Formatting financial statements in commn size can eliminate inherent bias' that usually occurs whenever analyzing companies of differing sizes. Common size also allows for the analysis of a company over various time periods rapidly, e.g. revealing what percentage of sales is cost of goods sold and how that value has changed over time.
Brookfield Infrastructure Part, https://bip.brookfield.com/en, SIC Code: 4013, RAILROAD SWITCHING AND TERMINAL ESTABLISHMENTS
View Financial Statements Report for Brookfield Infrastructure Part