DIRECT OPERATING COSTS (Tables)

12 Months Ended

Dec. 31, 2022

Analysis of income and expense [abstract]

Disclosure of direct operating costs

The following table presents direct operating costs by nature for the years ended December 31, 2022, 2021, and 2020:

(US$ MILLIONS)	2022		2021		2020
Inventory costs	$	1,144	$	1,158	$	1,256
Subcontractor and consultant costs	2,863		3,358		3,532
Concession construction materials and labor costs	323		235		163
Depreciation and amortization expense	892		603		585
Compensation	3,180		2,557		2,444
Other direct costs	1,064		890		873
Total	$	9,466	$	8,801	$	8,853

Other direct costs include freight, cost of construction expensed and expected credit loss provisions on financial assets.