OTHER NON-CURRENT ASSETS (Tables)

12 Months Ended

Dec. 31, 2023

Subclassifications of assets, liabilities and equities [abstract]

Disclosure of Other Non-current Assets

The components of other non-current assets are as follows:

(US$ Millions)	Dec. 31, 2023		Dec. 31, 2022
Securities - FVTPL	$	3,240	$	2,523
Derivative assets	192		170
Securities - FVTOCI	61		42
Other marketable securities	28		27
Restricted cash	581		584
Inventory	1,858		1,267
Accounts receivable	43		464
Other	167		140
Total other non-current assets	$	6,170	$	5,217

(1)Inventory with a fair value of $1.5 billion (December 31, 2022 - $1.2 billion) are pledged as security for property debt.