Linde (LIN) 10-K 1 Mar 21 2020 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2020	Jan. 31, 2021	Jun. 30, 2020
Cover [Abstract]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2020
Current Fiscal Year End Date	--12-31
Document Transition Report	false
Entity File Number	001-38730
Entity Registrant Name	LINDE PLC
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1448883
Entity Address, Address Line One	The Priestley Centre
Entity Address, Address Line Two	10 Priestley Road,
Entity Address, Address Line Three	Surrey Research Park,
Entity Address, City or Town	Guildford,
Entity Address, Postal Zip Code	GU2 7XY
Entity Address, Country	GB
City Area Code	14
Local Phone Number	83 242200
Title of 12(b) Security	Ordinary shares (€0.001 nominal value per share)
Trading Symbol	LIN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 111
Entity Common Stock, Shares Outstanding		522,836,425
Documents Incorporated by Reference	Portions of the Proxy Statement of Linde plc for its 2021 Annual General Meeting of Shareholders, are incorporated in Part III of this report.
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Central Index Key	0001707925

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement [Abstract]
Sales	$ 27,243	$ 28,228	$ 14,836
Cost of sales, exclusive of depreciation and amortization	15,383	16,644	9,020
Selling, general and administrative	3,193	3,457	1,629
Depreciation and amortization	4,626	4,675	1,830
Research and development	152	184	113
Cost reduction programs and other charges	506	567	309
Net gain on sale of businesses	0	164	3,294
Other income (expenses) – net	(61)	68	18
Operating Profit	3,322	2,933	5,247
Interest expense – net	115	38	202
Net pension and OPEB cost (benefit), excluding service cost	(177)	(32)	(4)
Income From Continuing Operations Before Income Taxes and Equity Investments	3,384	2,927	5,049
Income taxes on continuing operations	847	769	817
Income From Continuing Operations Before Equity Investments	2,537	2,158	4,232
Income from equity investments	85	114	56
Income From Continuing Operations (Including Noncontrolling Interests)	2,622	2,272	4,288
Income from discontinued operations, net of tax	4	109	117
Net Income (Including Noncontrolling Interests)	2,626	2,381	4,405
Less: noncontrolling interests from continuing operations	(125)	(89)	(15)
Less: noncontrolling interests from discontinued operations	0	(7)	(9)
Net Income – Linde plc	2,501	2,285	4,381
Net Income – Linde plc
Income from continuing operations	2,497	2,183	4,273
Income from discontinued operations	$ 4	$ 102	$ 108
Per Share Data – Linde plc Shareholders
Basic earnings per share from continuing operations (in dollars per share)	$ 4.74	$ 4.03	$ 12.93
Basic earnings per share from discontinued operations (in dollars per share)	0.01	0.19	0.33
Basic earnings per share (in dollars per share)	4.75	4.22	13.26
Diluted earnings per share from continuing operations (in dollars per share)	4.70	4	12.79
Diluted earnings per share from discontinued operations (in dollars per share)	0.01	0.19	0.32
Diluted earnings per share (in dollars per share)	$ 4.71	$ 4.19	$ 13.11
Weighted Average Shares Outstanding (000’s):
Basic shares outstanding (in shares)	526,736	541,094	330,401
Diluted shares outstanding (in shares)	531,157	545,170	334,127

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Comprehensive Income [Abstract]
NET INCOME (INCLUDING NONCONTROLLING INTERESTS)	$ 2,626	$ 2,381	$ 4,405
Translation adjustments:
Foreign currency translation adjustments	565	118	(401)
Reclassifications to net income	0	12	318
Income taxes	30	3	7
Translation adjustments	595	133	(76)
Funded status - retirement obligations (Note 16):
Retirement program remeasurements	(675)	(852)	(260)
Reclassifications to net income	92	154	94
Income taxes	114	154	(55)
Funded status - retirement obligations	(469)	(544)	(221)
Derivative instruments (Note 12):
Current year unrealized gain (loss)	(3)	(32)	0
Reclassifications to net income	42	0	(1)
Income taxes	(8)	7	0
Derivative instruments	31	(25)	(1)
Securities:
Current year unrealized gain (loss)		1	(1)
Reclassifications to net income	0	0	0
Income taxes	0	0	0
Securities		1	(1)
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)	157	(435)	(299)
COMPREHENSIVE INCOME (INCLUDING NONCONTROLLING INTERESTS)	2,783	1,946	4,106
Less: noncontrolling interests	(158)	(19)	(83)
COMPREHENSIVE INCOME - LINDE PLC	$ 2,625	$ 1,927	$ 4,023

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 3,754	$ 2,700
Accounts receivable – net	4,167	4,322
Contract assets	162	368
Inventories	1,729	1,697
Prepaid and other current assets	1,112	1,265
Total Current Assets	10,924	10,352
Property, plant and equipment – net	28,711	29,064
Equity investments	2,061	2,027
Goodwill	28,201	27,019
Other intangible assets – net	16,184	16,137
Other long-term assets	2,148	2,013
Total Assets	88,229	86,612
Liabilities and Equity
Accounts payable	3,095	3,266
Short-term debt	3,251	1,732
Current portion of long-term debt	751	1,531
Contract liabilities	1,769	1,758
Accrued taxes	542	370
Other current liabilities	4,332	3,503
Total Current Liabilities	13,740	12,160
Long-term debt	12,152	10,693
Other long-term liabilities	5,519	4,888
Deferred credits	7,236	7,236
Total Liabilities	38,647	34,977
Commitments and contingencies (Note 17)
Redeemable noncontrolling interests	13	113
Linde plc Shareholders’ Equity:
Ordinary shares (€0.001 par value, authorized 1,750,000,000 shares, 2020 issued: 552,012,862 ordinary shares; 2019 issued: 552,012,862 ordinary shares)	1	1
Additional paid-in capital	40,202	40,201
Retained earnings	17,178	16,842
Accumulated other comprehensive income (loss)	(4,690)	(4,814)
Less: Treasury stock, at cost (2020 – 28,718,333 shares and 2019 – 17,632,318 shares)	(5,374)	(3,156)
Total Linde plc Shareholders’ Equity	47,317	49,074
Noncontrolling interests	2,252	2,448
Total Equity	49,569	51,522
Total Liabilities and Equity	$ 88,229	$ 86,612

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - € / shares	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2018
Statement of Financial Position [Abstract]
Ordinary shares, par value (eur per share)	€ 0.001	€ 0.001	€ 0.001
Ordinary shares, authorized (in shares)	1,750,000,000	1,750,000,000
Ordinary shares, issued (in shares)	552,012,862	552,012,862
Treasury stock (in shares)	28,718,333,000,000	17,632,318,000,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Operations
Net Income – Linde plc	$ 2,501	$ 2,285	$ 4,381
Less: income from discontinued operations, net of tax and noncontrolling interests	(4)	(102)	(108)
Add: Noncontrolling interests from continuing operations	125	89	15
Income From Continuing Operations (Including Noncontrolling Interests)	2,622	2,272	4,288
Adjustments to reconcile net income to net cash provided by operating activities:
Cost Reduction Programs and other charges, net of payments	258	(236)	40
Amortization of merger-related inventory step-up	0	12	368
Tax Act income tax charge, net	0	0	(61)
Depreciation and amortization	4,626	4,675	1,830
Deferred income taxes, excluding Tax Act	(369)	(303)	(187)
Share-based compensation	133	95	62
Net gain on sale of businesses, net of tax	0	(108)	(2,923)
Non-cash charges and other	152	(127)	175
Working capital
Accounts receivable	19	80	(124)
Contract assets and liabilities, net	90	87	0
Inventory	18	(81)	(4)
Prepaid and other current assets	128	(72)	43
Payables and accruals	109	(174)	287
Pension contributions	(91)	(94)	(87)
Long-term assets, liabilities and other	(266)	93	(53)
Net cash provided by operating activities	7,429	6,119	3,654
Investing
Capital expenditures	(3,400)	(3,682)	(1,883)
Acquisitions, net of cash acquired	(68)	(225)	(25)
Divestitures and asset sales, net of cash divested	482	5,096	5,908
Cash acquired in merger transaction	0	0	1,363
Net cash provided by (used for) investing activities	(2,986)	1,189	5,363
Financing
Short-term debt borrowings (repayments) – net	1,198	224	208
Long-term debt borrowings	2,796	99	8
Long-term debt repayments	(2,681)	(1,583)	(3,124)
Issuances of ordinary shares	47	72	77
Purchases of ordinary shares	(2,457)	(2,658)	(599)
Cash dividends – Linde plc shareholders	(2,028)	(1,891)	(1,166)
Noncontrolling interest transactions and other	(220)	(3,260)	(402)
Net cash used for financing activities	(3,345)	(8,997)	(4,998)
Discontinued Operations
Cash provided by operating activities	0	69	48
Cash used for investing activities	0	(60)	(23)
Cash provided by financing activities	0	5	2
Net cash provided by discontinued operations	0	14	27
Effect of exchange rate changes on cash and cash equivalents	(44)	(77)	(60)
Change in cash and cash equivalents	1,054	(1,752)	3,986
Cash and cash equivalents, beginning-of-period	2,700	4,466	617
Cash and cash equivalents, including discontinued operations	3,754	2,714	4,603
Cash and cash equivalents of discontinued operations	0	(14)	(137)
Cash and cash equivalents, end-of-period	3,754	2,700	4,466
Supplemental Data
Income taxes paid	1,066	1,357	757
Interest paid, net of capitalized interest (Note 7)	$ 322	$ 275	$ 214

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Ordinary shares	Additional Paid-in Capital	Retained Earnings	Accumulated  Other Comprehensive Income (Loss) (Note 7)	Treasury Stock	Linde plc Shareholders’ Equity	Noncontrolling Interests
Beginning Balance (in shares) at Dec. 31, 2017		383,231,000				96,454,000
Beginning Balance at Dec. 31, 2017	$ 6,511	$ 4	$ 4,084	$ 13,224	$ (4,098)	$ (7,196)	$ 6,018	$ 493
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income available for Linde plc shareholders	4,402			4,381			4,381	21
Other comprehensive income (loss)	(206)				(265)		(265)	59
Dividends and other capital reductions	(49)						0	(49)
Additions (Reductions) - (Note 14)	(313)		(127)				(127)	(186)
Redemption value adjustments (Note 14)	(3)			(3)			(3)
Dividends	(1,166)			(1,166)			(1,166)
Issuances of common stock:
For dividend reinvestment and stock purchase plan (in shares)						(31,000)
For the dividend reinvestment and stock purchase plan	5					$ 5	5
For employee savings and incentive plans (in shares)		(255,000)				(1,109,000)
For employee savings and incentive plans	33		(46)			$ 79	33
Purchases of common stock (in shares)						4,079,000
Purchases of common stock/ordinary shares	(630)					$ (630)	(630)
Share-based compensation	62		62				62
Tax Cuts and Jobs Act, Reclassification from AOCI to Retained Earnings, Tax Effect	0			93	(93)		0
Impact of Merger (Note 3) (in shares)		(167,824,000)				(95,324,000)
Stock Issued During Period, Value, Acquisitions	48,434	$ (3)	36,178			$ 7,113	43,288	5,146
Ending Balance (in shares) at Dec. 31, 2018		551,310,000				4,069,000
Ending Balance at Dec. 31, 2018	57,080	$ 1	40,151	16,529	(4,456)	$ (629)	51,596	5,484
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income available for Linde plc shareholders	2,379			2,285			2,285	94
Other comprehensive income (loss)	(435)				(358)		(358)	(77)
Dividends and other capital reductions	(132)							(132)
Additions (Reductions) - (Note 14)	(2,921)							(2,921)
Redemption value adjustments (Note 14)	(8)			(8)			(8)
Dividends	(1,891)			(1,891)			(1,891)
Issuances of common stock:
For employee savings and incentive plans (in shares)		(703,000)				(770,000)
For employee savings and incentive plans	9		(45)	(73)		$ 127	9
Purchases of common stock (in shares)						14,333,000
Purchases of common stock/ordinary shares	(2,654)					$ (2,654)	(2,654)
Share-based compensation	$ 95		95				95
Ending Balance (in shares) at Dec. 31, 2019		552,013,000				17,632,000
Treasury stock (in shares) at Dec. 31, 2019	17,632,318,000,000
Ending Balance at Dec. 31, 2019	$ 51,522	$ 1	40,201	16,842	(4,814)	$ (3,156)	49,074	2,448
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income available for Linde plc shareholders	2,626			2,501			2,501	125
Other comprehensive income (loss)	157				124		124	33
Dividends and other capital reductions	(161)							(161)
Additions (Reductions) - (Note 14)	(193)							(193)
Redemption value adjustments (Note 14)	17			17			17
Dividends	(2,028)			(2,028)			(2,028)
Issuances of common stock:
For employee savings and incentive plans (in shares)						(1,208,000)
For employee savings and incentive plans	(53)		(132)	(154)		$ 233	(53)
Purchases of common stock (in shares)						12,294,000
Purchases of common stock/ordinary shares	(2,451)					$ (2,451)	(2,451)
Share-based compensation	$ 133		133				133
Ending Balance (in shares) at Dec. 31, 2020						28,718,000
Treasury stock (in shares) at Dec. 31, 2020	28,718,333,000,000
Ending Balance at Dec. 31, 2020	$ 49,569		$ 40,202	$ 17,178	$ (4,690)	$ (5,374)	$ 47,317	$ 2,252

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Statement of Stockholders' Equity [Abstract]
Dividends per common share (in dollars per share)	$ 3.852	$ 3.50	$ 3.30

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Linde plc ("Linde" or "the company") is an incorporated public limited company formed under the laws of Ireland. Linde’s registered office is located at Ten Earlsfort Terrace, Dublin 2, D02 T380 Ireland. Linde’s principal executive offices are located at The Priestley Centre, 10 Priestley Road, Surrey Research Park, Guildford, Surrey GU2 7XY, United Kingdom. Linde trades on the New York Stock Exchange and on the Frankfurt Stock Exchange under the symbol LIN. Principles of Consolidation – The consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (" U.S. GAAP") and include the accounts of all significant subsidiaries where control exists and, in limited situations, variable-interest entities where the company is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation and any significant related-party transactions have been disclosed. Equity investments generally consist of 20% to 50% owned operations where the company exercises significant influence, but does not have control. Equity income from equity investments in corporations is reported on an after-tax basis. Pre-tax income from equity investments that are partnerships or limited-liability corporations is included in other income (expenses) – net with related taxes included in Income taxes. Equity investments are reviewed for impairment whenever events or circumstances reflect that an impairment loss may have been incurred. Changes in ownership interest that result either in consolidation or deconsolidation of an investment are recorded at fair value through earnings, including the retained ownership interest, while changes that do not result in either consolidation or deconsolidation of a subsidiary are treated as equity transactions. Use of Estimates – The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. While actual results could differ, management believes such estimates to be reasonable. Operations – Linde is the largest industrial gases company globally. The company produces, sells and distributes atmospheric, process and specialty gases to a diverse group of industries including aerospace, chemicals, food and beverage, electronics, energy, healthcare, manufacturing, and metals. Linde’s Engineering business offers its customers an extensive range of gas production and processing services including supplying plant components and services directly to customers. Revenue Recognition – Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. See Note 19 for additional details regarding Linde's revenue recognition policies. Cash Equivalents – Cash equivalents are considered to be highly liquid securities with original maturities of three months or less. Inventories – Inventories are stated at the lower of cost or net realizable value. Cost is determined using the average-cost method. Property, Plant and Equipment – Net – Property, plant and equipment are carried at cost, net of accumulated depreciation. The company capitalizes labor, applicable overhead and interest as part of the cost of constructing major facilities. Expenditures for additions and improvements that extend the lives or increase the capacity of plant assets are also capitalized. Depreciation is calculated on the straight-line method based on the estimated useful lives of the assets, which range from 3 years to 40 years (see Note 8). Linde uses accelerated depreciation methods for tax purposes where appropriate. Maintenance of property, plant and equipment is generally expensed as incurred. The company performs a test for impairment whenever events or changes in circumstances indicate that the carrying amount of an individual asset or asset group may not be recoverable. Should projected undiscounted future cash flows be less than the carrying amount of the asset or asset group, an impairment charge reducing the carrying amount to fair value is required. Fair value is determined based on the most appropriate valuation technique, including discounted cash flows. Asset-Retirement Obligations – An asset-retirement obligation is recognized in the period in which sufficient information exists to determine the fair value of the liability with a corresponding increase to the carrying amount of the related property, plant and equipment which is then depreciated over its useful life. The liability is initially measured at fair value and then accretion expense is recorded in each subsequent period. The company’s asset-retirement obligations are primarily associated with its on-site long-term supply arrangements where the company has built a facility on land leased from the customer and is obligated to remove the facility at the end of the contract term. The company's asset-retirement obligations are not material to its consolidated financial statements. Foreign Currency Translation – For most foreign operations, the local currency is the functional currency and translation gains and losses are reported as part of the accumulated other comprehensive income (loss) component of equity as a cumulative translation adjustment (see Note 7). Financial Instruments – Linde enters into various derivative financial instruments to manage its exposure to fluctuating interest rates, currency exchange rates, commodity pricing and energy costs. Such instruments primarily include interest-rate swap and treasury rate lock agreements; currency-swap agreements; forward contracts; currency options; and commodity-swap agreements. These instruments are not entered into for trading purposes. Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury rate locks as hedges for accounting purposes; however, currency contracts are generally not designated as hedges for accounting purposes unless they are related to forecasted transactions. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Changes in the fair value of derivatives designated as fair-value hedges are recognized in earnings as an offset to the change in the fair values of the underlying exposures being hedged. The changes in fair value of derivatives that are designated as cash-flow hedges are deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Provided the hedge remains highly effective, any ineffectiveness is deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Hedges of net investments in foreign subsidiaries are recognized in the cumulative translation adjustment component of accumulated other comprehensive income (loss) on the consolidated balance sheets to offset translation gains and losses associated with the hedged net investment. Derivatives that are entered into for risk-management purposes and are not designated as hedges (primarily related to anticipated net income and currency derivatives other than for firm commitments) are recorded at their fair market values and recognized in current earnings. See Note 12 for additional information relating to financial instruments. Goodwill – Acquisitions are accounted for using the acquisition method which requires allocation of the purchase price to assets acquired and liabilities assumed based on estimated fair values. Any excess of the purchase price over the fair value of the assets and liabilities acquired is recorded as goodwill. Allocations of the purchase price are based on preliminary estimates and assumptions at the date of acquisition and are subject to revision based on final information received, including appraisals and other analyses which support underlying estimates. The company performs a goodwill impairment test annually or more frequently if events or circumstances indicate that an impairment loss may have been incurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual goodwill impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process. The impairment test allows an entity to first assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than carrying value. If it is determined that it is more likely than not that the fair value of a reporting unit is less than carrying value then the company will estimate and compare the fair value of its reporting units to their carrying value, including goodwill. Reporting units are determined based on one level below the operating segment level. The qualitative analysis of goodwill for the year ending December 31, 2020 showed the fair value of the reporting units substantially exceeded the carrying value, as such further analysis was not performed. See Note 9 for additional information relating to goodwill. Other Intangible Assets – Other intangible assets, primarily customer relationships, are amortized over the estimated period of benefit. The determination of the estimated period of benefit will be dependent upon the use and underlying characteristics of the intangible asset. Linde evaluates the recoverability of its intangible assets subject to amortization when facts and circumstances indicate that the carrying value of the asset may not be recoverable. If the carrying value is not recoverable, impairment is measured as the amount by which the carrying value exceeds its estimated fair value. Fair value is generally estimated based on either appraised value or other valuation techniques. Indefinite lived intangible assets related to the Linde brand are evaluated for impairment on an annual basis or more frequently if events or circumstances indicate an impairment loss may have occurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process. See Note 10 for additional information relating to other intangible assets. Assets Held for Sale and Discontinued Operations – Assets held for sale, as well as liabilities directly related to these assets, are classified separately in the consolidated balance sheets as held for sale if the requirements of the FASB’s Accounting Standards Codification (“ASC”) 360, Property, Plant and Equipment , are satisfied. The main requirements of ASC 360 are: (i) management having the authority to approve the action has committed to a plan to sell the assets and an active program to locate a buyer has been initiated, (ii) the assets are available for sale in their present condition at a reasonable market price, and (iii) a sale within the next twelve months is probable. Assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell. Amortization and depreciation has been discontinued. The process involved in determining the fair value less costs to sell involves estimates and assumptions that are subject to uncertainty. Discontinued operations are reported as soon as a business is classified as held for sale, or has already been disposed of, and when the business to be disposed of represents a strategic shift that has (or will have) a major effect on the company’s operations and financial results. Businesses acquired with the intent of divesting are also required to be reported as discontinued operations. The profit/loss from discontinued operations is reported separately from the expenses and income from continuing operations in the consolidated statements of income. In the consolidated statement of cash flows, the cash flows from discontinued operations are shown separately from the cash flows from continuing operations. The information provided in the Notes relates to continuing operations. If the information relates exclusively to discontinued operations, this is highlighted accordingly. Income Taxes – Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates. Valuation allowances are established against deferred tax assets whenever circumstances indicate that it is more likely than not that such assets will not be realized in future periods. Under the guidance for accounting for uncertainty in income taxes, the company can recognize the benefit of an income tax position only if it is more likely than not (greater than 50%) that the tax position will be sustained upon tax examination, based solely on the technical merits of the tax position. Otherwise, no benefit can be recognized. The tax benefits recognized are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Additionally, the company accrues interest and related penalties, if applicable, on all tax exposures for which reserves have been established consistent with jurisdictional tax laws. Interest and penalties are classified as income tax expense in the financial statements. See Note 5 for additional information relating to income taxes. Retirement Benefits – Most Linde employees participate in a form of defined benefit or contribution retirement plan, and additionally certain employees are eligible to participate in various post-employment health care and life insurance benefit plans. The cost of contribution plans is recognized in the year earned while the cost of other plans is recognized over the employees’ expected service period to the company, all in accordance with the applicable accounting standards. The funded status of the plans is recorded as an asset or liability in the consolidated balance sheets. Funding of retirement benefits varies and is in accordance with local laws and practices. See Note 16 for additional information relating to retirement programs. Share-based Compensation – The company has historically granted share-based awards which consist of stock options, restricted stock and performance-based stock. Share-based compensation expense is generally recognized on a straight-line basis over the stated vesting period. For stock awards granted to full-retirement-eligible employees, compensation expense is recognized over the period from the grant date to the date retirement eligibility is achieved. For performance-based awards, compensation expense is recognized only if it is probable that the performance condition will be achieved. See Note 15 for additional disclosures relating to share-based compensation. Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation. Recently Issued Accounting Standards Accounting Standards Implemented in 2020 • Credit Losses on Financial Instruments –In June 2016, the FASB issued updated guidance on the measurement of credit losses. The guidance introduces a new accounting model for expected credit losses on financial instruments, including trade receivables, based on estimates of current expected credit losses. This guidance is effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a modified retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Simplifying the Test for Goodwill Impairment – In January 2017, the FASB issued updated guidance on the measurement of goodwill. The new guidance eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The guidance is effective for the company beginning in the first quarter 2020. The adoption of the guidance had no impact on the consolidated financial statements. • Fair Value Measurement Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for fair value measurements. The guidance is effective in fiscal year 2020, with early adoption permitted. Certain amendments must be applied prospectively while other amendments must be applied retrospectively. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 2020, with early adoption permitted, and must be applied on a retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements impacting disclosure only. Accounting Standards to be Implemented • Income Taxes - Simplifying the Accounting for Income Taxes - In December 2019, the FASB issued guidance which simplifies the accounting for income taxes by removing several exceptions in the current standard and adds guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date, evaluating whether a step-up in tax basis of goodwill relates to a business combination or a separate transaction and allocating taxes to members of a consolidated group. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The company is currently assessing the impact that adopting this guidance will have on its consolidated financial statements and does not expect this guidance to have a material impact. • Reference Rate Reform - In March 2020, the FASB issued guidance related to reference rate reform which provides practical expedients and exceptions for applying GAAP to contract modifications, hedging relationships and other transactions that the reference London Interbank Offered Rate (“LIBOR”) and other interbank offered rates. This update is applicable to our contracts and hedging relationships that reference LIBOR and other interbank offered rates. The amendments may be applied to impacted contracts and hedges prospectively through December 31, 2022. We are currently evaluating the impact of this guidance on our consolidated financial statements.

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Business Combination and Divestitures	Business Combination and DivestituresMerger of Praxair, Inc. and Linde AG On October 31, 2018 Praxair and Linde AG combined their respective businesses through an all-stock transaction and became subsidiaries of the company. In connection with the business combination, each share of common stock of Praxair par value $0.01 per share, (excluding any shares held in treasury immediately prior to the effective time of the merger, which were automatically canceled and retired for no consideration) was converted into one ordinary share, par value €0.001 per share, of Linde plc. Additionally, each tendered share of common stock of Linde AG was converted into 1.54 ordinary shares of Linde plc. As provided in the business combination agreement, at the effective time of the business combination outstanding Praxair stock options and other equity awards were generally converted into stock options and equity awards on a 1:1 basis with respect to Linde shares. Outstanding Linde AG share-based compensation awards were either settled in cash (for the portion vested), or were converted into similar stock options and equity awards with respect to Linde shares (for the portion unvested), after giving effect to the 1.54 exchange ratio. Results of Linde AG Operations in 2018 The results of operations of Linde AG have been included in the company’s consolidated statements of income since the merger. The following table provides Linde AG “Sales” and “Income (loss) from continuing operations” included in the company's results for the period November 1 through December 31, 2018. Millions of dollars Linde AG Results of Operations November 1, - December 31, 2018 Sales $ 2,873 Income (loss) from continuing operations* $ (385) *Includes net charges of $451 million related to the impacts of purchase accounting. Unaudited Pro Forma Information - 2018 Linde's unaudited pro forma results presented below were prepared pursuant to the requirements of ASC 805 and give effect to the merger as if it had been consummated on January 1, 2017. The pro forma results have been prepared for comparative purposes only, and do not necessarily represent what the revenue or results of operations would have been had the merger been completed on January 1, 2017. In addition, these results are not intended to be a projection of future operating results and do not reflect synergies that might be achieved. The unaudited pro forma results include adjustments for the preliminary purchase accounting impact (including, but not limited to, depreciation and amortization associated with the acquired tangible and intangible assets, amortization of the fair value adjustment to investment in nonconsolidated affiliates, and reduction of interest expense related to the fair value adjustment to long-term debt along with the related tax and non-controlling interest impacts), the alignment of accounting policies, adjustments due to IFRS compliant reporting conversion to U.S. GAAP and the elimination of transactions between Praxair and Linde AG. The unaudited pro forma results exclude the results of operations of the Linde AG merger-related divestitures as these divestitures are reflected as discontinued operations. The Praxair merger-related divestitures are included in the results from continuing operations, including the results from Praxair's European business through the disposition date of December 3, 2018, in the unaudited pro forma results presented below, for all periods presented, as these divestitures do not qualify for discontinued operations. The unaudited pro forma results are summarized below: Millions of dollars 2018 Sales (a) $ 29,774 Income from continuing operations $ 4,739 (a) Includes sales from Praxair's merger-related divestitures of $1,625 million for the year ended December 31, 2018. Significant nonrecurring amounts reflected in the pro forma results are as follows: A $3,294 million gain ($2,923 million after tax) was recorded in the fourth quarter 2018 as a result of the divestiture of Praxair's European industrial gases business and is included in the December 31, 2018 pro forma income from continuing operations. From January 1, 2017 through December 31, 2018, Praxair, Inc. and Linde AG collectively incurred pre-tax costs of $736 million ($680 million after tax) to prepare for and close the merger. These merger costs were reflected within the results of operations in the pro forma results as if they were incurred on January 1, 2017. Any costs incurred related to merger-related divestitures and integration and to prepare for the intended business separations were reflected in the pro forma results in the period in which they were incurred. The company incurred pre-tax charges of $368 million ( $279 million after tax) and $10 million ($8 million after tax) in 2018 related to the fair value step‑up of inventories acquired and sold as well as a pension settlement due to the payout to certain participants as a result of change in control provisions within a U.S. nonqualified pension plan, respectively. The 2018 pro forma results were adjusted to exclude these charges. Merger-Related Divestitures Praxair Merger-Related Divestitures - Primarily European Industrial Gases Business As a condition of the EC regulatory approval of the merger transaction, Praxair agreed to sell the majority of its industrial gases business in Europe. The below transactions were completed in 2018, and the company recognized a net pre-tax gain of $3,294 million ($2,923 million after tax) in the consolidated statements of income. • The Società Italiana Acetilene e Derivati S.p.A. ("SIAD") Sale and Purchase Agreement dated December 5, 2017 whereby Praxair agreed, inter alia , to sell its 34% non-controlling participation in its Italian joint venture SIAD to its joint venture partner Flow Fin in exchange for Flow Fin’s 40% non-controlling participation in Praxair’s majority-owned Italian joint venture, Rivoira S.p.A., and cash payment of a net purchase price of €90 million ($102 million as of October 31, 2018) by Praxair to Flow Fin. This transaction was completed on October 31, 2018, and; • The Praxair Europe Sale and Purchase Agreement dated July 5, 2018 pursuant to which Praxair sold the majority of its European businesses to Taiyo Nippon Sanso Corporation for €5,000 million in cash consideration ($5,700 million at December 3, 2018), reduced by estimated normal closing adjustments of €86 million ($96 million). These transactions were completed on December 3, 2018. Additionally, to satisfy regulatory requirements in other jurisdictions, Praxair agreed to sell certain operations in Chile, China, India and South Korea. The Chilean business was sold as part of the Linde AG Americas SPA (as defined below). The sale of the select Indian assets was completed on July 12, 2019 with a sale price of $218 million and resulted in a gain of $164 million recognized in "Net gain on sale of businesses" in the consolidated statements of income. The sale of select assets in South Korea and China were completed in 2019 and 2020, respectively. These businesses were evaluated for discontinued operations accounting treatment under U.S. GAAP and it was determined that they did not meet the definition of a discontinued operation as these transactions did not represent a strategic shift with a major effect, after considering the impact of the merger. Linde AG Merger-Related Divestitures - Primarily Americas Industrial Gases Business As a condition of the U.S. regulatory approval of the merger, Linde AG agreed to sell the majority of its industrial gases business in the Americas, as described below: • The Linde AG Americas Sales and Purchase Agreement, dated July 16, 2018, as and further amended on September 22, 2018, October 19, 2018, and February 20, 2019 whereby Linde AG and Praxair, Inc. entered into an agreement with a consortium comprising companies of the German industrial gases manufacturer Messer Group and CVC Capital Partners Fund VII to sell the majority of Linde AG’s industrial gases business in North America and certain industrial gases business activities of Linde AG's in South America for $2.9 billion in cash consideration after purchase price adjustments for certain items relating to assets and liabilities of the sold businesses. In addition, divestitures include $0.5 billion of proceeds for incremental plant sales within the Americas under other agreements. These transactions were completed on March 1, 2019. • On April 30, 2019, Linde completed the sale of select assets of Linde South Korea with the sale price of $1.2 billion to IMM Private Equity Inc., to satisfy requirements of the Korea Fair Trade Commission. The assets divested include bulk and on-site business in Giheung, Pohang and Seosansites as well as oxygen and nitrogen on-site generators. • On December 16, 2019, Linde completed the sale of select assets of Linde India with a sale price of $193 million. • In March 2020, Linde completed the sale of select assets of Linde China with a sale price of $98 million. Discontinued Operations Only the sales of the Linde AG merger-related divestitures meet the criteria for discontinued operations, Praxair merger-related divestitures do not qualify as discontinued operations. As such, operations related to the Linde AG merger-related divestitures are included within Income from discontinued operations, net of tax for periods subsequent to the merger, as summarized below: Millions of dollars 2020 2019 November 1, - December 31, 2018 Net sales $ 7 $ 449 $ 388 Cost of sales 3 251 173 Other operating costs 1 43 90 Operating profit $ 3 $ 155 $ 125 Income from equity investments 1 8 1 Income taxes — 54 9 Income from discontinued operations, net of tax $ 4 $ 109 $ 117 Noncontrolling interests — (7) (9) Income from continuing operations, net of tax and noncontrolling interests $ 4 $ 102 $ 108 For the years ended December 31, 2020, 2019 and 2018 there were no material amounts of capital expenditures or significant operating or investing non-cash items related to discontinued operations. Non-Merger Related Acquisitions Non-merger related acquisitions of $68 million, $225 million and $25 million for the years ended December 31, 2020, 2019 and 2018, respectively, were primarily related to the Americas and are not material, individually or in the aggregate.

