivalents | Fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets	0	0
Cash and cash equivalents | Fair value through OCI
Disclosure of financial assets [line items]
Financial assets	0	0
Cash and cash equivalents | Amortized Cost
Disclosure of financial assets [line items]
Financial assets	827	540
Accounts receivable and other
Disclosure of financial assets [line items]
Financial assets	1,960	1,171
Accounts receivable and other | Fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets	0	0
Accounts receivable and other | Fair value through OCI
Disclosure of financial assets [line items]
Financial assets	0	0
Accounts receivable and other | Amortized Cost
Disclosure of financial assets [line items]
Financial assets	1,960	1,171
Financial assets (current and non-current)
Disclosure of financial assets [line items]
Financial assets	1,053	1,172
Financial assets (current and non-current) | Fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets	893	989
Financial assets (current and non-current) | Fair value through OCI
Disclosure of financial assets [line items]
Financial assets	16	17
Financial assets (current and non-current) | Amortized Cost
Disclosure of financial assets [line items]
Financial assets	144	166
Marketable securities
Disclosure of financial assets [line items]
Financial assets	142	173
Marketable securities | Fair value through profit or loss
Disclosure of financial assets [line items]
Financial assets	69	126
Marketable securities | Fair value through OCI
Disclosure of financial assets [line items]
Financial assets	73	47
Marketable securities | Amortized Cost
Disclosure of financial assets [line items]
Financial assets	$ 0	$ 0

FAIR VALUE OF FINANCIAL INSTR_4

FAIR VALUE OF FINANCIAL INSTRUMENTS FAIR VALUE OF FINANCIAL INSTRUMENTS - Allocation of Financial Instruments - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Preferred shares	$ 20	$ 20
Financial assets (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial instruments designated as hedging instruments, at fair value	694	718
Financial liabilities (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial instruments designated as hedging instruments, at fair value	$ 285	$ 109

FAIR VALUE OF FINANCIAL INSTR_5

FAIR VALUE OF FINANCIAL INSTRUMENTS - Carrying and Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of financial assets [line items]
Financial assets, Carrying Value	$ 3,982	$ 3,056
Financial assets, Fair Value	3,982	3,056
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	25,622	17,714
Financial liabilities, Fair Value	26,001	17,958
Preferred shares	20	20
Corporate borrowings
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	2,475	1,993
Financial liabilities, Fair Value	2,507	1,978
Non-recourse borrowings
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	18,544	13,113
Financial liabilities, Fair Value	18,891	13,372
Accounts payable and other
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	2,410	1,308
Financial liabilities, Fair Value	2,410	1,308
Preferred shares
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	20	20
Financial liabilities, Fair Value	20	20
Financial liabilities (current and non-current)
Disclosure of financial liabilities [line items]
Financial liabilities, Carrying Value	2,173	1,280
Financial liabilities, Fair Value	2,173	1,280
Cash and cash equivalents
Disclosure of financial assets [line items]
Financial assets, Carrying Value	827	540
Financial assets, Fair Value	827	540
Accounts receivable and other
Disclosure of financial assets [line items]
Financial assets, Carrying Value	1,960	1,171
Financial assets, Fair Value	1,960	1,171
Financial assets (current and non-current)
Disclosure of financial assets [line items]
Financial assets, Carrying Value	1,053	1,172
Financial assets, Fair Value	1,053	1,172
Marketable securities
Disclosure of financial assets [line items]
Financial assets, Carrying Value	142	173
Financial assets, Fair Value	$ 142	$ 173

FAIR VALUE OF FINANCIAL INSTR_6

FAIR VALUE OF FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	$ 2,173	$ 1,280
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,051	1,179
Financial liabilities (current and non-current)	490	373
Cash flow hedges | Financial assets at fair value through other comprehensive income, category
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Gains (losses) on hedging instrument, fair value hedges	(33)	(71)	$ (50)
Derivative financial assets	363	542
Net investment hedges | Financial assets at fair value through other comprehensive income, category
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Gains (losses) on hedging instrument, fair value hedges	(113)	97	(202)
Derivative financial assets	46	67
Settlements, fair value measurement, liabilities	$ 62	$ 53	$ 151

FAIR VALUE OF FINANCIAL INSTR_7

FAIR VALUE OF FINANCIAL INSTRUMENTS - Valuation Techniques and Significant Inputs (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	$ 2,173	$ 1,280
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,051	1,179
Financial liabilities (current and non-current)	490	373
Recurring fair value measurement | Foreign currency forward contracts | Level 2 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	97	23
Recurring fair value measurement | Interest rate swaps & other | Level 2 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	311	257
Recurring fair value measurement | Other contracts | Level 3 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	82	93
Recurring fair value measurement | Marketable securities | Level 1
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	142	173
Recurring fair value measurement | Marketable securities | Level 1 | Quoted bid prices
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	142	173
Recurring fair value measurement | Marketable securities | Level 2
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	0	0
Recurring fair value measurement | Marketable securities | Level 3
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	0	0
Recurring fair value measurement | Foreign currency forward contracts | Level 2 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	140	241
Recurring fair value measurement | Interest rate swaps & other | Level 2 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	765	718
Recurring fair value measurement | Other contracts | Level 3 | Discounted cash flow
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 4	$ 47

FAIR VALUE OF FINANCIAL INSTR_8

FAIR VALUE OF FINANCIAL INSTRUMENTS - Fair Value Inputs (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	$ 2,173	$ 1,280
Recurring fair value measurement
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,051	1,179
Financial liabilities (current and non-current)	490	373
Recurring fair value measurement | Level 1 | Financial liabilities (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	0	0
Recurring fair value measurement | Level 1 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	142	173
Recurring fair value measurement | Level 1 | Financial assets (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	0	0
Recurring fair value measurement | Level 2 | Financial liabilities (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	408	280
Recurring fair value measurement | Level 2 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	0	0
Recurring fair value measurement | Level 2 | Financial assets (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	905	959
Recurring fair value measurement | Level 3 | Financial liabilities (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities (current and non-current)	82	93
Recurring fair value measurement | Level 3 | Marketable securities
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	0	0
Recurring fair value measurement | Level 3 | Financial assets (current and non-current)
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	$ 4	$ 47

CASH AND CASH EQUIVALENTS (Deta

CASH AND CASH EQUIVALENTS (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents [abstract]
Cash	$ 467	$ 294
Cash equivalents	232	150
Restricted cash	128	96
Total cash and cash equivalents	$ 827	$ 540	$ 374	$ 786

FINANCIAL ASSETS (Details)

FINANCIAL ASSETS (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current:
Marketable securities	$ 142	$ 173
Foreign currency forward contracts	112	123
Cross currency interest rate swaps	92	0
Loans and receivables	61	61
Other	25	67
Total current	432	424
Non-current:
Foreign currency forward contracts	29	118
Cross currency interest rate swaps	542	594
Loans and receivables	85	97
Other	107	112
Total non-current	$ 763	$ 921

ACCOUNTS RECEIVABLE AND OTHER_2

ACCOUNTS RECEIVABLE AND OTHER (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current:
Accounts receivable	$ 1,741	$ 1,044
Prepayments & other assets	219	127
Total current	1,960	1,171
Non-current:
Tax recovery receivables	27	39
Other assets	230	180
Total non-current	$ 257	$ 219

ACCOUNTS RECEIVABLE AND OTHER -

ACCOUNTS RECEIVABLE AND OTHER - Undiscounted Lease Payments (Details) $ in Millions	Dec. 31, 2019USD ($)
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	$ 3,048
Less than 1 year
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	367
1-2 years
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	339
2-3 years
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	322
3-4 years
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	302
4-5 years
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	278
5 plus years
Disclosure Of Maturity Analysis Of Operating And Finance Lease Payments [Line Items]
Receivables from lease contracts	$ 1,440

INVENTORY (Details)

INVENTORY (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Natural gas inventory	$ 127,000,000	$ 94,000,000
Raw materials and other	115,000,000	47,000,000
Carrying amount of inventories	242,000,000	141,000,000
Cost of inventories recognised as expense during period	626,000,000	502,000,000	$ 418,000,000
Inventory impairment	$ 3,000,000	$ 0	$ 0

INVESTMENT IN ASSOCIATES AND _3

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Additional Information (Details)

Dec. 19, 2019

Oct. 21, 2019

Oct. 21, 2019USD ($)

Oct. 07, 2019

Jul. 31, 2019USD ($)

Jun. 25, 2019USD ($)

Mar. 31, 2019USD ($)

Mar. 15, 2018USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)business

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Disclosure Of Associates And Joint Ventures [Line Items]

Disposal of investments in associates and joint ventures

$ 135,000,000

$ 1,289,000,000

$ 0

Gain on sale of associate

0

338,000,000

$ 0

Gain (loss) on disposition of business, net of tax

0

209,000,000

Acquisitions

587,000,000

78,000,000

Associates and joint ventures with quoted prices in an active market

$ 0

0

Brazilian electricity transmission operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

15.00%

Mexico regulated gas transmission operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

13.00%

Mexico Regulated Gas Transmission Operation 2

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

11.00%

Regulated Natural Gas Transmission Business In Mexico

Disclosure Of Associates And Joint Ventures [Line Items]

Number of businesses | business

2

Texas electricity transmission project

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership Interest

11.00%

Colombian natural gas distribution operation

Disclosure Of Associates And Joint Ventures [Line Items]

Number of associates and joint ventures

4

Brazilian toll roads

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

45.00%

Brazilian Rail Business

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

11.00%

North American west coast container terminal

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

19.00%

Australian port operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

13.00%

Australian Ports Operation2

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

26.00%

North American rail operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

50.00%

North American natural gas transmission operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

50.00%

Loans and receivables

$ 500,000,000

North American gas storage operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

20.00%

European Telecommunications Infrastructure Operations [Member]

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

21.00%

Australian Data Center Operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

12.00%

New Zealand Data Center Operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

13.00%

Chilean electricity transmission operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership and voting Interest

27.80%

Disposal of investments in associates and joint ventures

$ 1,300,000,000

Gain on sale of associate

$ 338,000,000

338,000,000

Gain (loss) on disposition of business, net of tax

209,000,000

Reclassification adjustments on exchange differences on translation, net of tax

$ (35,000,000)

European port operation

Disclosure Of Associates And Joint Ventures [Line Items]

Disposal of investments in associates and joint ventures

$ 135,000,000

Ownership Interest

40.00%

Brazilian Data Center Operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership Interest

12.00%

Acquisitions

$ 190,000,000

Proportion of voting rights held in associate

50.00%

Australian Data Transmission and Distribution Operation

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership Interest

12.00%

Acquisitions

$ 170,000,000

Proportion of voting rights held in associate

50.00%

Ramones II Norte

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership Interest

13.00%

Proportion of voting rights held in associate

50.00%

Ramones II Sur

Disclosure Of Associates And Joint Ventures [Line Items]

Ownership Interest

11.00%

Proportion of voting rights held in associate

45.00%

Los Ramones

Disclosure Of Associates And Joint Ventures [Line Items]

Acquisitions

$ 140,000,000

Forecast | Texas electricity transmission project

Disclosure Of Associates And Joint Ventures [Line Items]

Disposal of investments in associates and joint ventures

$ 60,000,000

INVESTMENT IN ASSOCIATES AND _4

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Change in Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of changes in associates and joint ventures
Balance at beginning of year	$ 4,591	$ 5,572
Share of earnings for the year	224	(13)	$ 118
Foreign currency translation and other	(62)	(296)
Share of other comprehensive income	54	260
Distributions	(254)	(59)
Disposition of interest	(135)	(951)
Held for sale	(38)	0
Acquisitions	587	78
Balance at end of year	$ 4,967	$ 4,591	$ 5,572

INVESTMENT IN ASSOCIATES AND _5

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Balance Sheet Impact of Investments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	$ 5,841	$ 2,276	$ 1,512
Non-Current Assets	50,467	34,304	27,965
Total assets	56,308	36,580	29,477
Current Liabilities	5,439	2,417	1,564
Non-Current Liabilities	28,692	19,495	14,439
Total liabilities	34,131	21,912	$ 16,003
Associates and Joint Ventures
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	3,189	2,539
Non-Current Assets	42,291	30,504
Total assets	45,480	33,043
Current Liabilities	3,964	2,900
Non-Current Liabilities	21,573	13,670
Total liabilities	25,537	16,570
Total Net Assets	19,943	16,473
Attributable to Other Ownership Interests	14,976	11,882
Attributable to Partnership's Share	4,967	4,591
Utilities
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	870	289
Non-Current Assets	6,499	2,227
Total assets	7,369	2,516
Current Liabilities	686	325
Non-Current Liabilities	4,152	1,391
Total liabilities	4,838	1,716
Total Net Assets	2,531	800
Attributable to Other Ownership Interests	2,286	708
Attributable to Partnership's Share	245	92
Transport
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	1,233	1,520
Non-Current Assets	18,327	15,892
Total assets	19,560	17,412
Current Liabilities	1,948	1,876
Non-Current Liabilities	8,444	6,447
Total liabilities	10,392	8,323
Total Net Assets	9,168	9,089
Attributable to Other Ownership Interests	6,770	6,592
Attributable to Partnership's Share	2,398	2,497
Energy
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	166	178
Non-Current Assets	5,696	5,307
Total assets	5,862	5,485
Current Liabilities	275	162
Non-Current Liabilities	4,013	2,875
Total liabilities	4,288	3,037
Total Net Assets	1,574	2,448
Attributable to Other Ownership Interests	307	1,265
Attributable to Partnership's Share	1,267	1,183
Data Infrastructure
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	912	447
Non-Current Assets	11,636	6,692
Total assets	12,548	7,139
Current Liabilities	1,042	438
Non-Current Liabilities	4,908	2,902
Total liabilities	5,950	3,340
Total Net Assets	6,598	3,799
Attributable to Other Ownership Interests	5,569	3,089
Attributable to Partnership's Share	1,029	710
Corporate
Disclosure Of Associates And Joint Ventures [Line Items]
Current Assets	8	105
Non-Current Assets	133	386
Total assets	141	491
Current Liabilities	13	99
Non-Current Liabilities	56	55
Total liabilities	69	154
Total Net Assets	72	337
Attributable to Other Ownership Interests	44	228
Attributable to Partnership's Share	$ 28	$ 109
Bottom of range | Utilities
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	11.00%	11.00%
Bottom of range | Transport
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	11.00%	11.00%
Bottom of range | Energy
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	20.00%	20.00%
Bottom of range | Data Infrastructure
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	12.00%	21.00%
Bottom of range | Corporate
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	25.00%	25.00%
Top of range | Utilities
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	20.00%	20.00%
Top of range | Transport
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	50.00%	50.00%
Top of range | Energy
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	50.00%	50.00%
Top of range | Data Infrastructure
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	29.00%	21.00%
Top of range | Corporate
Disclosure Of Associates And Joint Ventures [Line Items]
Ownership and voting Interest	50.00%	50.00%

