Company: BIP-PB
Filing Date: 2025-03-24
Form Type: 20-F
Source: 0001628280-25-014380
Chunk: 535

Company: Brookfield Infrastructure Partners L.P.
Filing Date: 2025-03-24
Form: 20-F
Item: Item 19
Chunk 535
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 and equipment using the income method, categorized by segment.

                 Dec. 31, 2024                                                                                           Dec. 31, 2023                                                                    
  Segment        Valuation Technique (1)         Discount Rate      Terminal Value Multiple      Investment Horizon      Valuation Technique (1)         Terminal Value Multiple      Investment Horizon  
  Utilities      Discounted cash flow model      8% to 15%          16 x                         10 to 20 yrs            Discounted cash flow model      15 x                         10 to 20 yrs        
  Transport      Discounted cash flow model      10%                9 x to 20 x                  10 yrs                  Discounted cash flow model      8 x to 20 x                  10 yrs              
  Midstream      Discounted cash flow model      15%                8 x to 10 x                  1 to 2 yrs              Discounted cash flow model      10 x                         6 yrs               
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

(1) Certain businesses are valued using the replacement cost method as a result of their underlying operations. Replacement costs are determined with guidance from independent studies and third party evaluators.

F-64 Brookfield Infrastructure

  BROOKFIELD INFRASTRUCTURE PARTNERS L. P.                                                   
  NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (Continued)                                     
  As of December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022  

An increase in the discount rate would lead to a decrease in the fair value of property, plant and equipment. Conversely, an increase to the terminal value multiple would increase the fair value of property, plant and equipment. Our partnership has classified all property, plant and equipment under level 3 of the fair value hierarchy.

At December 31, 2024, Brookfield Infrastructure carried out an assessment of the fair value of its utilities property, plant and equipment, resulting in a gain from revaluation of $ 119 143

At December 31, 2024, Brookfield Infrastructure carried out an assessment of the fair value of its transport property, plant and equipment. A gain from revaluation of $ 92 330

At December 31, 2024, Brookfield Infrastructure carried out an assessment of the fair value of its midstream property, plant and