Cost Reduction Programs and Oth

Cost Reduction Programs and Other Charges (Notes)	12 Months Ended
	Dec. 31, 2020
Restructuring and Related Activities [Abstract]
Cost reduction programs and other charges	COST REDUCTION PROGRAMS AND OTHER CHARGES Cost reduction programs and other charges were $506 million, $567 million, and $309 million for the 12 months ended December 31, 2020, 2019, and 2018, respectively. After tax and noncontrolling interests, charges were $372 million, $444 million, and $306 million for the same respective periods. The following tables provide a summary of the pre-tax charges by reportable segment for the years ended December 31, 2020 and December 31, 2019. Year Ended December 31, 2020 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 35 $ 24 59 13 $ 72 EMEA 131 21 152 3 155 APAC 7 2 9 3 12 Engineering 38 28 66 4 70 Other 87 18 105 92 197 Total $ 298 $ 93 $ 391 $ 115 $ 506 Year Ended December 31, 2019 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 36 $ 20 56 34 $ 90 EMEA 105 16 121 21 142 APAC 40 10 50 72 122 Engineering 1 12 13 (9) 4 Other 22 42 64 145 209 Total $ 204 $ 100 $ 304 $ 263 $ 567 Cost Reduction Programs In 2019, Linde initiated a cost reduction program, which represents charges of achieving synergies and cost efficiencies expected from the merger of Praxair and Linde AG (see Note 2). Total charges related to the cost reduction programs were $391 million ( $277 million, after tax and noncontrolling interests ) and $304 million ($233 million, after tax) for the years ended December 31, 2020 and December 31, 2019, respectively. Severance costs During the year ended December 31, 2020, severance costs of $298 million were recorded for the elimination of approximately 3,100 positions. Severance costs of $204 million for the year ended December 31, 2019 were recorded for the elimination of approximately 2,400 positions. As of December 31, 2020 , the majority of the actions have been taken, with the remaining actions anticipated to be completed within the next 12 months. Other cost reduction charges Other cost reduction charges were $93 million and $100 million for the years ended December 31, 2020 and December 31, 2019, respectively. These amounts primarily represent charges related to the execution of the company's synergistic actions including location consolidations and business rationalization projects, software and process harmonization, and associated non-recurring costs. Merger-Related Costs and Other Charges Merger-related costs and other charges were $115 million ($95 million, after tax), $263 million ($211 million, after tax and noncontrolling interests), and $309 million ($306 million, after tax and noncontrolling interests) for the years ended December 31, 2020, 2019, and 2018, respectively. 2019 includes other charges for an asset impairment related to a joint venture in APAC of approximately $73 million ($42 million, after tax and noncontrolling interests) resulting from an unfavorable arbitration ruling. 2018 includes other charges of $73 million c omprised of the following; (i) a $40 million charge ($40 million, after-tax) related to an unfavorable development related to a supplier contract in China, (ii) restructuring charges of $21 million ($18 million, after-tax) and (iii) a $12 million charge ($12 million, after-tax) associated with the transition to hyper-inflationary accounting in Argentina. Cash Requirements Total cash requirements of the cost reduction program and other charges during the twelve months ended December 31, 2020 are estimated to be approximately $390 million, of which $221 million was paid through December 31, 2020. Remaining cash requirements are expected to be paid through 2023. Total cost reduction programs and other charges, net of payments in the consolidated statements of cash flows for the twelve months ended December 31, 2020 and 2019 also reflect the impact of cash payments of liabilities, including merger-related tax liabilities, accrued as of December 31, 2019 and 2018, respectively. The following table summarizes the activities related to the company's cost reduction programs and other charges during 2019 and 2020: (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total 2019 Cost Reduction Programs and Other Charges $ 204 $ 100 304 $ 263 $ 567 Less: Cash payments (91) (57) (148) (112) (260) Less: Non-cash charges — (21) (21) (78) (99) Foreign currency translation and other 4 (6) (2) (6) (8) Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 2020 Cost Reduction Programs and Other Charges 298 93 391 115 506 Less: Cash payments (156) (20) (176) (45) (221) Less: Non-cash charges — (68) (68) (82) (150) Foreign currency translation and other 24 1 25 9 34 Balance, December 31, 2020 $ 283 $ 22 $ 305 $ 64 $ 369 Classification in the consolidated financial statements The pre-tax charges for each year are shown within operating profit in a separate line item on the consolidated statements of income. In the consolidated balance sheets, reductions in assets are recorded against the carrying value of the related assets and unpaid amounts are recorded as other current or long-term liabilities (see Note 7). On the consolidated statements of cash flows, the pre-tax impact of these charges, net of cash payments, is shown as an adjustment to reconcile net income to net cash provided by operating activities. In Note 18 Segment Information, Linde excluded these charges from its management definition of segment operating profit; a reconciliation of segment operating profit to consolidated operating profit is shown within the segment operating profit table.

Leases

Leases	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Leases	LEASES In the normal course of its business, Linde enters into various leases as the lessee, primarily involving manufacturing and distribution equipment and office space. Linde determines whether a contract is or contains a lease at contract inception. Total lease and rental expenses related to operating lease right of use assets for the twelve months ended December 31, 2020 and 2019 was $341 million, and $364 million respectively. Operating leases costs are included in selling, general and administrative expenses and cost of sales, exclusive of depreciation and amortization. The related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively. Total lease and rental expenses related to finance lease right of use assets for the twelve months ended December 31, 2020 and 2019 was $44 million and $31 million, respectively, and the costs are included in depreciation and amortization and interest. Related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively . Linde includes renewal options that are reasonably certain to be exercised as part of the lease term. Operating and financing lease expenses above include short term and variable lease costs which are immaterial. As most leases do not provide an implicit rate, Linde uses the applicable incremental borrowing rate at lease commencement to measure lease liabilities and right-of-use assets. Linde determines incremental borrowing rates through market sources. The company has elected to apply the short-term lease exception for all underlying asset classes. Short-term leases are leases that, at the commencement date, have a lease term of twelve months or less and do not include a purchase option that the lessee is reasonably certain to exercise. Leases that meet the short-term lease definition are not recognized on the balance sheet, but rather expensed on a straight-line basis over the lease term. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance. The company does not have material variable lease payments. Gains and losses on sale and leaseback transactions were immaterial. Operating cash flows used for operating leases for the twelve months ended December 31, 2020 and 2019 were $317 million and $341 million, respectively. Cash flows used for finance leases for the same period were immaterial. Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2020 December 31, 2019 Operating Leases Operating lease right-of-use assets $ 935 $ 1,025 Other current liabilities 237 260 Other long-term liabilities 669 716 Total operating lease liabilities 906 976 Finance Leases Finance lease right-of-use assets* 155 140 Other current liabilities* 38 32 Other long-term liabilities* 125 117 Total finance lease liabilities $ 163 $ 149 * Finance right of use assets at December 31, 2019 are recorded within property plant and equipment. Current and long-term finance lease liabilities at December 31, 2019 are recorded within current portion long-term debt and long-term debt, respectively. Supplemental operating lease information: December 31, 2020 December 31, 2019 Weighted average lease term (years) 9 7 Weighted average discount rate 2.83 % 2.97 % Future operating and finance lease payments as of December 31, 2020 are as follows (millions of dollars): Period Operating Leases Financing Leases 2021 $ 251 $ 41 2022 187 37 2023 131 27 2024 89 17 2025 62 12 Thereafter 257 71 Total future undiscounted lease payments 977 205 Less imputed interest (71) (42) Total reported lease liability $ 906 $ 163
Leases	LEASES In the normal course of its business, Linde enters into various leases as the lessee, primarily involving manufacturing and distribution equipment and office space. Linde determines whether a contract is or contains a lease at contract inception. Total lease and rental expenses related to operating lease right of use assets for the twelve months ended December 31, 2020 and 2019 was $341 million, and $364 million respectively. Operating leases costs are included in selling, general and administrative expenses and cost of sales, exclusive of depreciation and amortization. The related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively. Total lease and rental expenses related to finance lease right of use assets for the twelve months ended December 31, 2020 and 2019 was $44 million and $31 million, respectively, and the costs are included in depreciation and amortization and interest. Related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively . Linde includes renewal options that are reasonably certain to be exercised as part of the lease term. Operating and financing lease expenses above include short term and variable lease costs which are immaterial. As most leases do not provide an implicit rate, Linde uses the applicable incremental borrowing rate at lease commencement to measure lease liabilities and right-of-use assets. Linde determines incremental borrowing rates through market sources. The company has elected to apply the short-term lease exception for all underlying asset classes. Short-term leases are leases that, at the commencement date, have a lease term of twelve months or less and do not include a purchase option that the lessee is reasonably certain to exercise. Leases that meet the short-term lease definition are not recognized on the balance sheet, but rather expensed on a straight-line basis over the lease term. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance. The company does not have material variable lease payments. Gains and losses on sale and leaseback transactions were immaterial. Operating cash flows used for operating leases for the twelve months ended December 31, 2020 and 2019 were $317 million and $341 million, respectively. Cash flows used for finance leases for the same period were immaterial. Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2020 December 31, 2019 Operating Leases Operating lease right-of-use assets $ 935 $ 1,025 Other current liabilities 237 260 Other long-term liabilities 669 716 Total operating lease liabilities 906 976 Finance Leases Finance lease right-of-use assets* 155 140 Other current liabilities* 38 32 Other long-term liabilities* 125 117 Total finance lease liabilities $ 163 $ 149 * Finance right of use assets at December 31, 2019 are recorded within property plant and equipment. Current and long-term finance lease liabilities at December 31, 2019 are recorded within current portion long-term debt and long-term debt, respectively. Supplemental operating lease information: December 31, 2020 December 31, 2019 Weighted average lease term (years) 9 7 Weighted average discount rate 2.83 % 2.97 % Future operating and finance lease payments as of December 31, 2020 are as follows (millions of dollars): Period Operating Leases Financing Leases 2021 $ 251 $ 41 2022 187 37 2023 131 27 2024 89 17 2025 62 12 Thereafter 257 71 Total future undiscounted lease payments 977 205 Less imputed interest (71) (42) Total reported lease liability $ 906 $ 163

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The years ended December 31, 2020 and 2019 reflect a full year of Linde plc; the year ended December 31, 2018 reflects Praxair for the entire year and Linde AG for the period beginning October 31, 2018 (the merger date). Pre-tax income applicable to U.S. and foreign operations is as follows: (Millions of dollars) Year Ended December 31, 2020 2019 2018 United States $ 1,253 $ 1,161 $ 931 Foreign (a) 2,131 1,766 4,118 Total income before income taxes $ 3,384 $ 2,927 $ 5,049 (a) 2019 includes a $164 million gain related to the Praxair India divestiture and 2018 includes a $3,294 million gain related to the Praxair Europe divestiture (See Note 2). Provision for Income Taxes The following is an analysis of the provision for income taxes: (Millions of dollars) Year Ended December 31, 2020 2019 (a) 2018(b) Current tax expense (benefit) U.S. federal $ 185 $ 64 $ 390 State and local 17 39 (7) Foreign 1,013 969 620 1,215 1,072 1,003 Deferred tax expense (benefit) U.S. federal 20 85 8 State and local 7 — 15 Foreign (395) (388) (209) (368) (303) (186) Total income taxes $ 847 $ 769 $ 817 (a) 2019 includes $70 million related to divestitures, foreign current tax expense of $48 million and foreign deferred tax expense of $22 million. (b) 2018 includes a benefit of $61 million related to the Tax Act (See below) and a charge of $371 million ($252 million U.S., $4 million state, $114 million foreign current tax expense and $1 million of U.S. deferred income tax expense) related to divestitures (See Note 2). U.S. Tax Cuts and Jobs Act (Tax Act) 2018 Following the enactment of the Tax Cuts and Jobs Act (“Tax Act”) in 2017, the company completed its accounting and updated its provisional estimates in accordance with SAB 118 in the fourth quarter of 2018, resulting in a net reduction to tax expense of $61 million, $41 million U.S. federal and $20 million of state income tax (net of federal tax benefit). As of December 31, 2020 and 2019, the tax payable related to the deemed repatriation tax is $230 million and $261 million, respectively, of which $204 million and $235 million is classified as other long-term liabilities on the consolidated balance sheet (See Note 7), respectively. The company is required to fund the balance in annual installments through 2025. Effective Tax Rate Reconciliation For purposes of the effective tax rate reconciliation, the company utilizes the U.S. statutory income tax rate of 21%. An analysis of the difference between the provision for income taxes and the amount computed by applying the U.S. statutory income tax rate to pre-tax income follows: (Dollar amounts in millions) Year Ended December 31, 2020 2019 2018 U.S. statutory income tax $ 711 21.0 % $ 615 21.0 % $ 1,060 21.0 % State and local taxes – net of federal benefit 21 0.6 % 31 1.1 % 30 0.6 % U.S. tax credits and deductions (a) (8) (0.2) % (31) (1.1) % (12) (0.2) % Foreign tax differentials (b) 167 4.9 % 113 3.9 % 57 1.1 % Share-Based compensation (53) (1.6) % (41) (1.4) % (22) (0.4) % Tax Act — — % — — % (61) (1.2) % Divestitures (c) — — % 36 1.2 % (321) (6.4) % Other – net (d) 9 0.3 % 46 1.6 % 86 1.7 % Provision for income taxes $ 847 25.0 % $ 769 26.3 % $ 817 16.2 % ________________________ (a) U.S. tax credits and deductions relate to foreign derived intangible income and the research and experimentation tax credit in 2020, 2019 and 2018. (b) Primarily related to differences between the U.S. tax rate and the statutory tax rate in the countries where the company operates. Other permanent items and tax rate changes were not significant. (c) Divestitures primarily relate to the sale of the company’s Indian business in 2019 and European business in 2018 (See Note 2). (d) Other - net includes $11 million, $26 million and $34 million of U.S tax related to Global Intangible Low-Taxed Income in 2020, 2019 and 2018, respectively and an increase in unrecognized tax benefits in Europe of $44 million in 2018. Net Deferred Tax Liabilities Net deferred tax liabilities included in the consolidated balance sheets are comprised of the following: (Millions of dollars) December 31, 2020 2019 Deferred tax liabilities Fixed assets $ 3,430 $ 3,539 Goodwill 173 145 Other intangible assets 3,703 3,688 Subsidiary/equity investments 609 664 Other (a) 791 789 $ 8,706 $ 8,825 Deferred tax assets Carryforwards $ 386 $ 441 Benefit plans and related (b) 814 721 Inventory 70 72 Accruals and other (c) 1,243 1,167 $ 2,513 $ 2,401 Less: Valuation allowances (d) (243) (222) $ 2,270 $ 2,179 Net deferred tax liabilities $ 6,436 $ 6,646 Recorded in the consolidated balance sheets as (Note 7): Other long-term assets 268 243 Deferred credits 6,704 6,889 $ 6,436 $ 6,646 ________________________ (a) Includes $255 million in 2020 and 2019 related to right-of-use lease assets. (b) Includes deferred taxes of $560 million and $446 million in 2020 and 2019, respectively, related to pension / OPEB funded status (See Notes 7 and 16). (c) Includes $255 million in 2020 and 2019 related to lease liabilities and $63 million and $81 million in 2020 and 2019, respectively, related to research and development costs. (d) Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2020 2019 2018 Balance, January 1, $ (222) $ (237) $ (76) Income tax (charge) benefit (21) (31) (51) Merger with Linde AG — 18 (121) Other, including write-offs (i) 2 26 7 Translation adjustments (2) 2 4 Balance, December 31, $ (243) $ (222) $ (237) (i) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 14). The company evaluates deferred tax assets quarterly to ensure that estimated future taxable income will be sufficient in character (e.g., capital gain versus ordinary income treatment), amount and timing to result in their recovery. After considering the positive and negative evidence, a valuation allowance is established to reduce the assets to their realizable value when management determines that it is more likely than not (i.e., greater than 50% likelihood) that a deferred tax asset will not be realized. Considerable judgment is required in establishing deferred tax valuation allowances. As of December 31, 2020, the company had $386 million of deferred tax assets relating to net operating losses (“NOLs”) and tax credits and $243 million of valuation allowances. These deferred tax assets include $276 million relating to NOLs of which $34 million expire within 5 years, $110 million expire after 5 years and $132 million have no expiration. The deferred tax assets also include $110 million related to credits of which $9 million expire within 5 years, $93 million expire after 5 years, and $8 million have no expiration. The valuation allowances of $243 million primarily relate to NOLs and are required because management has determined, based on financial projections and available tax strategies, that it is unlikely that the NOLs will be utilized before they expire. If events or circumstances change, valuation allowances are adjusted at that time resulting in an income tax benefit or charge. The company has $609 million of foreign income taxes accrued related to its investments in subsidiaries and equity investments as of December 31, 2020. A provision has not been made for any additional foreign income tax at December 31, 2020 on approximately $32 billion related to its investments in subsidiaries because the company intends to remain indefinitely reinvested. While the $32 billion could become subject to additional foreign income tax if there is a sale of a subsidiary, or earnings are remitted as dividends, it is not practicable to estimate the unrecognized deferred tax liability. Uncertain Tax Positions Unrecognized income tax benefits represent income tax positions taken on income tax returns but not yet recognized in the consolidated financial statements. The company has unrecognized income tax benefits totaling $452 million, $472 million and $319 million as of December 31, 2020, 2019 and 2018, respectively. If recognized, essentially all of the unrecognized tax benefits and related interest and penalties would be recorded as a benefit to income tax expense on the consolidated statements of income. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Millions of dollars) 2020 2019 2018 Unrecognized income tax benefits, January 1 $ 472 $ 319 $ 54 Additions for tax positions of prior years (a) 35 151 104 Reductions for tax positions of prior years (34) (3) (7) Additions for current year tax positions (b) 11 33 179 Reductions for settlements with taxing authorities (c) (39) (26) (3) Foreign currency translation and other 7 (2) (8) Unrecognized income tax benefits, December 31 $ 452 $ 472 $ 319 ________________________ (a) Increase primarily relates to tax positions in the United States and Europe, $66 million in 2019 related to the merger with Linde AG. (b) 2018 includes $167 million related to the merger with Linde AG. (c) Settlements are uncertain tax positions that were effectively settled with the taxing authorities, including positions where the company has agreed to amend its tax returns to eliminate the uncertainty. The company classifies interest income and expense related to income taxes as tax expense in the consolidated statements of income. The company recognized net interest expense of $29 million, $1 million and $32 million for the years ended December 31, 2020, December 31, 2019 and December 31, 2018, respectively. The company had $99 million and $65 million of accrued interest and penalties as of December 31, 2020 and December 31, 2019, respectively which were recorded in other long-term liabilities in the consolidated balance sheets (See Note 7). As of December 31, 2020, the company remained subject to examination in the following major tax jurisdictions for the tax years as indicated below: Major tax jurisdictions Open Years North and South America United States 2017 through 2020 Canada 2013 through 2020 Mexico 2014 through 2020 Brazil 2003 through 2020 Europe and Africa France 2014 through 2020 Germany 2015 through 2020 Netherlands 2015 through 2020 Republic of South Africa 2017 through 2020 Spain 2006 through 2020 United Kingdom 2015 through 2020 Asia and Australia Australia 2016 through 2020 China 2015 through 2020 India 2006 through 2020 South Korea 2015 through 2020 Taiwan 2015 through 2020 The company is currently under audit in a number of jurisdictions. As a result, it is reasonably possible that some of these matters will conclude or reach the stage where a change in unrecognized income tax benefits may occur within the next twelve months. At the time new information becomes available, the company will record any adjustment to income tax expense as required. Final determinations, if any, are not expected to be material to the consolidated financial statements. The company is also subject to income taxes in many hundreds of state and local taxing jurisdictions that are open to tax examinations.

Earnings Per Share - Linde PLC

Earnings Per Share - Linde PLC Shareholders	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Share - Linde PLC Shareholders	EARNINGS PER SHARE – LINDE PLC SHAREHOLDERS Basic and Diluted earnings per share - Linde plc shareholders is computed by dividing Income from continuing operations, Income from discontinued operations, net of tax, and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: 2020 2019 2018 Numerator (Millions of dollars) Income from continuing operations $ 2,497 $ 2,183 $ 4,273 Income from discontinued operations, net of tax 4 102 108 Net Income – Linde plc $ 2,501 $ 2,285 $ 4,381 Denominator (Thousands of shares) Weighted average shares outstanding 526,404 540,859 330,088 Shares earned and issuable under compensation plans 332 235 313 Weighted average shares used in basic earnings per share * 526,736 541,094 330,401 Effect of dilutive securities Stock options and awards 4,421 4,076 3,726 Weighted average shares used in diluted earnings per share * 531,157 545,170 334,127 Basic earnings per share from continuing operations $ 4.74 $ 4.03 $ 12.93 Basic earnings per share from discontinued operations 0.01 0.19 0.33 Basic Earnings Per Share $ 4.75 $ 4.22 $ 13.26 Diluted earnings per share from continuing operations $ 4.70 $ 4.00 $ 12.79 Diluted earnings per share from discontinued operations 0.01 0.19 0.32 Diluted Earnings Per Share $ 4.71 $ 4.19 $ 13.11 * As a result of the merger, share amounts for the year ended December 31, 2018 reflect a weighted average effect of Praxair shares outstanding prior to October 31, 2018 and Linde plc shares outstanding on and after October 31, 2018. There were no antidilutive shares for the years ended December 31, 2020, 2019 or 2018.

Supplemental Information

Supplemental Information	12 Months Ended
	Dec. 31, 2020
Supplemental Information [Abstract]
Supplemental Information	SUPPLEMENTAL INFORMATION The years ended December 31, 2020 and 2019 reflect the combined business. December 31, 2018 reflects Praxair for the entire year and the Linde AG for the period beginning after October 31, 2018 (the merger date), including the impacts of purchase accounting. Income Statement (Millions of dollars) Year Ended December 31, 2020 2019 2018 Selling, General and Administrative Selling $ 1,303 $ 1,600 $ 757 General and administrative 1,890 1,857 872 $ 3,193 $ 3,457 $ 1,629 Year Ended December 31, 2020 2019 2018 Depreciation and Amortization (a) Depreciation $ 3,861 $ 3,940 $ 1,615 Amortization of intangibles (Note 10) 765 735 215 Depreciation and Amortization $ 4,626 $ 4,675 $ 1,830 Year Ended December 31, 2020 2019 2018 Other Income (Expenses) – Net Currency related net gains (losses) $ (28) $ (11) $ 4 Partnership income 10 8 8 Severance expense (5) (7) (7) Asset divestiture gains (losses) – net (78) 10 6 Other – net 40 68 7 $ (61) $ 68 $ 18 Year Ended December 31, 2020 2019 2018 Interest Expense – Net Interest incurred on debt and other $ 277 $ 284 $ 297 Interest income (55) (112) (80) Amortization on acquired debt (85) (96) (21) Interest capitalized (38) (38) (20) Bond redemption (b) 16 — 26 $ 115 $ 38 $ 202 Year Ended December 31, 2020 2019 2018 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 125 $ 87 $ 12 Redeemable noncontrolling interests' operations (Note 14) — 2 3 Noncontrolling interests from continuing operations $ 125 $ 89 $ 15 Noncontrolling interests from discontinued operations — $ 7 $ 9 Balance Sheet (Millions of dollars) December 31, 2020 2019 Accounts Receivable Trade and Other receivables $ 4,638 $ 4,628 Less: allowance for expected credit losses (471) (306) $ 4,167 $ 4,322 Receivables For trade receivables an expected credit loss approach was adopted as of January 1, 2020. Linde applies loss rates that are lifetime expected credit losses at initial recognition of the receivables. These expected loss rates are based on an analysis of the actual historical default rates for each business, taking regional circumstances into account. If necessary, these historical default rates are adjusted to reflect the impact of current changes in the macroeconomic environment using forward-looking information. The loss rates are also evaluated based on the expectations of the responsible management team regarding the collectability of the receivables. Gross trade receivables aged less than one year were $4,169 million and $4,075 million at December 31, 2020 and December 31, 2019, respectively, and gross receivables aged greater than one year were $358 million and $249 million at December 31, 2020 and December 31, 2019, respectively. Gross other receivables were $111 million and $304 million at December 31, 2020 and December 31, 2019, respectively. Receivables aged greater than one year are generally fully reserved unless specific circumstances warrant exceptions, such as those backed by federal governments. Provisions for expected credit losses were $182 million, $170 million and $25 million for the twelve months ended December 31, 2020, 2019 and 2018, respectively. The allowance activity in the twelve months ended December 31, 2020 related to write-offs of uncollectible amounts, net of recoveries and currency movements is not material. December 31, 2020 2019 Inventories Raw materials and supplies $ 411 $ 396 Work in process 337 331 Finished goods 981 970 $ 1,729 $ 1,697 December 31, 2020 2019 Prepaid and Other Current Assets Prepaid and other deferred charges (d) $ 516 $ 516 VAT recoverable 261 275 Unrealized gains on derivatives (Note 12) 110 85 Assets held for sale (Note 2) 4 125 Other 221 264 $ 1,112 $ 1,265 December 31, 2020 2019 Other Long-term Assets Pension assets (Note 16) $ 55 $ 78 Insurance contracts (e) 61 75 Long-term receivables, net (f) 201 150 Lease assets (Note 4) 1,090 1,025 Deposits 47 56 Investments carried at cost 23 40 Deferred charges 96 90 Deferred income taxes (Note 5) 268 243 Unrealized gains on derivatives (Note 12) 90 82 Other 217 174 $ 2,148 $ 2,013 December 31, 2020 2019 Other Current Liabilities Accrued expenses $ 1,226 $ 1,079 Payroll 653 619 VAT payable 336 268 Pension and postretirement (Note 16) 34 27 Interest payable 135 127 Lease liability (Note 4) 275 260 Insurance reserves 38 38 Unrealized losses on derivatives (Note 12) 70 54 Noncontrolling interest redemption and dividend (Note 14) 231 — Synergy cost accruals (Note 3) 199 140 Other 1,135 891 $ 4,332 $ 3,503 December 31, 2020 2019 Other Long-term Liabilities Pension and postretirement (Note 16) $ 2,963 $ 2,548 Tax liabilities for uncertain tax positions (Note 5) 355 342 Tax Act liabilities for deemed repatriation (Note 5) 204 235 Lease liability (Note 4) 794 716 Interest and penalties for uncertain tax positions (Note 5) 99 65 Insurance reserves 33 28 Asset retirement obligation 302 293 Unrealized losses on derivatives (Note 12) 11 45 Synergy cost accruals (Note 3) 170 60 Other 588 556 $ 5,519 $ 4,888 December 31, 2020 2019 Deferred Credits Deferred income taxes (Note 5) $ 6,704 $ 6,889 Other 532 347 $ 7,236 $ 7,236 December 31, 2020 2019 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (g) $ (3,788) $ (3,357) EMEA (g) 1,020 (136) APAC (g) 616 (140) Engineering 354 (29) Other (1,020) 282 (2,818) (3,380) Derivatives – net of taxes 4 (27) Pension/OPEB funded status obligation (net of $560 million and $446 million tax benefit in 2020 and 2019) (Note 16) (1,876) (1,407) $ (4,690) $ (4,814) (a) Depreciation and amortization expense in 2020 include $1,267 million and $653 million, respectively, of Linde AG purchase accounting impacts. In 2019, depreciation and amortization expense include $1,298 million and $642 million, respectively, of Linde AG purchase accounting impacts. (b) In December 2018, Linde repaid $600 million of 4.50% notes due 2019 and €600 million of 1.50% notes due 2020 resulting in a $26 million interest charge. In December 2020, the company repaid $500 million of 4.05% notes and $500 million of 3.00% notes that were due in 2021 resulting in a $16 million interest charge. (c) Noncontrolling interests from continuing operations includes a $1 million benefit in 2019 and a $35 million charge in 2018 related to the 8% of Linde AG Shares which were not tendered in the Exchange Offer. Linde AG completed the cash merger squeeze-out of all its minority shares on April 8, 2019 (see Note 2). In addition, 2020, 2019 and 2018 noncontrolling interests from continuing operations includes $57 million, $54 million and $24 million, respectively, of Linde AG purchase accounting impacts. (d) Includes estimated income tax payments of $115 million in both 2020 and 2019. (e) Consists primarily of insurance contracts and other investments to be utilized for non-qualified pension and OPEB obligations. (f) The balances at December 31, 2020 and 2019 are net of reserves of $34 million and $44 million, respectively. The amounts in both years relate primarily to long-term notes receivable from customers in APAC and EMEA and government receivables in Brazil.