INVESTMENT IN ASSOCIATES AND _6

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Income Statement Impact of Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	$ 6,597	$ 4,652	$ 3,535
Net income	650	806	574
OCI	590	(945)	323
Comprehensive income (loss)	1,240	(139)	897
Utilities
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	1,046	541	1,164
Net income	354	92	101
OCI	26	110	779
Comprehensive income (loss)	380	202	880
Attributable to Other Ownership Interests	323	146	642
Attributable to Partnership's Share	57	56	238
Transport
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	3,351	3,747	3,796
Net income	22	(74)	213
OCI	364	(856)	718
Comprehensive income (loss)	386	(930)	931
Attributable to Other Ownership Interests	384	(597)	744
Attributable to Partnership's Share	2	(333)	187
Energy
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	734	739	724
Net income	351	91	22
OCI	(54)	8	(37)
Comprehensive income (loss)	297	99	(15)
Attributable to Other Ownership Interests	113	53	(22)
Attributable to Partnership's Share	184	46	7
Data Infrastructure
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	1,447	804	783
Net income	(38)	64	58
OCI	57	244	435
Comprehensive income (loss)	19	308	493
Attributable to Other Ownership Interests	28	234	409
Attributable to Partnership's Share	(9)	74	84
Corporate
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	17	41	2
Net income	(38)	(132)	(16)
OCI	(156)	356	(145)
Comprehensive income (loss)	(194)	224	(161)
Attributable to Other Ownership Interests	(184)	169	(108)
Attributable to Partnership's Share	(10)	55	(53)
Associates and Joint Ventures
Disclosure Of Associates And Joint Ventures [Line Items]
Revenues	6,595	5,872	6,469
Net income	651	41	378
OCI	237	(138)	1,750
Comprehensive income (loss)	888	(97)	2,128
Attributable to Other Ownership Interests	664	5	1,665
Attributable to Partnership's Share	$ 224	$ (102)	$ 463

INVESTMENT IN ASSOCIATES AND _7

INVESTMENT IN ASSOCIATES AND JOINT VENTURES - Cash Flows Impact of Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	$ 2,143	$ 1,362	$ 1,481
Cash used by investing activities	(11,372)	(5,564)	(5,721)
Cash from financing activities	9,542	4,418	3,814
Change during the year	313	216	(426)
Utilities
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	108	380	433
Cash used by investing activities	(1,109)	6,189	(803)
Cash from financing activities	1,548	(6,716)	494
Change during the year	547	(147)	124
Other Ownership Interests	471	(106)	102
Partnership's Share	76	(41)	22
Transport
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	692	776	1,000
Cash used by investing activities	(852)	(1,018)	(1,673)
Cash from financing activities	11	369	1,121
Change during the year	(149)	127	448
Other Ownership Interests	(76)	77	370
Partnership's Share	(73)	50	78
Energy
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	357	320	261
Cash used by investing activities	(267)	(288)	(171)
Cash from financing activities	(95)	(46)	(77)
Change during the year	(5)	(14)	13
Other Ownership Interests	(3)	(10)	6
Partnership's Share	(2)	(4)	7
Data Infrastructure
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	531	323	338
Cash used by investing activities	(2,707)	(305)	(226)
Cash from financing activities	2,201	19	(57)
Change during the year	25	37	55
Other Ownership Interests	30	29	44
Partnership's Share	(5)	8	11
Corporate
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	0	7	1
Cash used by investing activities	0	(7)	(10)
Cash from financing activities	0	0	4
Change during the year	0	0	(5)
Other Ownership Interests	0	0	(3)
Partnership's Share	0	0	(2)
Associates and Joint Ventures
Disclosure Of Associates And Joint Ventures [Line Items]
Cash from operating activities	1,688	1,806	2,033
Cash used by investing activities	(4,935)	4,571	(2,883)
Cash from financing activities	3,665	(6,374)	1,485
Change during the year	418	3	635
Other Ownership Interests	422	(10)	519
Partnership's Share	$ (4)	$ 13	$ 116

PROPERTY, PLANT AND EQUIPMENT -

PROPERTY, PLANT AND EQUIPMENT - Net Book Value (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	$ 12,814
Ending balance	23,013	$ 12,814
Utilities
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,808
Ending balance	4,959	4,808
Transport
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,551
Ending balance	8,206	2,551
Energy
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	5,011
Ending balance	8,805	5,011
Data Infrastructure
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	444
Ending balance	1,043	444
Gross Carrying Amount:
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	11,630	8,757
Additions, net of disposals	1,016	662
Non-cash (disposals) additions	(274)	(17)
Change in Accounting Policies	1,207
Acquisitions through business combinations	8,710	2,945
Assets reclassified as held for sale	(458)
Net foreign currency exchange differences	213	(717)
Ending balance	22,044	11,630
Gross Carrying Amount: | Utilities
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,020	3,471
Additions, net of disposals	467	441
Non-cash (disposals) additions	(2)	(19)
Change in Accounting Policies	21
Acquisitions through business combinations	0	394
Assets reclassified as held for sale	(458)
Net foreign currency exchange differences	135	(267)
Ending balance	4,183	4,020
Gross Carrying Amount: | Transport
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	2,485	2,657
Additions, net of disposals	122	77
Non-cash (disposals) additions	49	(4)
Change in Accounting Policies	356
Acquisitions through business combinations	5,283	0
Assets reclassified as held for sale	0
Net foreign currency exchange differences	4	(245)
Ending balance	8,299	2,485
Gross Carrying Amount: | Energy
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	4,681	2,629
Additions, net of disposals	419	140
Non-cash (disposals) additions	(270)	6
Change in Accounting Policies	197
Acquisitions through business combinations	3,332	2,111
Assets reclassified as held for sale	0
Net foreign currency exchange differences	72	(205)
Ending balance	8,431	4,681
Gross Carrying Amount: | Data Infrastructure
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	444	0
Additions, net of disposals	8	4
Non-cash (disposals) additions	(51)	0
Change in Accounting Policies	633
Acquisitions through business combinations	95	440
Assets reclassified as held for sale	0
Net foreign currency exchange differences	2	0
Ending balance	1,131	444
Accumulated depreciation:
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(1,849)	(1,580)
Non-cash (disposals) additions	26	(3)
Depreciation expense	(764)	(430)
Disposals	5	37
Assets reclassified as held for sale	194
Net foreign currency exchange differences	(29)	127
Ending balance	(2,417)	(1,849)
Accumulated depreciation: | Utilities
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(613)	(510)
Non-cash (disposals) additions	3	(2)
Depreciation expense	(171)	(149)
Disposals	7	7
Assets reclassified as held for sale	194
Net foreign currency exchange differences	(14)	41
Ending balance	(594)	(613)
Accumulated depreciation: | Transport
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(744)	(687)
Non-cash (disposals) additions	(27)	0
Depreciation expense	(178)	(147)
Disposals	2	22
Assets reclassified as held for sale	0
Net foreign currency exchange differences	(3)	68
Ending balance	(950)	(744)
Accumulated depreciation: | Energy
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	(492)	(383)
Non-cash (disposals) additions	50	(1)
Depreciation expense	(328)	(134)
Disposals	(4)	8
Assets reclassified as held for sale	0
Net foreign currency exchange differences	(11)	18
Ending balance	(785)	(492)
Accumulated depreciation: | Data Infrastructure
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Non-cash (disposals) additions	0	0
Depreciation expense	(87)	0
Disposals	0	0
Assets reclassified as held for sale	0
Net foreign currency exchange differences	(1)	0
Ending balance	(88)	0
Accumulated fair value adjustments:
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	3,033	2,760
Assets reclassified as held for sale	(416)
Fair value adjustments	719	462
Net foreign currency exchange differences	62	(189)
Ending balance	3,386	3,033
Accumulated fair value adjustments: | Utilities
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	1,401	1,258
Assets reclassified as held for sale	(416)
Fair value adjustments	347	220
Net foreign currency exchange differences	38	(77)
Ending balance	1,370	1,401
Accumulated fair value adjustments: | Transport
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	810	873
Assets reclassified as held for sale	0
Fair value adjustments	45	18
Net foreign currency exchange differences	2	(81)
Ending balance	857	810
Accumulated fair value adjustments: | Energy
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	822	629
Assets reclassified as held for sale	0
Fair value adjustments	327	224
Net foreign currency exchange differences	22	(31)
Ending balance	1,159	822
Accumulated fair value adjustments: | Data Infrastructure
Reconciliation of changes in property, plant and equipment [abstract]
Beginning balance	0	0
Assets reclassified as held for sale	0
Fair value adjustments	0	0
Net foreign currency exchange differences	0	0
Ending balance	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT_2

PROPERTY, PLANT AND EQUIPMENT - Valuation Technique (Details) - Property, plant and equipment - Recurring fair value measurement - Discounted cash flow model	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Utilities | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	8	8
Investment Horizon	10 years	10 years
Utilities | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	21	22
Investment Horizon	20 years	20 years
Transport | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	9	9
Investment Horizon	10 years	10 years
Transport | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	14	14
Investment Horizon	20 years	20 years
Energy
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Investment Horizon		10 years
Energy | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	10	10
Investment Horizon	5 years
Energy | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	17	14
Investment Horizon	10 years
Data Infrastructure
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Investment Horizon		10 years
Data Infrastructure | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	11	10
Investment Horizon	10 years
Data Infrastructure | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Terminal Value Multiple	17	11
Investment Horizon	11 years
Interest rate, measurement input | Utilities | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.07	0.07
Interest rate, measurement input | Utilities | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.14	0.14
Interest rate, measurement input | Transport | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.09	0.10
Interest rate, measurement input | Transport | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.14	0.13
Interest rate, measurement input | Energy | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.12	0.12
Interest rate, measurement input | Energy | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.15	0.15
Interest rate, measurement input | Data Infrastructure | Bottom of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.13	0.13
Interest rate, measurement input | Data Infrastructure | Top of range
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Significant unobservable input, assets	0.15	0.15

PROPERTY, PLANT AND EQUIPMENT_3

PROPERTY, PLANT AND EQUIPMENT - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Utilities
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	$ 20
Transport
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	1,329
Energy
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	252
Data Infrastructure
Disclosure of detailed information about property, plant and equipment [line items]
Right-of-use assets	560
Accumulated fair value adjustments:
Disclosure of detailed information about property, plant and equipment [line items]
Gain from revaluation	719	$ 462
Accumulated fair value adjustments: | Utilities
Disclosure of detailed information about property, plant and equipment [line items]
Gain from revaluation	347	220
Accumulated fair value adjustments: | Transport
Disclosure of detailed information about property, plant and equipment [line items]
Gain from revaluation	45	18
Accumulated fair value adjustments: | Energy
Disclosure of detailed information about property, plant and equipment [line items]
Gain from revaluation	327	224
Accumulated fair value adjustments: | Data Infrastructure
Disclosure of detailed information about property, plant and equipment [line items]
Gain from revaluation	$ 0	$ 0

PROPERTY, PLANT AND EQUIPMENT P

PROPERTY, PLANT AND EQUIPMENT PROPERTY, PLANT AND EQUIPMENT - Cost Model (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Utilities
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, revalued assets, at cost	$ 3,589	$ 3,407
Transport
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, revalued assets, at cost	7,349	1,741
Energy
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, revalued assets, at cost	7,646	4,189
Data Infrastructure
Disclosure of detailed information about property, plant and equipment [line items]
Property, plant and equipment, revalued assets, at cost	$ 1,043	$ 444

INTANGIBLE ASSETS - Net Amounts

INTANGIBLE ASSETS - Net Amounts (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Net intangible assets	$ 14,386	$ 11,635
Cost
Disclosure of detailed information about intangible assets [line items]
Net intangible assets	15,695	12,515	$ 10,470
Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Net intangible assets	$ (1,309)	$ (880)	$ (576)

INTANGIBLE ASSETS - Cash Genera

INTANGIBLE ASSETS - Cash Generating Units (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of information for cash-generating units [line items]
Total	$ 14,386	$ 11,635
Brazilian regulated gas transmission operation
Disclosure of information for cash-generating units [line items]
Total	3,885	4,211
North American rail operation
Disclosure of information for cash-generating units [line items]
Total	1,992
North American residential energy infrastructure operation
Disclosure of information for cash-generating units [line items]
Total	1,806	1,763
Australian regulated terminal
Disclosure of information for cash-generating units [line items]
Total	1,758	1,766
Peruvian toll roads
Disclosure of information for cash-generating units [line items]
Total	1,159	1,118
Chilean toll roads
Disclosure of information for cash-generating units [line items]
Total	814	928
Indian toll roads
Disclosure of information for cash-generating units [line items]
Total	769	843
U.K. telecom towers operation
Disclosure of information for cash-generating units [line items]
Total	472
Brazilian electricity transmission operation
Disclosure of information for cash-generating units [line items]
Total	401	0
U.K. ports operation
Disclosure of information for cash-generating units [line items]
Total	283	273
Other
Disclosure of information for cash-generating units [line items]
Total	$ 1,047	$ 733

INTANGIBLE ASSETS - Additional

INTANGIBLE ASSETS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 14,386	$ 11,635
Intangible assets with indefinite useful life	667	653
Simhapuri Expressway Ltd and Rayalseema Expressway Ltd
Disclosure of detailed information about intangible assets [line items]
Intangible assets	680
BIF India Holdings Pte Ltd
Disclosure of detailed information about intangible assets [line items]
Intangible assets	89
North American residential energy infrastructure operation
Disclosure of detailed information about intangible assets [line items]
Intangible assets	1,806	1,763
Australian regulated terminal
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 1,758	1,766
Percent of take or pay contracts	100.00%
Period of additional extension on take or pay contracts	49 years
Peruvian toll roads
Disclosure of detailed information about intangible assets [line items]
Intangible assets	$ 1,159	1,118
Revenue from construction contracts	14	13	$ 12
Profit (loss) recognised on exchanging construction services for financial asset	0	0	0
Borrowing costs capitalised	$ 3	$ 3	$ 6
Bottom of range | North American residential energy infrastructure operation
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	10 years
Top of range | North American residential energy infrastructure operation
Disclosure of detailed information about intangible assets [line items]
Useful lives or amortisation rates, intangible assets other than goodwill	20 years

INTANGIBLE ASSETS - Reconciliat

INTANGIBLE ASSETS - Reconciliation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in intangible assets other than goodwill
Cost at beginning of the year	$ 11,635
Cost at end of year	14,386	$ 11,635
Cost
Reconciliation of changes in intangible assets other than goodwill
Cost at beginning of the year	12,515	10,470
Additions, net of disposals	109	117
Acquisitions through business combinations	3,248	3,208
Assets reclassified as held for sale	(1)	0
Non-cash additions (disposals)	15	7
Foreign currency translation	(191)	(1,287)
Cost at end of year	$ 15,695	$ 12,515

INTANGIBLE ASSETS - Accumulated

INTANGIBLE ASSETS - Accumulated Amortization (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about intangible assets [line items]
Cost at beginning of the year	$ 11,635
Cost at end of year	14,386	$ 11,635
Accumulated amortization
Disclosure of detailed information about intangible assets [line items]
Cost at beginning of the year	(880)	(576)
Disposals	12	0
Amortization	(450)	(371)
Foreign currency translation	9	67
Cost at end of year	$ (1,309)	$ (880)

GOODWILL (Details)

