ACCOUNTS RECEIVABLE AND OTHER

12 Months Ended

Dec. 31, 2023

Subclassifications of assets, liabilities and equities [abstract]

ACCOUNTS RECEIVABLE AND OTHER

ACCOUNTS RECEIVABLE AND OTHER

The components of accounts receivable and other are as follows:

(US$ Millions)	Dec. 31, 2023		Dec. 31, 2022
Derivative assets	$	299	$	124
Accounts receivable - net of expected credit loss of $63 million (December 31, 2022 - $63 million)	1,355		787
Restricted cash and deposits	326		342
Prepaid expenses	270		405
Inventory	131		176
Other current assets(1)	1,102		342
Total accounts receivable and other	$	3,483	$	2,176

(1)The partnership acquired a loan portfolio with a carrying value of $623 million as of December 31, 2023, which was secured by a portfolio of 75-multifamily assets in San Francisco in foreclosure.