Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 531

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 19
Chunk 531
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(4) Gain (loss) on acquisitions/dispositions, net recorded in equity in Adjusted EFO of $ 52 33 19

  F-86      Brookfield Business Partners  

Table of Contents

BROOKFIELD BUSINESS PARTNERS L. P.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS

As at December 31, 2024 and 2023 and for the years ended December 31, 2024, 2023 and 2022

(5) The sum of these amounts equates to other income (expense), net of $( 658 6 15 9 258 76 108 68 6

(6) The sum of these amounts equates to current income tax (expense) recovery of $( 458

(7) The sum of these amounts equates to equity accounted income (loss), net of $ 165

(8) For the year ended December 31, 2022, depreciation and amortization expense by segment is as follows: business services $ 684 1,220 1,319 nil

Segment Assets

For the purpose of monitoring segment performance and allocating resources between segments, the CODM monitors the assets, including investments accounted for using the equity method, attributable to each segment.

The following table summarizes the partnership’s total assets by reportable operating segment as at December 31, 2024 and 2023:

  (US$ MILLIONS)               2024                  2023              
 ───────────────────────────────────────────────────────────────────────
  Total assets                                                         
  Business services            $         31,583      $         38,066  
  Infrastructure services                17,489                17,180  
  Industrials                            26,097                26,822  
  Corporate and other          305                   317               
  Total                        $         75,474      $         82,385  

The following table summarizes the partnership’s total non-current assets by geography as at December 31, 2024 and 2023:

  (US$ MILLIONS)                2024                  2023              
 ────────────────────────────────────────────────────────────────────────
  United States                 $         21,001      $         20,507  
  Europe                                  10,546                12,620  
  Australia                                9,426                11,595  
  Brazil                                   6,358