GOODWILL (Details) - Goodwill - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in intangible assets and goodwill [abstract]
Balance at beginning of the year	$ 3,859	$ 1,301
Acquisitions through business combinations	2,644	2,905
Foreign currency translation and other	50	(347)
Balance at end of the year	$ 6,553	$ 3,859

GOODWILL GOODWILL (Cash Generat

GOODWILL GOODWILL (Cash Generating Units) (Details) - Goodwill - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of information for cash-generating units [line items]
Goodwill	$ 6,553	$ 3,859	$ 1,301
North American rail operation
Disclosure of information for cash-generating units [line items]
Goodwill	2,042	0
North American residential energy infrastructure operation
Disclosure of information for cash-generating units [line items]
Goodwill	1,274	1,209
Western Canadian natural gas gathering and processing operation
Disclosure of information for cash-generating units [line items]
Goodwill	749	492
Brazilian regulated gas transmission operation
Disclosure of information for cash-generating units [line items]
Goodwill	632	657
Colombian natural gas distribution operation
Disclosure of information for cash-generating units [line items]
Goodwill	542	547
U.S. data center operation
Disclosure of information for cash-generating units [line items]
Goodwill	486	463
Other
Disclosure of information for cash-generating units [line items]
Goodwill	$ 828	$ 491

GOODWILL GOODWILL (Narrative) (

GOODWILL GOODWILL (Narrative) (Details)	12 Months Ended
	Dec. 31, 2019
Bottom of range
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	12.00%
Terminal rate applied to cash flow projections	800.00%
Period over which management has projected cash flows	7 years
Top of range
Disclosure of information for cash-generating units [line items]
Discount rate applied to cash flow projections	14.00%
Terminal rate applied to cash flow projections	1200.00%
Period over which management has projected cash flows	20 years

INVESTMENT PROPERTIES (Details)

INVESTMENT PROPERTIES (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of changes in investment property [abstract]
Balance at beginning of the year	$ 190	$ 192
Acquisitions through business combinations	211	0
Additions, net of disposals	2	0
Non-cash additions	5	0
Fair value adjustments	0	13
Foreign currency translation	8	(15)
Balance at December 31	$ 416	$ 190
Investment property completed | Transport | Bottom of range | Direct Income Capitalization
Reconciliation of changes in investment property [abstract]
Capitalization rate	6.00%
Investment property completed | Transport | Top of range | Direct Income Capitalization
Reconciliation of changes in investment property [abstract]
Capitalization rate	14.00%
Investment property completed | Data Infrastructure | Bottom of range | Direct Income Capitalization
Reconciliation of changes in investment property [abstract]
Capitalization rate	6.00%
Investment property completed | Data Infrastructure | Top of range | Direct Income Capitalization
Reconciliation of changes in investment property [abstract]
Capitalization rate	8.00%

ACCOUNTS PAYABLE AND OTHER (Det

ACCOUNTS PAYABLE AND OTHER (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current:
Accounts payable	$ 854	$ 463
Accrued & other liabilities	838	585
Deferred revenue	307	154
Provisions	214	106
Lease liabilities	197	0
Total current	2,410	1,308
Non-current:
Lease liabilities	1,606	0
Provisions	327	148
Deferred revenue	246	323
Pension liabilities	148	81
Other liabilities	243	225
Total non-current	$ 2,570	$ 777

FINANCIAL LIABILITIES (Details)

FINANCIAL LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current:
Deferred consideration	$ 131	$ 3
Foreign currency forward contracts	61	16
Other financial liabilities	137	105
Total current financial liabilities	329	124
Non-current:
Deferred consideration	1,115	953
Interest rate swaps	113	100
Foreign currency forward contracts	36	7
Inflation swaps	71	78
Other financial liabilities	509	18
Total non-current financial liabilities	$ 1,844	$ 1,156

BORROWINGS - Additional Informa

BORROWINGS - Additional Information (Details)	Nov. 06, 2019CAD ($)	Oct. 30, 2018CAD ($)	Oct. 10, 2017CAD ($)	Dec. 31, 2019USD ($)extension	Oct. 07, 2019CAD ($)	Dec. 31, 2018USD ($)	Sep. 10, 2018CAD ($)
Disclosure of detailed information about borrowings [line items]
Letter of credit outstanding amount				$ 54,000,000		$ 47,000,000
Notional Amount (U.S. Dollars)				15,855,000,000		9,966,000,000
Corporate revolving credit facility
Disclosure of detailed information about borrowings [line items]
Credit facility, maximum borrowing capacity				$ 1,975,000,000
Basis points				0.13%
Non-recourse borrowings				$ 820,000,000		510,000,000
Letter of credit outstanding amount				54,000,000		47,000,000
Increase (decrease) in corporate borrowings				$ 310,000,000
Corporate revolving credit facility | Floating interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis				1.20%
Medium-term Notes, Maturing October 9, 2029
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				$ 386,000,000		0
Notional Amount (U.S. Dollars)					$ 500,000,000
Medium-term Notes, Maturing October 9, 2029 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate				3.40%
Medium-term Notes, Maturing October 9, 2029 | Fixed interest rate | Debt Issuers | CAD
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate					3.40%
Medium Term Notes, Public - Canadian - Maturing October 30, 2020
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				$ 0		275,000,000
Medium Term Notes, Public - Canadian - Maturing October 30, 2020 | Debt Issuers
Disclosure of detailed information about borrowings [line items]
Amount repaid	$ 375,000,000
Medium Term Notes, Public - Canadian - Maturing October 30, 2020 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate				3.50%
Medium Term Notes, Maturing October 30, 2018 | Debt Issuers
Disclosure of detailed information about borrowings [line items]
Amount repaid		$ 125,000,000	$ 400,000,000
Medium-term Notes, Maturing September 11, 2028
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				$ 384,000,000		365,000,000
Notional Amount (U.S. Dollars)							$ 500,000,000
Medium-term Notes, Maturing September 11, 2028 | Debt Issuers
Disclosure of detailed information about borrowings [line items]
Notional Amount (U.S. Dollars)							$ 500,000,000
Medium-term Notes, Maturing September 11, 2028 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate				4.20%
Medium-term Notes, Maturing September 11, 2028 | Fixed interest rate | Debt Issuers | CAD
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate							4.20%
Medium-term Notes, Maturing September 11, 2028 | Fixed interest rate | Debt Issuers | USD
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate							4.70%
Corporate borrowings
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				$ 2,475,000,000		1,993,000,000
Increase (decrease) in corporate borrowings				482,000,000
Revolving credit facility with Brookfield
Disclosure of detailed information about borrowings [line items]
Credit facility, maximum borrowing capacity				500,000,000
Non-recourse borrowings				$ 0		0
Borrowings, number of extensions | extension				4
Revolving credit facility with Brookfield | Floating interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis				2.00%
Commitment fees				$ 0
Non-recourse borrowings
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				18,544,000,000		13,113,000,000
Increase in borrowings				5,400,000,000
Non-recourse borrowings | CAD
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				2,473,000,000		1,388,000,000
Non-recourse borrowings | USD
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings				$ 7,801,000,000		$ 5,317,000,000

BORROWINGS - Corporate Borrowin

BORROWINGS - Corporate Borrowings (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Corporate revolving credit facility
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 820	$ 510
Corporate revolving credit facility | Floating interest rate
Disclosure of detailed information about borrowings [line items]
Borrowings, adjustment to interest rate basis	1.20%
Medium Term Notes, Public - Canadian - Maturing October 30, 2020
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 0	275
Medium Term Notes, Public - Canadian - Maturing October 30, 2020 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	3.50%
Medium Term Notes, Public - Canadian - Maturing March 11, 2022
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 346	330
Medium Term Notes, Public - Canadian - Maturing March 11, 2022 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	3.50%
Medium Term Notes, Public - Canadian - Maturing February 22, 2024
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 231	220
Medium Term Notes, Public - Canadian - Maturing February 22, 2024 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	3.30%
Medium Term Notes, Public - Canadian - Maturing February 22, 2024
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 308	293
Medium Term Notes, Public - Canadian - Maturing February 22, 2024 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	3.30%
Medium-term Notes, Maturing September 11, 2028
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 384	365
Medium-term Notes, Maturing September 11, 2028 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	4.20%
Medium-term Notes, Maturing October 9, 2029
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 386	0
Medium-term Notes, Maturing October 9, 2029 | Fixed interest rate
Disclosure of detailed information about borrowings [line items]
Annual Rate	3.40%
Corporate borrowings
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 2,475	$ 1,993

BORROWINGS - Non-Recourse Borro

BORROWINGS - Non-Recourse Borrowings (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Current	$ 1,381	$ 985
Non-current	17,163	12,128
Non-recourse borrowings
Disclosure of detailed information about borrowings [line items]
Total	$ 18,544	$ 13,113

BORROWINGS - Repayments on Non-

BORROWINGS - Repayments on Non-Recourse Borrowings (Details) - Non-recourse borrowings - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 18,544	$ 13,113
Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	18,676
Deferred financing costs and other
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	(132)
2020 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,405
2021 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,019
2022 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,680
2023 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	2,927
2024 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	2,503
Thereafter | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	9,142
Utilities
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	5,731	5,397
Utilities | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	5,726
Utilities | Deferred financing costs and other
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	5
Utilities | 2020 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	463
Utilities | 2021 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	418
Utilities | 2022 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	330
Utilities | 2023 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,936
Utilities | 2024 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	830
Utilities | Thereafter | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,749
Transport
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	6,544	3,444
Transport | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	6,602
Transport | Deferred financing costs and other
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	(58)
Transport | 2020 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	362
Transport | 2021 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	355
Transport | 2022 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	489
Transport | 2023 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	361
Transport | 2024 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	560
Transport | Thereafter | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	4,475
Energy
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	5,346	3,155
Energy | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	5,406
Energy | Deferred financing costs and other
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	(60)
Energy | 2020 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	498
Energy | 2021 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	240
Energy | 2022 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	750
Energy | 2023 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	618
Energy | 2024 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	1,107
Energy | Thereafter | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	2,193
Data Infrastructure
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	923	$ 1,117
Data Infrastructure | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	942
Data Infrastructure | Deferred financing costs and other
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	(19)
Data Infrastructure | 2020 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	82
Data Infrastructure | 2021 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	6
Data Infrastructure | 2022 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	111
Data Infrastructure | 2023 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	12
Data Infrastructure | 2024 | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	6
Data Infrastructure | Thereafter | Gross
Disclosure of detailed information about borrowings [line items]
Non-recourse borrowings	$ 725

BORROWINGS - Weighted Average I

BORROWINGS - Weighted Average Interest Rate (Details) - Interest on non-recourse borrowings - Weighted average	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.00%	5.00%
Utilities
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	4.00%	4.00%
Transport
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.00%	6.00%
Energy
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	5.00%	6.00%
Data Infrastructure
Disclosure of detailed information about borrowings [line items]
Borrowings, interest rate	6.00%	6.00%

BORROWINGS - Borrowings by Curr

BORROWINGS - Borrowings by Currency (Details) - Interest on non-recourse borrowings ₨ in Millions, £ in Millions, S/ in Millions, R$ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions, in Millions

Dec. 31, 2019USD ($)

Dec. 31, 2019BRL (R$)

Dec. 31, 2019COP ($)

Dec. 31, 2019GBP (£)

Dec. 31, 2019CLF ( )

Dec. 31, 2019PEN (S/)

Dec. 31, 2019AUD ($)

Dec. 31, 2019CAD ($)

Dec. 31, 2019INR (₨)

Dec. 31, 2019NZD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2018BRL (R$)

Dec. 31, 2018COP ($)

Dec. 31, 2018GBP (£)

Dec. 31, 2018CLF ( )

Dec. 31, 2018PEN (S/)

Dec. 31, 2018AUD ($)

Dec. 31, 2018CAD ($)

Dec. 31, 2018INR (₨)

Dec. 31, 2018NZD ($)

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

$ 18,544

$ 13,113

USD

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

7,801

5,317

Borrowings, local currency

7,801

5,317

CAD

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

2,473

1,388

Borrowings, local currency

$ 3,212

$ 1,893

GBP

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

2,411

1,847

Borrowings, local currency | £

£ 1,819

£ 1,447

BRL

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

1,489

1,342

Borrowings, local currency | R$

R$ 6002

R$ 5200

INR

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

1,427

565

Borrowings, local currency | ₨

₨ 101,929

₨ 39,236

UF

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

1,099

837

Borrowings, local currency |

29

21

AUD

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

1,010

925

Borrowings, local currency

$ 1,439

$ 1,312

PEN

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

452

441

Borrowings, local currency | S/

S/ 1,497

S/ 1,486

COP

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

342

411

Borrowings, local currency

$ 1,124,325

$ 1,337,497

NZD

Disclosure of detailed information about borrowings [line items]

Non-recourse borrowings

$ 40

$ 40

Borrowings, local currency

$ 59

$ 60

BORROWINGS - Supplemental Cash

BORROWINGS - Supplemental Cash Flows (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Corporate borrowings
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Beginning Balance	$ 1,993
Cash Flows	398
Acquisition	0
Foreign Exchange Movement	84
Ending Balance	2,475
Non-recourse borrowings
Disclosure of reconciliation of liabilities arising from financing activities [abstract]
Beginning Balance	13,113
Cash Flows	3,573
Acquisition	1,972
Foreign Exchange Movement	(114)
Ending Balance	$ 18,544

SUBSIDIARY PUBLIC ISSUERS - Add

SUBSIDIARY PUBLIC ISSUERS - Additional Information (Details) $ / shares in Units, $ in Millions

Nov. 06, 2019CAD ($)

Feb. 05, 2019USD ($)shares

Feb. 05, 2019CAD ($)$ / sharesshares

Oct. 30, 2018CAD ($)

Oct. 10, 2017CAD ($)

Dec. 31, 2019USD ($)shares

Dec. 31, 2018USD ($)shares

Dec. 31, 2017USD ($)shares

Oct. 07, 2019CAD ($)

Sep. 10, 2018CAD ($)

Apr. 17, 2017CAD ($)

Feb. 22, 2017CAD ($)

Disclosure of information about consolidated structured entities [line items]

Notional Amount (U.S. Dollars)

$ 15,855

$ 9,966

Partnership units issued, net of costs and repurchases

$ 781

$ (16)

$ 992

Medium-term Notes, Maturing October 9, 2029

Disclosure of information about consolidated structured entities [line items]

Notional Amount (U.S. Dollars)

$ 500,000,000

Medium-term Notes, Maturing September 11, 2028

Disclosure of information about consolidated structured entities [line items]

Notional Amount (U.S. Dollars)

$ 500,000,000

Preferred Unitholders Capital

Disclosure of information about consolidated structured entities [line items]

Issued for cash (in shares) | shares

0

18,000,000

12,000,000

Preferred Unitholders Capital | BIPIC Series 1 Senior Preferred Shares

Disclosure of information about consolidated structured entities [line items]

Issued for cash (in shares) | shares

4,000,000

4,000,000

Number of share issued, price per share | $ / shares

$ 25

Quarterly fixed distribution rate

5.85%

5.85%

Underwriting related cost

$ 2

Share issue related cost

1

Preferred Unitholders Capital | BIPIC Series 1 Senior Preferred Shares | CAD

Disclosure of information about consolidated structured entities [line items]