Property, Plant & Equipment - N

Property, Plant & Equipment - Net	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment - Net	PROPERTY, PLANT AND EQUIPMENT – NET Significant classes of property, plant and equipment are as follows: (Millions of dollars) December 31, Depreciable Lives (Yrs) 2020 2019 Production plants (primarily 15-year life) (a) 10-20 $ 28,226 $ 25,493 Storage tanks 15-20 4,461 4,295 Transportation equipment and other 3-15 2,978 2,809 Cylinders 10-30 4,491 4,184 Buildings 25-40 3,327 3,162 Land and improvements (b) 0-20 1,259 1,229 Construction in progress 3,257 3,146 47,999 44,318 Less: accumulated depreciation (19,288) (15,254) $ 28,711 $ 29,064 (a) - Depreciable lives of production plants related to long-term customer supply contracts are generally consistent with the contract lives.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2018 $ 9,174 $ 10,960 $ 5,295 $ 1,075 $ 370 $ 26,874 Acquisitions (Note 2) 135 — — — 135 Measurement period adjustments (Note 2) (255) (636) (323) 1,410 (42) 154 Foreign currency translation and other (12) (81) (15) (15) (21) (144) Balance, December 31, 2019 9,042 10,243 4,957 2,470 307 27,019 Acquisitions (Note 2) 13 — — — — 13 Foreign currency translation and other 35 643 305 212 23 1,218 Disposals (7) (42) — — — (49) Balance, December 31, 2020 $ 9,083 $ 10,844 $ 5,262 $ 2,682 $ 330 $ 28,201

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	OTHER INTANGIBLE ASSETS The following is a summary of Linde’s other intangible assets at December 31, 2020 and 2019: (Millions of dollars) For the year ended December 31, 2020 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2019 $ 13,205 $ 2,764 $ 1,612 $ 17,581 Additions 5 — 56 61 Foreign currency translation 632 134 47 813 Disposals (2) — (20) (22) Other * (64) (3) 2 (65) Balance, December 31, 2020 13,776 2,895 1,697 18,368 Less: accumulated amortization: Balance, December 31, 2019 (885) (69) (490) (1,444) Amortization expense (Note 7) (589) (45) (131) (765) Foreign currency translation (53) (3) 1 (55) Disposals 1 — 20 21 Other * 56 (1) 4 59 Balance, December 31, 2020 (1,470) (118) (596) (2,184) Net intangible asset balance at December 31, 2020 $ 12,306 $ 2,777 $ 1,101 $ 16,184 (Millions of dollars) For the year ended December 31, 2019 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2018 $ 13,288 $ 2,288 $ 1,366 $ 16,942 Additions 30 6 51 87 Foreign currency translation (59) (21) (11) (91) Measurement period adjustments (8) 492 178 662 Other * (46) (1) 28 (19) Balance, December 31, 2019 13,205 2,764 1,612 17,581 Less: accumulated amortization: Balance, December 31, 2018 (317) (22) (380) (719) Amortization expense (Note 7) (584) (47) (104) (735) Foreign currency translation — — 2 2 Other * 16 — (8) 8 Balance, December 31, 2019 (885) (69) (490) (1,444) Net balance at December 31, 2019 $ 12,320 $ 2,695 $ 1,122 $ 16,137 *Other primarily relates to the write-off of fully amortized assets and reclassifications. There are no expected residual values related to these intangible assets. Amortization expense for the years ended December 31, 2020, 2019 and 2018 was $765 million, $735 million and $215 million, respectively. The remaining weighted-average amortization period for intangible assets is approximately 26 years. Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2021 $ 729 2022 608 2023 581 2024 572 2025 529 Thereafter 11,173 Total amortization related to finite-lived intangible assets 14,192 Indefinite-lived intangible assets at December 31, 2020 1,992 Net intangible assets at December 31, 2020 $ 16,184

Debt

Debt	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Debt	DEBT The following is a summary of Linde’s outstanding debt at December 31, 2020 and 2019 : (Millions of dollars) 2020 2019 Short-term Commercial paper $ 2,527 $ 996 Other borrowings (primarily international) 724 736 Total short-term debt 3,251 1,732 Long-term (a) (U.S. dollar denominated unless otherwise noted) 2.25% Notes due 2020 (b) — 300 1.75% Euro denominated notes due 2020 (b, c) — 1,137 0.634% Euro denominated notes due 2020 — 56 4.05% Notes due 2021 (d) — 499 3.875% Euro denominated notes due 2021 (c) 748 711 3.00% Notes due 2021 (d) — 499 0.250% Euro denominated notes due 2022 (c) 1,226 1,129 2.45% Notes due 2022 599 599 2.20% Notes due 2022 499 499 2.70% Notes due 2023 499 499 2.00% Euro denominated notes due 2023 (c) 832 776 5.875% GBP denominated notes due 2023 (c) 460 456 1.20% Euro denominated notes due 2024 671 615 1.875% Euro denominated notes due 2024 (c) 389 361 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 607 556 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 196 1.652% Euro denominated notes due 2027 100 93 0.250% Euro denominated notes due 2027 (e) 914 — 1.00% Euro denominated notes due 2028 (c) 966 872 1.10% Notes due 2030 (f) 696 — 1.90% Euro denominated notes due 2030 127 118 0.550% Euro denominated notes due 2032 (e) 909 — 3.55% Notes due 2042 664 662 2.00% Notes due 2050 (f) 296 — International borrowings 372 309 Other 10 159 12,903 12,224 Less: current portion of long-term debt (751) (1,531) Total long-term debt 12,152 10,693 Total debt $ 16,154 $ 13,956 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) In September 2020, the company repaid €1,000 million of 1.75% notes and $300 million of 2.25% notes that became due. (c) December 31, 2020 and 2019 included a cumulative $79 million and $38 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. (d) In December 2020, the company repaid $500 million of 4.05% notes and $500 million of 3.00% notes that were due in 2021 resulting in a $16 million interest charge. (e) In May 2020, Linde issued €750 million of 0.250% notes due 2027 and €750 million of 0.550% notes due 2032. (f) In August 2020, Linde issued $700 million of 1.100% notes due 2030 and $300 million of 2.000% notes due 2050. Credit Facilities On March 26, 2019 the company and certain of its subsidiaries entered into an unsecured revolving credit agreement ("the Credit Agreement") with a syndicate of banking institutions, which became effective on March 29, 2019. The Credit Agreement provides for total commitments of $5.0 billion, which may be increased up to $6.5 billion, subject to receipt of additional commitments and satisfaction of customary conditions. There are no financial maintenance covenants contained within the Credit Agreement. The revolving credit facility expires on March 26, 2024 with the option to request two one-year extensions of the expiration date. In connection with the effectiveness of the Credit Agreement, Praxair and Linde AG terminated their major respective existing revolving credit facilities. No borrowings were outstanding under the Credit Agreement as of December 31, 2020. On September 3, 2019 Linde and the company’s subsidiaries Linde, Inc. and Linde GmbH entered into a series of parent and subsidiary guarantees related to currently outstanding notes as well as the $5 billion Credit Agreement. Other Debt Information As of December 31, 2020 and 2019, the weighted-average interest rate of short-term borrowings outstanding was 0.0% and 0.6%, respectively. Expected maturities of long-term debt are as follows: (Millions of dollars) 2021 $ 751 2022 2,440 2023 1,853 2024 1,067 2025 1,083 Thereafter 5,709 $ 12,903 As of December 31, 2020, the amount of Linde's assets pledged as collateral was immaterial. See Note 13 for the fair value information related to debt.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	FINANCIAL INSTRUMENTS In its normal operations, Linde is exposed to market risks relating to fluctuations in interest rates, foreign currency exchange rates and energy costs. The objective of financial risk management at Linde is to minimize the negative impact of such fluctuations on the company’s earnings and cash flows. To manage these risks, among other strategies, Linde routinely enters into various derivative financial instruments (“derivatives”) including interest-rate swap and treasury rate lock agreements, currency-swap agreements, forward contracts, currency options, and commodity-swap agreements. These instruments are not entered into for trading purposes and Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives that the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury-rate locks as hedges for accounting purposes; however, cross-currency interest rate contracts are generally not designated as hedges for accounting purposes. Certain currency contracts related to forecasted transactions are designated as hedges for accounting purposes. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Counterparties to Linde’s derivatives are major banking institutions with credit ratings of investment grade or better. The company has Credit Support Annexes ("CSAs") in place for certain entities with their principal counterparties to minimize potential default risk and to mitigate counterparty risk. Under the CSAs, the fair values of derivatives for the purpose of interest rate and currency management are collateralized with cash on a regular basis. As of December 31, 2020, the impact of such collateral posting arrangements on the fair value of derivatives was insignificant. Management believes the risk of incurring losses on derivative contracts related to credit risk is remote and any losses would be immaterial. The following table is a summary of the notional amount and fair value of derivatives outstanding at December 31, 2020 and 2019 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2020 2019 2020 2019 2020 2019 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 6,470 $ 7,936 $ 72 $ 62 $ 48 $ 37 Forecasted transactions 823 748 16 14 12 15 Cross-currency swaps 260 1,029 24 35 7 40 Commodity contracts N/A N/A 1 — — — Total $ 7,553 $ 9,713 $ 113 $ 111 $ 67 $ 92 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ 27 $ — $ 2 $ — $ 3 Forecasted transactions 355 464 20 9 14 3 Commodity contracts N/A N/A 3 6 — 1 Interest rate swaps 1,923 1,908 64 39 — — Total Hedges $ 2,278 $ 2,399 $ 87 $ 56 $ 14 $ 7 Total Derivatives $ 9,831 $ 12,112 $ 200 $ 167 $ 81 $ 99 (a) Current assets of $110 million are recorded in prepaid and other current assets; long-term assets of $90 million are recorded in other long-term assets; current liabilities of $70 million are recorded in other current liabilities; and long-term liabilities of $11 million are recorded in other long-term liabilities. Balance Sheet Items Foreign currency contracts related to balance sheet items consist of forward contracts entered into to manage the exposure to fluctuations in foreign-currency exchange rates on recorded balance sheet assets and liabilities denominated in currencies other than the functional currency of the related operating unit. Certain forward currency contracts are entered into to protect underlying monetary assets and liabilities denominated in foreign currencies from foreign exchange risk and are not designated as hedging instruments. For balance sheet items that are not designated as hedging instruments, the fair value adjustments on these contracts are offset by the fair value adjustments recorded on the underlying monetary assets and liabilities. Forecasted Transactions Foreign currency contracts related to forecasted transactions consist of forward contracts entered into to manage the exposure to fluctuations in foreign-currency exchange rates on (1) forecasted purchases of capital-related equipment and services, (2) forecasted sales, or (3) other forecasted cash flows denominated in currencies other than the functional currency of the related operating units. For forecasted transactions that are designated as cash flow hedges, fair value adjustments are recorded to accumulated other comprehensive income ("AOCI") with deferred amounts reclassified to earnings over the same time period as the income statement impact of the associated purchase. For forecasted transactions that do not qualify for cash flow hedging relationships, fair value adjustments are recorded directly to earnings. Cross-Currency Swaps Cross-currency swaps are entered into to limit the foreign currency risk of future principal and interest cash flows associated with intercompany loans, and to a more limited extent bonds, denominated in non-functional currencies. The fair value adjustments on the cross-currency swaps are recorded to earnings, where they are offset by fair value adjustments on the underlying intercompany loan or bond. Commodity Contracts Commodity contracts are entered into to manage the exposure to fluctuations in commodity prices, which arise in the normal course of business from its procurement transactions. To reduce the extent of this risk, Linde enters into a limited number of electricity, natural gas, and propane gas derivatives. The fair value adjustments for the majority of these contracts are recorded to AOCI and are eventually offset by the income statement impact of the underlying commodity purchase. For forecasted transactions that are designated as cash flow hedges, fair value adjustments are recorded to accumulated other comprehensive income ("AOCI") with deferred amounts reclassified to earnings over the same time period as the income statement impact of the associated purchase. Net investment hedges As of December 31, 2020, Linde has €1.7 billion ($2.1 billion) intercompany Euro-denominated credit facility loans and intercompany loans which are designated as hedges of the net investment positions in foreign operations. Since hedge inception, exchange rate movements have increased the credit facility loan and intercompany loans by $344 million, with the offsetting loss shown within the cumulative translation component of AOCI in the consolidated balance sheets and the consolidated statements of comprehensive income. Linde had previously designated Euro-denominated debt instruments as net investment hedges to reduce the company's exposure to changes in the currency exchange rate on investments in foreign subsidiaries with Euro functional currencies. Exchange rate movements of $206 million relating to the previously denominated Euro-denominated debt incurred in the financial periods prior to de-designation will remain in AOCI, until appropriate, such as upon sale or liquidation of the foreign operations at which time amounts will be reclassified to the consolidated statements of income. Exchange rate movements related to the Euro-denominated debt occurring after de-designation are shown in the consolidated statements of income. Interest Rate Swaps Linde uses interest rate swaps to hedge the exposure to changes in the fair value of financial assets and financial liabilities as a result of interest rate changes. These interest rate swaps effectively convert fixed-rate interest exposures to variable rates; fair value adjustments are recognized in earnings along with an equally offsetting charge/benefit to earnings for the changes in the fair value of the underlying financial asset or financial liability. The notional value of outstanding interest rate swaps of Linde with maturity dates from 2021 through 2028 was $1,923 million at December 31, 2020 and $1,908 million at December 31, 2019 (see Note 11 for further information). Terminated Treasury Rate Locks The unrecognized aggregate losses related to terminated treasury rate lock contracts on the underlying $500 million 2.20% fixed-rate notes that mature in 2022 at December 31, 2020 and December 31, 2019 was immaterial in both periods. The unrecognized gains/(losses) for the treasury rate locks are shown in AOCI and are being recognized on a straight line basis to interest expense - net over the term of the underlying debt agreements. Impact of derivative instruments on earnings and AOCI The following table summarizes the impact of the company's derivatives on the consolidated statements of income: (Millions of dollars) Amount of Pre-Tax Gain (Loss) December 31, 2020 2019 2018 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ (125) $ 253 $ (118) Other balance sheet items (40) 65 3 Total $ (165) $ 318 $ (115) * The gains (losses) on balance sheet items are offset by gains (losses) recorded on the underlying hedged assets and liabilities. Accordingly, the gains (losses) for the derivatives and the underlying hedged assets and liabilities related to debt items are recorded in the consolidated statements of income as interest expense-net. Other balance sheet items and anticipated net income gains (losses) are recorded in the consolidated statements of income as other income (expenses)-net. The amounts of gain or loss recognized in AOCI and reclassified to the consolidated statement of income was immaterial for the year ended December 31, 2020. Net losses expected to be reclassified to earnings during the next twelve months are also not material. The gains (losses) on net investment hedges are recorded as a component of AOCI within foreign currency translation adjustments in the consolidated balance sheets and the consolidated statements of comprehensive income. The gains (losses) on treasury rate locks are recorded as a component of AOCI within derivative instruments in the consolidated balance sheets and the consolidated statements of comprehensive income. The gains (losses) on net investment hedges are reclassified to earnings only when the related currency translation adjustments are required to be reclassified, usually upon sale or liquidation of the investment. The gains (losses) for interest rate contracts are reclassified to earnings as interest expense –net on a straight-line basis over the remaining maturity of the underlying debt.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Disclosures	FAIR VALUE DISCLOSURES The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows: Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2020 and 2019: Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2020 2019 2020 2019 2020 2019 Assets Derivative assets $ — $ — $ 200 $ 167 $ — $ — Investments and securities * 21 18 — — 47 28 Total $ 21 $ 18 $ 200 $ 167 $ 47 $ 28 Liabilities Derivative liabilities $ — $ — $ 81 $ 99 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's consolidated balance sheets. Level 1 investments and securities are marketable securities traded on an exchange. Level 2 investments are based on market prices obtained from independent brokers or determined using quantitative models that use as their basis readily observable market parameters that are actively quoted and can be validated through external sources, including third-party pricing services, brokers and market transactions. Level 3 investments and securities consist of a venture fund. For the valuation, Linde uses the net asset value received as part of the fund's quarterly reporting, which for the most part is not based on quoted prices in active markets. In order to reflect current market conditions, Linde proportionally adjusts these by observable market data (stock exchange prices) or current transaction prices. The level 3 investments and securities as of January 1, 2020 was $28 million. During the year ended December 31, 2020 there was approximately $3 million of foreign currency movement and $16 million in gains recognized in interest expense - net in the company's consolidated statements of income. The balance as of December 31, 2020 was $47 million. The fair value of cash and cash equivalents, short-term debt, accounts receivable-net, and accounts payable approximate carrying value because of the short-term maturities of these instruments. The fair value of long-term debt is estimated based on the quoted market prices for the same or similar issues. Long-term debt is categorized within either Level 1 or Level 2 of the fair value hierarchy depending on the trading volume of the issues and whether or not they are actively quoted in the market as opposed to traded through over-the-counter transactions. At December 31, 2020, the estimated fair value of Linde’s long-term debt portfolio was $13,611 million versus a carrying value of $12,903 million. At December 31, 2019 the estimated fair value of Linde’s long-term debt portfolio was $12,375 million versus a carrying value of $12,224 million. As Linde AG's assets and liabilities were measured at estimated fair value as of the merger date, differences between the carrying value and the fair value are not significant; remaining differences are attributable to interest rate increases subsequent to when the debt was issued and relative to stated coupon rates.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	12 Months Ended
	Dec. 31, 2020
Equity [Abstract]
Equity and Noncontrolling Interests	EQUITY AND NONCONTROLLING INTERESTS Linde plc Shareholders’ Equity At December 31, 2020 and 2019, Linde has total authorized share capital of €1,825,000 divided into 1,750,000,000 ordinary shares of €0.001 each, 25,000 A ordinary shares of €1.00 each, 25,000 deferred shares of €1.00 each and 25,000,000 preferred shares of €0.001 each. At December 31, 2020 there were 552,012,862 and 523,294,529 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2020 there were no shares of A ordinary shares, deferred shares or preferred shares issued or outstanding. At December 31, 2019 there were 552,012,862 and 534,380,544 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2019, there were no shares of A ordinary shares, deferred shares or preferred shares issued or outstanding. Linde’s Board of Directors may from time to time authorize the issuance of one or more series of preferred stock and, in connection with the creation of such series, determine the characteristics of each such series including, without limitation, the preference and relative, participating, optional or other special rights, and the qualifications, limitations or restrictions of the series. Other Linde plc Ordinary Share and Treasury Stock Transactions Linde may issue new ordinary shares for dividend reinvestment and stock purchase plans and employee savings and incentive plans. The number of new Linde ordinary shares issued from the merger date through December 31, 2019 was 958,293 shares. No new ordinary shares were issued in 2020. On December 10, 2018 the Linde board of directors approved the repurchase of $1.0 billion of its ordinary shares under which Linde had repurchased 6,385,887 shares through December 31, 2019 (4,068,642 shares were repurchased through December 31, 2018). Linde completed the repurchases under this program in the first quarter of 2019. On January 22, 2019 the company’s board of directors approved the additional repurchase of $6.0 billion of its ordinary shares under which Linde had repurchased 24,310,534 shares through December 31, 2020 (12,016,083 shares were repurchased through December 31, 2019). This program expired on February 1, 2021. On January 25, 2021 the Linde board of directors authorized a new share repurchase program for up to $5.0 billion of its ordinary shares expiring on July 31, 2023. Noncontrolling Interests Noncontrolling interest ownership changes are presented within the consolidated statements of equity. The decrease during 2020 primarily relates to the initiated buyout of minority interests in the Republic of South Africa. As of December 31, 2020, the conditions of the buyout were met obligating the company to execute in January 2021. Therefore, the company reclassified $196 million from non-controlling interest to other current liabilities reflecting the transaction price. An additional $35 million of dividends declared to the minority owners, reflected on the Dividends and other capital reductions line, was also reclassified to other current liabilities at December 31, 2020 and was paid in January 2021. The $2,921 million decrease during 2019 was primarily driven by completion of the cash merger squeeze-out of the 8% of Linde AG shares which were not tendered in the Exchange Offer related to the merger (See Note 2). The $186 million decrease during 2018 primarily relates to the sale of Praxair's industrial gases business in Europe (see Note 2). The "Impact of Merger" line item of the consolidated statements of equity includes the fair value of the noncontrolling interests acquired from Linde AG, including the 8% of Linde AG shares which were not tendered in the Exchange Offer that were the subject of a cash-merger squeeze-out completed in 2019 (See Note 2). Redeemable Noncontrolling Interests Noncontrolling interests with redemption features, such as put/sell options, that are not solely within the company’s control (“redeemable noncontrolling interests”) are reported separately in the consolidated balance sheets at the greater of carrying value or redemption value. For redeemable noncontrolling interests that are not yet exercisable, Linde calculates the redemption value by accreting the carrying value to the redemption value over the period until exercisable. If the redemption value is greater than the carrying value, any increase is adjusted directly to retained earnings and does not impact net income. At December 31, 2020, the redeemable noncontrolling interest balance includes an industrial gas business in EMEA where the noncontrolling shareholders have put options. The decrease of $100 million during 2020 relates to the full redemption of the industrial gas business in the Americas and redemption of the majority of the redeemable noncontrolling interest in the industrial gas business in EMEA.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION Share-based compensation expense was $133 million in 2020 ($95 million and $62 million in 2019 and 2018, respectively). The related income tax benefit recognized was $79 million in 2020 ($42 million and $30 million in 2019 and 2018, respectively). The expense was primarily recorded in selling, general and administrative expenses and no share-based compensation expense was capitalized. Summary of Plans The Amended and Restated 2009 Linde Long-Term Incentive Plan was initially adopted by the board of directors and shareholders of Praxair, Inc. on April 28, 2009 and has been amended since its initial adoption ("the 2009 Plan"). Upon completion of the business combination of Praxair, Inc. with Linde AG on October 31, 2018, the 2009 Plan was assumed by the company. The 2009 Plan permits awards of stock options, stock appreciation rights, restricted stock and restricted stock units, performance-based stock units and other equity awards to eligible officer and non-officer employees and non-employee directors of the company and its affiliates. As of December 31, 2020, 5,117,443 shares remained available for equity grants under the 2009 Plan, of which 1,406,647 shares may be granted as awards other than options or stock appreciation rights. Upon the completion of the business combination, all options outstanding under the 2009 Plan were converted into options to acquire the same number of shares of the company and at the same exercise price per share that applied prior to the business combination. Exercise prices for options granted under the 2009 Plan may not be less than the closing market price of the company’s ordinary shares on the date of grant and granted options may not be re-priced or exchanged without shareholder approval. Options granted under the 2009 Plan subject only to time vesting requirements may become partially exercisable after a minimum of one year after the date of grant but may not become fully exercisable until at least three years have elapsed from the date of grant, and all options have a maximum duration of ten years. In connection with the business combination, on October 31, 2018 the company's Board of Directors adopted the Long Term Incentive Plan 2018 of Linde plc (“the LTIP 2018”), the purpose of which was to replace certain outstanding Linde AG equity based awards that were terminated. Under the LTIP 2018, the aggregate number of shares available for replacement option rights and replacement restricted share units was set at 473,128. As of December 31, 2020, 277,553 shares remained available for grant, and since the company was obligated to make these replacement awards only in 2019, it does not anticipate any further grants under this plan. Exercise prices for the replacement option rights that were granted in 2019 under the LTIP 2018 were equal to EUR 1.67 ($1.92 as converted at an exchange rate from the time the exchange offer was completed as the option rights are exercisable in U.S. dollars on the NYSE) as prescribed in the business combination agreement. Each replacement option right granted under the LTIP 2018 is subject to vesting based on continued service until the end of the four-year waiting period applicable to the relevant Linde AG award that had been granted before the business combination. After vesting, each option right will be exercisable for one year. In order to satisfy option exercises and other equity grants, the company may issue authorized but previously unissued shares or it may issue treasury shares. Stock Option Fair Value The company utilizes the Black-Scholes Options-Pricing Model to determine the fair value of stock options consistent with that used in prior years. Management is required to make certain assumptions with respect to selected model inputs, including anticipated changes in the underlying stock price (i.e., expected volatility) and option exercise activity (i.e., expected life). Expected volatility is based on the historical volatility of the company’s stock over the most recent period commensurate with the estimated expected life of the company’s stock options and other factors. The expected life of options granted, which represents the period of time that the options are expected to be outstanding, is based primarily on historical exercise experience. The expected dividend yield is based on the company’s most recent history and expectation of dividend payouts. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant for a period commensurate with the estimated expected life. If factors change and result in different assumptions in future periods, the stock option expense that the company records for future grants may differ significantly from what the company has recorded in the current period. The weighted-average fair value of options granted during 2020 was $17.37 ($23.38 in 2019 and $19.29 in 2018) based on the Black-Scholes Options-Pricing model. The decrease in grant date fair value year-over-year is primarily attributable to the reduction in the risk-free interest rate. The weighted-average fair value of replacement option rights granted in 2019 was $160.08 based on intrinsic value method. The following weighted-average assumptions were used to value the grants in 2020, 2019 and 2018: Year Ended December 31, 2020 2019 2018 Dividend yield 2.2 % 2.0 % 2.1 % Volatility 15.8 % 14.3 % 14.4 % Risk-free interest rate 0.60 % 2.38 % 2.67 % Expected term years 6 6 5 The following table summarizes option activity under the plans as of December 31, 2020 and changes during the period then ended (averages are calculated on a weighted basis; life in years; intrinsic value expressed in millions): Activity Number of Average Average Aggregate Outstanding at January 1, 2020 9,297 $ 127.04 Granted 1,155 173.16 Exercised (2,205) 115.34 Cancelled or expired (180) 162.97 Outstanding at December 31, 2020 8,067 $ 136.05 6.0 $ 1,028 Exercisable at December 31, 2020 5,707 $ 123.93 5.0 $ 797 The aggregate intrinsic value represents the difference between the company’s closing stock price of $263.51 as of December 31, 2020 and the exercise price multiplied by the number of in the money options outstanding as of that date. The total intrinsic value of stock options exercised during 2020 was $264 million ($219 million and $113 million in 2019 and 2018, respectively). Cash received from option exercises under all share-based payment arrangements for 2020 was $36 million ($64 million and $66 million in 2019 and 2018, respectively). The cash tax benefit realized from share-based compensation totaled $70 million for 2020 ($56 million and $30 million cash tax benefit in 2019 and 2018, respectively). As of December 31, 2020, $17 million of unrecognized compensation cost related to non-vested stock options is expected to be recognized over a weighted-average period of approximately 1 year. Performance-Based and Restricted Stock Awards In 2020, the company granted 224,045 performance-based stock awards under the 2009 Plan to senior management that vest, subject to the attainment of pre-established minimum performance criteria, principally on the third anniversary of their date of grant. These awards are tied to either after tax return on capital ("ROC") performance or relative total shareholder return ("TSR") performance versus that of the S&P 500 (weighted 67%) and Eurofirst 300 (weighted 33%). The actual number of shares issued in settlement of a vested award can range from zero to 200 percent of the target number of shares granted based upon the company’s attainment of specified performance targets at the end of a three-year period. Compensation expense related to these awards is recognized over the three-year performance period based on the fair value of the closing market price of the company’s ordinary shares on the date of the grant and the estimated performance that will be achieved. Compensation expense for ROC awards will be adjusted during the three-year performance period based upon the estimated performance levels that will be achieved. TSR awards are measured at their grant date fair value and not subsequently re-measured. The weighted-average fair value of ROC performance-based stock awards granted in 2020 was $161.56, and during 2019 was $168.47. These fair values are based on the closing market price of Linde's ordinary shares on the grant date adjusted for dividends that will not be paid during the vesting period. There were no ROC performance-based stock awards granted in 2018. The weighted-average fair value of performance-based stock tied to relative TSR performance granted in 2020 was $198.61, and during 2019 was $215.85, and was estimated using a Monte Carlo simulation performed as of the grant date. There were no performance-based stock tied to relative TSR performance granted in 2018. There were 185,973 restricted stock units granted to employees by Linde during 2020. The weighted-average fair value of restricted stock units granted during 2020 was $174.95 ($165.04 in 2019 and $144.86 in 2018). These fair values are based on the closing market price of Linde's ordinary shares on the grant date adjusted for dividends that will not be paid during the vesting period. Compensation expense related to the restricted stock units is recognized over the vesting period. The following table summarizes non-vested performance-based and restricted stock award activity as of December 31, 2020 and changes during the period then ended (shares based on target amounts, averages are calculated on a weighted basis): Performance-Based Restricted Stock Number of Average Number of Average Non-vested at January 1, 2020 246 $ 184.29 884 $ 129.43 Granted 224 174.70 186 174.95 Vested — — (355) 117.62 Cancelled and Forfeited (33) 178.27 (27) 160.90 Non-vested at December 31, 2020 437 $ 179.76 688 $ 148.56 There are approximately 10 thousand performance-based shares and 12 thousand restricted stock shares that are non-vested at December 31, 2020 which will be settled in cash due to foreign regulatory limitations. The liability related to these grants reflects the current estimate of performance that will be achieved and the current share price. As of December 31, 2020, $42 million of unrecognized compensation cost related to performance-based awards and $21 million of unrecognized compensation cost related to the restricted stock awards is expected to be recognized primarily through the first quarter of 2023.

