Company: BBU
Filing Date: 2025-04-10
Form Type: 20-F
Source: 0001628280-25-017216
Chunk: 499

Company: Brookfield Business Partners L.P.
Filing Date: 2025-04-10
Form: 20-F
Item: Item 19
Chunk 499
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)                                            2024                  2023              
 ────────────────────────────────────────────────────────────────────────────────────────────────────
  Current                                                                                           
  Accounts payable                                          $          3,250      $          4,234  
  Accrued and other liabilities (1) (2)                                3,405                 5,194  
  Lease liabilities                                         199                   266               
  Financial liabilities (3)                                 371                   278               
  Insurance liabilities                                     398                   433               
  Work in progress (4)                                      382                   481               
  Provisions and decommissioning liabilities (5)            835                   689               
  Liabilities associated with assets held for sale (6)                 1,710      23                
  Total current (7)                                         $         10,550      $         11,598  
  Non-current                                                                                       
  Accounts payable                                          $             87      $             94  
  Accrued and other liabilities (2)                                    1,973                 1,692  
  Lease liabilities                                         729                              1,104  
  Financial liabilities (3)                                            1,321                 1,894  
  Insurance liabilities                                                1,427                 1,501  
  Work in progress (4)                                      36                    20                
  Provisions and decommissioning liabilities (5)            568                   475               
  Total non-current (7)                                     $          6,141      $          6,780  

____________________________________

(1) Includes bank overdrafts of $ 19 558

(2) Includes post-employment benefits of $ 204 6 198 250 7 243

(3) Includes financial liabilities of $ 1,255 42 1,213 1,345 64 1,281

(4) See Note 17 for additional information.

(5) Includes decommissioning liabilities of $ 158 170 3.5 8.5 3.5 9.0 2.0 2.3 2.0 2.3

(6) See Note 8 for additional information.

(7) The partnership completed the disposition of its road fuels operation during the third quarter of 2024 and accordingly deconsolidated $2,436million ($2,353million current and $83million non-current) of accounts payables and other liabilities. See Note