Partnership units issued, net of costs and repurchases

$ 100,000,000

Preferred Unitholders Capital | BIPIC Series 1 Senior Preferred Shares | USD

Disclosure of information about consolidated structured entities [line items]

Partnership units issued, net of costs and repurchases

$ 75

Fixed interest rate | Medium-term Notes, Maturing October 9, 2029

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

3.40%

Fixed interest rate | Medium Term Notes, Public - Canadian - Maturing October 30, 2020

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

3.50%

Fixed interest rate | Medium-term Notes, Maturing September 11, 2028

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

4.20%

Fixed interest rate | Medium-term Notes, Maturing February 22, 2024

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

3.30%

Debt Issuers | Medium Term Notes, Public - Canadian - Maturing October 30, 2020

Disclosure of information about consolidated structured entities [line items]

Amount repaid

$ 375,000,000

Debt Issuers | Medium-term Notes, Maturing September 11, 2028

Disclosure of information about consolidated structured entities [line items]

Notional Amount (U.S. Dollars)

$ 500,000,000

Debt Issuers | Medium-term Notes, Maturing February 22, 2024

Disclosure of information about consolidated structured entities [line items]

Notional Amount (U.S. Dollars)

$ 400,000,000

$ 300,000,000

Debt Issuers | Medium Term Notes, Maturing October 30, 2018

Disclosure of information about consolidated structured entities [line items]

Amount repaid

$ 125,000,000

$ 400,000,000

Debt Issuers | Fixed interest rate | Medium-term Notes, Maturing October 9, 2029 | CAD

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

3.40%

Debt Issuers | Fixed interest rate | Medium-term Notes, Maturing September 11, 2028 | CAD

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

4.20%

Debt Issuers | Fixed interest rate | Medium-term Notes, Maturing September 11, 2028 | USD

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

4.70%

Debt Issuers | Fixed interest rate | Medium-term Notes, Maturing February 22, 2024 | CAD

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

3.30%

3.30%

Debt Issuers | Fixed interest rate | Medium-term Notes, Maturing February 22, 2024 | USD

Disclosure of information about consolidated structured entities [line items]

Borrowings, interest rate

4.00%

4.10%

SUBSIDIARY PUBLIC ISSUERS - Fin

SUBSIDIARY PUBLIC ISSUERS - Financial Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of comprehensive income [abstract]
Revenues	$ 6,597	$ 4,652	$ 3,535
Net income attributable to partnership	233	410	125
Statement of financial position [abstract]
Current assets	5,841	2,276	1,512
Non-current assets	50,467	34,304	27,965
Current liabilities	5,439	2,417	1,564
Non-current liabilities	28,692	19,495	14,439
Non-controlling interest—Redeemable Partnership Units held by Brookfield	2,039	1,823	2,012
Non-controlling interest—Exchange LP	18	71
Non-controlling interests—in operating subsidiaries	14,113	7,303
Preferred unitholders	935	936
Our partnership
Statement of comprehensive income [abstract]
Revenues	0	0	0
Net income attributable to partnership	52	192	11
Statement of financial position [abstract]
Current assets	0	0
Non-current assets	5,983	5,449
Current liabilities	0	0
Non-current liabilities	0	0
Non-controlling interest—Redeemable Partnership Units held by Brookfield	0	0
Non-controlling interest—Exchange LP	0	0
Non-controlling interests—in operating subsidiaries	0	0
Preferred unitholders	0	0
The Fincos
Statement of comprehensive income [abstract]
Revenues	0	0	0
Net income attributable to partnership	0	0	0
Statement of financial position [abstract]
Current assets	0	0
Non-current assets	0	0
Current liabilities	0	0
Non-current liabilities	1,655	1,483
Non-controlling interest—Redeemable Partnership Units held by Brookfield	0	0
Non-controlling interest—Exchange LP	0	0
Non-controlling interests—in operating subsidiaries	0	0
Preferred unitholders	0	0
BIPIC
Statement of comprehensive income [abstract]
Revenues	0	0	0
Net income attributable to partnership	0	0	0
Statement of financial position [abstract]
Current assets	0	0
Non-current assets	889	568
Current liabilities	75	0
Non-current liabilities	0	0
Non-controlling interest—Redeemable Partnership Units held by Brookfield	0	0
Non-controlling interest—Exchange LP	0	0
Non-controlling interests—in operating subsidiaries	0	0
Preferred unitholders	0	0
Subsidiaries of our partnership other than the Issuers
Statement of comprehensive income [abstract]
Revenues	0	0	0
Net income attributable to partnership	233	410	125
Statement of financial position [abstract]
Current assets	0	0
Non-current assets	8,905	8,281
Current liabilities	0	0
Non-current liabilities	0	0
Non-controlling interest—Redeemable Partnership Units held by Brookfield	0	0
Non-controlling interest—Exchange LP	0	0
Non-controlling interests—in operating subsidiaries	0	0
Preferred unitholders	0	0
Consolidating adjustments
Statement of comprehensive income [abstract]
Revenues	6,597	4,652	3,535
Net income attributable to partnership	(52)	(192)	$ (11)
Statement of financial position [abstract]
Current assets	5,841	2,276
Non-current assets	34,690	20,006
Current liabilities	5,364	2,417
Non-current liabilities	27,037	18,012
Non-controlling interest—Redeemable Partnership Units held by Brookfield	2,039	1,823
Non-controlling interest—Exchange LP	18	71
Non-controlling interests—in operating subsidiaries	14,113	7,303
Preferred unitholders	$ 935	$ 936

PREFERRED SHARES (Details)

PREFERRED SHARES (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Disclosure of classes of share capital [line items]
Preferred shares	$ 20,000,000	$ 20,000,000
Dividend payables	$ 0	$ 0
Preference shares
Disclosure of classes of share capital [line items]
Expected dividend payable as percentage	6.00%
Brookfield Infrastructure Holdings (Canada) Inc. | Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	196,000
Preferred shares	$ 5,000,000
Brookfield Infrastructure US Holdings I Corporation | Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	1
Preferred shares	$ 5,000,000
Redemption price per share (in usd per share)	$ 5,000,000
BIP Bermuda Holdings I Limited | Preference shares
Disclosure of classes of share capital [line items]
Number of shares issued (in shares)	400,000
Preferred shares	$ 10,000,000
Brookfield Infrastructure Holdings (Canada) Inc. and BIP Bermuda Holdings I Limited | Preference shares
Disclosure of classes of share capital [line items]
Redemption price per share (in usd per share)	$ 25

INTEREST EXPENSE (Details)

INTEREST EXPENSE (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of detailed information about borrowings [line items]
Other financing fees	$ 83	$ 12	$ 4
Interest expense	904	555	428
Interest on corporate facility
Disclosure of detailed information about borrowings [line items]
Interest	20	4	12
Interest on corporate debt
Disclosure of detailed information about borrowings [line items]
Interest	63	56	51
Interest on non-recourse borrowings
Disclosure of detailed information about borrowings [line items]
Interest	$ 738	$ 483	$ 361

PAYROLL EXPENSE (Details)

PAYROLL EXPENSE (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)employee	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Analysis of income and expense [abstract]
Partnership, number of key employees or directors | employee	0
Payroll expense | $	$ 704	$ 588	$ 519

NON-WHOLLY OWNED SUBSIDIARIES -

NON-WHOLLY OWNED SUBSIDIARIES - Summarized Statement of Financial Position (Details) - USD ($) $ in Millions	Jan. 14, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of subsidiaries [line items]
Current Assets		$ 5,841	$ 2,276	$ 1,512
Non-Current Assets		50,467	34,304	27,965
Current Liabilities		5,439	2,417	1,564
Non-Current Liabilities		28,692	19,495	14,439
Disposal of investments in associates and joint ventures		135	1,289	$ 0
Non-Wholly Owned Subsidiaries
Disclosure of subsidiaries [line items]
Current Assets		5,723	2,188
Non-Current Assets		43,406	27,349
Current Liabilities		5,265	2,325
Non-Current Liabilities		27,184	17,878
Non-Controlling Interest in Operating Subsidiaries		14,113	7,305
Partnership Capital		2,567	2,029
U.K. regulated distribution operation
Disclosure of subsidiaries [line items]
Current Assets		159	131
Non-Current Assets		4,653	3,844
Current Liabilities		294	248
Non-Current Liabilities		2,888	2,452
Non-Controlling Interest in Operating Subsidiaries		318	247
Partnership Capital		1,312	1,028
Australian regulated terminal operation
Disclosure of subsidiaries [line items]
Current Assets		139	34
Non-Current Assets		1,994	2,074
Current Liabilities		347	27
Non-Current Liabilities		1,688	1,943
Non-Controlling Interest in Operating Subsidiaries		34	45
Partnership Capital		64	93
Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Current Assets		759	51
Non-Current Assets		0	708
Current Liabilities		427	32
Non-Current Liabilities		0	396
Non-Controlling Interest in Operating Subsidiaries		274	273
Partnership Capital		58	58
Brazilian regulated gas transmission operation
Disclosure of subsidiaries [line items]
Current Assets		435	310
Non-Current Assets		4,606	4,955
Current Liabilities		199	106
Non-Current Liabilities		3,195	3,185
Non-Controlling Interest in Operating Subsidiaries		1,305	1,540
Partnership Capital		342	434
Colombian natural gas distribution operation
Disclosure of subsidiaries [line items]
Current Assets		214	230
Non-Current Assets		1,166	1,149
Current Liabilities		299	235
Non-Current Liabilities		314	374
Non-Controlling Interest in Operating Subsidiaries		684	691
Partnership Capital		83	79
Brazilian electricity transmission operation
Disclosure of subsidiaries [line items]
Current Assets		21
Non-Current Assets		401
Current Liabilities		12
Non-Current Liabilities		252
Non-Controlling Interest in Operating Subsidiaries		110
Partnership Capital		48
North American rail operation
Disclosure of subsidiaries [line items]
Current Assets		2,150
Non-Current Assets		9,392
Current Liabilities		1,409
Non-Current Liabilities		4,889
Non-Controlling Interest in Operating Subsidiaries		4,747
Partnership Capital		497
U.K. ports operation
Disclosure of subsidiaries [line items]
Current Assets		47	48
Non-Current Assets		934	847
Current Liabilities		78	71
Non-Current Liabilities		370	347
Non-Controlling Interest in Operating Subsidiaries		218	195
Partnership Capital		315	282
Australian port operation
Disclosure of subsidiaries [line items]
Current Assets		126	141
Non-Current Assets		927	593
Current Liabilities		124	239
Non-Current Liabilities		488	59
Non-Controlling Interest in Operating Subsidiaries		317	319
Partnership Capital		124	117
Chilean toll roads
Disclosure of subsidiaries [line items]
Current Assets		95	82
Non-Current Assets		821	940
Current Liabilities		67	59
Non-Current Liabilities		1,112	862
Non-Controlling Interest in Operating Subsidiaries		(320)	43
Partnership Capital		57	58
Peruvian toll roads
Disclosure of subsidiaries [line items]
Current Assets		122	104
Non-Current Assets		1,337	1,308
Current Liabilities		19	20
Non-Current Liabilities		683	654
Non-Controlling Interest in Operating Subsidiaries		638	622
Partnership Capital		119	116
Indian toll roads
Disclosure of subsidiaries [line items]
Current Assets		75	90
Non-Current Assets		868	975
Current Liabilities		83	65
Non-Current Liabilities		570	667
Non-Controlling Interest in Operating Subsidiaries		203	229
Partnership Capital		87	104
North American gas storage operation
Disclosure of subsidiaries [line items]
Current Assets		200	281
Non-Current Assets		1,449	1,273
Current Liabilities		112	155
Non-Current Liabilities		661	566
Non-Controlling Interest in Operating Subsidiaries		543	515
Partnership Capital		333	318
Canadian district energy operation
Disclosure of subsidiaries [line items]
Current Assets		29	25
Non-Current Assets		974	754
Current Liabilities		47	32
Non-Current Liabilities		506	387
Non-Controlling Interest in Operating Subsidiaries		337	269
Partnership Capital		113	91
U.S. district energy operation
Disclosure of subsidiaries [line items]
Current Assets		37	42
Non-Current Assets		964	834
Current Liabilities		41	26
Non-Current Liabilities		747	681
Non-Controlling Interest in Operating Subsidiaries		118	90
Partnership Capital		95	79
Western Canadian natural gas gathering and processing operation
Disclosure of subsidiaries [line items]
Current Assets		119	86
Non-Current Assets		3,721	2,069
Current Liabilities		147	84
Non-Current Liabilities		1,845	1,161
Non-Controlling Interest in Operating Subsidiaries		1,320	650
Partnership Capital		528	260
North American residential energy infrastructure operation
Disclosure of subsidiaries [line items]
Current Assets		171	196
Non-Current Assets		3,997	3,647
Current Liabilities		337	152
Non-Current Liabilities		1,925	1,551
Non-Controlling Interest in Operating Subsidiaries		1,341	1,506
Partnership Capital		565	634
Indian natural gas operations
Disclosure of subsidiaries [line items]
Current Assets		155
Non-Current Assets		2,272
Current Liabilities		181
Non-Current Liabilities		910
Non-Controlling Interest in Operating Subsidiaries		1,157
Partnership Capital		179
U.S. data center operation
Disclosure of subsidiaries [line items]
Current Assets		105	17
Non-Current Assets		1,665	1,131
Current Liabilities		112	438
Non-Current Liabilities		1,130	562
Non-Controlling Interest in Operating Subsidiaries		376	(12)
Partnership Capital		152	160
Australian Data Center Operation
Disclosure of subsidiaries [line items]
Current Assets		10
Non-Current Assets		280
Current Liabilities		5
Non-Current Liabilities		112
Non-Controlling Interest in Operating Subsidiaries		124
Partnership Capital		49
U.K. telecom towers operation
Disclosure of subsidiaries [line items]
Current Assets		26
Non-Current Assets		874
Current Liabilities		190
Non-Current Liabilities		419
Non-Controlling Interest in Operating Subsidiaries		219
Partnership Capital		72
Holding LP and other
Disclosure of subsidiaries [line items]
Current Assets		529	320
Non-Current Assets		111	248
Current Liabilities		735	336
Non-Current Liabilities		2,480	2,031
Non-Controlling Interest in Operating Subsidiaries		50	83
Partnership Capital		$ (2,625)	$ (1,882)
Classification of assets as held for sale | Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Ownership and voting Interest	17.00%
Disposal of investments in associates and joint ventures	$ 90