Retirement Programs

Retirement Programs	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Retirement Programs	RETIREMENT PROGRAMS Defined Benefit Pension Plans - U.S. Linde has two main U.S. retirement programs which are non-contributory defined benefit plans: the Linde U.S. Pension Plan and the CBI Pension Plan. The latter program benefits primarily former employees of CBI Industries, Inc. which Linde acquired in 1996. Effective July 1, 2002, the Linde U.S. Pension Plan was amended to give participating employees a one-time choice to remain covered by the old formula or to elect coverage under a new formula. The old formula is based predominantly on years of service, age and compensation levels prior to retirement, while the new formula provides for an annual contribution to an individual account which grows with interest each year at a predetermined rate. Also, this new formula applies to all new employees hired after April 30, 2002 into businesses adopting this plan. The U.S. and non-U.S. pension plan assets are comprised of a diversified mix of investments, including U.S. and non-U.S. corporate equities, government securities and corporate debt securities. Linde has several plans that provide supplementary retirement benefits primarily to higher level employees that are unfunded and are nonqualified for federal tax purposes. Pension coverage for employees of certain of Linde’s international subsidiaries generally is provided by those companies through separate plans. Obligations under such plans are primarily provided for through diversified investment portfolios, with some smaller plans provided for under insurance policies or by book reserves. Defined Benefit Pension Plans - International Linde has international, defined benefit commitments primarily in Germany and the U.K. The defined benefit commitments in Germany relate to old age pensions, invalidity pensions and surviving dependents pensions. These commitments also take into account vested rights for periods of service prior to January 1, 2002 based on earlier final-salary pension plan rules. In addition, there are direct commitments in respect of the salary conversion scheme for the form of cash balance plans. The resulting pension payments are calculated on the basis of an interest guarantee and the performance of the corresponding investment. There are no minimum funding requirements. The pension obligations in Germany are partly funded by a Contractual Trust Agreement (CTA). Defined benefit commitments in the U.K. prior to July 1, 2003 are earnings-related and dependent on the period of service. Such commitments relate to old age pensions, invalidity pensions and surviving dependents pensions. Beginning in April 1, 2011, the amount of future increases in inflation-linked pensions and of increases in pensionable emoluments was restricted. Multi-employer Pension Plans In the United States Linde participates in eight multi-employer defined benefit pension plans ("MEPs"), pursuant to the terms of collective bargaining agreements, that cover approximately 200 union-represented employees. The collective bargaining agreements expire on different dates through 2026. In connection with such agreements, the company is required to make periodic contributions to the MEPs in accordance with the terms of the respective collective bargaining agreements. Linde’s participation in these plans is not material either at the plan level or in the aggregate. Linde’s contributions to these plans were $2 million in 2020, 2019, and 2018 (these costs are not included in the tables that follow). For all MEPs, Linde’s contributions were significantly less than 1% of the total contributions to each plan for 2019 and 2018. Total 2020 contr ibutions were not yet available from the MEPs. Linde has obtained the most recently available Pension Protection Act ("PPA") annual funding notices from the Trustees of the MEPs. The PPA classifies MEPs as either Red, Yellow or Green Zone plans. Among other factors, plans in the Red Zone are generally less than 65 percent funded with a projected insolvency date within the next twenty years; plans in the Yellow Zone are generally 65 to 80 percent funded; and plans in the Green Zone are generally at least 80 percent funded. Red Zone plans are considered to be in "critical" or "critical and declining" status, while Yellow Zone plans are considered to be in "endangered" status. Plans that are in neither "critical" nor "endangered" status are considered to have Green Zone status. According to the most recent data available, four of the MEPs that the company participates in are in a Red Zone status and four are in a Green Zone status. As of December 31, 2020, the four Red Zone plans have pending or have implemented financial improvement or rehabilitation plans. Linde does not currently anticipate significant future obligations due to the funding status of these plans. If Li nde determined it was probable that it would withdraw from an MEP, the company would record a liability for its portion of the MEP’s unfunded pension obligations, as calculated at that time. Historically, such withdrawal payments have not been significant. Defined Contribution Plans Linde’s U.S. business employees are eligible to participate in the Linde defined contribution savings plan. Employees may contribute up to 40% of their compensation, subject to the maximum allowable by IRS regulations. For the U.S. packaged gases business, company contributions to this plan are calculated as a percentage of salary based on age plus service. U.S. employees other than those in the packaged gases business have company contributions to this plan calculated on a graduated scale based on employee contributions to the plan. The cost for these defined contribution plans was $46 million in 2020, $47 million in 2019 and $33 million in 2018 (these costs are not included in the tables that follow). The defined contribution plans include a non-leveraged employee stock ownership plan ("ESOP") which covers all employees participating in this plan. The collective number of shares of Linde ordinary shares in the ESOP totaled 1,872,450 at December 31, 2020. Certain international subsidiaries of the company also sponsor defined contribution plans where contributions are determined under various formulas. The expense for these plans was $106 million in 2020, $95 million in 2019 and $32 million in 2018 (these expenses are not included in the tables that follow). Postretirement Benefits Other Than Pensions (OPEB) Linde provides health care and life insurance benefits to certain eligible retired employees. These benefits are provided through various insurance companies and healthcare providers. The company does not currently fund its postretirement benefits obligations. Linde’s retiree plans may be changed or terminated by Linde at any time for any reason with no liability to current or future retirees. Linde uses a measurement date of December 31 for its pension and other post-retirement benefit plans. Pension and Postretirement Benefit Costs The components of net pension and postretirement benefits other than pension ("OPEB") costs for 2020, 2019 and 2018 are shown in the table below (2018 reflects the impact of the Linde AG merger on October 31, 2018 and the divestiture of Praxair's European industrial gases business on December 3, 2018 (see Note 2)): (Millions of dollars) Year Ended December 31, Pensions OPEB 2020 2019 2018 2020 2019 2018 Amount recognized in Operating Profit Service cost $ 150 $ 142 $ 74 $ 2 $ 2 $ 2 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 208 261 128 5 7 5 Expected return on plan assets (482) (462) (219) — — — Net amortization and deferral 90 61 71 (4) (4) (3) Curtailment and termination benefits (a) — 8 — — — — Settlement charges (b) 6 97 14 — — — $ (178) $ (35) $ (6) $ 1 $ 3 $ 2 Amount recognized in Net gain on sale of businesses Settlement gains from divestitures (c) — — (44) — — — Net periodic benefit cost (benefit) $ (28) $ 107 $ 24 $ 3 $ 5 $ 4 (a) In 2019, Linde recorded curtailment gains of $9 million and a charge of $17 million for termination benefits, primarily in connection with a defined benefit pension plan freeze. (b) In the third quarter of 2020, Linde recorded a pension settlement charge of $6 million triggered by lump sum benefit payments made from a U.S. non-qualified plan. In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan. Such benefits were triggered by a change in control provision and resulted in a settlement charge of $51 million. In the third and fourth quarters of 2019, Linde recorded pension settlement charges of $40 million and $6 million, respectively, related to lump sum payments made from a U.S. qualified plan. These payments were triggered by merger-related divestitures. 2018 includes the impact of a $4 million charge and a $10 million charge recorded in the third and fourth quarters, respectively. In the third quarter, a series of lump sum benefit payments made from the U.S. supplemental pension plan triggered a settlement of the related pension obligation. In the fourth quarter, a change in control provision triggered the settlement of a U.S. non-qualified plan. (c) In connection with Praxair merger-related divestitures, primarily the European industrial gases business, certain European pension plan obligations were settled. This resulted in the recognition of associated pension benefit obligations and deferred losses in accumulated other comprehensive income (loss) within operating profit in the "Net gain on sale of businesses" line item. Funded Status Changes in the benefit obligation and plan assets for Linde’s pension and OPEB programs, including reconciliation of the funded status of the plans to amounts recorded in the consolidated balance sheet, as of December 31, 2020 and 2019 are shown below. (Millions of dollars) Year Ended December 31, Pensions 2020 2019 OPEB U.S. International U.S. International 2020 2019 Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,552 $ 8,689 $ 2,508 $ 7,533 $ 192 $ 184 Service cost 37 113 38 104 2 2 Interest cost 68 140 81 180 5 7 Divestitures — — (1) — — — Participant contributions — 18 — 20 11 8 Plan amendment — 7 — 13 (13) — Actuarial loss (gain) 250 893 266 1,045 (2) 8 Benefits paid (152) (320) (105) (333) (22) (20) Plan settlement (9) (14) (235) — — — Plan curtailment — (1) — (9) — 2 Foreign currency translation and other changes — 462 — 136 (1) 1 Benefit obligation, December 31 $ 2,746 $ 9,987 $ 2,552 $ 8,689 $ 172 $ 192 Accumulated benefit obligation ("ABO") $ 2,646 $ 9,830 $ 2,464 $ 8,553 Change in Plan Assets Fair value of plan assets, January 1 $ 2,048 $ 6,888 $ 1,952 $ 6,292 $ — $ — Actual return on plan assets 386 641 341 598 — — Company contributions 25 66 — 94 — — Participant contributions — 18 — 20 — — Benefits paid from plan assets (149) (267) (244) (268) — — Divestitures — — (1) — — — Foreign currency translation and other changes — 307 — 152 — — Fair value of plan assets, December 31 $ 2,310 $ 7,653 $ 2,048 $ 6,888 $ — $ — Funded Status, End of Year $ (436) $ (2,334) $ (504) $ (1,801) $ (172) $ (192) Recorded in the Balance Sheet (Note 7) Other long-term assets $ 2 $ 53 $ — $ 78 $ — $ — Other current liabilities (9) (13) (6) (10) (12) (11) Other long-term liabilities (429) (2,374) (498) (1,869) (160) (181) Net amount recognized, December 31 $ (436) $ (2,334) $ (504) $ (1,801) $ (172) $ (192) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 687 $ 1,766 $ 753 $ 1,110 $ (11) $ (10) Prior service cost (credit) — 9 — 4 (15) (4) Deferred tax benefit (Note 7) (182) (383) (190) (251) 5 (5) Amount recognized in accumulated other comprehensive income (loss) (Note 7) $ 505 $ 1,392 $ 563 $ 863 $ (21) $ (19) Comparative funded status information as of December 31, 2020 and 2019 for select international pension plans is presented in the table below as the benefit obligations of these plans are considered to be significant relative to the total benefit obligation: United Kingdom Germany Other International Total International (Millions of dollars) 2020 2020 2020 2020 Benefit obligation, December 31 $ 6,012 $ 2,582 $ 1,393 $ 9,987 Fair value of plan assets, December 31 5,355 1,258 1,040 7,653 Funded Status, End of Year $ (657) $ (1,324) $ (353) $ (2,334) United Kingdom Germany Other International Total International (Millions of dollars) 2019 2019 2019 2019 Benefit obligation, December 31 $ 5,221 $ 2,180 $ 1,288 $ 8,689 Fair value of plan assets, December 31 4,777 1,119 992 6,888 Funded Status, End of Year $ (444) $ (1,061) $ (296) $ (1,801) The changes in plan assets and benefit obligations recognized in other comprehensive income in 2020 and 2019 are as follows: Pensions OPEB (Millions of dollars) 2020 2019 2020 2019 Current year net actuarial losses (gains)* $ 598 $ 834 $ (2) $ 8 Amortization of net actuarial gains (losses) (89) (59) 2 3 Plan amendment 7 (4) (13) — Amortization of prior service credits (costs) (1) (2) 2 1 Pension settlements (6) (97) — — Curtailments (1) — — 2 Foreign currency translation and other changes 87 12 (1) — Total recognized in other comprehensive income $ 595 $ 684 $ (12) $ 14 ________________________ * Pension net actuarial losses in 2020 and 2019 are largely driven by lower discount rates across all significant pension plans. In the U.S., the benefit from the actual return on assets in both 2020 and 2019 largely offset the actuarial loss generated from a higher PBO, resulting from the low discount rate environment. For the international plans, the unfavorable impact of lower discount rates outweighed favorable plan asset experience in both years. OPEB net actuarial gains in 2020 relate to the favorable impact of liability experience and demographic assumptions, which more than outweighed the adverse impact of lower year-over-year discount rates. OPEB net actuarial losses in 2019 relate to the low interest rate environment, which was partially offset by favorable actual benefit payment experience. The following table provides information for pension plans where the accumulated benefit obligation exceeds the fair value of plan assets: (Millions of dollars) Year Ended December 31, Pensions 2020 2019 U.S. International U.S. International Accumulated benefit obligation ("ABO") $ 2,518 $ 8,694 $ 2,464 $ 7,664 Fair value of plan assets $ 2,180 $ 6,254 $ 2,048 $ 5,849 The following table provides information for pension plans where the projected benefit obligation exceeds the fair value of plan assets: (Millions of dollars) Year Ended December 31, Pensions 2020 2019 U.S. International U.S. International Projected benefit obligation ("PBO") $ 2,618 $ 8,845 $ 2,552 $ 7,810 Fair value of plan assets $ 2,180 $ 6,282 $ 2,048 $ 5,872 Assumptions The assumptions used to determine benefit obligations are as of the respective balance sheet dates and the assumptions used to determine net benefit cost are as of the previous year-end, as shown below: Pensions U.S. International OPEB 2020 2019 2020 2019 2020 2019 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 2.40 % 3.20 % 1.36 % 1.91 % 2.39 % 3.19 % Interest crediting rate 1.57 % 2.19 % 1.01 % 1.08 % N/A N/A Rate of increase in compensation levels 3.25 % 3.25 % 2.55 % 2.46 % N/A N/A Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 3.20 % 4.20 % 1.91 % 2.72 % 3.19 % 4.16 % Interest crediting rate 2.19 % 3.34 % 1.08 % 1.23 % N/A N/A Rate of increase in compensation levels 3.25 % 3.25 % 2.46 % 2.38 % N/A N/A Expected long-term rate of return on plan assets (1) 7.00 % 7.27 % 5.31 % 5.15 % N/A N/A ________________________ (1) The expected long term rate of return on the U.S. and international plan assets is estimated based on the plans' investment strategy and asset allocation, historical capital market performance and, to a lesser extent, historical plan per formance. For the U.S. plans, the expected rate of return of 7.00% was derived based on the target asset allocation of 40%-60% equity securities (approximately 7.7% expected return), 30%-50% fixed income securities (approximately 5.4% expected return) and 5%-15% alternative investments (approximately 6.3% expected return). For the international plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 6.4% expected return), 30%-50% fixed income securities (approximately 4.8% expected return), and 30%-50% alternative investments (approximately 5% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2020 was approximately 9.5%. For the international plan assets, the actual annualized total return for the same period was approximately 7.9%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as factor in estimating the expected long term rate of return. For 2021, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. For 2021, the expected weighted average long-term rate of return for international plans will be 5.27%. OPEB Assumed healthcare cost trend rates 2020 2019 Historical Praxair, Inc. plans Healthcare cost trend assumed 6.50 % 7.00 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 5.00 % Year that the rate reaches the ultimate trend rate 2027 2027 Historical Linde AG plans Healthcare cost trend assumed 6.50 % 5.49 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 4.50 % Year that the rate reaches the ultimate trend rate 2027 2038 Pension Plan Assets The investments of the U.S. pension plan are managed to meet the future expected benefit liabilities of the plan over the long term by investing in diversified portfolios consistent with prudent diversification and historical and expected capital market returns. Investment strategies are reviewed by management and investment performance is tracked against appropriate benchmarks. There are no concentrations of risk as it relates to the assets within the plans. The international pension plans are managed individually based on diversified investment portfolios, with different target asset allocations that vary for each plan. Weighted-average asset allocations at December 31, 2020 and 2019 for Linde’s U.S. and international pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: U.S. International Asset Category Target 2020 Target 2019 2020 2019 Target 2020 Target 2019 2020 2019 Equity securities 40%-60% 40%-60% 66 % 55 % 15%-25% 15%-25% 27 % 23 % Fixed income securities 30%-50% 30%-50% 27 % 30 % 30%-50% 30%-50% 34 % 41 % Other 5%-15% 5%-15% 7 % 15 % 30%-50% 30%-50% 39 % 36 % The following table summarizes pension assets measured at fair value by asset category at December 31, 2020 and 2019. For the twelve months ended December 31, 2020, transfers of assets of $15 million into Level 3 include insurance contract and real estate investments of $11 million and $4 million, respectively, which were reclassified as there is no active market quotation available. See Note 13 for the definition of levels within the fair value hierarchy: Fair Value Measurements Using Level 1 Level 2 Level 3 ** Total (Millions of dollars) 2020 2019 2020 2019 2020 2019 2020 2019 Cash and cash equivalents $ 524 $ 436 $ — $ — $ — $ — $ 524 $ 436 Equity securities: Global equities 1,974 1,395 — — — — 1,974 1,395 Mutual funds 324 110 — 52 — — 324 162 Fixed income securities: Government bonds — — 1,545 1,642 — — 1,545 1,642 Emerging market debt — — 520 459 — — 520 459 Mutual funds 123 225 12 14 — — 135 239 Corporate bonds — — 573 401 — — 573 401 Bank loans — — 242 210 — — 242 210 Alternative investments: Real estate funds — — — — 335 316 335 316 Private debt — — — — 1,120 1,003 1,120 1,003 Insurance contracts — — — — 11 — 11 — Liquid alternative — — 1,083 1,087 — — 1,083 1,087 Other investments — — 60 33 — — 60 33 Total plan assets at fair value, $ 2,945 $ 2,166 $ 4,035 $ 3,898 $ 1,466 $ 1,319 $ 8,446 $ 7,383 Pooled funds * 1,517 1,553 Total fair value plan assets $ 9,963 $ 8,936 * Pooled funds are measured using the net asset value ("NAV") as a practical expedient for fair value as permissible under the accounting standard for fair value measurements and have not been categorized in the fair value hierarchy. ** The following table summarizes changes in fair value of the pension plan assets classified as level 3 for the periods ended December 31, 2020 and 2019: (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2018 $ — $ 298 $ 671 $ 969 Gain/(Loss) for the period — 24 30 54 Acquisitions — — 14 14 Purchases — 26 304 330 Sales — (22) (33) (55) Transfer into/ (out of) Level 3 — (10) — (10) Foreign currency translation — — 17 17 Balance, December 31, 2019 $ — $ 316 $ 1,003 $ 1,319 Gain/(Loss) for the period — (10) 4 (6) Purchases — 21 137 158 Sales — (10) (69) (79) Transfer into / (out of) Level 3 11 4 — 15 Foreign currency translation — 14 45 59 Balance, December 31, 2020 $ 11 $ 335 $ 1,120 $ 1,466 The descriptions and fair value methodologies for the company's pension plan assets are as follows: Cash and Cash Equivalents – This category includes cash and short-term interest bearing investments with maturities of three months or less. Investments are valued at cost plus accrued interest. Cash and cash equivalents are classified within level 1 of the valuation hierarchy. Equity Securities – This category is comprised of shares of common stock in U.S. and international companies from a diverse set of industries and size. Common stock is valued at the closing market price reported on a U.S. or international exchange where the security is actively traded. Equity securities are classified within level 1 of the valuation hierarchy. Mutual Funds – These categories consist of publicly and privately managed funds that invest primarily in marketable equity and fixed income securities. The fair value of these investments is determined by reference to the net asset value of the underlying securities of the fund. Shares of publicly traded mutual funds are valued at the net asset value quoted on the exchange where the fund is traded and are primarily classified as level 1 within the valuation hierarchy. U.S. and International Government Bonds – This category includes U.S. treasuries, U.S. federal agency obligations and international government debt. The majority of these investments do not have quoted market prices available for a specific government security and so the fair value is determined using quoted prices of similar securities in active markets and is classified as level 2 within the valuation hierarchy. Corporate Bonds – This category is comprised of corporate bonds of U.S. and international companies from a diverse set of industries and size. The fair values for U.S. and international corporate bonds are determined using quoted prices of similar securities in active markets and observable data or broker or dealer quotations. The fair values for these investments are classified as level 2 within the valuation hierarchy. Pooled Funds - Pooled fund NAVs are provided by the trustee and are determined by reference to the fair value of the underlying securities of the trust, less its liabilities, which are valued primarily through the use of directly or indirectly observable inputs. Depending on the pooled fund, underlying securities may include marketable equity securities or fixed income securities. Bank Loans - This category is comprised of traded syndicated loans of larger corporate borrowers. Such loans are issued by sub-investment grade rated companies both in the U.S. and internationally and are syndicated by investment banks to institutional investors. They are regularly traded in an active dealer market comprised of large investment banks, which supply bid and offer quotes and are therefore classified within level 2 of the valuation hierarchy. Liquid Alternative Investments - This category is comprised of investments in alternative mutual funds whose holdings include liquid securities, cash, and derivatives. Such funds focus on diversification and employ a variety of investing strategies including long/short equity, multi-strategy, and global macro. The fair value of these investments is determined by reference to the net asset value of the underlying holdings of the fund, which can be determined using observable data (e.g., indices, yield curves, quoted prices of similar securities), and is classified within level 2 of the valuation hierarchy. Insurance Contracts – This category is comprised of purchased annuity insurance contracts (annuity contract buy-ins) and is intended to mitigate the Company's exposure to certain risks, such as longevity risk. The fair value is calculated based on the cash surrender value of the purchased annuity insurance contract, which is determined based on such factors as the fair value of the underlying assets and discounted cash flows. These contracts are with highly rated insurance companies. Insurance contracts are classified within level 3 of the valuation hierarchy. Real Estate Funds – This category includes real estate properties, partnership equities and investments in operating companies. The fair value of the assets is determined using discounted cash flows by estimating an income stream for the property plus a reversion into a present value at a risk adjusted rate. Yield rates and growth assumptions utilized are derived from market transactions as well as other financial and industry data. The fair value for these investments are classified within level 3 of the valuation hierarchy. Private Debt - This category includes non-traded, privately-arranged loans between one or a small group of private debt investment managers and corporate borrowers, which are typically too small to access the syndicated market and have no credit rating. This category also includes similar loans to real estate companies or individual properties. Loans included in this category are valued at par value, are held to maturity or to call, and are classified within level 3 of the valuation hierarchy. Contributions At a minimum, Linde contributes to its pension plans to comply with local regulatory requirements (e.g., ERISA in the United States). Discretionary contributions in excess of the local minimum requirements are made based on many factors, including long-term projections of the plans' funded status, the economic environment, potential risk of overfunding, pension insurance costs and alternative uses of the cash. Changes to these factors can impact the timing of discretionary contributions from year to year. Pension contributions were $91 million in 2020, $94 million in 2019 and $87 million in 2018. Estimated required contributions for 2021 are currently expected to be in the range of $70 million to $80 million. Estimated Future Benefit Payments The following table presents estimated future benefit payments, net of participant contributions: (Millions of dollars) Pensions Year Ended December 31, U.S. International OPEB 2021 $ 175 $ 360 $ 13 2022 146 360 12 2023 148 371 12 2024 151 380 11 2025 155 389 10 2026-2030 771 1,046 44

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES The company accrues non income-tax liabilities for contingencies when management believes that a loss is probable and the amounts can be reasonably estimated, while contingent gains are recognized only when realized. In the event any losses are sustained in excess of accruals, they will be charged against income at that time. Attorney fees are recorded as incurred. Commitments represent obligations, such as those for future purchases of goods or services, that are not yet recorded on the company’s balance sheet as liabilities. The company records liabilities for commitments when incurred (i.e., when the goods or services are received). Contingent Liabilities Linde is subject to various lawsuits and government investigations that arise from time to time in the ordinary course of business. These actions are based upon alleged environmental, tax, antitrust and personal injury claims, among others. Linde has strong defenses in these cases and intends to defend itself vigorously. It is possible that the company may incur losses in connection with some of these actions in excess of accrued liabilities. Management does not anticipate that in the aggregate such losses would have a material adverse effect on the company’s consolidated financial position or liquidity; however, it is possible that the final outcomes could have a significant impact on the company’s reported results of operations in any given period. Significant matters are: • During 2009, the Brazilian government published Law 11941/2009 instituting a new voluntary amnesty program (“Refis Program”) which allowed Brazilian companies to settle certain federal tax disputes at reduced amounts. During 2009, the company decided that it was economically beneficial to settle many of its outstanding federal tax disputes and such disputes were enrolled in the Refis Program, subject to final calculation and review by the Brazilian federal government. The company recorded estimated liabilities based on the terms of the Refis Program. Since 2009, Linde has been unable to reach final agreement on the calculations and initiated litigation against the government in an attempt to resolve certain items. Open issues relate to the following matters: (i) application of cash deposits and net operating loss carryforwards to satisfy obligations and (ii) the amount of tax reductions available under the Refis Program. It is difficult to estimate the timing of resolution of legal matters in Brazil. • At December 31, 2020 the most significant non-income and income tax claims in Brazil, after enrollment in the Refis Program, relate to state VAT tax matters and a federal income tax matter where the taxing authorities are challenging the tax rate that should be applied to income generated by a subsidiary company. The total estimated exposure relating to such claims, including interest and penalties, as appropriate, is approximately $205 million. Linde has not recorded any liabilities related to such claims based on management judgments, after considering judgments and opinions of outside counsel. Because litigation in Brazil historically takes many years to resolve, it is very difficult to estimate the timing of resolution of these matters; however, it is possible that certain of these matters may be resolved within the near term. The company is vigorously defending against the proceedings. • On September 1, 2010, CADE (Brazilian Administrative Council for Economic Defense) announced alleged anticompetitive activity on the part of five industrial gas companies in Brazil and imposed fines. Originally, CADE imposed a civil fine of R$2.2 billion Brazilian reais ($423 million) on White Martins, the Brazil-based subsidiary of Praxair, Inc. The fine was reduced to R$1.7 billion Brazilian reais ($327 million) due to a calculation error made by CADE. The fine against White Martins was overturned by the Ninth Federal Court of Brasilia. CADE appealed this decision, and the Federal Court of Appeals rejected CADE's appeal and confirmed the decision of the Ninth Federal Court of Brasilia. CADE has filed an appeal with the Superior Court of Justice and a decision is pending. Similarly, on September 1, 2010, CADE imposed a civil fine of R$237 million Brazilian reais ($46 million) on Linde Gases Ltda., the former Brazil-based subsidiary of Linde AG, which was divested to MG Industries GmbH on March 1, 2019 and with respect to which Linde provided a contractual indemnity. The fine was reduced to R$188 million Brazilian reais ($36 million) due to a calculation error made by CADE. The fine against Linde Gases Ltda. was overturned by the Seventh Federal Court in Brasilia. CADE appealed this decision, and the Federal Court of Appeals rejected CADE's appeal and confirmed the decision of the Seventh Federal Court of Brasilia. CADE filed an appeal with the Superior Court of Justice, and a final decision is pending. Linde has strong defenses and is confident that it will prevail on appeal and have the fines overturned. Linde strongly believes that the allegations of anticompetitive activity against our current and former Brazilian subsidiaries are not supported by valid and sufficient evidence. Linde believes that this decision will not stand up to judicial review and deems the possibility of cash outflows to be extremely unlikely. As a result, no reserves have been recorded as management does not believe that a loss from this case is probable. • On and after April 23, 2019 former shareholders of Linde AG filed appraisal proceedings at the District Court (Landgericht) Munich I (Germany), seeking an increase of the cash consideration paid in connection with the previously completed cash merger squeeze-out of all of Linde AG’s minority shareholders for €189.46 per share. Any such increase would apply to all 14,763,113 Linde AG shares that were outstanding on April 8, 2019, when the cash merger squeeze-out was completed. The period for plaintiffs to file claims expired on July 9, 2019. The company believes the consideration paid was fair and that the claims lack merit, and no reserve has been established. We cannot estimate the timing of resolution. Commitments At December 31, 2020, Linde had undrawn outstanding letters of credit, bank guarantees and surety bonds valued at approximately $2,905 million from financial institutions. These relate primarily to customer contract performance guarantees (including plant construction in connection with certain on-site contracts), self-insurance claims and other commercial and governmental requirements, including non-U.S. litigation matters. Other commitments related to leases, tax liabilities for uncertain tax positions, long-term debt, other post retirement and pension obligations are summarized elsewhere in the financial statements (see Notes 4, 5, 11, and 16).

