v3.26.1
ACCOUNTS PAYABLE AND OTHER
 6 Months Ended
Jun. 30, 2026
Subclassifications of assets, liabilities and equities [abstract]  
ACCOUNTS PAYABLE AND OTHER ACCOUNTS PAYABLE AND OTHER
(US$ MILLIONS)June 30, 2026December 31, 2025
Current
Accounts payable$3,394 $3,456 
Accrued and other liabilities (1)
2,577 2,683 
Lease liabilities217 213 
Financial liabilities266 163 
Insurance liabilities432 443 
Work in progress (2)
428 359 
Provisions and decommissioning liabilities271 303 
Liabilities associated with assets held for sale (3)
3,701 10 
Total current $11,286 $7,630 
Non-current
Accounts payable$93 $110 
Accrued and other liabilities (1)
1,835 3,536 
Lease liabilities643 611 
Financial liabilities138 127 
Insurance liabilities1,706 1,669 
Work in progress (2)
30 33 
Provisions and decommissioning liabilities470 472 
Total non-current $4,915 $6,558 
____________________________________
(1)Includes post-employment benefits of $194 million ($8 million current and $186 million non-current) as at June 30, 2026 and $194 million ($8 million current and $186 million non-current) as at December 31, 2025.
(2)See Note 16 for additional information.
(3)See Note 8 for additional information.