NON-WHOLLY OWNED SUBSIDIARIES_2

NON-WHOLLY OWNED SUBSIDIARIES - Summarized Statement of Operations (Details) - USD ($) $ in Millions	Jan. 14, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of subsidiaries [line items]
Revenues		$ 6,597	$ 4,652	$ 3,535
Net income (loss) attributable to partnership		233	410	125
Disposal of investments in associates and joint ventures		135	1,289	0
Non-Wholly Owned Subsidiaries
Disclosure of subsidiaries [line items]
Revenues		6,279	4,301	3,177
Attributable to non-controlling interest, Net Income (loss)		412	397	443
Attributable to non-controlling interest, Other Comprehensive Income (loss)		241	(657)	146
Net income (loss) attributable to partnership		(6)	385	(7)
Attributable to unitholders, Other Comprehensive Income (loss)		364	(114)	(210)
U.K. regulated distribution operation
Disclosure of subsidiaries [line items]
Revenues		478	449	385
Attributable to non-controlling interest, Net Income (loss)		24	22	21
Attributable to non-controlling interest, Other Comprehensive Income (loss)		71	19	29
Net income (loss) attributable to partnership		103	99	114
Attributable to unitholders, Other Comprehensive Income (loss)		278	86	118
Australian regulated terminal operation
Disclosure of subsidiaries [line items]
Revenues		308	307	301
Attributable to non-controlling interest, Net Income (loss)		15	14	15
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(3)	(6)	3
Net income (loss) attributable to partnership		43	34	35
Attributable to unitholders, Other Comprehensive Income (loss)		(8)	(16)	7
Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Revenues		179	177	161
Attributable to non-controlling interest, Net Income (loss)		10	15	12
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(9)	(11)	38
Net income (loss) attributable to partnership		2	3	2
Attributable to unitholders, Other Comprehensive Income (loss)		(2)	(2)	7
Brazilian regulated gas transmission operation
Disclosure of subsidiaries [line items]
Revenues		1,141	1,112	938
Attributable to non-controlling interest, Net Income (loss)		349	357	349
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(83)	(469)	(160)
Net income (loss) attributable to partnership		132	139	146
Attributable to unitholders, Other Comprehensive Income (loss)		(33)	(190)	(72)
Colombian natural gas distribution operation
Disclosure of subsidiaries [line items]
Revenues		874	516
Attributable to non-controlling interest, Net Income (loss)		51	34
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(4)	(91)
Net income (loss) attributable to partnership		7	7
Attributable to unitholders, Other Comprehensive Income (loss)		0	(14)
Brazilian electricity transmission operation
Disclosure of subsidiaries [line items]
Revenues		2
Attributable to non-controlling interest, Net Income (loss)		15
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(2)
Net income (loss) attributable to partnership		7
Attributable to unitholders, Other Comprehensive Income (loss)		(1)
North American rail operation
Disclosure of subsidiaries [line items]
Revenues		0
Attributable to non-controlling interest, Net Income (loss)		0
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(10)
Net income (loss) attributable to partnership		0
Attributable to unitholders, Other Comprehensive Income (loss)		(1)
U.K. ports operation
Disclosure of subsidiaries [line items]
Revenues		197	205	180
Attributable to non-controlling interest, Net Income (loss)		4	12	8
Attributable to non-controlling interest, Other Comprehensive Income (loss)		19	3	21
Net income (loss) attributable to partnership		7	19	22
Attributable to unitholders, Other Comprehensive Income (loss)		27	4	29
Australian port operation
Disclosure of subsidiaries [line items]
Revenues		462	522	501
Attributable to non-controlling interest, Net Income (loss)		(24)	(6)	(7)
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(1)	(33)	28
Net income (loss) attributable to partnership		(7)	(3)	(3)
Attributable to unitholders, Other Comprehensive Income (loss)		0	(11)	9
Chilean toll roads
Disclosure of subsidiaries [line items]
Revenues		162	168	154
Attributable to non-controlling interest, Net Income (loss)		0	(1)	0
Attributable to non-controlling interest, Other Comprehensive Income (loss)		27	(7)	7
Net income (loss) attributable to partnership		2	(1)	0
Attributable to unitholders, Other Comprehensive Income (loss)		16	(7)	8
Peruvian toll roads
Disclosure of subsidiaries [line items]
Revenues		107	92	103
Attributable to non-controlling interest, Net Income (loss)		5	3	12
Attributable to non-controlling interest, Other Comprehensive Income (loss)		10	(25)	22
Net income (loss) attributable to partnership		1	1	2
Attributable to unitholders, Other Comprehensive Income (loss)		2	(5)	5
Indian toll roads
Disclosure of subsidiaries [line items]
Revenues		130	61	57
Attributable to non-controlling interest, Net Income (loss)		(19)	(12)	(2)
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(6)	2	4
Net income (loss) attributable to partnership		(9)	(6)	(1)
Attributable to unitholders, Other Comprehensive Income (loss)		(3)	(1)	3
North American gas storage operation
Disclosure of subsidiaries [line items]
Revenues		143	150	149
Attributable to non-controlling interest, Net Income (loss)		12	(16)	30
Attributable to non-controlling interest, Other Comprehensive Income (loss)		52	22	74
Net income (loss) attributable to partnership		9	(12)	18
Attributable to unitholders, Other Comprehensive Income (loss)		32	15	47
Canadian district energy operation
Disclosure of subsidiaries [line items]
Revenues		121	118	95
Attributable to non-controlling interest, Net Income (loss)		6	7	(2)
Attributable to non-controlling interest, Other Comprehensive Income (loss)		85	32	39
Net income (loss) attributable to partnership		2	3	0
Attributable to unitholders, Other Comprehensive Income (loss)		29	11	13
U.S. district energy operation
Disclosure of subsidiaries [line items]
Revenues		158	149	131
Attributable to non-controlling interest, Net Income (loss)		(14)	(13)	10
Attributable to non-controlling interest, Other Comprehensive Income (loss)		49	35	40
Net income (loss) attributable to partnership		(9)	(8)	7
Attributable to unitholders, Other Comprehensive Income (loss)		32	23	26
Western Canadian natural gas gathering and processing operation
Disclosure of subsidiaries [line items]
Revenues		256	61
Attributable to non-controlling interest, Net Income (loss)		35	3
Attributable to non-controlling interest, Other Comprehensive Income (loss)		31	(53)
Net income (loss) attributable to partnership		14	1
Attributable to unitholders, Other Comprehensive Income (loss)		12	(21)
North American residential energy infrastructure operation
Disclosure of subsidiaries [line items]
Revenues		956	191
Attributable to non-controlling interest, Net Income (loss)		3	4
Attributable to non-controlling interest, Other Comprehensive Income (loss)		63	(73)
Net income (loss) attributable to partnership		2	1
Attributable to unitholders, Other Comprehensive Income (loss)		26	(30)
Indian natural gas operations
Disclosure of subsidiaries [line items]
Revenues		266
Attributable to non-controlling interest, Net Income (loss)		(39)
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(33)
Net income (loss) attributable to partnership		(12)
Attributable to unitholders, Other Comprehensive Income (loss)		(10)
U.S. data center operation
Disclosure of subsidiaries [line items]
Revenues		294	0
Attributable to non-controlling interest, Net Income (loss)		(22)	0
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(10)	(1)
Net income (loss) attributable to partnership		(7)	0
Attributable to unitholders, Other Comprehensive Income (loss)		(4)	0
Australian Data Center Operation
Disclosure of subsidiaries [line items]
Revenues		20
Attributable to non-controlling interest, Net Income (loss)		6
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(3)
Net income (loss) attributable to partnership		2
Attributable to unitholders, Other Comprehensive Income (loss)		(1)
U.K. telecom towers operation
Disclosure of subsidiaries [line items]
Revenues		0
Attributable to non-controlling interest, Net Income (loss)		0
Attributable to non-controlling interest, Other Comprehensive Income (loss)		(2)
Net income (loss) attributable to partnership		0
Attributable to unitholders, Other Comprehensive Income (loss)		(1)
Holding LP and other
Disclosure of subsidiaries [line items]
Revenues		25	23	22
Attributable to non-controlling interest, Net Income (loss)		(5)	(26)	(3)
Attributable to non-controlling interest, Other Comprehensive Income (loss)		0	(1)	1
Net income (loss) attributable to partnership		(295)	108	(349)
Attributable to unitholders, Other Comprehensive Income (loss)		$ (26)	$ 44	$ (410)
Colombian regulated distribution operation | Classification of assets as held for sale
Disclosure of subsidiaries [line items]
Ownership and voting Interest	17.00%
Disposal of investments in associates and joint ventures	$ 90

NON-WHOLLY OWNED SUBSIDIARIES_3

NON-WHOLLY OWNED SUBSIDIARIES - Summarized Cash Flow Activities (Details) - USD ($) $ in Millions	Jan. 14, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		$ 2,143	$ 1,362	$ 1,481
Cash Flow Activities, Investing		(11,372)	(5,564)	(5,721)
Cash Flow Activities, Financing		9,542	4,418	3,814
Disposal of investments in associates and joint ventures		135	1,289	0
Non-Wholly Owned Subsidiaries
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		2,110	1,245	1,364
Cash Flow Activities, Investing		(11,125)	(5,486)	(5,621)
Cash Flow Activities, Financing		9,337	4,451	3,840
U.K. regulated distribution operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		271	226	220
Cash Flow Activities, Investing		(416)	(413)	(343)
Cash Flow Activities, Financing		147	179	129
Australian regulated terminal operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		91	85	96
Cash Flow Activities, Investing		(23)	(21)	(9)
Cash Flow Activities, Financing		(55)	(63)	(87)
Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		26	11	7
Cash Flow Activities, Investing		(24)	(26)	(22)
Cash Flow Activities, Financing		(4)	0	26
Brazilian regulated gas transmission operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		839	868	819
Cash Flow Activities, Investing		(21)	(26)	83
Cash Flow Activities, Financing		(702)	(792)	(839)
Colombian natural gas distribution operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		72	94
Cash Flow Activities, Investing		(38)	(217)
Cash Flow Activities, Financing		(73)	205
Brazilian electricity transmission operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		22	0
Cash Flow Activities, Investing		(4)	0
Cash Flow Activities, Financing		(6)	0
North American rail operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		0	0
Cash Flow Activities, Investing		(6,460)	0
Cash Flow Activities, Financing		6,578	0
U.K. ports operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		27	27	46
Cash Flow Activities, Investing		(43)	(17)	(40)
Cash Flow Activities, Financing		9	(8)	(10)
Australian port operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		52	42	37
Cash Flow Activities, Investing		(45)	(68)	(39)
Cash Flow Activities, Financing		(10)	22	12
Chilean toll roads
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		62	74	56
Cash Flow Activities, Investing		(2)	(1)	(5)
Cash Flow Activities, Financing		(55)	(82)	(88)
Peruvian toll roads
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		47	91	46
Cash Flow Activities, Investing		(39)	(33)	(67)
Cash Flow Activities, Financing		0	0	0
Indian toll roads
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		7	18	30
Cash Flow Activities, Investing		(9)	(184)	(7)
Cash Flow Activities, Financing		(29)	209	(22)
North American gas storage operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		83	0	55
Cash Flow Activities, Investing		(10)	(8)	(9)
Cash Flow Activities, Financing		(63)	7	(76)
Canadian district energy operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		53	39	26
Cash Flow Activities, Investing		(68)	(42)	(82)
Cash Flow Activities, Financing		14	(45)	102
U.S. district energy operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		22	24	24
Cash Flow Activities, Investing		(29)	(16)	8
Cash Flow Activities, Financing		2	(18)	(28)
Western Canadian natural gas gathering and processing operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		92	48
Cash Flow Activities, Investing		(1,396)	(1,923)
Cash Flow Activities, Financing		1,339	1,910
North American residential energy infrastructure operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		128	16
Cash Flow Activities, Investing		(228)	(2,182)
Cash Flow Activities, Financing		87	2,188
Indian natural gas operations
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		208	0
Cash Flow Activities, Investing		(1,950)	0
Cash Flow Activities, Financing		1,746	0
U.S. data center operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		51	(1)
Cash Flow Activities, Investing		(6)	(1,103)
Cash Flow Activities, Financing		(35)	1,118
Australian Data Center Operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		0	0
Cash Flow Activities, Investing		(277)	0
Cash Flow Activities, Financing		286	0
U.K. telecom towers operation
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		3	0
Cash Flow Activities, Investing		(280)	0
Cash Flow Activities, Financing		289	0
Holding LP and other
Disclosure of subsidiaries [line items]
Cash Flow Activities, Operating		(46)	(417)	(98)
Cash Flow Activities, Investing		243	794	(5,089)
Cash Flow Activities, Financing		$ (128)	$ (379)	$ 4,721
Classification of assets as held for sale | Colombian regulated distribution operation
Disclosure of subsidiaries [line items]
Ownership and voting Interest	17.00%
Disposal of investments in associates and joint ventures	$ 90

INCOME TAXES - Deferred Income

INCOME TAXES - Deferred Income Tax Balances (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets, gross	$ 747	$ 471
Deferred income tax liabilities, gross	(5,255)	(3,817)
Deferred income tax assets	112	75
Deferred income tax liabilities	(4,620)	(3,421)
Net deferred income tax liabilities	(4,508)	(3,346)	$ (2,783)
Tax losses carried forward
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets, gross	397	394
Net deferred income tax liabilities	397	394	$ 361
Financial instruments and other
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax assets, gross	350	77
Property, plant and equipment and investment properties
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax liabilities, gross	(2,541)	(1,702)
Intangible assets
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deferred income tax liabilities, gross	$ (2,714)	$ (2,115)

INCOME TAXES - Deferred Tax Bal

INCOME TAXES - Deferred Tax Balances and Movement (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of changes in deferred tax liability (asset) [abstract]
Net deferred income tax liabilities	$ (3,346)	$ (2,783)
Net Income	(28)	(46)
Other Comprehensive Income	(142)	(97)	$ (200)
Other	32	274
Acquisitions/ Dispositions	(1,024)	(694)
Net deferred income tax liabilities	(4,508)	(3,346)	(2,783)
Deferred income tax assets related to non-capital losses and capital losses
Reconciliation of changes in deferred tax liability (asset) [abstract]
Net deferred income tax liabilities	394	361
Net Income	40	(13)
Other Comprehensive Income	0	0
Other	(22)	8
Acquisitions/ Dispositions	(15)	38
Net deferred income tax liabilities	397	394	361
Deferred income tax liabilities related to differences in tax and book basis, net
Reconciliation of changes in deferred tax liability (asset) [abstract]
Net deferred income tax liabilities	(3,740)	(3,144)
Net Income	(68)	(33)
Other Comprehensive Income	(142)	(97)
Other	54	266
Acquisitions/ Dispositions	(1,009)	(732)
Net deferred income tax liabilities	$ (4,905)	$ (3,740)	$ (3,144)

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised	$ 990	$ 765
Temporary differences associated with investments in subsidiaries, associates and joint ventures for which deferred tax liabilities have not been recognised	2,441	2,867
Capital Losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised	332	433
Non-Capital Losses
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised	658	332
Non-Capital Losses | Expire between 2022 to 2032
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised	335	26
Non-Capital Losses | Have no expiry dates
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Deductible temporary differences for which no deferred tax asset is recognised	$ 323	$ 306