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION Linde’s operations consist of two major product lines: industrial gases and engineering. As further described in the following paragraph, Linde’s industrial gases operations are managed on a geographic basis, which represent three of the company's reportable segments - Americas, EMEA (Europe/Middle East/Africa), and APAC (Asia/South Pacific); a fourth reportable segment which represents the company's Engineering business, designs and manufactures equipment for air separation and other industrial gas applications specifically for end customers and is managed on a worldwide basis operating in all three geographic segments. Other consists of corporate costs and a few smaller businesses which individually do not meet the quantitative thresholds for separate presentation. The industrial gases product line centers on the manufacturing and distribution of atmospheric gases (oxygen, nitrogen, argon, rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, acetylene). Many of these products are co-products of the same manufacturing process. Linde manufactures and distributes nearly all of its products and manages its customer relationships on a regional basis. Linde’s industrial gases are distributed to various end-markets within a regional segment through one of three basic distribution methods: on-site or tonnage; merchant or bulk; and packaged or cylinder gases. The distribution methods are generally integrated in order to best meet the customer’s needs and very few of its products can be economically transported outside of a region. Therefore, the distribution economics are specific to the various geographies in which the company operates and are consistent with how management assesses performance. The company’s measure of profit/loss for segment reporting is segment operating profit. Segment operating profit is defined as operating profit excluding purchase accounting impacts of the Linde AG merger, intercompany royalties, and items not indicative of ongoing business trends. This is the manner in which the company’s CODM assesses performance and allocates resources. Similarly, total assets have not been included as this is not provided to the CODM for their assessment. The table below presents information about reportable segments for the years ended December 31, 2020, 2019 and 2018. The years ended December 31, 2020 and 2019 reflect the results of the combined business for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date). (Millions of dollars) 2020 2019 2018 Sales (a) Americas $ 10,459 $ 10,989 $ 8,017 EMEA 6,449 6,643 2,644 APAC 5,687 5,779 2,446 Engineering 2,851 2,799 459 Other 1,797 1,953 1,270 Total Segment Sales 27,243 28,163 14,836 Merger-related divestitures — 65 — Total Sales $ 27,243 $ 28,228 $ 14,836 2020 2019 2018 Segment Operating Profit Americas $ 2,773 $ 2,577 $ 2,053 EMEA 1,465 1,367 481 APAC 1,277 1,184 465 Engineering 435 390 14 Other (153) (246) (37) Reported Segment operating profit 5,797 5,272 2,976 Cost reduction programs and other charges (Note 3) (506) (567) (309) Net gain on sale of business — 164 3,294 Purchase accounting impacts - Linde AG (1,969) (1,952) (714) Merger-related divestitures — 16 — Total operating profit $ 3,322 $ 2,933 $ 5,247 2020 2019 2018 Depreciation and Amortization Americas $ 1,196 $ 1,195 $ 860 EMEA 723 749 269 APAC 619 613 271 Engineering 36 35 5 Other 132 143 79 Segment depreciation and amortization 2,706 2,735 1,484 Purchase accounting impacts - Linde AG 1,920 1,940 346 Total depreciation and amortization $ 4,626 $ 4,675 $ 1,830 2020 2019 2018 Capital Expenditures and Acquisitions Americas $ 1,425 $ 1,814 $ 1,068 EMEA 670 738 329 APAC 1,214 1,231 372 Engineering 13 79 27 Other 146 45 112 Total Capital Expenditures and Acquisitions $ 3,468 $ 3,907 $ 1,908 2020 2019 2018 Sales by Major Country United States $ 8,475 $ 8,604 $ 5,942 Germany 3,740 3,630 868 China 2,061 2,005 1,032 United Kingdom 1,595 1,653 398 Australia 1,071 1,127 183 Brazil 822 994 1,003 Other – International 9,479 10,215 5,410 Total sales $ 27,243 $ 28,228 $ 14,836 2020 2019 2018 Long-lived Assets by Major Country (b) United States $ 7,777 $ 7,498 $ 7,189 Germany 2,394 2,429 2,411 China 2,413 2,254 2,237 United Kingdom 1,313 1,479 1,582 Australia 1,105 1,214 1,476 Brazil 734 956 1,012 Other – International 12,976 13,234 13,810 Total long-lived assets $ 28,711 $ 29,064 $ 29,717 ________________________ (a) Sales reflect external sales only and include Linde AG sales from the merger date of October 31, 2018 forward. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	REVENUE RECOGNITION Revenue is accounted for in accordance with ASC 606. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. Contracts with Customers Approximately 83% of Linde's consolidated sales are generated from industrial gases and related products in three geographic segments (Americas, EMEA, and APAC) and the remaining 17% is related primarily to the Engineering segment, and to a lesser extent Other (see Note 18 for operating segment details). Linde serves a diverse group of industries including healthcare, energy, manufacturing, food, beverage carbonation, fiber-optics, steel making, aerospace, chemicals and water treatment. Industrial Gases Within each of the company’s geographic segments for industrial gases, there are three basic distribution methods: (i) on-site or tonnage; (ii) merchant or bulk liquid; and (iii) packaged or cylinder gases. The distribution method used by Linde to supply a customer is determined by many factors, including the customer’s volume requirements and location. The distribution method generally determines the contract terms with the customer and, accordingly, the revenue recognition accounting practices. Linde's primary products in its industrial gases business are atmospheric gases (oxygen, nitrogen, argon, rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, acetylene). These products are generally sold through one of the three distribution methods. Following is a description of each of the three industrial gases distribution methods and the respective revenue recognition policies : On-site. Customers that require the largest volumes of product and that have a relatively constant demand pattern are supplied by cryogenic and process gas on-site plants. Linde constructs plants on or adjacent to these customers’ sites and supplies the product directly to customers by pipeline. Where there are large concentrations of customers, a single pipeline may be connected to several plants and customers. On-site product supply contracts generally are total requirement contracts with terms typically ranging from 10-20 years and contain minimum purchase requirements and price escalation provisions. Many of the cryogenic on-site plants also produce liquid products for the merchant market. Therefore, plants are typically not dedicated to a single customer. Additionally, Linde is responsible for the design, construction, operations and maintenance of the plants and our customers typically have no involvement in these activities. Advanced air separation processes also allow on-site delivery to customers with smaller volume requirements. The company’s performance obligations related to on-site customers are satisfied over time as customers receive and obtain control of the product. Linde has elected to apply the practical expedient for measuring progress towards the completion of a performance obligation and recognizes revenue as the company has the right to invoice each customer, which generally corresponds with product delivery. Accordingly, revenue is recognized when product is delivered to the customer and the company has the right to invoice the customer in accordance with the contract terms. Consideration in these contracts is generally based on pricing which fluctuates with various price indices. Variable components of consideration exist within on-site contracts but are considered constrained. Merchant. Merchant deliveries generally are made from Linde's plants by tanker trucks to storage containers at the customer's site. Due to the relatively high distribution cost, merchant oxygen and nitrogen generally have a relatively small distribution radius from the plants at which they are produced. Merchant argon, hydrogen and helium can be shipped much longer distances. The customer agreements used in the merchant business are usually three seven The company’s performance obligations related to merchant customers are generally satisfied at a point in time as the customers receive and obtain control of the product. Revenue is recognized when product is delivered to the customer and the company has the right to invoice the customer in accordance with the contract terms. Any variable components of consideration within merchant contracts are constrained however this consideration is not significant. Packaged Gases. Customers requiring small volumes are supplied products in containers called cylinders, under medium to high pressure. Linde distributes merchant gases from its production plants to company-owned cylinder filling plants where cylinders are then filled for distribution to customers. Cylinders may be delivered to the customer’s site or picked up by the customer at a packaging facility or retail store. Linde invoices the customer for the industrial gases and the use of the cylinder container(s). The company also sells hardgoods and welding equipment purchased from independent manufacturers. Packaged gases are generally sold under one three The company’s performance obligations related to packaged gases are satisfied at a point in time. Accordingly, revenue is recognized when product is delivered to the customer or when the customer picks up product from a packaged gas facility or retail store, and the company has the right to payment from the customer in accordance with the contract terms. Any variable consideration is constrained and will be recognized when the uncertainty related to the consideration is resolved. Linde Engineering The company designs and manufactures equipment for air separation and other industrial gas applications manufactured specifically for end customers. Sale of equipment contracts are generally comprised of a single performance obligation. Revenue from sale of equipment is generally recognized over time as Linde has an enforceable right to payment for performance completed to date and performance does not create an asset with alternative use. For contracts recognized over time, revenue is recognized primarily using a cost incurred input method. Costs incurred to date relative to total estimated costs at completion are used to measure progress toward satisfying performance obligations. Costs incurred include material, labor, and overhead costs and represent work contributing and proportionate to the transfer of control to the customer. Contract modifications are typically accounted for as part of the existing contract and are recognized as a cumulative adjustment for the inception-to-date effect of such change. Contract Assets and Liabilities Contract assets and liabilities result from differences in timing of revenue recognition and customer invoicing. Contract assets primarily relate to sale of equipment contracts for which revenue is recognized over time. The balance represents unbilled revenue which occurs when revenue recognized under the measure of progress exceeds amounts invoiced to customers. Customer invoices may be based on the passage of time, the achievement of certain contractual milestones or a combination of both criteria. Contract liabilities include advance payments or right to consideration prior to performance under the contract. Contract liabilities are recognized as revenue as performance obligations are satisfied under contract terms. Linde has contract assets of $162 million at December 31, 2020 and $368 million at December 31, 2019. Total contract liabilities are $2,301 million at December 31, 2020 (current of $1,769 million and $532 million within other long-term liabilities in the consolidated balance sheets). Total contract liabilities were $2,106 million at December 31, 2019 (current contract liabilities of $1,758 million and $348 million within other long-term liabilities in the consolidated balance sheets). Revenue recognized for the twelve months ended December 31, 2020 that was included in the contract liability at December 31, 2019 was $1,283 million. Contract assets and liabilities primarily relate to the Linde Engineering business acquired in the merger. The industrial gases business does not typically have material contract assets or liabilities. Payment Terms and Other Linde generally receives payment after performance obligations are satisfied, and customer prepayments are not typical for the industrial gases business. Payment terms vary based on the country where sales originate and local customary payment practices. Linde does not offer extended financing outside of customary payment terms. Amounts billed for sales and use taxes, value-added taxes, and certain excise and other specific transactional taxes imposed on revenue producing transactions are presented on a net basis and are not included in sales within the consolidated statement of income. Additionally, sales returns and allowances are not a normal practice in the industry and are not significant. Disaggregated Revenue Information As described above and in Note 18, the company manages its industrial gases business on a geographic basis, while the Engineering and Other businesses are generally managed on a global basis. Furthermore, the company believes that reporting sales by distribution method by reportable geographic segment best illustrates the nature, timing, type of customer, and contract terms for its revenues, including terms and pricing. The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the years ended December 31, 2020, 2019 and 2018. The years ended December 31, 2020 and 2019 reflect the results of the combined business for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date). (Millions of dollars) Year Ended December 31, 2020 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,839 $ 1,870 $ 2,005 $ — $ 145 $ 6,859 25 % On-Site 2,513 1,354 2,049 — — 5,916 22 % Packaged Gas 5,034 3,175 1,559 — 22 9,790 36 % Other 73 50 74 2,851 1,630 4,678 17 % $ 10,459 $ 6,449 $ 5,687 $ 2,851 $ 1,797 $ 27,243 100 % (Millions of dollars) Year Ended December 31, 2019 Sales Americas EMEA APAC Engineering Other (a) Total % Merchant $ 2,945 $ 1,856 $ 2,080 $ — $ 184 $ 7,065 25 % On-Site 2,757 1,434 2,020 — — 6,211 22 % Packaged Gas 5,183 3,347 1,542 — 19 10,091 36 % Other 104 6 137 2,799 1,815 4,861 17 % $ 10,989 $ 6,643 $ 5,779 $ 2,799 $ 2,018 $ 28,228 100 % (Millions of dollars) Year Ended December 31, 2018 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,775 $ 832 $ 826 $ — $ 119 $ 4,552 31 % On-Site 2,405 536 1,156 — — 4,097 28 % Packaged Gas 2,800 1,271 443 — 3 4,517 30 % Other 37 5 21 459 1,148 1,670 11 % $ 8,017 $ 2,644 $ 2,446 $ 459 $ 1,270 $ 14,836 100 % (a) Other/Other includes $65 million for the year ended December 31, 2019 of merger-related divestitures that have been excluded from segment sales. Remaining Performance Obligations As described above, Linde's contracts with on-site customers are under long-term supply arrangements which generally require the customer to purchase their requirements from Linde and also have minimum purchase requirements. The company estimates the consideration related to minimum purchase requirements is approximately $46 billion. This amount excludes all sales above minimum purchase requirements, which can be significant depending on customer needs. In the future, actual amounts will be different due to impacts from several factors, many of which are beyond the company’s control including, but not limited to, timing of newly signed, terminated and renewed contracts, inflationary price escalations, currency exchange rates, and pass-through costs related to natural gas and electricity. The actual duration of long-term supply contracts ranges up to twenty years. The company estimates that approximately half of the revenue related to minimum purchase requirements will be earned in the next five years and the remaining thereafter.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTSEffective January 1, 2021, Linde deconsolidated a joint venture with operations in Taiwan, due to the expiration of certain contractual rights that the parties mutually agreed not to renew. The joint venture contributed sales of approximately $600 million in 2020. From the effective date, the joint venture will be reflected as an equity investment on Linde's consolidated balance sheet with the corresponding results reflected in income from equity investments on the consolidated statement of income. The deconsolidation will not have an impact on earnings per share as the ownership percent remains the same.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (" U.S. GAAP") and include the accounts of all significant subsidiaries where control exists and, in limited situations, variable-interest entities where the company is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation and any significant related-party transactions have been disclosed.
Equity Investments	Equity investments generally consist of 20% to 50% owned operations where the company exercises significant influence, but does not have control. Equity income from equity investments in corporations is reported on an after-tax basis. Pre-tax income from equity investments that are partnerships or limited-liability corporations is included in other income (expenses) – net with related taxes included in Income taxes. Equity investments are reviewed for impairment whenever events or circumstances reflect that an impairment loss may have been incurred.
Use of Estimates	Use of Estimates – The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. While actual results could differ, management believes such estimates to be reasonable.
Revenue Recognition	Revenue Recognition –
Cash Equivalents	Cash Equivalents – Cash equivalents are considered to be highly liquid securities with original maturities of three months or less.
Inventories	Inventories –
Property, Plant and Equipment - Net	Property, Plant and Equipment – Net – Property, plant and equipment are carried at cost, net of accumulated depreciation. The company capitalizes labor, applicable overhead and interest as part of the cost of constructing major facilities. Expenditures for additions and improvements that extend the lives or increase the capacity of plant assets are also capitalized. Depreciation is calculated on the straight-line method based on the estimated useful lives of the assets, which range from 3 years to 40 years (see Note 8). Linde uses accelerated depreciation methods for tax purposes where appropriate. Maintenance of property, plant and equipment is generally expensed as incurred. The company performs a test for impairment whenever events or changes in circumstances indicate that the carrying amount of an individual asset or asset group may not be recoverable. Should projected undiscounted future cash flows be less than the carrying amount of the asset or asset group, an impairment charge reducing the carrying amount to fair value is required. Fair value is determined based on the most appropriate valuation technique, including discounted cash flows.
Asset - Retirement Obligations	Asset-Retirement Obligations – An asset-retirement obligation is recognized in the period in which sufficient information exists to determine the fair value of the liability with a corresponding increase to the carrying amount of the related property, plant and equipment which is then depreciated over its useful life. The liability is initially measured at fair value and then accretion expense is recorded in each subsequent period. The company’s asset-retirement obligations are
Foreign Currency Translation	Foreign Currency Translation –
Financial Instruments	Financial Instruments – Linde enters into various derivative financial instruments to manage its exposure to fluctuating interest rates, currency exchange rates, commodity pricing and energy costs. Such instruments primarily include interest-rate swap and treasury rate lock agreements; currency-swap agreements; forward contracts; currency options; and commodity-swap agreements. These instruments are not entered into for trading purposes. Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury rate locks as hedges for accounting purposes; however, currency contracts are generally not designated as hedges for accounting purposes unless they are related to forecasted transactions. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Changes in the fair value of derivatives designated as fair-value hedges are recognized in earnings as an offset to the change in the fair values of the underlying exposures being hedged. The changes in fair value of derivatives that are designated as cash-flow hedges are deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Provided the hedge remains highly effective, any ineffectiveness is deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Hedges of net investments in foreign subsidiaries are recognized in the cumulative translation adjustment component of accumulated other comprehensive income (loss) on the consolidated balance sheets to offset translation gains and losses associated with the hedged net investment. Derivatives that are entered into for risk-management purposes and are not designated as hedges (primarily related to anticipated net income and currency derivatives other than for firm commitments) are recorded at their fair market values and recognized in current earnings.
Goodwill	Goodwill – Acquisitions are accounted for using the acquisition method which requires allocation of the purchase price to assets acquired and liabilities assumed based on estimated fair values. Any excess of the purchase price over the fair value of the assets and liabilities acquired is recorded as goodwill. Allocations of the purchase price are based on preliminary estimates and assumptions at the date of acquisition and are subject to revision based on final information received, including appraisals and other analyses which support underlying estimates. The company performs a goodwill impairment test annually or more frequently if events or circumstances indicate that an impairment loss may have been incurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual goodwill impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process.
Other Intangible Assets	Other Intangible Assets – Other intangible assets, primarily customer relationships, are amortized over the estimated period of benefit. The determination of the estimated period of benefit will be dependent upon the use and underlying characteristics of the intangible asset. Linde evaluates the recoverability of its intangible assets subject to amortization when facts and circumstances indicate that the carrying value of the asset may not be recoverable. If the carrying value is not recoverable, impairment is measured as the amount by which the carrying value exceeds its estimated fair value. Fair value is generally estimated based on either appraised value or other valuation techniques. Indefinite lived intangible assets related to the Linde brand are evaluated for impairment on an annual basis or more frequently if events or circumstances indicate an impairment loss may have occurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process.
Assets Held for Sale and Discontinued Operations	Assets Held for Sale and Discontinued Operations – Assets held for sale, as well as liabilities directly related to these assets, are classified separately in the consolidated balance sheets as held for sale if the requirements of the FASB’s Accounting Standards Codification (“ASC”) 360, Property, Plant and Equipment , are satisfied. The main requirements of ASC 360 are: (i) management having the authority to approve the action has committed to a plan to sell the assets and an active program to locate a buyer has been initiated, (ii) the assets are available for sale in their present condition at a reasonable market price, and (iii) a sale within the next twelve months is probable. Assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell. Amortization and depreciation has been discontinued. The process involved in determining the fair value less costs to sell involves estimates and assumptions that are subject to uncertainty. Discontinued operations are reported as soon as a business is classified as held for sale, or has already been disposed of, and when the business to be disposed of represents a strategic shift that has (or will have) a major effect on the company’s operations and financial results. Businesses acquired with the intent of divesting are also required to be reported as discontinued operations. The profit/loss from discontinued operations is reported separately from the expenses and income from continuing operations in the consolidated statements of income. In the consolidated statement of cash flows, the cash flows from discontinued operations are shown separately from the cash flows from continuing operations. The information provided in the Notes relates to continuing operations. If the information relates exclusively to discontinued operations, this is highlighted accordingly.
Income Taxes	Income Taxes – Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates. Valuation allowances are established against deferred tax assets whenever circumstances indicate that it is more likely than not that such assets will not be realized in future periods.
Retirement Benefits	Retirement Benefits – Most Linde employees participate in a form of defined benefit or contribution retirement plan, and additionally certain employees are eligible to participate in various post-employment health care and life insurance benefit plans. The cost of contribution plans is recognized in the year earned while the cost of other plans is recognized over the employees’ expected service period to the company, all in accordance with the applicable accounting standards. The funded status of the plans is recorded as an asset or liability in the consolidated balance sheets. Funding of retirement benefits varies and is in accordance with local laws and practices.
Share-based Compensation	Share-based Compensation –
Reclassifications	Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Accounting Standards Implemented in 2020 • Credit Losses on Financial Instruments –In June 2016, the FASB issued updated guidance on the measurement of credit losses. The guidance introduces a new accounting model for expected credit losses on financial instruments, including trade receivables, based on estimates of current expected credit losses. This guidance is effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a modified retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Simplifying the Test for Goodwill Impairment – In January 2017, the FASB issued updated guidance on the measurement of goodwill. The new guidance eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The guidance is effective for the company beginning in the first quarter 2020. The adoption of the guidance had no impact on the consolidated financial statements. • Fair Value Measurement Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for fair value measurements. The guidance is effective in fiscal year 2020, with early adoption permitted. Certain amendments must be applied prospectively while other amendments must be applied retrospectively. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 2020, with early adoption permitted, and must be applied on a retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements impacting disclosure only. Accounting Standards to be Implemented • Income Taxes - Simplifying the Accounting for Income Taxes - In December 2019, the FASB issued guidance which simplifies the accounting for income taxes by removing several exceptions in the current standard and adds guidance to reduce complexity in certain areas, such as requiring that an entity reflect the effect of an enacted change in tax laws or rates in the annual effective tax rate computation in the interim period that includes the enactment date, evaluating whether a step-up in tax basis of goodwill relates to a business combination or a separate transaction and allocating taxes to members of a consolidated group. The new standard is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2020, with early adoption permitted. The company is currently assessing the impact that adopting this guidance will have on its consolidated financial statements and does not expect this guidance to have a material impact. • Reference Rate Reform - In March 2020, the FASB issued guidance related to reference rate reform which provides practical expedients and exceptions for applying GAAP to contract modifications, hedging relationships and other transactions that the reference London Interbank Offered Rate (“LIBOR”) and other interbank offered rates. This update is applicable to our contracts and hedging relationships that reference LIBOR and other interbank offered rates. The amendments may be applied to impacted contracts and hedges prospectively through December 31, 2022. We are currently evaluating the impact of this guidance on our consolidated financial statements.

Business Combination and Divest

Business Combination and Divestitures (Tables)	12 Months Ended
	Dec. 31, 2020
Business Combinations [Abstract]
Actual and Pro Forma Sales and Income (Loss) From Continuing Operations	The following table provides Linde AG “Sales” and “Income (loss) from continuing operations” included in the company's results for the period November 1 through December 31, 2018. Millions of dollars Linde AG Results of Operations November 1, - December 31, 2018 Sales $ 2,873 Income (loss) from continuing operations* $ (385) *Includes net charges of $451 million related to the impacts of purchase accounting. The unaudited pro forma results are summarized below: Millions of dollars 2018 Sales (a) $ 29,774 Income from continuing operations $ 4,739 (a) Includes sales from Praxair's merger-related divestitures of $1,625 million for the year ended December 31, 2018.
Summary of Discontinued Operations	As such, operations related to the Linde AG merger-related divestitures are included within Income from discontinued operations, net of tax for periods subsequent to the merger, as summarized below: Millions of dollars 2020 2019 November 1, - December 31, 2018 Net sales $ 7 $ 449 $ 388 Cost of sales 3 251 173 Other operating costs 1 43 90 Operating profit $ 3 $ 155 $ 125 Income from equity investments 1 8 1 Income taxes — 54 9 Income from discontinued operations, net of tax $ 4 $ 109 $ 117 Noncontrolling interests — (7) (9) Income from continuing operations, net of tax and noncontrolling interests $ 4 $ 102 $ 108

(Tables)

(Tables)	12 Months Ended
	Dec. 31, 2020
Restructuring and Related Activities [Abstract]
Summary of Cost Reductions	The following tables provide a summary of the pre-tax charges by reportable segment for the years ended December 31, 2020 and December 31, 2019. Year Ended December 31, 2020 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 35 $ 24 59 13 $ 72 EMEA 131 21 152 3 155 APAC 7 2 9 3 12 Engineering 38 28 66 4 70 Other 87 18 105 92 197 Total $ 298 $ 93 $ 391 $ 115 $ 506 Year Ended December 31, 2019 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 36 $ 20 56 34 $ 90 EMEA 105 16 121 21 142 APAC 40 10 50 72 122 Engineering 1 12 13 (9) 4 Other 22 42 64 145 209 Total $ 204 $ 100 $ 304 $ 263 $ 567 The following table summarizes the activities related to the company's cost reduction programs and other charges during 2019 and 2020: (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total 2019 Cost Reduction Programs and Other Charges $ 204 $ 100 304 $ 263 $ 567 Less: Cash payments (91) (57) (148) (112) (260) Less: Non-cash charges — (21) (21) (78) (99) Foreign currency translation and other 4 (6) (2) (6) (8) Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 2020 Cost Reduction Programs and Other Charges 298 93 391 115 506 Less: Cash payments (156) (20) (176) (45) (221) Less: Non-cash charges — (68) (68) (82) (150) Foreign currency translation and other 24 1 25 9 34 Balance, December 31, 2020 $ 283 $ 22 $ 305 $ 64 $ 369

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2020 December 31, 2019 Operating Leases Operating lease right-of-use assets $ 935 $ 1,025 Other current liabilities 237 260 Other long-term liabilities 669 716 Total operating lease liabilities 906 976 Finance Leases Finance lease right-of-use assets* 155 140 Other current liabilities* 38 32 Other long-term liabilities* 125 117 Total finance lease liabilities $ 163 $ 149 * Finance right of use assets at December 31, 2019 are recorded within property plant and equipment. Current and long-term finance lease liabilities at December 31, 2019 are recorded within current portion long-term debt and long-term debt, respectively.
Schedule of Supplemental Operating Lease Information	Supplemental operating lease information: December 31, 2020 December 31, 2019 Weighted average lease term (years) 9 7 Weighted average discount rate 2.83 % 2.97 %
Schedule of Future Operating Lease Payments	Future operating and finance lease payments as of December 31, 2020 are as follows (millions of dollars): Period Operating Leases Financing Leases 2021 $ 251 $ 41 2022 187 37 2023 131 27 2024 89 17 2025 62 12 Thereafter 257 71 Total future undiscounted lease payments 977 205 Less imputed interest (71) (42) Total reported lease liability $ 906 $ 163
Schedule of Future Financing Lease Payments	Future operating and finance lease payments as of December 31, 2020 are as follows (millions of dollars): Period Operating Leases Financing Leases 2021 $ 251 $ 41 2022 187 37 2023 131 27 2024 89 17 2025 62 12 Thereafter 257 71 Total future undiscounted lease payments 977 205 Less imputed interest (71) (42) Total reported lease liability $ 906 $ 163

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Schedule of U.S. and Foreign Pre-tax Income Table	Pre-tax income applicable to U.S. and foreign operations is as follows: (Millions of dollars) Year Ended December 31, 2020 2019 2018 United States $ 1,253 $ 1,161 $ 931 Foreign (a) 2,131 1,766 4,118 Total income before income taxes $ 3,384 $ 2,927 $ 5,049
Schedule of the Provision for Income Taxes Table	The following is an analysis of the provision for income taxes: (Millions of dollars) Year Ended December 31, 2020 2019 (a) 2018(b) Current tax expense (benefit) U.S. federal $ 185 $ 64 $ 390 State and local 17 39 (7) Foreign 1,013 969 620 1,215 1,072 1,003 Deferred tax expense (benefit) U.S. federal 20 85 8 State and local 7 — 15 Foreign (395) (388) (209) (368) (303) (186) Total income taxes $ 847 $ 769 $ 817 (a) 2019 includes $70 million related to divestitures, foreign current tax expense of $48 million and foreign deferred tax expense of $22 million. (b) 2018 includes a benefit of $61 million related to the Tax Act (See below) and a charge of $371 million ($252 million U.S., $4 million state, $114 million foreign current tax expense and $1 million of U.S. deferred income tax expense) related to divestitures (See Note 2).
Schedule of the Difference Between the Actual Income Tax Provision and the Amount Computed By Applying the US Statutory Income Tax Rate Table	An analysis of the difference between the provision for income taxes and the amount computed by applying the U.S. statutory income tax rate to pre-tax income follows: (Dollar amounts in millions) Year Ended December 31, 2020 2019 2018 U.S. statutory income tax $ 711 21.0 % $ 615 21.0 % $ 1,060 21.0 % State and local taxes – net of federal benefit 21 0.6 % 31 1.1 % 30 0.6 % U.S. tax credits and deductions (a) (8) (0.2) % (31) (1.1) % (12) (0.2) % Foreign tax differentials (b) 167 4.9 % 113 3.9 % 57 1.1 % Share-Based compensation (53) (1.6) % (41) (1.4) % (22) (0.4) % Tax Act — — % — — % (61) (1.2) % Divestitures (c) — — % 36 1.2 % (321) (6.4) % Other – net (d) 9 0.3 % 46 1.6 % 86 1.7 % Provision for income taxes $ 847 25.0 % $ 769 26.3 % $ 817 16.2 % ________________________ (a) U.S. tax credits and deductions relate to foreign derived intangible income and the research and experimentation tax credit in 2020, 2019 and 2018. (b) Primarily related to differences between the U.S. tax rate and the statutory tax rate in the countries where the company operates. Other permanent items and tax rate changes were not significant. (c) Divestitures primarily relate to the sale of the company’s Indian business in 2019 and European business in 2018 (See Note 2). (d) Other - net includes $11 million, $26 million and $34 million of U.S tax related to Global Intangible Low-Taxed Income in 2020, 2019 and 2018, respectively and an increase in unrecognized tax benefits in Europe of $44 million in 2018.
Schedule of the Composition of the Net Deferred Tax Liabilities in the Consolidated Balance Sheets Table	Net deferred tax liabilities included in the consolidated balance sheets are comprised of the following: (Millions of dollars) December 31, 2020 2019 Deferred tax liabilities Fixed assets $ 3,430 $ 3,539 Goodwill 173 145 Other intangible assets 3,703 3,688 Subsidiary/equity investments 609 664 Other (a) 791 789 $ 8,706 $ 8,825 Deferred tax assets Carryforwards $ 386 $ 441 Benefit plans and related (b) 814 721 Inventory 70 72 Accruals and other (c) 1,243 1,167 $ 2,513 $ 2,401 Less: Valuation allowances (d) (243) (222) $ 2,270 $ 2,179 Net deferred tax liabilities $ 6,436 $ 6,646 Recorded in the consolidated balance sheets as (Note 7): Other long-term assets 268 243 Deferred credits 6,704 6,889 $ 6,436 $ 6,646 ________________________ (a) Includes $255 million in 2020 and 2019 related to right-of-use lease assets. (b) Includes deferred taxes of $560 million and $446 million in 2020 and 2019, respectively, related to pension / OPEB funded status (See Notes 7 and 16). (c) Includes $255 million in 2020 and 2019 related to lease liabilities and $63 million and $81 million in 2020 and 2019, respectively, related to research and development costs. (d) Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2020 2019 2018 Balance, January 1, $ (222) $ (237) $ (76) Income tax (charge) benefit (21) (31) (51) Merger with Linde AG — 18 (121) Other, including write-offs (i) 2 26 7 Translation adjustments (2) 2 4 Balance, December 31, $ (243) $ (222) $ (237) (i) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 14).
Schedule of Valuation Allowances Relating To Deferred Tax Assets Table	Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2020 2019 2018 Balance, January 1, $ (222) $ (237) $ (76) Income tax (charge) benefit (21) (31) (51) Merger with Linde AG — 18 (121) Other, including write-offs (i) 2 26 7 Translation adjustments (2) 2 4 Balance, December 31, $ (243) $ (222) $ (237) (i) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 14).
Schedule of Reconciliation of Unrecognized Tax Benefits Table	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Millions of dollars) 2020 2019 2018 Unrecognized income tax benefits, January 1 $ 472 $ 319 $ 54 Additions for tax positions of prior years (a) 35 151 104 Reductions for tax positions of prior years (34) (3) (7) Additions for current year tax positions (b) 11 33 179 Reductions for settlements with taxing authorities (c) (39) (26) (3) Foreign currency translation and other 7 (2) (8) Unrecognized income tax benefits, December 31 $ 452 $ 472 $ 319 ________________________ (a) Increase primarily relates to tax positions in the United States and Europe, $66 million in 2019 related to the merger with Linde AG. (b) 2018 includes $167 million related to the merger with Linde AG.
Schedule of Open Tax Years Subject to Examination by Major Jurisdiction Table	As of December 31, 2020, the company remained subject to examination in the following major tax jurisdictions for the tax years as indicated below: Major tax jurisdictions Open Years North and South America United States 2017 through 2020 Canada 2013 through 2020 Mexico 2014 through 2020 Brazil 2003 through 2020 Europe and Africa France 2014 through 2020 Germany 2015 through 2020 Netherlands 2015 through 2020 Republic of South Africa 2017 through 2020 Spain 2006 through 2020 United Kingdom 2015 through 2020 Asia and Australia Australia 2016 through 2020 China 2015 through 2020 India 2006 through 2020 South Korea 2015 through 2020 Taiwan 2015 through 2020

Earnings Per Share - Linde PL_2

Earnings Per Share - Linde PLC Shareholders (Tables)	12 Months Ended
	Dec. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Basic and Diluted earnings per share - Linde plc shareholders is computed by dividing Income from continuing operations, Income from discontinued operations, net of tax, and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: 2020 2019 2018 Numerator (Millions of dollars) Income from continuing operations $ 2,497 $ 2,183 $ 4,273 Income from discontinued operations, net of tax 4 102 108 Net Income – Linde plc $ 2,501 $ 2,285 $ 4,381 Denominator (Thousands of shares) Weighted average shares outstanding 526,404 540,859 330,088 Shares earned and issuable under compensation plans 332 235 313 Weighted average shares used in basic earnings per share * 526,736 541,094 330,401 Effect of dilutive securities Stock options and awards 4,421 4,076 3,726 Weighted average shares used in diluted earnings per share * 531,157 545,170 334,127 Basic earnings per share from continuing operations $ 4.74 $ 4.03 $ 12.93 Basic earnings per share from discontinued operations 0.01 0.19 0.33 Basic Earnings Per Share $ 4.75 $ 4.22 $ 13.26 Diluted earnings per share from continuing operations $ 4.70 $ 4.00 $ 12.79 Diluted earnings per share from discontinued operations 0.01 0.19 0.32 Diluted Earnings Per Share $ 4.71 $ 4.19 $ 13.11

Supplemental Information (Table

Supplemental Information (Tables)	12 Months Ended
	Dec. 31, 2020
Supplemental Information [Abstract]
Schedule Of Selling General And Administrative	(Millions of dollars) Year Ended December 31, 2020 2019 2018 Selling, General and Administrative Selling $ 1,303 $ 1,600 $ 757 General and administrative 1,890 1,857 872 $ 3,193 $ 3,457 $ 1,629
Schedule Of Depreciation And Amortization	Year Ended December 31, 2020 2019 2018 Depreciation and Amortization (a) Depreciation $ 3,861 $ 3,940 $ 1,615 Amortization of intangibles (Note 10) 765 735 215 Depreciation and Amortization $ 4,626 $ 4,675 $ 1,830
Schedule Of Other Income (Expense)	Year Ended December 31, 2020 2019 2018 Other Income (Expenses) – Net Currency related net gains (losses) $ (28) $ (11) $ 4 Partnership income 10 8 8 Severance expense (5) (7) (7) Asset divestiture gains (losses) – net (78) 10 6 Other – net 40 68 7 $ (61) $ 68 $ 18
Schedule Of Interest Expense	Year Ended December 31, 2020 2019 2018 Interest Expense – Net Interest incurred on debt and other $ 277 $ 284 $ 297 Interest income (55) (112) (80) Amortization on acquired debt (85) (96) (21) Interest capitalized (38) (38) (20) Bond redemption (b) 16 — 26 $ 115 $ 38 $ 202
Schedule Of Noncontrolling Interests Income	Year Ended December 31, 2020 2019 2018 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 125 $ 87 $ 12 Redeemable noncontrolling interests' operations (Note 14) — 2 3 Noncontrolling interests from continuing operations $ 125 $ 89 $ 15 Noncontrolling interests from discontinued operations — $ 7 $ 9
Schedule of Accounts, Notes, Loans and Financing Receivable	(Millions of dollars) December 31, 2020 2019 Accounts Receivable Trade and Other receivables $ 4,638 $ 4,628 Less: allowance for expected credit losses (471) (306) $ 4,167 $ 4,322
Schedule Of Inventories	December 31, 2020 2019 Inventories Raw materials and supplies $ 411 $ 396 Work in process 337 331 Finished goods 981 970 $ 1,729 $ 1,697
Schedule Of Prepaid And Other Current Assets	December 31, 2020 2019 Prepaid and Other Current Assets Prepaid and other deferred charges (d) $ 516 $ 516 VAT recoverable 261 275 Unrealized gains on derivatives (Note 12) 110 85 Assets held for sale (Note 2) 4 125 Other 221 264 $ 1,112 $ 1,265
Schedule Of Other Long-term Assets	December 31, 2020 2019 Other Long-term Assets Pension assets (Note 16) $ 55 $ 78 Insurance contracts (e) 61 75 Long-term receivables, net (f) 201 150 Lease assets (Note 4) 1,090 1,025 Deposits 47 56 Investments carried at cost 23 40 Deferred charges 96 90 Deferred income taxes (Note 5) 268 243 Unrealized gains on derivatives (Note 12) 90 82 Other 217 174 $ 2,148 $ 2,013
Schedule Of Other Current Liabilities	December 31, 2020 2019 Other Current Liabilities Accrued expenses $ 1,226 $ 1,079 Payroll 653 619 VAT payable 336 268 Pension and postretirement (Note 16) 34 27 Interest payable 135 127 Lease liability (Note 4) 275 260 Insurance reserves 38 38 Unrealized losses on derivatives (Note 12) 70 54 Noncontrolling interest redemption and dividend (Note 14) 231 — Synergy cost accruals (Note 3) 199 140 Other 1,135 891 $ 4,332 $ 3,503
Schedule Of Other Long-term Liabilities	December 31, 2020 2019 Other Long-term Liabilities Pension and postretirement (Note 16) $ 2,963 $ 2,548 Tax liabilities for uncertain tax positions (Note 5) 355 342 Tax Act liabilities for deemed repatriation (Note 5) 204 235 Lease liability (Note 4) 794 716 Interest and penalties for uncertain tax positions (Note 5) 99 65 Insurance reserves 33 28 Asset retirement obligation 302 293 Unrealized losses on derivatives (Note 12) 11 45 Synergy cost accruals (Note 3) 170 60 Other 588 556 $ 5,519 $ 4,888
Schedule Of Deferred Credits	December 31, 2020 2019 Deferred Credits Deferred income taxes (Note 5) $ 6,704 $ 6,889 Other 532 347 $ 7,236 $ 7,236
Schedule Of Accumulated Other Comprehensive Income (Loss)	December 31, 2020 2019 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (g) $ (3,788) $ (3,357) EMEA (g) 1,020 (136) APAC (g) 616 (140) Engineering 354 (29) Other (1,020) 282 (2,818) (3,380) Derivatives – net of taxes 4 (27) Pension/OPEB funded status obligation (net of $560 million and $446 million tax benefit in 2020 and 2019) (Note 16) (1,876) (1,407) $ (4,690) $ (4,814)

Property, Plant & Equipment -_2

Property, Plant & Equipment - Net (Tables)	12 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment - Net	Significant classes of property, plant and equipment are as follows: (Millions of dollars) December 31, Depreciable Lives (Yrs) 2020 2019 Production plants (primarily 15-year life) (a) 10-20 $ 28,226 $ 25,493 Storage tanks 15-20 4,461 4,295 Transportation equipment and other 3-15 2,978 2,809 Cylinders 10-30 4,491 4,184 Buildings 25-40 3,327 3,162 Land and improvements (b) 0-20 1,259 1,229 Construction in progress 3,257 3,146 47,999 44,318 Less: accumulated depreciation (19,288) (15,254) $ 28,711 $ 29,064 (a) - Depreciable lives of production plants related to long-term customer supply contracts are generally consistent with the contract lives.

