v3.26.1
GENERAL AND ADMINISTRATIVE EXPENSE
 6 Months Ended
Jun. 30, 2026
Disclosure Of General And Administrative Expense [Abstract]  
GENERAL AND ADMINISTRATIVE EXPENSE GENERAL AND ADMINISTRATIVE EXPENSE
The components of general and administrative expense are as follows:
Three months ended Jun. 30,Six months ended Jun. 30,
(US$ Millions)2026202520262025
Employee compensation and benefits$136 $125 $277 $264 
Management fees80 77 161 149 
Professional fees42 35 77 61 
Facilities and technology12 13 28 25 
Transaction costs21 19 40 14 
Other39 39 81 81 
Total general and administrative expense$330 $308 $664 $594