INCOME TAXES - Income Tax Recog

INCOME TAXES - Income Tax Recognized in Profit or Loss (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Taxes [Abstract]
Current income tax expense	$ 250	$ 318	$ 106
Origination and reversal of temporary differences	29	53	92
Changes in tax rates or the imposition of new taxes	(20)	(11)	(41)
Previously unrecognized deferred taxes	19	4	16
Net income before income tax	928	1,170	747
Income tax expense calculated at the domestic rates applicable to profits in the country concerned	354	278	304
Change in substantively enacted tax rates	(20)	(11)	(41)
Earnings from investments in associates and joint ventures	(50)	(3)	(12)
Portion of gains subject to different tax rates	34	141	2
Taxable income attributable to non-controlling interests	(62)	(35)	(65)
International operations subject to different tax rates	(6)	(17)	(39)
Deferred tax assets not recognized	19	4	15
Permanent differences and other	9	7	9
Total income tax expense	$ 278	$ 364	$ 173

INCOME TAXES - Income Tax Rec_2

INCOME TAXES - Income Tax Recognized Directly in Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total income tax expense recognized directly in other comprehensive income	$ (142)	$ (97)	$ (200)
Revaluation of property, plant and equipment
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total income tax expense recognized directly in other comprehensive income	(148)	(95)	(204)
Cash flow hedges
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total income tax expense recognized directly in other comprehensive income	3	3	8
Other
Disclosure of temporary difference, unused tax losses and unused tax credits [line items]
Total income tax expense recognized directly in other comprehensive income	$ 3	$ (5)	$ (4)

PARTNERSHIP CAPITAL - Additiona

PARTNERSHIP CAPITAL - Additional Information (Details) $ / shares in Units, $ / shares in Units, $ in Millions	Jul. 17, 2019USD ($)$ / sharesshares	Sep. 12, 2018USD ($)shares	Sep. 12, 2018CAD ($)$ / sharesshares	Jan. 23, 2018USD ($)shares	Jan. 23, 2018CAD ($)$ / sharesshares	Jan. 26, 2017USD ($)shares	Jan. 26, 2017CAD ($)$ / sharesshares	Jul. 31, 2019USD ($)shares	Sep. 30, 2017USD ($)$ / sharesshares	Dec. 31, 2019USD ($)day$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / sharesshares
Schedule of Partnership Units [Line Items]
Partnership units issued, net of costs and repurchases										$ 781,000,000	$ (16,000,000)	$ 992,000,000
Repurchased and cancelled										$ 29,000,000	31,000,000
Volume weighted average of trading price, number of trading days | day										5
Unit issuance (note 27)										$ 809,000,000	588,000,000	$ 1,212,000,000
Exchange LP unit conversion, value										$ 0	$ 232,000,000
Preferred Unitholders Capital
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares										0	18,000,000	12,000,000
Repurchased and cancelled										$ 1,000,000	$ (1,000,000)
Unit issuance (note 27)										$ 0	$ 342,000,000	$ 220,000,000
Repurchased and cancelled (in shares) | shares										0	100,000	0
Repurchased and cancelled										$ (1,000,000)	$ (1,000,000)	$ 0
Preferred Unitholders Capital | Series 11 Preferred Units
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares		10,000,000	10,000,000
Number of share issued, price per share | $ / shares			$ 25
Partnership units issued, net of costs and repurchases		$ 190,000,000	$ 250
Share issue related cost		$ 1,000,000
Quarterly fixed distribution rate		5.10%	5.10%
Underwriting related cost		$ 4,000,000
Preferred Unitholders Capital | Series 9 Preferred Units
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares				8,000,000	8,000,000
Number of share issued, price per share | $ / shares					$ 25
Partnership units issued, net of costs and repurchases				$ 161,000,000	$ 200
Share issue related cost				$ 1,000,000
Quarterly fixed distribution rate				5.00%	5.00%
Underwriting related cost				$ 4,000,000
Preferred Unitholders Capital | Series 7 Preferred Units
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares						12,000,000	12,000,000
Number of share issued, price per share | $ / shares							$ 25
Partnership units issued, net of costs and repurchases						$ 225,000,000	$ 300
Share issue related cost						$ 1,000,000
Quarterly fixed distribution rate						5.00%	5.00%
Underwriting related cost						$ 5,000,000
Special General Partner
Schedule of Partnership Units [Line Items]
Partnership distributions										$ 158,000,000	$ 136,000,000	$ 113,000,000
Special General Partner | Partners' capital
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares										0	0	0
Repurchased and cancelled (in shares) | shares										0	0	0
Repurchased and cancelled										$ 0	$ 0	$ 0
Weighted average number of shares outstanding | shares										1,600,000	1,600,000	1,600,000
Unit issuance (note 27)										$ 0	$ 0	$ 0
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield
Schedule of Partnership Units [Line Items]
Increase in equity	$ 8,000,000								$ 6,000,000
Unit issuance (note 27)										$ 250,000,000	$ 0	$ 300,000,000
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Partners' capital
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares								6,100,000	7,400,000	6,100,000	0	7,400,000
Partnership units issued, net of costs and repurchases								$ 250,000,000	$ 300,000,000
Weighted average number of shares outstanding | shares										118,600,000	115,800,000	110,600,000
Unit issuance (note 27)										$ 250,000,000	$ 0	$ 300,000,000
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Partners' capital | Holding LP
Schedule of Partnership Units [Line Items]
Number of shares issued (in shares) | shares										122,000,000
Limited Partners
Schedule of Partnership Units [Line Items]
Repurchased and cancelled										$ 28,000,000	$ 30,000,000
Limited partners | $ / shares										$ 0.07	$ 0.59	$ (0.04)
Unit issuance (note 27)										$ 559,000,000	$ 14,000,000	$ 692,000,000
Limited Partners | Partners' capital
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares	13,500,000								16,600,000	13,800,000	300,000	17,200,000
Number of share issued, price per share | $ / shares	$ 42.50								$ 42
Partnership units issued, net of costs and repurchases	$ 575,000,000								$ 700,000,000
Share issue related cost	$ 24,000,000								$ 28,000,000
Repurchased and cancelled (in shares) | shares										800,000	900,000	0
Repurchased and cancelled										$ 28,000,000	$ 30,000,000	$ 0
Share repurchase related cost										$ 1,000,000	$ 1,000,000	$ 0
Dividend reinvestment plan, unit issued (less than) | shares										1,000,000	1,000,000	1,000,000
Dividend reinvestment plan, proceeds										$ 8,000,000	$ 14,000,000	$ 20,000,000
Weighted average number of shares outstanding | shares										285,600,000	276,900,000	264,600,000
Unit issuance (note 27)										$ 559,000,000	$ 14,000,000	$ 692,000,000
Non-controlling interest— Exchange LP Units | Partners' capital
Schedule of Partnership Units [Line Items]
Issued for cash (in shares) | shares										0	5,700,000	0
Unit issuance (note 27)										$ 0	$ 232,000,000	$ 0
Exchange LP conversion (in shares) | shares										3,200,000	1,300,000	0
Exchange LP unit conversion, value										$ 53,000,000	$ 20,000,000	$ 0
Incentive Distribution, $0.203 Threshold | Special General Partner | Holding LP | Holding LP’s units (other than Holding LP Class A Preferred Units)
Schedule of Partnership Units [Line Items]
Distributions threshold, per quarter, per share | $ / shares										$ 0.203
Distribution rights entitle as percent, threshold										15.00%
Incentive Distribution, $0.22 Threshold | Special General Partner | Holding LP | Holding LP’s units (other than Holding LP Class A Preferred Units)
Schedule of Partnership Units [Line Items]
Distributions threshold, per quarter, per share | $ / shares										$ 0.22
Distribution rights entitle as percent, threshold										25.00%

PARTNERSHIP CAPITAL - Capital C

PARTNERSHIP CAPITAL - Capital Categories (Details) - USD ($) $ in Millions	Jul. 17, 2019	Jul. 31, 2019	Sep. 30, 2017	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Changes in equity [abstract]
Balance as				$ 14,668	$ 13,474	$ 9,644
Unit issuance				809	588	1,212
Repurchased and cancelled				(29)	(31)
Exchange LP conversion				0	(232)
Balance as				22,177	14,668	13,474
Limited Partners
Changes in equity [abstract]
Balance as				4,513	4,967	4,611
Unit issuance				559	14	692
Repurchased and cancelled				(28)	(30)
Balance as				5,048	4,513	4,967
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield
Changes in equity [abstract]
Balance as				1,823	2,012	1,860
Unit issuance				250	0	300
Balance as				$ 2,039	$ 1,823	$ 2,012
Partners' capital | Special General Partner and Limited Partner
Changes in equity [abstract]
Opening balance (in shares)				278,900,000	278,200,000	261,000,000
Issued for cash (in shares)				13,800,000	300,000	17,200,000
Conversion from Exchange LP Units (in shares)				3,200,000	1,300,000	0
Repurchased and cancelled (in shares)				800,000	900,000	0
Ending balance (in shares)				295,100,000	278,900,000	278,200,000
Balance as				$ 4,930	$ 4,926	$ 4,234
Unit issuance				559	14	692
Conversion from Exchange LP Units				53	20	0
Repurchased and cancelled				(28)	(30)	0
Balance as				$ 5,514	$ 4,930	$ 4,926
Partners' capital | Special General Partner
Changes in equity [abstract]
Opening balance (in shares)				1,600,000	1,600,000	1,600,000
Issued for cash (in shares)				0	0	0
Conversion from Exchange LP Units (in shares)				0	0	0
Repurchased and cancelled (in shares)				0	0	0
Ending balance (in shares)				1,600,000	1,600,000	1,600,000
Balance as				$ 19	$ 19	$ 19
Unit issuance				0	0	0
Conversion from Exchange LP Units				0	0	0
Repurchased and cancelled				0	0	0
Balance as				$ 19	$ 19	$ 19
Partners' capital | Limited Partners
Changes in equity [abstract]
Opening balance (in shares)				277,300,000	276,600,000	259,400,000
Issued for cash (in shares)	13,500,000		16,600,000	13,800,000	300,000	17,200,000
Conversion from Exchange LP Units (in shares)				3,200,000	1,300,000	0
Repurchased and cancelled (in shares)				800,000	900,000	0
Ending balance (in shares)				293,500,000	277,300,000	276,600,000
Balance as				$ 4,911	$ 4,907	$ 4,215
Unit issuance				559	14	692
Conversion from Exchange LP Units				53	20	0
Repurchased and cancelled				(28)	(30)	0
Balance as				$ 5,495	$ 4,911	$ 4,907
Partners' capital | Non-Controlling Interest—Redeemable Partnership Units held by Brookfield
Changes in equity [abstract]
Opening balance (in shares)				115,800,000	115,800,000	108,400,000
Issued for cash (in shares)		6,100,000	7,400,000	6,100,000	0	7,400,000
Ending balance (in shares)				121,900,000	115,800,000	115,800,000
Balance as				$ 2,078	$ 2,078	$ 1,778
Unit issuance				250	0	300
Balance as				$ 2,328	$ 2,078	$ 2,078
Partners' capital | Non-controlling interest— Exchange LP Units
Changes in equity [abstract]
Opening balance (in shares)				4,400,000	0	0
Issued for cash (in shares)				0	5,700,000	0
Exchange LP conversion (in shares)				(3,200,000)	(1,300,000)	0
Ending balance (in shares)				1,200,000	4,400,000	0
Balance as				$ 212	$ 0	$ 0
Unit issuance				0	232	0
Exchange LP conversion				(53)	(20)	0
Balance as				$ 159	$ 212	$ 0
Preferred Unitholders Capital
Changes in equity [abstract]
Opening balance (in shares)				49,900,000	32,000,000	20,000,000
Issued for cash (in shares)				0	18,000,000	12,000,000
Repurchased and cancelled (in shares)				0	(100,000)	0
Ending balance (in shares)				49,900,000	49,900,000	32,000,000
Balance as				$ 936	$ 595	$ 375
Unit issuance				0	342	220
Repurchased and cancelled				(1)	1
Repurchased and cancelled				(1)	(1)	0
Balance as				$ 935	$ 936	$ 595