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill for the years ended December 31, 2020 and 2019 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2018 $ 9,174 $ 10,960 $ 5,295 $ 1,075 $ 370 $ 26,874 Acquisitions (Note 2) 135 — — — 135 Measurement period adjustments (Note 2) (255) (636) (323) 1,410 (42) 154 Foreign currency translation and other (12) (81) (15) (15) (21) (144) Balance, December 31, 2019 9,042 10,243 4,957 2,470 307 27,019 Acquisitions (Note 2) 13 — — — — 13 Foreign currency translation and other 35 643 305 212 23 1,218 Disposals (7) (42) — — — (49) Balance, December 31, 2020 $ 9,083 $ 10,844 $ 5,262 $ 2,682 $ 330 $ 28,201

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets	The following is a summary of Linde’s other intangible assets at December 31, 2020 and 2019: (Millions of dollars) For the year ended December 31, 2020 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2019 $ 13,205 $ 2,764 $ 1,612 $ 17,581 Additions 5 — 56 61 Foreign currency translation 632 134 47 813 Disposals (2) — (20) (22) Other * (64) (3) 2 (65) Balance, December 31, 2020 13,776 2,895 1,697 18,368 Less: accumulated amortization: Balance, December 31, 2019 (885) (69) (490) (1,444) Amortization expense (Note 7) (589) (45) (131) (765) Foreign currency translation (53) (3) 1 (55) Disposals 1 — 20 21 Other * 56 (1) 4 59 Balance, December 31, 2020 (1,470) (118) (596) (2,184) Net intangible asset balance at December 31, 2020 $ 12,306 $ 2,777 $ 1,101 $ 16,184 (Millions of dollars) For the year ended December 31, 2019 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2018 $ 13,288 $ 2,288 $ 1,366 $ 16,942 Additions 30 6 51 87 Foreign currency translation (59) (21) (11) (91) Measurement period adjustments (8) 492 178 662 Other * (46) (1) 28 (19) Balance, December 31, 2019 13,205 2,764 1,612 17,581 Less: accumulated amortization: Balance, December 31, 2018 (317) (22) (380) (719) Amortization expense (Note 7) (584) (47) (104) (735) Foreign currency translation — — 2 2 Other * 16 — (8) 8 Balance, December 31, 2019 (885) (69) (490) (1,444) Net balance at December 31, 2019 $ 12,320 $ 2,695 $ 1,122 $ 16,137 *Other primarily relates to the write-off of fully amortized assets and reclassifications.
Schedule of Estimated Future Amortization Expense	Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2021 $ 729 2022 608 2023 581 2024 572 2025 529 Thereafter 11,173 Total amortization related to finite-lived intangible assets 14,192 Indefinite-lived intangible assets at December 31, 2020 1,992 Net intangible assets at December 31, 2020 $ 16,184

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of Linde’s outstanding debt at December 31, 2020 and 2019 : (Millions of dollars) 2020 2019 Short-term Commercial paper $ 2,527 $ 996 Other borrowings (primarily international) 724 736 Total short-term debt 3,251 1,732 Long-term (a) (U.S. dollar denominated unless otherwise noted) 2.25% Notes due 2020 (b) — 300 1.75% Euro denominated notes due 2020 (b, c) — 1,137 0.634% Euro denominated notes due 2020 — 56 4.05% Notes due 2021 (d) — 499 3.875% Euro denominated notes due 2021 (c) 748 711 3.00% Notes due 2021 (d) — 499 0.250% Euro denominated notes due 2022 (c) 1,226 1,129 2.45% Notes due 2022 599 599 2.20% Notes due 2022 499 499 2.70% Notes due 2023 499 499 2.00% Euro denominated notes due 2023 (c) 832 776 5.875% GBP denominated notes due 2023 (c) 460 456 1.20% Euro denominated notes due 2024 671 615 1.875% Euro denominated notes due 2024 (c) 389 361 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 607 556 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 196 1.652% Euro denominated notes due 2027 100 93 0.250% Euro denominated notes due 2027 (e) 914 — 1.00% Euro denominated notes due 2028 (c) 966 872 1.10% Notes due 2030 (f) 696 — 1.90% Euro denominated notes due 2030 127 118 0.550% Euro denominated notes due 2032 (e) 909 — 3.55% Notes due 2042 664 662 2.00% Notes due 2050 (f) 296 — International borrowings 372 309 Other 10 159 12,903 12,224 Less: current portion of long-term debt (751) (1,531) Total long-term debt 12,152 10,693 Total debt $ 16,154 $ 13,956 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) In September 2020, the company repaid €1,000 million of 1.75% notes and $300 million of 2.25% notes that became due. (c) December 31, 2020 and 2019 included a cumulative $79 million and $38 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. (d) In December 2020, the company repaid $500 million of 4.05% notes and $500 million of 3.00% notes that were due in 2021 resulting in a $16 million interest charge. (e) In May 2020, Linde issued €750 million of 0.250% notes due 2027 and €750 million of 0.550% notes due 2032. (f) In August 2020, Linde issued $700 million of 1.100% notes due 2030 and $300 million of 2.000% notes due 2050.
Expected Maturities On Long-term Debt	Expected maturities of long-term debt are as follows: (Millions of dollars) 2021 $ 751 2022 2,440 2023 1,853 2024 1,067 2025 1,083 Thereafter 5,709 $ 12,903

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table is a summary of the notional amount and fair value of derivatives outstanding at December 31, 2020 and 2019 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2020 2019 2020 2019 2020 2019 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 6,470 $ 7,936 $ 72 $ 62 $ 48 $ 37 Forecasted transactions 823 748 16 14 12 15 Cross-currency swaps 260 1,029 24 35 7 40 Commodity contracts N/A N/A 1 — — — Total $ 7,553 $ 9,713 $ 113 $ 111 $ 67 $ 92 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ 27 $ — $ 2 $ — $ 3 Forecasted transactions 355 464 20 9 14 3 Commodity contracts N/A N/A 3 6 — 1 Interest rate swaps 1,923 1,908 64 39 — — Total Hedges $ 2,278 $ 2,399 $ 87 $ 56 $ 14 $ 7 Total Derivatives $ 9,831 $ 12,112 $ 200 $ 167 $ 81 $ 99
Schedule of Derivative Instruments Not Designated as Hedging Instruments	The following table summarizes the impact of the company's derivatives on the consolidated statements of income: (Millions of dollars) Amount of Pre-Tax Gain (Loss) December 31, 2020 2019 2018 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ (125) $ 253 $ (118) Other balance sheet items (40) 65 3 Total $ (165) $ 318 $ (115) * The gains (losses) on balance sheet items are offset by gains (losses) recorded on the underlying hedged assets and liabilities. Accordingly, the gains (losses) for the derivatives and the underlying hedged assets and liabilities related to debt items are recorded in the consolidated statements of income as interest expense-net. Other balance sheet items and anticipated net income gains (losses) are recorded in the consolidated statements of income as other income (expenses)-net.

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2020 and 2019: Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2020 2019 2020 2019 2020 2019 Assets Derivative assets $ — $ — $ 200 $ 167 $ — $ — Investments and securities * 21 18 — — 47 28 Total $ 21 $ 18 $ 200 $ 167 $ 47 $ 28 Liabilities Derivative liabilities $ — $ — $ 81 $ 99 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's consolidated balance sheets.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following weighted-average assumptions were used to value the grants in 2020, 2019 and 2018: Year Ended December 31, 2020 2019 2018 Dividend yield 2.2 % 2.0 % 2.1 % Volatility 15.8 % 14.3 % 14.4 % Risk-free interest rate 0.60 % 2.38 % 2.67 % Expected term years 6 6 5
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes option activity under the plans as of December 31, 2020 and changes during the period then ended (averages are calculated on a weighted basis; life in years; intrinsic value expressed in millions): Activity Number of Average Average Aggregate Outstanding at January 1, 2020 9,297 $ 127.04 Granted 1,155 173.16 Exercised (2,205) 115.34 Cancelled or expired (180) 162.97 Outstanding at December 31, 2020 8,067 $ 136.05 6.0 $ 1,028 Exercisable at December 31, 2020 5,707 $ 123.93 5.0 $ 797
Performance Based and Restricted Stock Activity	The following table summarizes non-vested performance-based and restricted stock award activity as of December 31, 2020 and changes during the period then ended (shares based on target amounts, averages are calculated on a weighted basis): Performance-Based Restricted Stock Number of Average Number of Average Non-vested at January 1, 2020 246 $ 184.29 884 $ 129.43 Granted 224 174.70 186 174.95 Vested — — (355) 117.62 Cancelled and Forfeited (33) 178.27 (27) 160.90 Non-vested at December 31, 2020 437 $ 179.76 688 $ 148.56

Retirement Programs (Tables)

Retirement Programs (Tables)	12 Months Ended
	Dec. 31, 2020
Retirement Benefits [Abstract]
Schedule of Pension and OPEB Net Periodic Benefit Costs Table	The components of net pension and postretirement benefits other than pension ("OPEB") costs for 2020, 2019 and 2018 are shown in the table below (2018 reflects the impact of the Linde AG merger on October 31, 2018 and the divestiture of Praxair's European industrial gases business on December 3, 2018 (see Note 2)): (Millions of dollars) Year Ended December 31, Pensions OPEB 2020 2019 2018 2020 2019 2018 Amount recognized in Operating Profit Service cost $ 150 $ 142 $ 74 $ 2 $ 2 $ 2 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 208 261 128 5 7 5 Expected return on plan assets (482) (462) (219) — — — Net amortization and deferral 90 61 71 (4) (4) (3) Curtailment and termination benefits (a) — 8 — — — — Settlement charges (b) 6 97 14 — — — $ (178) $ (35) $ (6) $ 1 $ 3 $ 2 Amount recognized in Net gain on sale of businesses Settlement gains from divestitures (c) — — (44) — — — Net periodic benefit cost (benefit) $ (28) $ 107 $ 24 $ 3 $ 5 $ 4 (a) In 2019, Linde recorded curtailment gains of $9 million and a charge of $17 million for termination benefits, primarily in connection with a defined benefit pension plan freeze. (b) In the third quarter of 2020, Linde recorded a pension settlement charge of $6 million triggered by lump sum benefit payments made from a U.S. non-qualified plan. In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan. Such benefits were triggered by a change in control provision and resulted in a settlement charge of $51 million. In the third and fourth quarters of 2019, Linde recorded pension settlement charges of $40 million and $6 million, respectively, related to lump sum payments made from a U.S. qualified plan. These payments were triggered by merger-related divestitures. 2018 includes the impact of a $4 million charge and a $10 million charge recorded in the third and fourth quarters, respectively. In the third quarter, a series of lump sum benefit payments made from the U.S. supplemental pension plan triggered a settlement of the related pension obligation. In the fourth quarter, a change in control provision triggered the settlement of a U.S. non-qualified plan. (c) In connection with Praxair merger-related divestitures, primarily the European industrial gases business, certain European pension plan obligations were settled. This resulted in the recognition of associated pension benefit obligations and deferred losses in accumulated other comprehensive income (loss) within operating profit in the "Net gain on sale of businesses" line item.
Schedule of Pension and OPEB Funded Status Table	Changes in the benefit obligation and plan assets for Linde’s pension and OPEB programs, including reconciliation of the funded status of the plans to amounts recorded in the consolidated balance sheet, as of December 31, 2020 and 2019 are shown below. (Millions of dollars) Year Ended December 31, Pensions 2020 2019 OPEB U.S. International U.S. International 2020 2019 Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,552 $ 8,689 $ 2,508 $ 7,533 $ 192 $ 184 Service cost 37 113 38 104 2 2 Interest cost 68 140 81 180 5 7 Divestitures — — (1) — — — Participant contributions — 18 — 20 11 8 Plan amendment — 7 — 13 (13) — Actuarial loss (gain) 250 893 266 1,045 (2) 8 Benefits paid (152) (320) (105) (333) (22) (20) Plan settlement (9) (14) (235) — — — Plan curtailment — (1) — (9) — 2 Foreign currency translation and other changes — 462 — 136 (1) 1 Benefit obligation, December 31 $ 2,746 $ 9,987 $ 2,552 $ 8,689 $ 172 $ 192 Accumulated benefit obligation ("ABO") $ 2,646 $ 9,830 $ 2,464 $ 8,553 Change in Plan Assets Fair value of plan assets, January 1 $ 2,048 $ 6,888 $ 1,952 $ 6,292 $ — $ — Actual return on plan assets 386 641 341 598 — — Company contributions 25 66 — 94 — — Participant contributions — 18 — 20 — — Benefits paid from plan assets (149) (267) (244) (268) — — Divestitures — — (1) — — — Foreign currency translation and other changes — 307 — 152 — — Fair value of plan assets, December 31 $ 2,310 $ 7,653 $ 2,048 $ 6,888 $ — $ — Funded Status, End of Year $ (436) $ (2,334) $ (504) $ (1,801) $ (172) $ (192) Recorded in the Balance Sheet (Note 7) Other long-term assets $ 2 $ 53 $ — $ 78 $ — $ — Other current liabilities (9) (13) (6) (10) (12) (11) Other long-term liabilities (429) (2,374) (498) (1,869) (160) (181) Net amount recognized, December 31 $ (436) $ (2,334) $ (504) $ (1,801) $ (172) $ (192) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 687 $ 1,766 $ 753 $ 1,110 $ (11) $ (10) Prior service cost (credit) — 9 — 4 (15) (4) Deferred tax benefit (Note 7) (182) (383) (190) (251) 5 (5) Amount recognized in accumulated other comprehensive income (loss) (Note 7) $ 505 $ 1,392 $ 563 $ 863 $ (21) $ (19) Comparative funded status information as of December 31, 2020 and 2019 for select international pension plans is presented in the table below as the benefit obligations of these plans are considered to be significant relative to the total benefit obligation: United Kingdom Germany Other International Total International (Millions of dollars) 2020 2020 2020 2020 Benefit obligation, December 31 $ 6,012 $ 2,582 $ 1,393 $ 9,987 Fair value of plan assets, December 31 5,355 1,258 1,040 7,653 Funded Status, End of Year $ (657) $ (1,324) $ (353) $ (2,334) United Kingdom Germany Other International Total International (Millions of dollars) 2019 2019 2019 2019 Benefit obligation, December 31 $ 5,221 $ 2,180 $ 1,288 $ 8,689 Fair value of plan assets, December 31 4,777 1,119 992 6,888 Funded Status, End of Year $ (444) $ (1,061) $ (296) $ (1,801)
Schedule of Pension and OPEB Changes in Plan Assets and Benefit Obligations Recognized in AOCI Table	The changes in plan assets and benefit obligations recognized in other comprehensive income in 2020 and 2019 are as follows: Pensions OPEB (Millions of dollars) 2020 2019 2020 2019 Current year net actuarial losses (gains)* $ 598 $ 834 $ (2) $ 8 Amortization of net actuarial gains (losses) (89) (59) 2 3 Plan amendment 7 (4) (13) — Amortization of prior service credits (costs) (1) (2) 2 1 Pension settlements (6) (97) — — Curtailments (1) — — 2 Foreign currency translation and other changes 87 12 (1) — Total recognized in other comprehensive income $ 595 $ 684 $ (12) $ 14 ________________________
Schedule of Pension Plans Where the Projected Benefit Obligation Exceeds the Fair Value of Plan Assets	The following table provides information for pension plans where the projected benefit obligation exceeds the fair value of plan assets: (Millions of dollars) Year Ended December 31, Pensions 2020 2019 U.S. International U.S. International Projected benefit obligation ("PBO") $ 2,618 $ 8,845 $ 2,552 $ 7,810 Fair value of plan assets $ 2,180 $ 6,282 $ 2,048 $ 5,872
Schedule of Pension Plans Where the Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets	The following table provides information for pension plans where the accumulated benefit obligation exceeds the fair value of plan assets: (Millions of dollars) Year Ended December 31, Pensions 2020 2019 U.S. International U.S. International Accumulated benefit obligation ("ABO") $ 2,518 $ 8,694 $ 2,464 $ 7,664 Fair value of plan assets $ 2,180 $ 6,254 $ 2,048 $ 5,849
Schedule of Pension and OPEB Plans Assumptions Used to Determine Benefit Obligations and the Net Benefit Cost Table	The assumptions used to determine benefit obligations are as of the respective balance sheet dates and the assumptions used to determine net benefit cost are as of the previous year-end, as shown below: Pensions U.S. International OPEB 2020 2019 2020 2019 2020 2019 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 2.40 % 3.20 % 1.36 % 1.91 % 2.39 % 3.19 % Interest crediting rate 1.57 % 2.19 % 1.01 % 1.08 % N/A N/A Rate of increase in compensation levels 3.25 % 3.25 % 2.55 % 2.46 % N/A N/A Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 3.20 % 4.20 % 1.91 % 2.72 % 3.19 % 4.16 % Interest crediting rate 2.19 % 3.34 % 1.08 % 1.23 % N/A N/A Rate of increase in compensation levels 3.25 % 3.25 % 2.46 % 2.38 % N/A N/A Expected long-term rate of return on plan assets (1) 7.00 % 7.27 % 5.31 % 5.15 % N/A N/A ________________________ (1) The expected long term rate of return on the U.S. and international plan assets is estimated based on the plans' investment strategy and asset allocation, historical capital market performance and, to a lesser extent, historical plan per formance. For the U.S. plans, the expected rate of return of 7.00% was derived based on the target asset allocation of 40%-60% equity securities (approximately 7.7% expected return), 30%-50% fixed income securities (approximately 5.4% expected return) and 5%-15% alternative investments (approximately 6.3% expected return). For the international plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 6.4% expected return), 30%-50% fixed income securities (approximately 4.8% expected return), and 30%-50% alternative investments (approximately 5% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2020 was approximately 9.5%. For the international plan assets, the actual annualized total return for the same period was approximately 7.9%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as factor in estimating the expected long term rate of return. For 2021, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. For 2021, the expected weighted average long-term rate of return for international plans will be 5.27%.
Schedule of OPEB Plans Assumed Healthcare Cost Trend Rates Table	OPEB Assumed healthcare cost trend rates 2020 2019 Historical Praxair, Inc. plans Healthcare cost trend assumed 6.50 % 7.00 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 5.00 % Year that the rate reaches the ultimate trend rate 2027 2027 Historical Linde AG plans Healthcare cost trend assumed 6.50 % 5.49 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 4.50 % Year that the rate reaches the ultimate trend rate 2027 2038
Schedule of Pension Plans Targeted Asset Allocation Range and Weighted-Average Asset Allocations	The international pension plans are managed individually based on diversified investment portfolios, with different target asset allocations that vary for each plan. Weighted-average asset allocations at December 31, 2020 and 2019 for Linde’s U.S. and international pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: U.S. International Asset Category Target 2020 Target 2019 2020 2019 Target 2020 Target 2019 2020 2019 Equity securities 40%-60% 40%-60% 66 % 55 % 15%-25% 15%-25% 27 % 23 % Fixed income securities 30%-50% 30%-50% 27 % 30 % 30%-50% 30%-50% 34 % 41 % Other 5%-15% 5%-15% 7 % 15 % 30%-50% 30%-50% 39 % 36 %
Schedule of Pension Plans Assets Measured at Fair Value by Asset Category Table	The following table summarizes pension assets measured at fair value by asset category at December 31, 2020 and 2019. For the twelve months ended December 31, 2020, transfers of assets of $15 million into Level 3 include insurance contract and real estate investments of $11 million and $4 million, respectively, which were reclassified as there is no active market quotation available. See Note 13 for the definition of levels within the fair value hierarchy: Fair Value Measurements Using Level 1 Level 2 Level 3 ** Total (Millions of dollars) 2020 2019 2020 2019 2020 2019 2020 2019 Cash and cash equivalents $ 524 $ 436 $ — $ — $ — $ — $ 524 $ 436 Equity securities: Global equities 1,974 1,395 — — — — 1,974 1,395 Mutual funds 324 110 — 52 — — 324 162 Fixed income securities: Government bonds — — 1,545 1,642 — — 1,545 1,642 Emerging market debt — — 520 459 — — 520 459 Mutual funds 123 225 12 14 — — 135 239 Corporate bonds — — 573 401 — — 573 401 Bank loans — — 242 210 — — 242 210 Alternative investments: Real estate funds — — — — 335 316 335 316 Private debt — — — — 1,120 1,003 1,120 1,003 Insurance contracts — — — — 11 — 11 — Liquid alternative — — 1,083 1,087 — — 1,083 1,087 Other investments — — 60 33 — — 60 33 Total plan assets at fair value, $ 2,945 $ 2,166 $ 4,035 $ 3,898 $ 1,466 $ 1,319 $ 8,446 $ 7,383 Pooled funds * 1,517 1,553 Total fair value plan assets $ 9,963 $ 8,936
Schedule of Pension Plans Changes in Fair Value of Assets Classified as Level 3 Table	** The following table summarizes changes in fair value of the pension plan assets classified as level 3 for the periods ended December 31, 2020 and 2019: (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2018 $ — $ 298 $ 671 $ 969 Gain/(Loss) for the period — 24 30 54 Acquisitions — — 14 14 Purchases — 26 304 330 Sales — (22) (33) (55) Transfer into/ (out of) Level 3 — (10) — (10) Foreign currency translation — — 17 17 Balance, December 31, 2019 $ — $ 316 $ 1,003 $ 1,319 Gain/(Loss) for the period — (10) 4 (6) Purchases — 21 137 158 Sales — (10) (69) (79) Transfer into / (out of) Level 3 11 4 — 15 Foreign currency translation — 14 45 59 Balance, December 31, 2020 $ 11 $ 335 $ 1,120 $ 1,466
Schedule of Pension and OPEB Estimated Future Benefit Payments, Net of Participant Contributions Table	The following table presents estimated future benefit payments, net of participant contributions: (Millions of dollars) Pensions Year Ended December 31, U.S. International OPEB 2021 $ 175 $ 360 $ 13 2022 146 360 12 2023 148 371 12 2024 151 380 11 2025 155 389 10 2026-2030 771 1,046 44

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, Sales Table	The table below presents information about reportable segments for the years ended December 31, 2020, 2019 and 2018. The years ended December 31, 2020 and 2019 reflect the results of the combined business for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date). (Millions of dollars) 2020 2019 2018 Sales (a) Americas $ 10,459 $ 10,989 $ 8,017 EMEA 6,449 6,643 2,644 APAC 5,687 5,779 2,446 Engineering 2,851 2,799 459 Other 1,797 1,953 1,270 Total Segment Sales 27,243 28,163 14,836 Merger-related divestitures — 65 — Total Sales $ 27,243 $ 28,228 $ 14,836
Schedule Of Segment Reporting Information, Operating Profit	2020 2019 2018 Segment Operating Profit Americas $ 2,773 $ 2,577 $ 2,053 EMEA 1,465 1,367 481 APAC 1,277 1,184 465 Engineering 435 390 14 Other (153) (246) (37) Reported Segment operating profit 5,797 5,272 2,976 Cost reduction programs and other charges (Note 3) (506) (567) (309) Net gain on sale of business — 164 3,294 Purchase accounting impacts - Linde AG (1,969) (1,952) (714) Merger-related divestitures — 16 — Total operating profit $ 3,322 $ 2,933 $ 5,247
Schedule of Segment Reporting Information, Depreciation and Amortization Table	2020 2019 2018 Depreciation and Amortization Americas $ 1,196 $ 1,195 $ 860 EMEA 723 749 269 APAC 619 613 271 Engineering 36 35 5 Other 132 143 79 Segment depreciation and amortization 2,706 2,735 1,484 Purchase accounting impacts - Linde AG 1,920 1,940 346 Total depreciation and amortization $ 4,626 $ 4,675 $ 1,830
Schedule of Segment Reporting Information, Capital Expenditures and Acquisitions Table	2020 2019 2018 Capital Expenditures and Acquisitions Americas $ 1,425 $ 1,814 $ 1,068 EMEA 670 738 329 APAC 1,214 1,231 372 Engineering 13 79 27 Other 146 45 112 Total Capital Expenditures and Acquisitions $ 3,468 $ 3,907 $ 1,908
Schedule of Segment Information, Sales by Major Country Table	2020 2019 2018 Sales by Major Country United States $ 8,475 $ 8,604 $ 5,942 Germany 3,740 3,630 868 China 2,061 2,005 1,032 United Kingdom 1,595 1,653 398 Australia 1,071 1,127 183 Brazil 822 994 1,003 Other – International 9,479 10,215 5,410 Total sales $ 27,243 $ 28,228 $ 14,836
Long-lived Assets by Geographic Areas	2020 2019 2018 Long-lived Assets by Major Country (b) United States $ 7,777 $ 7,498 $ 7,189 Germany 2,394 2,429 2,411 China 2,413 2,254 2,237 United Kingdom 1,313 1,479 1,582 Australia 1,105 1,214 1,476 Brazil 734 956 1,012 Other – International 12,976 13,234 13,810 Total long-lived assets $ 28,711 $ 29,064 $ 29,717

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the years ended December 31, 2020, 2019 and 2018. The years ended December 31, 2020 and 2019 reflect the results of the combined business for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date). (Millions of dollars) Year Ended December 31, 2020 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,839 $ 1,870 $ 2,005 $ — $ 145 $ 6,859 25 % On-Site 2,513 1,354 2,049 — — 5,916 22 % Packaged Gas 5,034 3,175 1,559 — 22 9,790 36 % Other 73 50 74 2,851 1,630 4,678 17 % $ 10,459 $ 6,449 $ 5,687 $ 2,851 $ 1,797 $ 27,243 100 % (Millions of dollars) Year Ended December 31, 2019 Sales Americas EMEA APAC Engineering Other (a) Total % Merchant $ 2,945 $ 1,856 $ 2,080 $ — $ 184 $ 7,065 25 % On-Site 2,757 1,434 2,020 — — 6,211 22 % Packaged Gas 5,183 3,347 1,542 — 19 10,091 36 % Other 104 6 137 2,799 1,815 4,861 17 % $ 10,989 $ 6,643 $ 5,779 $ 2,799 $ 2,018 $ 28,228 100 % (Millions of dollars) Year Ended December 31, 2018 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,775 $ 832 $ 826 $ — $ 119 $ 4,552 31 % On-Site 2,405 536 1,156 — — 4,097 28 % Packaged Gas 2,800 1,271 443 — 3 4,517 30 % Other 37 5 21 459 1,148 1,670 11 % $ 8,017 $ 2,644 $ 2,446 $ 459 $ 1,270 $ 14,836 100 % (a) Other/Other includes $65 million for the year ended December 31, 2019 of merger-related divestitures that have been excluded from segment sales.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2020
Minimum
Schedule of Equity Method Investments [Line Items]
Joint-venture ownership percentage	20.00%
Useful life	3 years
Maximum
Schedule of Equity Method Investments [Line Items]
Joint-venture ownership percentage	50.00%
Useful life	40 years

Business Combination and Dive_2

Business Combination and Divestitures - Narrative (Details) € / shares in Units, $ / shares in Units, € in Millions, $ in Millions

Jul. 12, 2019USD ($)

Mar. 01, 2019USD ($)

Dec. 03, 2018USD ($)

Dec. 03, 2018EUR (€)

Oct. 31, 2018USD ($)

Oct. 31, 2018EUR (€)€ / shares

Dec. 31, 2018USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2020€ / shares

Mar. 31, 2020USD ($)

Dec. 31, 2019€ / shares

Dec. 16, 2019USD ($)

Apr. 30, 2019USD ($)

Dec. 03, 2018EUR (€)

Oct. 31, 2018$ / shares

Dec. 05, 2017

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Ordinary shares, par value (eur per share) | € / shares

€ 0.001

€ 0.001

€ 0.001

Gain on sale of business before tax

$ 3,294

Gain on sale of business after tax

$ 0

$ 108

2,923

Income before taxes

3,384

2,927

5,049

Income after tax

2,626

2,379

4,402

Gain on sale of business after tax

2,923

Net gain on sale of businesses

0

164

3,294

Payments to Acquire Businesses, Net of Cash Acquired

$ 68

$ 225

25

Acquisition-related Costs

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Income before taxes

$ 736

Income after tax

$ 680

Pension settlement charge

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Income before taxes

10

Income after tax

8

Fair Value Adjustment to Inventory

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Income before taxes

368

Income after tax

279

Disposal Group, Disposed of by Sale, Not Discontinued Operations | European Industrial Gases Business

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Gain on sale of business before tax

$ 3,294

Gain on sale of business after tax

$ 2,923

Discontinued Operations, Disposed of by Sale | Linde India Divestiture

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Consideration for sale of business

$ 218

$ 193

Net gain on sale of businesses

$ 164

$ 3,294

Discontinued Operations, Disposed of by Sale | Messer Group And CVC Capital Partners Fund VII Sale And Purchase Agreement

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Consideration for sale of business

$ 2,900

Discontinued Operations, Disposed of by Sale | Americas Industrial Gases Business, Plant Sales

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Proceeds from sale of plants

$ 500

Discontinued Operations, Disposed of by Sale | Linde Korea Divestiture

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Consideration for sale of business

$ 1,200

Discontinued Operations, Disposed of by Sale | Linde China Divestiture

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Consideration for sale of business

$ 98

Linde AG

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Share conversion ratio

1.54

1.54

Praxair, Inc.

