v3.26.1
INTANGIBLE ASSETS (Tables)
 6 Months Ended
Jun. 30, 2026
Intangible Assets [Abstract]  
Schedule of reconciliation of changes in intangible assets
The following table presents the change in the balance of intangible assets for the six-month period ended June 30, 2026 and the year ended December 31, 2025:
(US$ MILLIONS)June 30, 2026December 31, 2025
Gross carrying amount
Balance at beginning of period$25,611 $23,749 
Additions192 369 
Acquisitions through business combinations
— 807 
Dispositions (1)
(86)(195)
Assets reclassified as held for sale— (248)
Foreign currency translation84 1,129 
Balance at end of period$25,801 $25,611 
Accumulated amortization and impairment
Balance at beginning of period$(7,098)$(5,432)
Amortization and impairment expense(823)(1,608)
Dispositions (1)
82 108 
Assets reclassified as held for sale— 102 
Foreign currency translation(7)(268)
Balance at end of period$(7,846)$(7,098)
Net book value$17,955 $18,513 
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(1)The prior period includes the deconsolidation of the Corporation’s healthcare services operation.
The following table presents the change in the balance of goodwill for the six-month period ended June 30, 2026 and the year ended December 31, 2025:
(US$ MILLIONS)June 30, 2026December 31, 2025
Balance at beginning of period$13,310 $12,239 
Acquisitions through business combinations (1)
3 736 
Impairment (2)
— (85)
Dispositions— (157)
Foreign currency translation(82)577 
Balance at end of period$13,231 $13,310 
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(1)See Note 3 for additional information.
(2)The prior period includes a goodwill impairment of $71 million at the Corporation’s solar power solutions.