ACCUMULATED OTHER COMPREHENSI_3

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS) (Details) - USD ($) $ in Millions		Nov. 30, 2019	Mar. 15, 2018	Jun. 30, 2019	Dec. 31, 2019		Dec. 31, 2018		Dec. 31, 2017
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				$ 14,668	$ 14,668		$ 13,474		$ 9,644
Other comprehensive income (loss)					590		(945)		323
Other items					173		0		0
Balance as					22,177		14,668		13,474
Chilean electricity transmission operation
Disclosure of analysis of other comprehensive income by item [line items]
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity			$ 641				641
Current tax expense reclassified from deferred tax expense							127
Reclassification adjustments on exchange differences on translation, net of tax							(35)
Australia District Energy Business
Disclosure of analysis of other comprehensive income by item [line items]
Increase (decrease) through transfer between revaluation surplus and retained earnings, equity		$ 12
Reclassification adjustments on exchange differences on translation, net of tax		$ (35)
Chilean toll roads
Disclosure of analysis of other comprehensive income by item [line items]
Reclassification adjustments on exchange differences on translation, net of tax				(38)
Limited Partners
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				4,513	4,513		4,967		4,611
Other comprehensive income (loss)					246		(205)		128
Other items					314		120		6
Balance as					5,048		4,513		4,967
Limited Partners | Accumulated Other Comprehensive Income
Disclosure of analysis of other comprehensive income by item [line items]
Balance as	[1]			209	209		864		736
Other comprehensive income (loss)	[1]				246		(205)		128
Other items	[1]				18		(450)		0
Balance as	[1]				473		209		864
Limited Partners | Revaluation Surplus
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				667	667		976
Other comprehensive income (loss)					240		141
Other items					(8)		(450)
Balance as					899		667		976
Limited Partners | Foreign Currency Translation
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(1,336)	(1,336)		(835)
Other comprehensive income (loss)					(8)		(501)
Other items					20		0
Balance as					(1,324)		(1,336)		(835)
Limited Partners | Net Investment Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				95	95		28
Other comprehensive income (loss)					(71)		67
Other items					6		0
Balance as					30		95		28
Limited Partners | Cash Flow Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(96)	(96)		(26)
Other comprehensive income (loss)					14		(70)
Other items					0		0
Balance as					(82)		(96)		(26)
Limited Partners | Marketable Securities
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(33)	(33)		0
Other comprehensive income (loss)					33		(33)
Other items					0		0
Balance as					0		(33)		0
Limited Partners | Unrealized Actuarial Losses
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(18)	(18)		(27)
Other comprehensive income (loss)					0		9
Other items					0		0
Balance as					(18)		(18)		(27)
Limited Partners | Equity accounted investments
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				930	930		748
Other comprehensive income (loss)					38		182
Other items					0		0
Balance as					968		930		748
General Partner
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				22	22		25		27
Other comprehensive income (loss)					1				(1)
Balance as					24		22		25
General Partner | Accumulated Other Comprehensive Income
Disclosure of analysis of other comprehensive income by item [line items]
Balance as	[1]			3	3		6		7
Other comprehensive income (loss)					1	[1]	0		(1)	[1]
Other items					0		(3)	[1]
Balance as	[1]				4		3		6
General Partner | Revaluation Surplus
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				5	5		7
Other comprehensive income (loss)					1		1
Other items					0		(3)
Balance as					6		5		7
General Partner | Foreign Currency Translation
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(9)	(9)		(6)
Other comprehensive income (loss)					0		(3)
Other items					0		0
Balance as					(9)		(9)		(6)
General Partner | Net Investment Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				2	2		1
Other comprehensive income (loss)					0		1
Other items					0		0
Balance as					2		2		1
General Partner | Cash Flow Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0		0
Balance as					0		0		0
General Partner | Marketable Securities
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0		0
Balance as					0		0		0
General Partner | Unrealized Actuarial Losses
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0		0
Balance as					0		0		0
General Partner | Equity accounted investments
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				5	5		4
Other comprehensive income (loss)					0		1
Other items					0		0
Balance as					5		5		4
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				1,823	1,823		2,012		1,860
Other comprehensive income (loss)					103		(87)		56
Other items					98		43		(6)
Balance as					2,039		1,823		2,012
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Accumulated Other Comprehensive Income
Disclosure of analysis of other comprehensive income by item [line items]
Balance as	[1]			112	112		387		331
Other comprehensive income (loss)	[1]				103		(87)		56
Other items	[1]				8		(188)
Balance as	[1]				223		112		387
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Revaluation Surplus
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				296	296		425
Other comprehensive income (loss)					99		59
Other items					(4)		(188)
Balance as					391		296		425
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Foreign Currency Translation
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(552)	(552)		(339)
Other comprehensive income (loss)					(3)		(213)
Other items					9		0
Balance as					(546)		(552)		(339)
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Net Investment Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				40	40		11
Other comprehensive income (loss)					(29)		29
Other items					3		0
Balance as					14		40		11
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Cash Flow Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(43)	(43)		(14)
Other comprehensive income (loss)					6		(29)
Other items					0		0
Balance as					(37)		(43)		(14)
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Marketable Securities
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(16)	(16)		(2)
Other comprehensive income (loss)					14		(14)
Other items					0		0
Balance as					(2)		(16)		(2)
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Unrealized Actuarial Losses
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(4)	(4)		(8)
Other comprehensive income (loss)					0		4
Other items					0		0
Balance as					(4)		(4)		(8)
Non-Controlling Interest—Redeemable Partnership Units held by Brookfield | Equity accounted investments
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				391	391		314
Other comprehensive income (loss)					16		77
Other items					0		0
Balance as					407		391		314
Non-controlling interest— Exchange LP Units | Accumulated Other Comprehensive Income
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				4	4		0
Other comprehensive income (loss)					1		4
Other items					0
Balance as					5		4		0
Non-controlling interest— Exchange LP Units | Revaluation Surplus
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				2	2		0
Other comprehensive income (loss)					1		2
Other items					0
Balance as					3		2		0
Non-controlling interest— Exchange LP Units | Foreign Currency Translation
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				1	1		0
Other comprehensive income (loss)					0		1
Other items					0
Balance as					1		1		0
Non-controlling interest— Exchange LP Units | Net Investment Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0
Balance as					0		0		0
Non-controlling interest— Exchange LP Units | Cash Flow Hedges
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				(1)	(1)		0
Other comprehensive income (loss)					0		(1)
Other items					0
Balance as					(1)		(1)		0
Non-controlling interest— Exchange LP Units | Marketable Securities
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0
Balance as					0		0		0
Non-controlling interest— Exchange LP Units | Unrealized Actuarial Losses
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				0	0		0
Other comprehensive income (loss)					0		0
Other items					0
Balance as					0		0		0
Non-controlling interest— Exchange LP Units | Equity accounted investments
Disclosure of analysis of other comprehensive income by item [line items]
Balance as				$ 2	2		0
Other comprehensive income (loss)					0		2
Other items					0
Balance as					$ 2		$ 2		$ 0
[1]	Refer to Note 28 Accumulated Other Comprehensive Income (Loss) for an analysis of accumulated other comprehensive income (loss) by item.

DISTRIBUTIONS (Details)

DISTRIBUTIONS (Details) - USD ($) $ / shares in Units, $ in Millions	Feb. 07, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of classes of share capital [line items]
Partnership distributions		$ 978	$ 878	$ 764
Preferred Unitholders Capital
Disclosure of classes of share capital [line items]
Partnership distributions		$ 49	41	30
Partnership distributions (usd per share)		$ 0.98
Subsequent Event
Disclosure of classes of share capital [line items]
Partnership distributions (usd per share)	$ 2.15
Increase in dividends payable per share, percent	7.00%
Quarterly distribution (usd per share)	$ 0.5375
Partnership Unitholders Excluding Special General Partner
Disclosure of classes of share capital [line items]
Partnership distributions		$ 820	$ 742	$ 651
Partnership distributions (usd per share)		$ 2.01	$ 1.88	$ 1.74
Special General Partner
Disclosure of classes of share capital [line items]
Partnership distributions		$ 158	$ 136	$ 113

CONTINGENT ASSETS & LIABILITI_2

CONTINGENT ASSETS & LIABILITIES (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Contingent liability for guarantees
Disclosure of contingent liabilities [line items]
Contingent liabilities related to third parties	$ 604	$ 195

CONTRACTUAL COMMITMENTS - Addit

CONTRACTUAL COMMITMENTS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of contingent liabilities [line items]
Contractual commitments	$ 3,801	$ 2,466
Asset management fee as percent per quarter	0.3125%
Asset management fee, percent	1.25%
Less than 1 year
Disclosure of contingent liabilities [line items]
Contractual capital commitments, maturity, percent	15.00%
1 to 5 years
Disclosure of contingent liabilities [line items]
Contractual capital commitments, maturity, percent	29.00%
Thereafter
Disclosure of contingent liabilities [line items]
Contractual capital commitments, maturity, percent	56.00%

RETIREMENT BENEFIT PLANS RETIRE

RETIREMENT BENEFIT PLANS RETIREMENT BENEFIT PLANS - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Benefits [Abstract]
Benefit plans' expense	$ 9	$ 2	$ 10
Discount rates	2.50%	4.50%	4.10%
Rates of compensation	2.80%	3.00%	3.50%

RETIREMENT BENEFIT PLANS (Detai

RETIREMENT BENEFIT PLANS (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Employee Benefits [Abstract]
Plan assets	$ 686	$ 287
Less accrued benefit obligation	(851)	(368)
Accrued benefit liability	$ (165)	$ (81)

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of transactions between related parties [line items]
Directors' fees (less than)	$ 1,000,000	$ 1,000,000	$ 1,000,000
Asset management fee as percent per quarter	0.3125%
Asset management fee, percent	1.25%
Service Provider
Disclosure of transactions between related parties [line items]
Asset management fee as percent per quarter	0.3125%
Asset management fee, percent	1.25%
Services received, related party transactions	$ 270,000,000	214,000,000	230,000,000
Amounts payable, related party transactions	76,000,000	51,000,000
Subsidiary of Common Parent (Brookfield)
Disclosure of transactions between related parties [line items]
Services received, related party transactions	1,000,000	1,000,000	1,000,000
Amounts payable, related party transactions	99,000,000	73,000,000
Amounts receivable, related party transactions	21,000,000	20,000,000
Subsidiary of Common Parent (Brookfield) | Brookfield Office Properties Inc.
Disclosure of transactions between related parties [line items]
Services received, related party transactions	15,000,000	5,000,000	4,000,000
Revenue from rendering of services, related party transactions	33,000,000	16,000,000	8,000,000
Right-of-use assets	11,000,000	0
Subsidiary of Common Parent (Brookfield) | Brookfield Business Partners LP | U.K. ports operation
Disclosure of transactions between related parties [line items]
Revenue from sale of goods, related party transactions	4,000,000	4,000,000
Subsidiary of Common Parent (Brookfield) | Brookfield Renewable Partners L.P.
Disclosure of transactions between related parties [line items]
Services received, related party transactions	52,000,000	11,000,000
Revenue from sale of goods, related party transactions	$ 3,000,000	1,000,000
Subsidiary of Common Parent (Brookfield) | Bottom of range
Disclosure of transactions between related parties [line items]
Amounts payable, related party transactions, interest rate	3.80%
Subsidiary of Common Parent (Brookfield) | Top of range
Disclosure of transactions between related parties [line items]
Amounts payable, related party transactions, interest rate	8.50%
Brookfield
Disclosure of transactions between related parties [line items]
Deposit balance	$ 1,000,000	1,000,000
Earned interest on deposits	1,000,000	1,000,000	1,000,000
Deposits received	0	0	0
Interest expense	4,000,000	0	$ 0
Credit facility, maximum borrowing capacity	500,000,000
Non-recourse borrowings	$ 0	$ 0

DERIVATIVE FINANCIAL INSTRUME_3

DERIVATIVE FINANCIAL INSTRUMENTS - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Notional amount	$ 15,855	$ 9,966
Financial assets at fair value through profit or loss, category
Disclosure of detailed information about hedging instruments [line items]
Notional amount	1,702	2,228
Interest rate swaps, cross currency interest rate swaps and other
Disclosure of detailed information about hedging instruments [line items]
Notional amount	10,996	6,324
Interest rate swaps, cross currency interest rate swaps and other | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about hedging instruments [line items]
Notional amount	119	300
Inflation linked swap contract | Financial assets at fair value through profit or loss, category
Disclosure of detailed information about hedging instruments [line items]
Notional amount	167	160
Floating Interest Rate Derivatives
Disclosure of detailed information about hedging instruments [line items]
Notional amount		$ 3,445
Bank bill swap rate
Disclosure of detailed information about hedging instruments [line items]
Notional amount	1,916
Floating Interest Rate Benchmarked Against CDOR
Disclosure of detailed information about hedging instruments [line items]
Notional amount	$ 1,501

DERIVATIVE FINANCIAL INSTRUME_4

DERIVATIVE FINANCIAL INSTRUMENTS - Notional Amount of Derivative Positions (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Notional amount	$ 15,855	$ 9,966
Foreign exchange contracts
Disclosure of detailed information about hedging instruments [line items]
Notional amount	4,626	3,482
Interest rates swaps and other
Disclosure of detailed information about hedging instruments [line items]
Notional amount	$ 11,229	$ 6,484

DERIVATIVE FINANCIAL INSTRUME_5

DERIVATIVE FINANCIAL INSTRUMENTS - Change in Fair Values of Derivative Instruments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Unrealized Gains on Derivative Financial Assets	$ 180
Unrealized Losses on Derivative Financial Liabilities	(339)
Net Change	(159)	$ 213
Foreign exchange contracts
Disclosure of detailed information about hedging instruments [line items]
Unrealized Gains on Derivative Financial Assets	25
Unrealized Losses on Derivative Financial Liabilities	(153)
Net Change	(128)	355
Interest rates swaps and other
Disclosure of detailed information about hedging instruments [line items]
Unrealized Gains on Derivative Financial Assets	155
Unrealized Losses on Derivative Financial Liabilities	(186)
Net Change	$ (31)	$ (142)

DERIVATIVE FINANCIAL INSTRUME_6

DERIVATIVE FINANCIAL INSTRUMENTS - Notional Amount of Foreign Exchange Derivative Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 15,855	$ 9,966
Foreign exchange contracts
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	4,626	3,482
Foreign exchange contracts | Australian dollars
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 1,102	$ 1,184
Average Exchange Rate	73.00%	75.00%
Foreign exchange contracts | British pounds
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 2,882	$ 1,263
Average Exchange Rate	131.00%	136.00%
Foreign exchange contracts | European Union euros
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 365	$ 461
Average Exchange Rate	125.00%	122.00%
Foreign exchange contracts | Chilean pesos
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 242	$ 255
Average Exchange Rate	0.15%	0.15%
Foreign exchange contracts | COP
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 19	$ 0
Average Exchange Rate	0.03%	0.00%
Foreign exchange contracts | Peruvian soles
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 12	$ 11
Average Exchange Rate	29.00%	30.00%
Foreign exchange contracts | Canadian dollars
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional Amount (U.S. Dollars)	$ 4	$ 308
Average Exchange Rate	76.00%	78.00%

DERIVATIVE FINANCIAL INSTRUME_7

DERIVATIVE FINANCIAL INSTRUMENTS - Notional Amount of Derivative Instruments Fair Value Through Profit or Loss (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	$ 15,855	$ 9,966
Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	1,702	2,228
Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	14,153	7,738
Less than 1 year | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	717
Less than 1 year | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	2,573
1 to 5 years | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	818
1 to 5 years | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	7,029
Thereafter | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	167
Thereafter | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	4,551
Foreign exchange contracts
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	4,626	3,482
Foreign exchange contracts | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	1,416	1,768
Foreign exchange contracts | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	3,210	1,714
Foreign exchange contracts | Less than 1 year | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	651
Foreign exchange contracts | Less than 1 year | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	2,051
Foreign exchange contracts | 1 to 5 years | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	765
Foreign exchange contracts | 1 to 5 years | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	1,159
Foreign exchange contracts | Thereafter | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	0
Foreign exchange contracts | Thereafter | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	0
Interest rate swaps, cross currency interest rate swaps and other
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	10,996	6,324
Interest rate swaps, cross currency interest rate swaps and other | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	119	300
Interest rate swaps, cross currency interest rate swaps and other | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	10,943	6,024
Interest rate swaps, cross currency interest rate swaps and other | Less than 1 year | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	66
Interest rate swaps, cross currency interest rate swaps and other | Less than 1 year | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	522
Interest rate swaps, cross currency interest rate swaps and other | 1 to 5 years | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	53
Interest rate swaps, cross currency interest rate swaps and other | 1 to 5 years | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	5,870
Interest rate swaps, cross currency interest rate swaps and other | Thereafter | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	0
Interest rate swaps, cross currency interest rate swaps and other | Thereafter | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	4,551
Inflation linked swaps | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	167	$ 160
Inflation linked swaps | Less than 1 year | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	0
Inflation linked swaps | 1 to 5 years | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	0
Inflation linked swaps | Thereafter | Fair value through profit or loss
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	167
Bank bill swap rate
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	$ 1,916

DERIVATIVE FINANCIAL INSTRUME_8

DERIVATIVE FINANCIAL INSTRUMENTS - Hedge Classification (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about hedging instruments [line items]
Notional Amount (U.S. Dollars)	$ 15,855	$ 9,966
Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Effective Portion	(146)	88
Ineffective Portion	15	8
Notional Amount (U.S. Dollars)	14,153	7,738
Cash flow hedges | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Effective Portion	(33)	(101)
Ineffective Portion	(1)	(1)
Notional Amount (U.S. Dollars)	10,943	6,024
Net investment hedges | Elected for hedge accounting
Disclosure of detailed information about hedging instruments [line items]
Effective Portion	(113)	189
Ineffective Portion	16	9
Notional Amount (U.S. Dollars)	$ 3,210	$ 1,714

FINANCIAL RISK MANAGEMENT FINAN

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about borrowings [line items]
Letter of credit outstanding amount	$ 54,000,000	$ 47,000,000
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial assets	3,982,000,000	3,056,000,000
Market risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% change in value of investments on Equity	14,000,000
Impact of 10 Percent Change in Value of Investments on Profit Loss	7,000,000
Impact of 10% change in value of investments on Comprehensive Income	7,000,000
Marketable securities
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial assets	142,000,000	173,000,000
Marketable securities | Market risk
Disclosure of nature and extent of risks arising from financial instruments [line items]
Financial assets	142,000,000	173,000,000
Corporate revolving credit facility
Disclosure of detailed information about borrowings [line items]
Credit facility, maximum borrowing capacity	1,975,000,000
Non-recourse borrowings	820,000,000	510,000,000
Letter of credit outstanding amount	54,000,000	47,000,000
Credit facility
Disclosure of detailed information about borrowings [line items]
Credit facility, maximum borrowing capacity	500,000,000
Non-recourse borrowings	$ 0	$ 0