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Ordinary shares, par value (eur per share) | $ / shares

$ 0.01

Joint-venture ownership percentage

34.00%

Net purchase price

$ 102

€ 90

Consideration for sale of business

$ 5,700

€ 5,000

Sale of business, closing adjustments

$ 96

€ 86

Flow Fin | Rivoira S.p.A

Business Acquisition, Equity Interests Issued or Issuable [Line Items]

Noncontrolling interest, ownership percentage by noncontrolling owners

40.00%

Business Combination and Dive_3

Business Combination and Divestitures - Sales and Income From Operations (Details) - Linde AG $ in Millions	2 Months Ended
	Dec. 31, 2018USD ($)
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Sales	$ 2,873
Income (loss) from continuing operations	(385)
Purchase accounting impacts - Linde AG	$ 451

Business Combination and Dive_4

Business Combination and Divestitures - Pro Forma (Details) $ in Millions	12 Months Ended
	Dec. 31, 2018USD ($)
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Sales	$ 29,774
Linde AG
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Income from continuing operations	4,739
Linde AG | Praxair, Inc.
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Sales	$ 1,625

Business Combination and Dive_5

Business Combination and Divestitures - Discontinued Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax	$ 4	$ 109	$ 117
Noncontrolling interests	0	(7)	(9)
Income from continuing operations, net of tax and noncontrolling interests	4	102	108
Discontinued Operations, Disposed of by Sale | Linde AG Merger-Related Divestitures
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	7	449	388
Cost of sales	3	251	173
Other operating costs	1	43	90
Operating profit	3	155	125
Income from equity investments	1	8	1
Income taxes	0	54	9
Income from discontinued operations, net of tax	4	109	117
Noncontrolling interests	0	(7)	(9)
Income from continuing operations, net of tax and noncontrolling interests	$ 4	$ 102	$ 108

Cost Reduction Programs and O_2

Cost Reduction Programs and Other Charges - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)employee	Dec. 31, 2019USD ($)employee	Dec. 31, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 506	$ 567	$ 309
Cost reduction programs and other charges, after-tax and noncontrolling interest	372	444	306
Cost reduction program charges	391	304
Cost reduction program charges, net of tax	$ 277	$ 233
Number of positions eliminated | employee	3,100	2,400
Other charges, merger related	$ 115	$ 263	309
Other charges, merger related, net of tax	95	211	306
Asset impairment charges		73
Asset impairment charges, net of tax		42
Other charges, non-merger related			73
Cash requirement for the cost reduction program and other charges	390
Cash payments	221	260
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	298	204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 93	$ 100
Other Charges, China Unfavorable Arbitration Ruling Charge
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			40
Other charges, non-merger related			40
Other Charges, Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			18
Other charges, non-merger related			21
Other Charges, Argentina Hyper-Inflation Charge
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			12
Other charges, non-merger related			$ 12

Cost Reduction Programs and O_3

Cost Reduction Programs and Other Charges - Schedule of Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 506	$ 567	$ 309
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	298	204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	93	100
Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	115	263
Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	72	90
Operating Segments | Americas | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	13	34
Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	155	142
Operating Segments | EMEA | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	3	21
Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	12	122
Operating Segments | APAC | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	3	72
Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	70	4
Operating Segments | Engineering | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	4	(9)
Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	197	209
Operating Segments | Other | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	92	145
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	391	304
Cost Reduction Program | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	298	204
Cost Reduction Program | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	93	100
Cost Reduction Program | Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	59	56
Cost Reduction Program | Operating Segments | Americas | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	35	36
Cost Reduction Program | Operating Segments | Americas | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	24	20
Cost Reduction Program | Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	152	121
Cost Reduction Program | Operating Segments | EMEA | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	131	105
Cost Reduction Program | Operating Segments | EMEA | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	21	16
Cost Reduction Program | Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	9	50
Cost Reduction Program | Operating Segments | APAC | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	7	40
Cost Reduction Program | Operating Segments | APAC | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	2	10
Cost Reduction Program | Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	66	13
Cost Reduction Program | Operating Segments | Engineering | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	38	1
Cost Reduction Program | Operating Segments | Engineering | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	28	12
Cost Reduction Program | Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	105	64
Cost Reduction Program | Operating Segments | Other | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	87	22
Cost Reduction Program | Operating Segments | Other | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 18	$ 42

Cost Reduction Programs and O_4

Cost Reduction Programs and Other Charges - Summary of Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 506	$ 567	$ 309
Less: Cash payments	(221)	(260)
Less: Non-cash charges	(150)	(99)
Foreign currency translation and other	34	(8)
Balance, December 31, 2020	369	200
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	298	204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	93	100
Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	115	263
Less: Cash payments	(45)	(112)
Less: Non-cash charges	(82)	(78)
Foreign currency translation and other	9	(6)
Balance, December 31, 2020	64	67
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	391	304
Less: Cash payments	(176)	(148)
Less: Non-cash charges	(68)	(21)
Foreign currency translation and other	25	(2)
Balance, December 31, 2020	305	133
Cost Reduction Program | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	298	204
Less: Cash payments	(156)	(91)
Less: Non-cash charges	0	0
Foreign currency translation and other	24	4
Balance, December 31, 2020	283	117
Cost Reduction Program | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	93	100
Less: Cash payments	(20)	(57)
Less: Non-cash charges	(68)	(21)
Foreign currency translation and other	1	(6)
Balance, December 31, 2020	$ 22	$ 16

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Lease and rental expense	$ 341	$ 364
Finance Lease, Depreciation, Amortization, And Interest Expense	44	31
Operating lease, payments	$ 317	$ 341

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease right-of-use assets	$ 935	$ 1,025
Other current liabilities	$ 237	$ 260
Operating Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesCurrent	us-gaap:OtherLiabilitiesCurrent
Other long-term liabilities	$ 669	$ 716
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:OtherLiabilitiesNoncurrent	us-gaap:OtherLiabilitiesNoncurrent
Total operating lease liabilities	$ 906	$ 976
Finance lease right-of-use assets*	$ 155	$ 140
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible List]	us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization	us-gaap:PropertyPlantAndEquipmentAndFinanceLeaseRightOfUseAssetAfterAccumulatedDepreciationAndAmortization
Other current liabilities*	$ 38	$ 32
Finance Lease, Liability, Current, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent	us-gaap:LongTermDebtAndCapitalLeaseObligationsCurrent
Other long-term liabilities*	$ 125	$ 117
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible List]	us-gaap:LongTermDebtAndCapitalLeaseObligations	us-gaap:LongTermDebtAndCapitalLeaseObligations
Total reported lease liability	$ 163	$ 149

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Operating Lease Information (Details)	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Weighted average lease term (years)	9 years	7 years
Weighted average discount rate	2.83%	2.97%

Leases - Schedule of Future Lea

Leases - Schedule of Future Lease Payments (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Operating Leases
2021	$ 251
2022	187
2023	131
2024	89
2025	62
Thereafter	257
Total future undiscounted lease payments	977
Less imputed interest	(71)
Total reported lease liability	906	$ 976
Financing Leases
2021	41
2022	37
2023	27
2024	17
2025	12
Thereafter	71
Total future undiscounted lease payments	205
Less imputed interest	(42)
Total reported lease liability	$ 163	$ 149

Income Taxes - Schedule of Pre-

Income Taxes - Schedule of Pre-tax Income (Details) - USD ($) $ in Millions	Jul. 12, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income (Loss) from Continuing Operations before Income Taxes, Domestic		$ 1,253	$ 1,161	$ 931
Foreign		2,131	1,766	4,118
Income From Continuing Operations Before Income Taxes and Equity Investments		3,384	2,927	5,049
Net gain on sale of businesses		$ 0	$ 164	3,294
Linde India Divestiture | Discontinued Operations, Disposed of by Sale
Net gain on sale of businesses	$ 164			$ 3,294

Income Taxes - Income Tax Provi

Income Taxes - Income Tax Provision (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current tax expense - U.S. federal	$ 185	$ 64	$ 390
Current tax expense - State and local	17	39	(7)
Current Foreign Tax Expense (Benefit)	1,013	969	620
Total current tax expense	1,215	1,072	1,003
Deferred tax expense (benefit) - U.S. federal	20	85	8
Deferred tax expense (benefit) - State and local	7	0	15
Deferred Foreign Income Tax Expense (Benefit)	(395)	(388)	(209)
Total deferred income taxes	(368)	(303)	(186)
Income Tax Expense (Benefit)	$ 847	769	817
Tax (benefit) charge related to the Tax Act			61
2019 Divestitures | Discontinued Operations, Disposed of by Sale
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current Foreign Tax Expense (Benefit)		48
Deferred Foreign Income Tax Expense (Benefit)		22
Income Tax Expense (Benefit)		$ 70
2018 Divestitures | Discontinued Operations, Disposed of by Sale
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current tax expense - U.S. federal			252
Current tax expense - State and local			4
Current Foreign Tax Expense (Benefit)			114
Total current tax expense			371
Deferred tax expense (benefit) - U.S. federal			$ 1

Income Taxes - U.S. Tax Cuts an

Income Taxes - U.S. Tax Cuts and Jobs Act (Tax Act) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Tax Cuts and Jobs Act, Income Tax Expense (Benefit)	$ (61)
Deemed repatriation tax payable		$ 230	$ 261
Tax Act liabilities for deemed repatriation (Note 5)		204	$ 235
Other Noncurrent Liabilities
Income Taxes [Line Items]
Tax Act liabilities for deemed repatriation (Note 5)	235	$ 204
United States
Income Taxes [Line Items]
Tax Cuts and Jobs Act, Income Tax Expense (Benefit)	(41)
State and Local Jurisdiction
Income Taxes [Line Items]
Tax Cuts and Jobs Act, Income Tax Expense (Benefit)	$ (20)

Income Taxes - Tax Rate Analysi

Income Taxes - Tax Rate Analysis (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Tax Disclosure [Abstract]
U.S. statutory income tax	$ 711	$ 615	$ 1,060
U.S. statutory income tax rate percentage	21.00%	21.00%	21.00%
State and local taxes – net of federal benefit	$ 21	$ 31	$ 30
State and local taxes - net of federal benefit percentage	0.60%	1.10%	0.60%
U.S. tax credits and deductions	$ (8)	$ (31)	$ (12)
U.S. tax credits and deductions percentage	(0.20%)	(1.10%)	(0.20%)
Foreign tax differentials	$ 167	$ 113	$ 57
Foreign tax rate differentials percentage	4.90%	3.90%	1.10%
Share-Based compensation	$ (53)	$ (41)	$ (22)
Share Based Compensation - percentage	(1.60%)	(1.40%)	(0.40%)
Tax Act	$ 0	$ 0	$ (61)
Tax Act - percentage	0.00%	0.00%	(1.20%)
Divestitures	$ 0	$ 36	$ (321)
Divestitures - net percentage	0.00%	1.20%	(6.40%)
Other – net	$ 9	$ 46	$ 86
Other - net percentage	0.30%	1.60%	1.70%
Income Tax Expense (Benefit)	$ 847	$ 769	$ 817
Provision for income taxes percentage	25.00%	26.30%	16.20%
U.S. tax related GILTI	$ 11	$ 26	$ 34
Unrecognized tax benefits, in Europe			$ 44

Income Taxes - Net Deferred Tax

Income Taxes - Net Deferred Tax Liabilities and Valuation Allowances (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2020	Dec. 31, 2019
Deferred Tax Liabilities
Fixed assets				$ 3,430	$ 3,539
Goodwill				173	145
Other intangible assets				3,703	3,688
Subsidiary/equity investments				609	664
Other				791	789
Deferred tax liabilities				8,706	8,825
Deferred Tax Assets
Carryforwards				386	441
Benefit plans and related				814	721
Inventory				70	72
Accruals and other				1,243	1,167
Total gross deferred tax assets				2,513	2,401
Less: Valuation allowances	$ (222)	$ (237)	$ (237)	(243)	(222)
Total net deferred tax assets				2,270	2,179
Other long-term assets				268	243
Deferred credits				6,704	6,889
Total deferred tax liabilities				6,436	6,646
Deferred tax liability, right-of-use lease assets				255
Deferred tax asset - pension, OPEB				560	446
Deferred tax asset, lease liabilities				255	255
Deferred tax asset - research and development				$ 63	$ 81
Valuation Allowance [Abstract]
Valuation allowances	(222)	(237)	(76)
Income tax (charge) benefit	(21)	(31)	(51)
Valuation Allowances And Reserves, Additions For Business Acquisitions	0	18	(121)
Deferred Tax Assets, Valuation Allowance, Write-offs	2	26	7
Valuation Allowances And Reserves Translation Adjustments	(2)	2	4
Valuation allowances	(243)	$ (222)	$ (237)
Linde AG
Valuation Allowance [Abstract]
Deferred Tax Assets, Valuation Allowance, Write-offs	$ 26

Income Taxes - Valuation Allowa

Income Taxes - Valuation Allowances Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Other Tax Carryforward [Line Items]
Carryforwards	$ 386	$ 441
Valuation allowance	243	222	$ 237	$ 76
Deferred tax assets, net operating losses	276
Deferred tax assets, tax credit carryforwards	110
Deferred tax assets, tax credit carryforwards, expiring within 5 years	9
Deferred tax assets, tax credit carryforwards, expiring after 5 years	93
Deferred tax assets, tax credit carryforwards, no expiration	8
Accrued income taxes	609
Undistributed earnings of foreign subsidiaries	32,000
Unrecognized tax benefits	452	$ 472	$ 319	$ 54
United States
Other Tax Carryforward [Line Items]
Deferred tax assets, net operating losses, expiring within 5 years	34
Deferred tax assets, net operating losses, expiring after 5 years	110
Brazil
Other Tax Carryforward [Line Items]
Deferred tax assets, net operating losses, no expiration	$ 132

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Positions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized income tax benefits, January 1	$ 472	$ 319	$ 54
Additions for tax positions of prior years	35	151	104
Reductions for tax positions of prior years	(34)	(3)	(7)
Additions for current year tax positions	11	33	179
Reductions for settlements with taxing authorities	(39)	(26)	(3)
Foreign currency translation and other		(2)	(8)
Foreign currency translation and other	7
Unrecognized income tax benefits, December 31	452	472	319
Expenses (Income) for interest and penalties on tax reserves	(29)	(1)	$ (32)
Accrued interest and penalties	99	65
Linde AG
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Additions for tax positions of prior years	$ 66
Additions for current year tax positions		$ 167

Earnings Per Share - Linde PL_3

Earnings Per Share - Linde PLC Shareholders (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Earnings Per Share [Abstract]
Income from continuing operations	$ 2,497	$ 2,183	$ 4,273
Income from discontinued operations, net of tax	4	102	108
Net Income – Linde plc	$ 2,501	$ 2,285	$ 4,381
Weighted average shares outstanding (in shares)	526,404,000	540,859,000	330,088,000
Shares earned and issuable under compensation plans (in shares)	332,000	235,000	313,000
Weighted average shares used in basic earnings per share (in shares)	526,736,000	541,094,000	330,401,000
Stock options and awards (in shares)	4,421,000	4,076,000	3,726,000
Weighted average shares used in diluted earnings per share (in shares)	531,157,000	545,170,000	334,127,000
Basic earnings per share from continuing operations (in dollars per share)	$ 4.74	$ 4.03	$ 12.93
Basic earnings per share from discontinued operations (in dollars per share)	0.01	0.19	0.33
Basic earnings per share (in dollars per share)	4.75	4.22	13.26
Diluted earnings per share from continuing operations (in dollars per share)	4.70	4	12.79
Diluted earnings per share from discontinued operations (in dollars per share)	0.01	0.19	0.32
Diluted earnings per share (in dollars per share)	$ 4.71	$ 4.19	$ 13.11
Antidilutive excluded from the computation of earnings per share (in shares)	0	0	0

Supplemental Information - Supp

Supplemental Information - Supplemental Info (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Selling, General and Administrative Expense [Abstract]
Selling	$ 1,303	$ 1,600	$ 757
General and administrative	1,890	1,857	872
Selling, general and administrative	3,193	3,457	1,629
Depreciation, Depletion and Amortization [Abstract]
Depreciation	3,861	3,940	1,615
Amortization of intangibles (Note 10)	765	735	215
Depreciation and Amortization	4,626	4,675	1,830
Other Income Expense Net [Abstract]
Asset divestiture gains (losses) – net	(28)	(11)	4
Asset divestiture gains (losses) – net	10	8	8
Asset divestiture gains (losses) – net	(5)	(7)	(7)
Asset divestiture gains (losses) – net	(78)	10	6
Other – net	40	68	7
Other income (expenses) – net	(61)	68	18
Interest and Debt Expense [Abstract]
Interest incurred on debt and other	277	284	297
Interest income	(55)	(112)	(80)
Amortization on acquired debt	(85)	(96)	(21)
Interest capitalized	(38)	(38)	(20)
Bond redemption	16	0	26
Interest expense – net	115	38	202
Noncontrolling Interest [Abstract]
Noncontrolling Interests' Operations	125	87	12
Redeemable noncontrolling interests' operations (Note 14)		2	3
Noncontrolling interests from continuing operations	125	89	15
Noncontrolling interests from discontinued operations	0	7	$ 9
Accounts and Financing Receivable, after Allowance for Credit Loss, Current [Abstract]
Trade and Other receivables	4,638	4,628
Less: allowance for doubtful accounts	(471)	(306)
Accounts receivable – net	4,167	4,322
Inventory, Finished Goods and Work in Process, Gross [Abstract]
Raw materials and supplies	411	396
Work in process	337	331
Finished goods	981	970
Inventories	1,729	1,697
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid and other deferred charges	516	516
VAT recoverable	261	275
Unrealized gains on derivatives (Note 12)	110	85
Assets held for sale (Note 2)	4	125
Other	221	264
Prepaid and other current assets	1,112	1,265
Prepaid Expense and Other Assets, Noncurrent [Abstract]
Pension assets (Note 16)	55	78
Insurance contracts	61	75
Long-term receivables, net	201	150
Lease assets (Note 4)	1,090	1,025
Deposits	47	56
Investments carried at cost	23	40
Deferred charges	96	90
Deferred income taxes (Note 5)	268	243
Unrealized gains on derivatives (Note 12)	90	82
Other	217	174
Other long-term assets	2,148	2,013
Other Current Liabilities [Abstract]
Accrued expenses	1,226	1,079
Payroll	653	619
VAT payable	336	268
Pension and postretirement (Note 16)	34	27
Interest payable	135	127
Lease liability (Note 4)	275	260
Insurance reserves	38	38
Unrealized losses on derivatives (Note 12)	70	54
Noncontrolling interest redemption and dividend (Note 14)	231	0
Synergy cost accruals (Note 3)	199	140
Other	1,135	891
Other current liabilities	4,332	3,503
Other Long Term Liabilities [Abstract]
Pension and postretirement (Note 16)	2,963	2,548
Tax liabilities for uncertain tax positions (Note 5)	355	342
Tax Act liabilities for deemed repatriation (Note 5)	204	235
Lease liability (Note 4)	794	716
Interest and penalties for uncertain tax positions (Note 5)	99	65
Insurance reserves	33	28
Asset retirement obligation	302	293
Unrealized losses on derivatives (Note 12)	11	45
Synergy cost accruals (Note 3)	170	60
Other	588	556
Other long-term liabilities	5,519	4,888
Deferred Revenue and Credits, Noncurrent [Abstract]
Deferred income taxes (Note 5)	6,704	6,889
Other	532	347
Deferred Credits	$ 7,236	$ 7,236

Supplemental Information - Accu

Supplemental Information - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Derivatives – net of taxes	$ 4	$ (27)
Pension/OPEB funded status obligation	(1,876)	(1,407)
Accumulated other comprehensive income (loss)	(4,690)	(4,814)
Pension/OPEB funded status obligation, tax benefit	560	446
Americas
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(3,788)	(3,357)
EMEA
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	1,020	(136)
APAC
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	616	(140)
Engineering
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	354	(29)
Other
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(1,020)	282
Total
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	$ (2,818)	$ (3,380)

Supplemental Information - Addi

Supplemental Information - Additional Information (Details) € in Millions, $ in Millions	1 Months Ended			12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2018EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Segment Reporting Information [Line Items]
Trade and Other receivables	$ 4,638			$ 4,638	$ 4,628
Provision for allowance for credit loss				182	170	$ 25
Depreciation				3,861	3,940	1,615
Amortization of intangibles (Note 10)				765	735	215
Repayments of long-term debt				2,681	1,583	3,124
Interest charge				16	0	26
Noncontrolling interests income from operations				125	87	12
Estimated income tax payments	115			115
Long-term receivables reserves	34			34	44
Purchase accounting impacts - Linde AG				57	54	$ 24
Trade Receivable | Less Than 1 Year
Segment Reporting Information [Line Items]
Trade and Other receivables	4,169			4,169	4,075
Trade Receivable | Greater Than 1 Year
Segment Reporting Information [Line Items]
Trade and Other receivables	358			358	249
Other Receivables
Segment Reporting Information [Line Items]
Trade and Other receivables	$ 111			$ 111	$ 304
Linde AG
Segment Reporting Information [Line Items]
Noncontrolling interest, ownership percentage by noncontrolling owners	8.00%	8.00%	8.00%	8.00%	8.00%	8.00%
4.50% Notes due 2019
Segment Reporting Information [Line Items]
Repayments of long-term debt		$ 600		$ 500
Interest rate	4.05%	4.50%	4.50%	4.05%		4.50%
Euro Denominated Long-term 1.50% Notes Due 2020
Segment Reporting Information [Line Items]
Repayments of long-term debt | €			€ 600
Interest rate		1.50%	1.50%			1.50%
3.00% Notes due 2021
Segment Reporting Information [Line Items]
Repayments of long-term debt	$ 500			$ 500
Interest rate	3.00%			3.00%	3.00%
Linde AG
Segment Reporting Information [Line Items]
Depreciation				$ 1,267	$ 1,298
Amortization of intangibles (Note 10)				$ 653	642
Noncontrolling interests income from operations					$ 1	$ (35)

Property, Plant & Equipment -_3

Property, Plant & Equipment - Net - Property, Plant & Equipment - Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment
Gross balance	$ 47,999	$ 44,318
Less: accumulated depreciation	(19,288)	(15,254)
Property. plant and equipment - net	28,711	29,064
Production plants
Property, Plant and Equipment
Gross balance	28,226	25,493
Storage tanks
Property, Plant and Equipment
Gross balance	4,461	4,295
Transportation equipment and other
Property, Plant and Equipment
Gross balance	2,978	2,809
Cylinders
Property, Plant and Equipment
Gross balance	4,491	4,184
Buildings
Property, Plant and Equipment
Gross balance	3,327	3,162
Land and improvements
Property, Plant and Equipment
Gross balance	1,259	1,229
Construction in progress
Property, Plant and Equipment
Gross balance	$ 3,257	$ 3,146
Minimum
Property, Plant and Equipment
Useful life	3 years
Minimum | Production plants
Property, Plant and Equipment
Useful life	10 years
Minimum | Storage tanks
Property, Plant and Equipment
Useful life	15 years
Minimum | Transportation equipment and other
Property, Plant and Equipment
Useful life	3 years
Minimum | Cylinders
Property, Plant and Equipment
Useful life	10 years
Minimum | Buildings
Property, Plant and Equipment
Useful life	25 years
Minimum | Land and improvements
Property, Plant and Equipment
Useful life	0 years
Maximum
Property, Plant and Equipment
Useful life	40 years
Maximum | Production plants
Property, Plant and Equipment
Useful life	20 years
Maximum | Storage tanks
Property, Plant and Equipment
Useful life	20 years
Maximum | Transportation equipment and other
Property, Plant and Equipment
Useful life	15 years
Maximum | Cylinders
Property, Plant and Equipment
Useful life	30 years
Maximum | Buildings
Property, Plant and Equipment
Useful life	40 years
Maximum | Land and improvements
Property, Plant and Equipment
Useful life	20 years

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 27,019	$ 26,874
Purchase adjustments, measurement period adjustments, and other		154
Foreign currency translation	1,218	(144)
Disposals	(49)
Goodwill, ending balance	28,201	27,019
Americas
Goodwill [Roll Forward]
Goodwill, beginning balance	9,042	9,174
Purchase adjustments, measurement period adjustments, and other		(255)
Foreign currency translation	35	(12)
Disposals	(7)
Goodwill, ending balance	9,083	9,042
EMEA
Goodwill [Roll Forward]
Goodwill, beginning balance	10,243	10,960
Purchase adjustments, measurement period adjustments, and other		(636)
Foreign currency translation	643	(81)
Disposals	(42)
Goodwill, ending balance	10,844	10,243
APAC
Goodwill [Roll Forward]
Goodwill, beginning balance	4,957	5,295
Purchase adjustments, measurement period adjustments, and other		(323)
Foreign currency translation	305	(15)
Disposals	0
Goodwill, ending balance	5,262	4,957
Engineering
Goodwill [Roll Forward]
Goodwill, beginning balance	2,470	1,075
Purchase adjustments, measurement period adjustments, and other		1,410
Foreign currency translation	212	(15)
Disposals	0
Goodwill, ending balance	2,682	2,470
Other
Goodwill [Roll Forward]
Goodwill, beginning balance	307	370
Purchase adjustments, measurement period adjustments, and other		(42)
Foreign currency translation	23	(21)
Disposals	0
Goodwill, ending balance	330	307
2018 Non-Merger Related Acquisitions
Goodwill [Roll Forward]
Acquisitions (Note 2)	13	135
2018 Non-Merger Related Acquisitions | Americas
Goodwill [Roll Forward]
Acquisitions (Note 2)	13	135
2018 Non-Merger Related Acquisitions | EMEA
Goodwill [Roll Forward]
Acquisitions (Note 2)	0	0
2018 Non-Merger Related Acquisitions | APAC
Goodwill [Roll Forward]
Acquisitions (Note 2)	0	0
2018 Non-Merger Related Acquisitions | Engineering
Goodwill [Roll Forward]
Acquisitions (Note 2)	0
2018 Non-Merger Related Acquisitions | Other
Goodwill [Roll Forward]
Acquisitions (Note 2)	$ 0	$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 0

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	$ 17,581	$ 16,942
Foreign currency translation	813
Disposals	(22)
Other	(65)	(19)
Ending Period Cost	18,368	17,581	$ 16,942
Beginning Accumulated Amortization	(1,444)	(719)
Amortization expense	(765)	(735)	(215)
Foreign currency translation	(55)	2
Disposals	21
Other	59	8
Ending Accumulated Amortization	(2,184)	(1,444)	(719)
Net intangible assets	$ 16,184	16,137
Remaining weighted-average amortization period for intangible asset	26 years
Additional Finite Lived Intangible Asset Information (Details) [Abstract]
2021	$ 729
2022	608
2023	581
2024	572
2025	529
Thereafter	11,173
Total amortization related to finite-lived intangible assets	14,192
Indefinite-lived intangible assets	1,992
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	13,205	13,288
Foreign currency translation	632
Disposals	(2)
Other	(64)	(46)
Ending Period Cost	13,776	13,205	13,288
Beginning Accumulated Amortization	(885)	(317)
Amortization expense	(589)	(584)
Foreign currency translation	(53)
Disposals	1
Other	56	16
Ending Accumulated Amortization	(1,470)	(885)	(317)
Net intangible assets	12,306	12,320
Brands/Tradenames
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	2,764	2,288
Foreign currency translation	134
Disposals	0
Other	(3)	(1)
Ending Period Cost	2,895	2,764	2,288
Beginning Accumulated Amortization	(69)	(22)
Amortization expense	(45)	(47)
Foreign currency translation	(3)	0
Disposals	0
Other	(1)	0
Ending Accumulated Amortization	(118)	(69)	(22)
Net intangible assets	2,777	2,695
Other Intangible Assets
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	1,612	1,366
Foreign currency translation	47
Disposals	(20)
Other	2	28
Ending Period Cost	1,697	1,612	1,366
Beginning Accumulated Amortization	(490)	(380)
Amortization expense	(131)	(104)
Foreign currency translation	1	2
Disposals	20
Other	4	(8)
Ending Accumulated Amortization	(596)	(490)	$ (380)
Net intangible assets	1,101	1,122
Linde AG
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	61	87
Foreign currency translation		(91)
Measurement period adjustments		662
Amortization expense	(653)	(642)
Linde AG | Customer Relationships
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	5	30
Foreign currency translation		(59)
Measurement period adjustments		(8)
Linde AG | Brands/Tradenames
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	0	6
Foreign currency translation		(21)
Measurement period adjustments		492
Linde AG | Other Intangible Assets
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	$ 56	51
Foreign currency translation		(11)
Measurement period adjustments		$ 178