FINANCIAL RISK MANAGEMENT FIN_2

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Capital Structure (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financial Instruments [Abstract]
Corporate borrowings	$ 2,475	$ 1,993
Non-recourse borrowings	18,544	13,113
Subsidiary and corporate borrowings	21,019	15,106
Preferred shares	20	20
Cash and cash equivalents	(969)	(713)
Net debt	20,070	14,413
Total partnership capital	22,177	14,668	$ 13,474	$ 9,644
Total capital and net debt	$ 42,247	$ 29,081
Net debt to capitalization ratio	48.00%	50.00%

FINANCIAL RISK MANAGEMENT FIN_3

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Liquidity (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Financial Instruments [Abstract]
Corporate cash and financial assets	$ 273	$ 238
Availability under committed credit facilities	2,475	2,475
Draws on credit facility	(820)	(510)
Commitments under credit facility	(54)	(47)
Corporate liquidity	$ 1,874	$ 2,156

FINANCIAL RISK MANAGEMENT - Mat

FINANCIAL RISK MANAGEMENT - Maturity Analysis of Financial Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and other liabilities	$ 2,091	$ 1,352
Corporate borrowings	2,475	1,993
Non-recourse borrowings	18,676	13,206
Financial liabilities (current and non-current)	2,173	1,280
Lease liabilities	2,795	0
Interest Expense:
Corporate borrowings	436	386
Non-recourse borrowings	5,620	4,305
Less than 1 year
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and other liabilities	1,702	1,048
Corporate borrowings	0	0
Non-recourse borrowings	1,405	995
Financial liabilities (current and non-current)	327	124
Lease liabilities	223	0
Interest Expense:
Corporate borrowings	74	67
Non-recourse borrowings	715	595
1-2 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and other liabilities	94	48
Corporate borrowings	0	0
Non-recourse borrowings	1,019	794
Financial liabilities (current and non-current)	293	26
Lease liabilities	194	0
Interest Expense:
Corporate borrowings	74	66
Non-recourse borrowings	660	542
2-5 years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and other liabilities	41	36
Corporate borrowings	1,705	605
Non-recourse borrowings	7,110	5,127
Financial liabilities (current and non-current)	1,080	1,037
Lease liabilities	475	0
Interest Expense:
Corporate borrowings	165	178
Non-recourse borrowings	1,762	1,397
5 plus years
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Accounts payable and other liabilities	254	220
Corporate borrowings	770	1,388
Non-recourse borrowings	9,142	6,290
Financial liabilities (current and non-current)	473	93
Lease liabilities	1,903	0
Interest Expense:
Corporate borrowings	123	75
Non-recourse borrowings	$ 2,483	$ 1,771

FINANCIAL RISK MANAGEMENT FIN_4

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Sensitivity Analysis for Interest Rate Risk (Details) - Interest rate risk - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10 bp decrease on Net income (loss)	$ 1	$ 1	$ 0
Impact of 10 bp increase on Net income (loss)	(1)	(1)	0
Impact of 10 bp decrease on Other comprehensive (loss) income	(2)	(2)	(1)
Impact of 10 bp increase on Other comprehensive (loss) income	$ 2	$ 2	$ 1

FINANCIAL RISK MANAGEMENT FIN_5

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Currency Exposure (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Assets:
Current Assets	$ 5,841	$ 2,276	$ 1,512
Non-current Assets	50,467	34,304	27,965
Total assets	56,308	36,580	29,477
Liabilities:
Current Liabilities	5,439	2,417	1,564
Non-current liabilities	28,692	19,495	14,439
Total liabilities	34,131	21,912	16,003
Non-controlling interest—in operating subsidiaries and preferred unitholders	15,048	8,239	6,470
Non-controlling interest—Redeemable Partnership Units held by Brookfield	2,039	1,823	2,012
Non-controlling interest—Exchange LP	18	71
Net investment attributable to limited partners and general partner	5,072	4,535	4,992
USD
Assets:
Current Assets	1,232	695	358
Non-current Assets	14,594	5,237	4,400
Total assets	15,826	5,932	4,758
Liabilities:
Current Liabilities	1,345	1,031	641
Non-current liabilities	8,908	3,836	3,093
Total liabilities	10,253	4,867	3,734
Non-controlling interest—in operating subsidiaries and preferred unitholders	5,704	1,261	602
Non-controlling interest—Redeemable Partnership Units held by Brookfield	(37)	(55)	(50)
Non-controlling interest—Exchange LP	0	(4)
Net investment attributable to limited partners and general partner	(94)	(137)	472
AUD
Assets:
Current Assets	1,914	245	276
Non-current Assets	5,488	5,303	5,770
Total assets	7,402	5,548	6,046
Liabilities:
Current Liabilities	1,530	316	227
Non-current liabilities	3,703	3,628	3,983
Total liabilities	5,233	3,944	4,210
Non-controlling interest—in operating subsidiaries and preferred unitholders	475	372	417
Non-controlling interest—Redeemable Partnership Units held by Brookfield	485	349	407
Non-controlling interest—Exchange LP	4	14
Net investment attributable to limited partners and general partner	1,205	869	1,012
GBP
Assets:
Current Assets	430	185	151
Non-current Assets	7,195	4,708	4,431
Total assets	7,625	4,893	4,582
Liabilities:
Current Liabilities	749	320	414
Non-current liabilities	4,211	2,798	2,614
Total liabilities	4,960	3,118	3,028
Non-controlling interest—in operating subsidiaries and preferred unitholders	754	442	396
Non-controlling interest—Redeemable Partnership Units held by Brookfield	547	378	332
Non-controlling interest—Exchange LP	5	15
Net investment attributable to limited partners and general partner	1,359	940	826
BRL
Assets:
Current Assets	456	310	322
Non-current Assets	6,889	6,828	8,184
Total assets	7,345	7,138	8,506
Liabilities:
Current Liabilities	211	106	73
Non-current liabilities	3,448	3,185	2,015
Total liabilities	3,659	3,291	2,088
Non-controlling interest—in operating subsidiaries and preferred unitholders	1,414	1,540	3,082
Non-controlling interest—Redeemable Partnership Units held by Brookfield	650	654	959
Non-controlling interest—Exchange LP	6	25
Net investment attributable to limited partners and general partner	1,616	1,628	2,377
CLP
Assets:
Current Assets	95	82	85
Non-current Assets	821	940	1,117
Total assets	916	1,022	1,202
Liabilities:
Current Liabilities	68	60	59
Non-current liabilities	1,112	861	989
Total liabilities	1,180	921	1,048
Non-controlling interest—in operating subsidiaries and preferred unitholders	(320)	43	75
Non-controlling interest—Redeemable Partnership Units held by Brookfield	16	16	23
Non-controlling interest—Exchange LP	0	1
Net investment attributable to limited partners and general partner	40	41	56
CAD
Assets:
Current Assets	316	258	78
Non-current Assets	8,541	6,206	814
Total assets	8,857	6,464	892
Liabilities:
Current Liabilities	456	187	55
Non-current liabilities	4,639	3,093	443
Total liabilities	5,095	3,280	498
Non-controlling interest—in operating subsidiaries and preferred unitholders	4,066	2,766	891
Non-controlling interest—Redeemable Partnership Units held by Brookfield	(87)	119	28
Non-controlling interest—Exchange LP	(1)	5
Net investment attributable to limited partners and general partner	(216)	294	(525)
EUR
Assets:
Current Assets	23	0	0
Non-current Assets	764	861	836
Total assets	787	861	836
Liabilities:
Current Liabilities	24	0	0
Non-current liabilities	73	0	0
Total liabilities	97	0	0
Non-controlling interest—in operating subsidiaries and preferred unitholders	0	0	0
Non-controlling interest—Redeemable Partnership Units held by Brookfield	197	244	240
Non-controlling interest—Exchange LP	2	10
Net investment attributable to limited partners and general partner	491	607	596
COP
Assets:
Current Assets	971	279	68
Non-current Assets	1,166	1,857	764
Total assets	2,137	2,136	832
Liabilities:
Current Liabilities	724	262	26
Non-current liabilities	314	772	438
Total liabilities	1,038	1,034	464
Non-controlling interest—in operating subsidiaries and preferred unitholders	957	964	302
Non-controlling interest—Redeemable Partnership Units held by Brookfield	41	39	19
Non-controlling interest—Exchange LP	0	2
Net investment attributable to limited partners and general partner	101	97	47
PEN
Assets:
Current Assets	122	104	100
Non-current Assets	1,337	1,308	1,356
Total assets	1,459	1,412	1,456
Liabilities:
Current Liabilities	19	20	18
Non-current liabilities	683	654	673
Total liabilities	702	674	691
Non-controlling interest—in operating subsidiaries and preferred unitholders	638	622	644
Non-controlling interest—Redeemable Partnership Units held by Brookfield	34	33	35
Non-controlling interest—Exchange LP	0	1
Net investment attributable to limited partners and general partner	85	82	86
INR
Assets:
Current Assets	231	90	57
Non-current Assets	3,143	976	256
Total assets	3,374	1,066	313
Liabilities:
Current Liabilities	265	65	30
Non-current liabilities	1,482	668	185
Total liabilities	1,747	733	215
Non-controlling interest—in operating subsidiaries and preferred unitholders	1,360	229	60
Non-controlling interest—Redeemable Partnership Units held by Brookfield	76	29	11
Non-controlling interest—Exchange LP	1	1
Net investment attributable to limited partners and general partner	190	74	27
NZD & Other
Assets:
Current Assets	51	28	17
Non-current Assets	529	80	37
Total assets	580	108	54
Liabilities:
Current Liabilities	48	50	21
Non-current liabilities	119	0	6
Total liabilities	167	50	27
Non-controlling interest—in operating subsidiaries and preferred unitholders	0	0	1
Non-controlling interest—Redeemable Partnership Units held by Brookfield	117	17	8
Non-controlling interest—Exchange LP	1	1
Net investment attributable to limited partners and general partner	$ 295	$ 40	$ 18

FINANCIAL RISK MANAGEMENT FIN_6

FINANCIAL RISK MANAGEMENT FINANCIAL RISK MANAGEMENT - Sensitivity Analysis For Foreign Currency Risk (Details) - Foreign currency risk - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
AUD
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	$ 4	$ (20)	$ (18)
Impact of 10% increase on Net income (loss)	(4)	20	18
Impact of 10% decrease on Partnership Capital	12	0	0
Impact of 10% increase on Partnership Capital	(12)	0	0
EUR
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	0	(19)	(9)
Impact of 10% increase on Net income (loss)	0	19	9
Impact of 10% decrease on Partnership Capital	0	0	0
Impact of 10% increase on Partnership Capital	0	0	0
GBP
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	7	(11)	(3)
Impact of 10% increase on Net income (loss)	(7)	11	3
Impact of 10% decrease on Partnership Capital	0	0	0
Impact of 10% increase on Partnership Capital	0	0	0
CLP
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	0	(3)	1
Impact of 10% increase on Net income (loss)	0	3	(1)
Impact of 10% decrease on Partnership Capital	(24)	(28)	8
Impact of 10% increase on Partnership Capital	24	28	(8)
COP
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	1	1	0
Impact of 10% increase on Net income (loss)	(1)	(1)	0
Impact of 10% decrease on Partnership Capital	2	8	7
Impact of 10% increase on Partnership Capital	(2)	(8)	(7)
BRL
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	18	10	21
Impact of 10% increase on Net income (loss)	(18)	(10)	(21)
Impact of 10% decrease on Partnership Capital	227	231	334
Impact of 10% increase on Partnership Capital	(227)	(231)	(334)
CAD
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	1	(2)	(1)
Impact of 10% increase on Net income (loss)	(1)	2	1
Impact of 10% decrease on Partnership Capital	0	0	0
Impact of 10% increase on Partnership Capital	0	0	0
PEN
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	0	0	0
Impact of 10% increase on Net income (loss)	0	0	0
Impact of 10% decrease on Partnership Capital	11	11	12
Impact of 10% increase on Partnership Capital	(11)	(11)	(12)
INR
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	(2)	(1)	0
Impact of 10% increase on Net income (loss)	2	1	0
Impact of 10% decrease on Partnership Capital	27	10	4
Impact of 10% increase on Partnership Capital	(27)	(10)	(4)
NZD & Other
Disclosure of nature and extent of risks arising from financial instruments [line items]
Impact of 10% decrease on Net income (loss)	0	0	0
Impact of 10% increase on Net income (loss)	0	0	0
Impact of 10% decrease on Partnership Capital	0	0	0
Impact of 10% increase on Partnership Capital	$ 0	$ 0	$ 0

CAPITAL MANAGEMENT - Invested C

CAPITAL MANAGEMENT - Invested Capital (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Disclosure of objectives, policies and processes for managing capital [line items]
Total partnership capital	$ 22,177	$ 14,668	$ 13,474	$ 9,644
Non-controlling interest - in operating subsidiaries	(14,113)	(7,303)
Deficit	2,048	1,228
Accumulated other comprehensive income	(705)	(328)
Ownership changes	(398)	(109)
Invested Capital	$ 9,009	$ 8,156	$ 7,599
Bottom of range
Disclosure of objectives, policies and processes for managing capital [line items]
Targeted returns on invested capital	12.00%
Top of range
Disclosure of objectives, policies and processes for managing capital [line items]
Targeted returns on invested capital	15.00%

CAPITAL MANAGEMENT - Changes in

CAPITAL MANAGEMENT - Changes in Invested Capital (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Changes in Invested capital [Roll Forward]
Opening balance	$ 8,156	$ 7,599
Issuance of preferred units, net of repurchases	72	341
Issuances of limited partnership units and redeemable partnership units, net of repurchases	781	(16)
Issuance of Exchange LP Units	0	232
Ending balance	9,009	8,156
Weighted Average Invested Capital	$ 8,563	$ 7,858

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Cash Flow Statement [Abstract]
Interest paid	$ 829	$ 507	$ 451
Income taxes paid	179	427	132
Changes in non-cash working capital
Accounts receivable	42	176	(31)
Prepayments	(120)	5	4
Accounts payable and other	146	(305)	158
Changes in non-cash working capital, net	$ 68	$ (124)	$ 131

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ in Millions	Feb. 06, 2020	Feb. 07, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disclosure of non-adjusting events after reporting period [line items]
Disposal of investments in associates and joint ventures			$ 135	$ 1,289	$ 0
Chilean toll roads
Disclosure of non-adjusting events after reporting period [line items]
Ownership and voting Interest		17.00%
Disposal of investments in associates and joint ventures		$ 365
Disposal of equity method investment | Chilean toll roads
Disclosure of non-adjusting events after reporting period [line items]
Ownership and voting Interest	17.00%
Disposal of investments in associates and joint ventures	$ 170