Debt - Summary of Outstanding D

Debt - Summary of Outstanding Debt (Details) € in Millions	1 Months Ended			12 Months Ended
	Dec. 31, 2020USD ($)	Sep. 30, 2020USD ($)	Sep. 30, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Aug. 31, 2020USD ($)	May 31, 2020EUR (€)
Short-term
Commercial paper	$ 2,527,000,000			$ 2,527,000,000	$ 996,000,000
Other borrowings (primarily international)	724,000,000			724,000,000	736,000,000
Total short-term debt	3,251,000,000			3,251,000,000	1,732,000,000
Long-term
Carrying value of long-term debt including current portion	12,903,000,000			12,903,000,000	12,224,000,000
Less: current portion of long-term debt	(751,000,000)			(751,000,000)	(1,531,000,000)
Total long-term debt	12,152,000,000			12,152,000,000	10,693,000,000
Total debt	16,154,000,000			16,154,000,000	13,956,000,000
Repayments of long-term debt				2,681,000,000	$ 1,583,000,000	$ 3,124,000,000
Interest charge	16,000,000
2.25% Notes due 2020
Debt Instrument [Line Items]
Interest rate		2.25%	2.25%		2.25%
Long-term
Carrying value of long-term debt including current portion	0			0	$ 300,000,000
Repayments of long-term debt		$ 300,000,000
1.75% Euro denominated notes due 2020
Debt Instrument [Line Items]
Interest rate		1.75%	1.75%		1.75%
Long-term
Carrying value of long-term debt including current portion	0			0	$ 1,137,000,000
Repayments of long-term debt | €			€ 1,000
0.634% Euro denominated notes due 2020
Debt Instrument [Line Items]
Interest rate					0.634%
Long-term
Carrying value of long-term debt including current portion	$ 0			$ 0	$ 56,000,000
4.05% Notes due 2021
Debt Instrument [Line Items]
Interest rate	4.05%			4.05%	4.05%
Long-term
Carrying value of long-term debt including current portion	$ 0			$ 0	$ 499,000,000
Repayments of long-term debt	$ 500,000,000
3.875% Euro denominated notes due 2021
Debt Instrument [Line Items]
Interest rate	3.875%			3.875%
Long-term
Carrying value of long-term debt including current portion	$ 748,000,000			$ 748,000,000	$ 711,000,000
3.00% Notes due 2021
Debt Instrument [Line Items]
Interest rate	3.00%			3.00%	3.00%
Long-term
Carrying value of long-term debt including current portion	$ 0			$ 0	$ 499,000,000
Repayments of long-term debt	$ 500,000,000			$ 500,000,000
0.250% Euro denominated notes due 2022
Debt Instrument [Line Items]
Interest rate	0.25%			0.25%
Long-term
Carrying value of long-term debt including current portion	$ 1,226,000,000			$ 1,226,000,000	1,129,000,000
2.45% Notes due 2022
Debt Instrument [Line Items]
Interest rate	2.45%			2.45%
Long-term
Carrying value of long-term debt including current portion	$ 599,000,000			$ 599,000,000	599,000,000
2.20% Notes due 2022
Debt Instrument [Line Items]
Interest rate	2.20%			2.20%
Long-term
Carrying value of long-term debt including current portion	$ 499,000,000			$ 499,000,000	499,000,000
Debt instrument, face amount	$ 500,000,000			$ 500,000,000
2.70% Notes due 2023
Debt Instrument [Line Items]
Interest rate	2.70%			2.70%
Long-term
Carrying value of long-term debt including current portion	$ 499,000,000			$ 499,000,000	499,000,000
2.00% Euro denominated notes due 2023
Debt Instrument [Line Items]
Interest rate	2.00%			2.00%
Long-term
Carrying value of long-term debt including current portion	$ 832,000,000			$ 832,000,000	776,000,000
5.875% GBP denominated notes due 2023
Debt Instrument [Line Items]
Interest rate	5.875%			5.875%
Long-term
Carrying value of long-term debt including current portion	$ 460,000,000			$ 460,000,000	456,000,000
1.20% Euro denominated notes due 2024
Debt Instrument [Line Items]
Interest rate	1.20%			1.20%
Long-term
Carrying value of long-term debt including current portion	$ 671,000,000			$ 671,000,000	615,000,000
1.875% Euro denominated notes due 2024
Debt Instrument [Line Items]
Interest rate	1.875%			1.875%
Long-term
Carrying value of long-term debt including current portion	$ 389,000,000			$ 389,000,000	361,000,000
2.65% Notes due 2025
Debt Instrument [Line Items]
Interest rate	2.65%			2.65%
Long-term
Carrying value of long-term debt including current portion	$ 398,000,000			$ 398,000,000	398,000,000
1.625% Euro denominated notes due 2025
Debt Instrument [Line Items]
Interest rate	1.625%			1.625%
Long-term
Carrying value of long-term debt including current portion	$ 607,000,000			$ 607,000,000	556,000,000
3.20% Notes due 2026
Debt Instrument [Line Items]
Interest rate	3.20%			3.20%
Long-term
Carrying value of long-term debt including current portion	$ 725,000,000			$ 725,000,000	725,000,000
3.434% Notes due 2026
Debt Instrument [Line Items]
Interest rate	3.434%			3.434%
Long-term
Carrying value of long-term debt including current portion	$ 196,000,000			$ 196,000,000	196,000,000
1.652% Euro denominated notes due 2027
Debt Instrument [Line Items]
Interest rate	1.652%			1.652%
Long-term
Carrying value of long-term debt including current portion	$ 100,000,000			$ 100,000,000	93,000,000
0.250% Euro denominated notes due 2027
Debt Instrument [Line Items]
Interest rate	0.25%			0.25%				0.25%
Long-term
Carrying value of long-term debt including current portion	$ 914,000,000			$ 914,000,000
Debt instrument, face amount | €								€ 750
1.00% Euro denominated notes due 2028
Debt Instrument [Line Items]
Interest rate	1.00%			1.00%
Long-term
Carrying value of long-term debt including current portion	$ 966,000,000			$ 966,000,000	872,000,000
1.10% Notes due 2030
Debt Instrument [Line Items]
Interest rate	1.10%			1.10%			1.10%
Long-term
Carrying value of long-term debt including current portion	$ 696,000,000			$ 696,000,000	0
Debt instrument, face amount							$ 700,000,000
1.90% Euro denominated notes due 2030
Debt Instrument [Line Items]
Interest rate	1.90%			1.90%
Long-term
Carrying value of long-term debt including current portion	$ 127,000,000			$ 127,000,000	118,000,000
0.550% Euro denominated notes due 2032
Debt Instrument [Line Items]
Interest rate	0.55%			0.55%				0.55%
Long-term
Carrying value of long-term debt including current portion	$ 909,000,000			$ 909,000,000	0
Debt instrument, face amount | €								€ 750
3.55% Notes due 2042
Debt Instrument [Line Items]
Interest rate	3.55%			3.55%
Long-term
Carrying value of long-term debt including current portion	$ 664,000,000			$ 664,000,000	662,000,000
2.00% Notes due 2050
Debt Instrument [Line Items]
Interest rate	2.00%			2.00%			2.00%
Long-term
Carrying value of long-term debt including current portion	$ 296,000,000			$ 296,000,000	0
Debt instrument, face amount							$ 300,000,000
International borrowings
Long-term
Carrying value of long-term debt including current portion	372,000,000			372,000,000	309,000,000
Other
Long-term
Carrying value of long-term debt including current portion	$ 10,000,000			10,000,000	159,000,000
Derivatives Designated as Hedging Instruments - Fair Value | Interest rate swaps | Derivatives Designated as Hedging Instruments:
Long-term
Adjustment to carrying value				$ 79,000,000	$ 38,000,000

Debt - Credit Facilities and Co

Debt - Credit Facilities and Covenants (Details) - Credit Agreement - Revolving Credit Facility	Mar. 29, 2019USD ($)extensionOption
Line Of Credit Facility [Line Items]
Total facility	$ 5,000,000,000
Line of credit facility, increase limit	$ 6,500,000,000
Number of extension options | extensionOption	2
Line of credit facility, extension option period	1 year

Debt - Other Debt Information (

Debt - Other Debt Information (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Debt Disclosure [Abstract]
Weighted average interest rate of short term debt borrowings	0.00%	0.60%
Long-term Debt, Fiscal Year Maturity [Abstract]
2021	$ 751
2022	2,440
2023	1,853
2024	1,067
2025	1,083
Thereafter	5,709
Carrying value of long-term debt including current portion	$ 12,903	$ 12,224

Financial Instruments - Summary

Financial Instruments - Summary of Notional Amount and Gross Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Notional Amounts	$ 9,831	$ 12,112
Derivatives Assets	200	167
Derivative Liabilities	81	99
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivatives Assets	110
Other Noncurrent Assets
Derivative [Line Items]
Derivatives Assets	90
Other Current Liabilities
Derivative [Line Items]
Derivative Liabilities	70
Other Noncurrent Liabilities
Derivative [Line Items]
Derivative Liabilities	11
Derivatives Not Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	7,553	9,713
Derivatives Assets	113	111
Derivative Liabilities	67	92
Derivatives Not Designated as Hedging Instruments: | Balance sheet items
Derivative [Line Items]
Notional Amounts	6,470	7,936
Derivatives Assets	72	62
Derivative Liabilities	48	37
Derivatives Not Designated as Hedging Instruments: | Forecasted transactions
Derivative [Line Items]
Notional Amounts	823	748
Derivatives Assets	16	14
Derivative Liabilities	12	15
Derivatives Not Designated as Hedging Instruments: | Cross-currency swaps
Derivative [Line Items]
Notional Amounts	260	1,029
Derivatives Assets	24	35
Derivative Liabilities	7	40
Derivatives Not Designated as Hedging Instruments: | Commodity contracts
Derivative [Line Items]
Derivatives Assets	1	0
Derivative Liabilities	0	0
Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	2,278	2,399
Derivatives Assets	87	56
Derivative Liabilities	14	7
Derivatives Designated as Hedging Instruments: | Balance sheet items
Derivative [Line Items]
Notional Amounts	0	27
Derivatives Assets	0	2
Derivative Liabilities	0	3
Derivatives Designated as Hedging Instruments: | Forecasted transactions
Derivative [Line Items]
Notional Amounts	355	464
Derivatives Assets	20	9
Derivative Liabilities	14	3
Derivatives Designated as Hedging Instruments: | Commodity contracts
Derivative [Line Items]
Derivatives Assets	3	6
Derivative Liabilities	0	1
Derivatives Designated as Hedging Instruments: | Interest rate swaps
Derivative [Line Items]
Notional Amounts	1,923	1,908
Derivatives Assets	64	39
Derivative Liabilities	$ 0	$ 0

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) € in Billions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020EUR (€)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Derivative [Line Items]
Notional Amounts			$ 9,831,000,000	$ 12,112,000,000
Net Investment Hedging
Derivative [Line Items]
Derivatives used in net investment hedge increase (decrease) since inception, gross of tax	$ 206,000,000
Designated as Hedging Instrument
Derivative [Line Items]
Notional Amounts			2,278,000,000	2,399,000,000
Designated as Hedging Instrument | Interest Rate Swap
Derivative [Line Items]
Notional Amounts			1,923,000,000	1,908,000,000
Designated as Hedging Instrument | Fair Value Hedging | Interest Rate Swap
Derivative [Line Items]
Notional Amounts			1,923,000,000	$ 1,908,000,000
Line of Credit
Derivative [Line Items]
Intercompany Euro-denominated credit facility loan		€ 1.7	2,100,000,000
Line of Credit | Net Investment Hedging
Derivative [Line Items]
Derivatives used in net investment hedge increase (decrease) since inception, gross of tax	$ 344,000,000
2.20% Notes due 2022
Derivative [Line Items]
Debt instrument, face amount			$ 500,000,000
Debt instrument, interest rate		2.20%	2.20%

Financial Instruments - Schedul

Financial Instruments - Schedule of Derivative Instruments Not Designated as Hedging Instruments Table (Details) - Not Designated as Hedging Instrument - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ (165)	$ 318	$ (115)
Debt-Related
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	(125)	253	(118)
Other Balance Sheet Items
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ (40)	$ 65	$ 3

Fair Value Disclosures - Schedu

Fair Value Disclosures - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
Derivative Asset [Abstract]
Derivative assets	$ 200	$ 167
Liabilities
Derivative liabilities	81	99
Level 1 | Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	0	0
Investments and securities *	21	18
Total	21	18
Liabilities
Derivative liabilities	0	0
Level 2 | Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	200	167
Investments and securities *	0	0
Total	200	167
Liabilities
Derivative liabilities	81	99
Level 3 | Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	0	0
Investments and securities *	47	28
Total	47	28
Liabilities
Derivative liabilities	$ 0	$ 0

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
carrying value	$ 12,903	$ 12,224
Level 2
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Estimated fair value of long-term debt portfolio	13,611	$ 12,375
Level 3
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	28
Foreign currency movement	3
Gains recognized in interest expense - net	16
Ending balance	$ 47

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests - Narrative (Details) € / shares in Units, $ in Millions	1 Months Ended	11 Months Ended	12 Months Ended			13 Months Ended	14 Months Ended	23 Months Ended
	Dec. 31, 2018shares	Dec. 31, 2019EUR (€)€ / sharesshares	Dec. 31, 2020USD ($)shares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019EUR (€)€ / sharesshares	Dec. 31, 2019EUR (€)€ / sharesshares	Dec. 31, 2020USD ($)shares	Jan. 25, 2021USD ($)	Dec. 31, 2020EUR (€)€ / sharesshares	Jan. 22, 2019USD ($)	Dec. 10, 2018USD ($)	Oct. 31, 2018€ / shares
Class of Stock [Line Items]
Common stock, shares authorized, value | €		€ 1,825,000				€ 1,825,000	€ 1,825,000			€ 1,825,000
Ordinary shares, authorized (in shares) | shares		1,750,000,000	1,750,000,000			1,750,000,000	1,750,000,000	1,750,000,000		1,750,000,000
Ordinary shares, par value (eur per share) | € / shares		€ 0.001				€ 0.001	€ 0.001			€ 0.001			€ 0.001
Ordinary shares, issued (in shares) | shares		552,012,862	552,012,862			552,012,862	552,012,862	552,012,862		552,012,862
Common stock, shares outstanding (in shares) | shares		534,380,544	523,294,529			534,380,544	534,380,544	523,294,529		523,294,529
Common stock shares issued (in shares) | shares							958,293,000
Additional common stock authorized for repurchase | $											$ 6,000	$ 1,000
Repurchased (in shares) | shares	4,068,642	12,016,083				6,385,887		24,310,534
Additions (reductions) to noncontrolling interests | $			$ (193)	$ (2,921)	$ (313)
Dividends declared | $			161	132	$ 49
Decrease from redemptions or purchase of interests | $			100
Afrox
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests | $			$ (196)
Linde AG
Class of Stock [Line Items]
Noncontrolling interest, ownership percentage by noncontrolling owners	8.00%	8.00%	8.00%		8.00%	8.00%	8.00%	8.00%		8.00%
Subsequent Event
Class of Stock [Line Items]
Additional common stock authorized for repurchase | $									$ 5,000
Noncontrolling Interests
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests | $			$ (193)	(2,921)	$ (186)
Dividends declared | $			161	$ 132	$ 49
Dividends Payable | $			$ 35					$ 35
Ordinary shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares) | shares		1,750,000,000	1,750,000,000			1,750,000,000	1,750,000,000	1,750,000,000		1,750,000,000
A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares) | shares		25,000	25,000			25,000	25,000	25,000		25,000
Ordinary shares, par value (eur per share) | € / shares		€ 1				€ 1	€ 1			€ 1
Deferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares) | shares		25,000	25,000			25,000	25,000	25,000		25,000
Ordinary shares, par value (eur per share) | € / shares		€ 1				€ 1	€ 1			€ 1
Preferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares) | shares		25,000,000	25,000,000			25,000,000	25,000,000	25,000,000		25,000,000
Ordinary shares, par value (eur per share) | € / shares		€ 0.001				€ 0.001	€ 0.001			€ 0.001

Share-Based Compensation (Detai

Share-Based Compensation (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)$ / sharesshares	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2020€ / shares	Oct. 31, 2018shares
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share-based compensation expense | $	$ 133	$ 95	$ 62
Share-based compensation expense related income tax benefit | $	$ 79	$ 42	$ 30
Service period	3 years
Closing stock price (in dollars per share)	$ 263.51
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Weighted-average fair values of options granted (in dollars per share)	$ 17.37	$ 23.38	$ 19.29
Total intrinsic value of stock options exercised | $	$ 264	$ 219	$ 113
Cash received from option exercises | $	36	64	66
Total cash tax benefit | $	70	$ 56	$ 30
Unrecognized compensation expense | $	$ 17
Weighted average performance period (years)	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Dividend yield	2.20%	2.00%	2.10%
Volatility	15.80%	14.30%	14.40%
Risk-free interest rate	0.60%	2.38%	2.67%
Expected term years	6 years	6 years	5 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2018 (in shares) | shares	9,297,000
Granted (in shares) | shares	1,155,000
Exercised (in shares) | shares	(2,205,000)
Cancelled or expired (in shares) | shares	(180,000)
Outstanding at December 31, 2018 (in shares) | shares	8,067,000	9,297,000
Exercisable at December 31, 2018 (in shares) | shares	5,707,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding at January 1, 2018 (in dollars per share)	$ 127.04
Granted (in dollars per share)	173.16
Exercised (in dollars per share)	115.34
Cancelled or expired (in dollars per share)	162.97
Outstanding at December 31, 2018 (in dollars per share)	136.05	$ 127.04
Exercisable at December 31, 2018 (in dollars per share)	$ 123.93
Average Remaining Life (years) [Abstract]
Outstanding at December 31, 2020	6 years
Exercisable at December 31, 2020	5 years
Aggregate Intrinsic Value [Abstract]
Outstanding at December 31, 2020 | $	$ 1,028
Exercisable at December 31, 2020 | $	$ 797
Replacement Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Weighted-average fair values of options granted (in dollars per share)	$ 160.08
PX Performance Based Awards
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Service period	3 years
Unrecognized compensation expense | $	$ 42
Granted (in dollars per share)	$ 174.70
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted (in shares) | shares	224,045
Performance Shares ROC
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Granted (in dollars per share)	$ 161.56	168.47
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted (in shares) | shares			0
Performance Shares TSR
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Granted (in dollars per share)	$ 198.61	215.85	$ 0
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Unrecognized compensation expense | $	$ 21
Granted (in dollars per share)	$ 174.95	$ 165.04	$ 144.86
Equity Plan 2009 Praxair, Inc. Long-term Incentive Plan For Employees
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized for grant (in shares) | shares	5,117,443
Authorized for issuance as RS, RSU or PSU (in shares) | shares	1,406,647
Long Term Incentive Plan 2018
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized for grant (in shares) | shares	277,553				473,128
Service period	4 years
Exercisable period	1 year
Exercise price (in EUR/USD per share) | (per share)	$ 1.92			€ 1.67
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Service period	1 year
Aggregate Intrinsic Value [Abstract]
Percentage of shares issues in settlement of a vested award	0.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Exercisable period	10 years
Aggregate Intrinsic Value [Abstract]
Percentage of shares issues in settlement of a vested award	200.00%

Share-Based Compensation - Perf

Share-Based Compensation - Performance-Based and Restricted Stock Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Additional Company Information [Abstract]
Vesting period	3 years
Minimum
Additional Company Information [Abstract]
Vesting period	1 year
PX Performance Based Awards
Additional Company Information [Abstract]
Vesting period	3 years
Awards to be settled in cash (in shares)	10,000
Unrecognized compensation expense	$ 42
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	246,000
Granted (in shares)	224,000
Vested (in shares)	0
Cancelled and forfeited (in shares)	(33,000)
Non-vested at end of period (in shares)	437,000	246,000
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 184.29
Granted (in dollars per share)	174.70
Vested (in dollars per share)	0
Cancelled and forfeited (in dollars per share)	178.27
Non-vested at end of period (in dollars per share)	$ 179.76	$ 184.29
Restricted Stock
Additional Company Information [Abstract]
Awards to be settled in cash (in shares)	12,000
Unrecognized compensation expense	$ 21
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	884,000
Granted (in shares)	185,973
Vested (in shares)	(355,000)
Cancelled and forfeited (in shares)	(27,000)
Non-vested at end of period (in shares)	688,000	884,000
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 129.43
Granted (in dollars per share)	174.95	$ 165.04	$ 144.86
Vested (in dollars per share)	117.62
Cancelled and forfeited (in dollars per share)	160.90
Non-vested at end of period (in dollars per share)	148.56	129.43
Performance Shares TSR
Average Grant Date Fair Value
Granted (in dollars per share)	198.61	215.85	$ 0
Performance Shares ROC
Average Grant Date Fair Value
Granted (in dollars per share)	$ 161.56	$ 168.47

Retirement Programs - Narrative

Retirement Programs - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)employeemultiemployerPlanshares	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Retirement Benefits [Abstract]
Number of multiemployer plans participated in | multiemployerPlan	8
Estimated number of union employees in multiemployer plans | employee	200
Multiemployer plan contributions | $	$ 2	$ 2	$ 2
Multiemployer plan, contributions by employer, percentage of employee contributions		1.00%	1.00%
Number of plans in red zone | multiemployerPlan	4
Number of plans in green zone | multiemployerPlan	4
Praxair U.S. Defined Contribution Savings Plans
Retirement Programs - Defined Contribution Plans [Line Items]
Maximum amount employees may contribute to the respective plan subject to IRS limitations	40.00%
Defined contribution plan contributions | $	$ 46	$ 47	$ 33
Shares of common stock in esops (in shares) | shares	1,872,450
Praxair International Defined Contribution Savings Plans
Retirement Programs - Defined Contribution Plans [Line Items]
Defined contribution plan contributions | $	$ 106	$ 95	$ 32

Retirement Programs - Pension a

Retirement Programs - Pension and Postretirement Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended						12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Curtailment gain								$ (9)
Settlement charges		$ 6	$ 40	$ 51					$ 0
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost							$ (177)	(32)	(4)
Termination charge								17
Defined Benefit Plan, Benefit Obligation, Payment for Settlement				$ 91
Pensions
Defined Benefit Plan Disclosure [Line Items]
Service cost							150	142	74
Interest cost							208	261	128
Expected return on plan assets							(482)	(462)	(219)
Net amortization and deferral							90	61	71
Curtailment gain							0	8	0
Settlement charges	$ 6				$ 10	$ 4	6	97	14
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost							(178)	(35)	(6)
Settlement gains from divestitures							0	0	(44)
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total							(28)	107	24
OPEB
Defined Benefit Plan Disclosure [Line Items]
Service cost							2	2	2
Interest cost							5	7	5
Expected return on plan assets							0
Net amortization and deferral							(4)	(4)	(3)
Curtailment gain							0	0	0
Settlement charges							0
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost							1	3	2
Settlement gains from divestitures							0	0	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit), Total							3	5	$ 4
Defined Benefit Plan, Benefit Obligation, Payment for Settlement							$ 0	$ 0

Retirement Programs - Funded St

Retirement Programs - Funded Status (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Change in Benefit Obligation ("PBO")
Plan settlement	$ (91)
Change in Plan Assets
Other long-term assets		$ 55	$ 78
Other current liabilities		(34)	(27)
Other long-term liabilities		(2,963)	(2,548)
Deferred tax benefit (Note 7)		(560)	(446)
Pensions
Change in Benefit Obligation ("PBO")
Service cost		150	142	$ 74
Interest cost		208	261	128
Change in Plan Assets
Fair value of plan assets, January 1		8,936
Fair value of plan assets, December 31		9,963	8,936
OPEB
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1	184	192	184
Service cost		2	2	2
Interest cost		5	7	5
Divestitures		0	0
Participant contributions		11	8
Plan amendment		(13)	0
Actuarial loss (gain)		(2)	8
Benefits paid		(22)	(20)
Plan settlement		0	0
Plan curtailment		0	2
Foreign currency translation and other changes		(1)	1
Benefit obligation, December 31		172	192	184
Change in Plan Assets
Fair value of plan assets, January 1	0	0	0
Actual return on plan assets		0	0
Company contributions		0	0
Participant contributions		0	0
Benefits paid from plan assets		0	0
Divestitures		0	0
Foreign currency translation and other changes		0	0
Fair value of plan assets, December 31		0	0	0
Other long-term assets		0	0
Other current liabilities		(12)	(11)
Other long-term liabilities		(160)	(181)
Funded Status, End of Year		(172)	(192)
Net actuarial loss (gain)		(11)	(10)
Prior service cost (credit)		(15)	(4)
Deferred tax benefit (Note 7)		5	(5)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)		(21)	(19)
U.S. | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1	2,508	2,552	2,508
Service cost		37	38
Interest cost		68	81
Divestitures		0	(1)
Participant contributions		0	0
Plan amendment		0	0
Actuarial loss (gain)		250	266
Benefits paid		(152)	(105)
Plan settlement		(9)	(235)
Plan curtailment		0	0
Foreign currency translation and other changes		0	0
Benefit obligation, December 31		2,746	2,552	2,508
Accumulated benefit obligation ("ABO")		2,646	2,464
Change in Plan Assets
Fair value of plan assets, January 1	1,952	2,048	1,952
Actual return on plan assets		386	341
Company contributions		25
Participant contributions		0
Benefits paid from plan assets		(149)	(244)
Divestitures		0	(1)
Foreign currency translation and other changes		0	0
Fair value of plan assets, December 31		2,310	2,048	1,952
Other long-term assets		2	0
Other current liabilities		(9)	(6)
Other long-term liabilities		(429)	(498)
Funded Status, End of Year		(436)	(504)
Net actuarial loss (gain)		687	753
Prior service cost (credit)		0	0
Deferred tax benefit (Note 7)		(182)	(190)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)		505	563
International | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1	7,533	8,689	7,533
Service cost		113	104
Interest cost		140	180
Divestitures		0	0
Participant contributions		18	20
Plan amendment		7	13
Actuarial loss (gain)		893	1,045
Benefits paid		(320)	(333)
Plan settlement		(14)	0
Plan curtailment		(1)	(9)
Foreign currency translation and other changes		462	136
Benefit obligation, December 31		9,987	8,689	7,533
Accumulated benefit obligation ("ABO")		9,830	8,553
Change in Plan Assets
Fair value of plan assets, January 1	$ 6,292	6,888	6,292
Actual return on plan assets		641	598
Company contributions		66	94
Participant contributions		18	20
Benefits paid from plan assets		(267)	(268)
Divestitures			0
Foreign currency translation and other changes		307	152
Fair value of plan assets, December 31		7,653	6,888	$ 6,292
Other long-term assets		53	78
Other current liabilities		(13)	(10)
Other long-term liabilities		(2,374)	(1,869)
Funded Status, End of Year		(2,334)	(1,801)
Net actuarial loss (gain)		1,766	1,110
Prior service cost (credit)		9	4
Deferred tax benefit (Note 7)		(383)	(251)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)		1,392	863
United Kingdom | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1		5,221
Benefit obligation, December 31		6,012	5,221
Change in Plan Assets
Fair value of plan assets, January 1		4,777
Fair value of plan assets, December 31		5,355	4,777
Funded Status, End of Year		(657)	(444)
Germany | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1		2,180
Benefit obligation, December 31		2,582	2,180
Change in Plan Assets
Fair value of plan assets, January 1		1,119
Fair value of plan assets, December 31		1,258	1,119
Funded Status, End of Year		(1,324)	(1,061)
Other International | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1		1,288
Benefit obligation, December 31		1,393	1,288
Change in Plan Assets
Fair value of plan assets, January 1		992
Fair value of plan assets, December 31		1,040	992
Funded Status, End of Year		$ (353)	$ (296)

Retirement Programs - Changes I

Retirement Programs - Changes In Plan Assets and Benefit Obligations Recognized in OCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Pensions
Defined Benefit Plan Disclosure [Line Items]
Current year net actuarial losses (gains)*	$ 598	$ 834
Amortization of net actuarial gains (losses)	(89)	(59)
Plan amendment	7	(4)
Amortization of prior service credits (costs)	(1)	(2)
Other Comprehensive Income (Loss), Defined Benefit Plan, Settlement Gain (Loss), before Tax	(6)	(97)
Other Comprehensive Income (Loss), Defined Benefit Plan, Curtailment Gain (Loss), before Tax	(1)	0
Foreign currency translation and other changes	87	12
Total Recognized in Other Comprehensive Income	595	684
OPEB
Defined Benefit Plan Disclosure [Line Items]
Current year net actuarial losses (gains)*	(2)	8
Amortization of net actuarial gains (losses)	2	3
Plan amendment	(13)
Amortization of prior service credits (costs)	2	1
Other Comprehensive Income (Loss), Defined Benefit Plan, Settlement Gain (Loss), before Tax	0	0
Other Comprehensive Income (Loss), Defined Benefit Plan, Curtailment Gain (Loss), before Tax	0	2
Foreign currency translation and other changes	(1)
Total Recognized in Other Comprehensive Income	$ (12)	$ 14

Retirement Programs - Plans Whe

Retirement Programs - Plans Where the ABO Exceeds Plan Assets Fair Value (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
U.S.
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation ("ABO")	$ 2,518	$ 2,464
Fair value of plan assets	2,180	2,048
International
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation ("ABO")	8,694	7,664
Fair value of plan assets	$ 6,254	$ 5,849

Retirement Programs - Plan Wher

Retirement Programs - Plan Where the PBO Exceeds Plan Asset Fair Value (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2020	Dec. 31, 2019
U.S.
Defined Contribution Plan Disclosure [Line Items]
Projected benefit obligation ("PBO")	$ 2,618	$ 2,552
Fair value of plan assets	2,180	2,048
International
Defined Contribution Plan Disclosure [Line Items]
Projected benefit obligation ("PBO")	8,845	7,810
Fair value of plan assets	$ 6,282	$ 5,872

Retirement Programs - Assumptio

Retirement Programs - Assumptions Used in Determining Benefit Obligations and Net Benefit Costs (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
OPEB
Defined Benefit Plan Disclosure [Line Items]
Discount rate		2.39%	3.19%
Discount rate		3.19%	4.16%
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Healthcare cost trend assumed		6.50%	5.49%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00%	4.50%
Praxair, Inc. | OPEB
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Healthcare cost trend assumed		6.50%	7.00%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00%	5.00%
U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Discount rate		2.40%	3.20%
Interest crediting rate		1.57%	2.19%
Rate of increase in compensation levels		3.25%	3.25%
Discount rate		3.20%	4.20%
Interest crediting rate		2.19%	3.34%
Rate of increase in compensation levels		3.25%	3.25%
Expected long-term rate of return on plan assets		7.00%	7.27%
Actual rate of return on plan assets		9.50%
U.S. | Scenario, Forecast | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	7.00%
International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Discount rate		1.36%	1.91%
Interest crediting rate		1.01%	1.08%
Rate of increase in compensation levels		2.55%	2.46%
Discount rate		1.91%	2.72%
Interest crediting rate		1.08%	1.23%
Rate of increase in compensation levels		2.46%	2.38%
Expected long-term rate of return on plan assets		5.31%	5.15%
Actual rate of return on plan assets		7.90%
International | Scenario, Forecast | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	5.27%
Equity Securities | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		7.70%
Equity Securities | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.40%
Fixed Income Investments | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.40%
Fixed Income Investments | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		4.80%
Other Investment | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.30%
Other Investment | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.00%
Minimum | Equity Securities | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		40.00%	40.00%
Minimum | Equity Securities | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		15.00%	15.00%
Minimum | Fixed Income Investments | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Minimum | Fixed Income Investments | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Minimum | Other Investment | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		5.00%	5.00%
Minimum | Other Investment | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Maximum | Equity Securities | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		60.00%	60.00%
Maximum | Equity Securities | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		25.00%	25.00%
Maximum | Fixed Income Investments | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	50.00%
Maximum | Fixed Income Investments | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	50.00%
Maximum | Other Investment | U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		15.00%	15.00%
Maximum | Other Investment | International | Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	50.00%

Retirement Programs - Pension P

Retirement Programs - Pension Plan Assets (Details) - Pensions	Dec. 31, 2020	Dec. 31, 2019
Equity Securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	66.00%	55.00%
Equity Securities | U.S. | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	40.00%	40.00%
Equity Securities | U.S. | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	60.00%	60.00%
Equity Securities | International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	27.00%	23.00%
Equity Securities | International | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	15.00%	15.00%
Equity Securities | International | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	25.00%	25.00%
Fixed Income Investments | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	27.00%	30.00%
Fixed Income Investments | U.S. | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Fixed Income Investments | U.S. | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	50.00%
Fixed Income Investments | International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	34.00%	41.00%
Fixed Income Investments | International | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Fixed Income Investments | International | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	50.00%
Other Investment | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	7.00%	15.00%
Other Investment | U.S. | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	5.00%	5.00%
Other Investment | U.S. | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	15.00%	15.00%
Other Investment | International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	39.00%	36.00%
Other Investment | International | Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Other Investment | International | Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	50.00%

Retirement Programs - Pension_2

Retirement Programs - Pension Plan Asset Fair Value By Category And Level 3 Rollforward (Details) - Pensions - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	$ 8,936
Fair value of plan assets, December 31	9,963	$ 8,936
Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,319	969
Gain/(Loss) for the period	(6)	54
Acquisitions		14
Purchases	158	330
Sales	(79)	(55)
Transfer into / (out of) Level 3	15	(10)
Foreign currency translation	(59)	(17)
Fair value of plan assets, December 31	1,466	1,319
Pool Funds Measured at NAV
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,553
Fair value of plan assets, December 31	1,517	1,553
Cash and cash equivalents | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	436
Fair value of plan assets, December 31	524	436
Cash and cash equivalents | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	436
Fair value of plan assets, December 31	524	436
Cash and cash equivalents | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Cash and cash equivalents | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Global equities | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,395
Fair value of plan assets, December 31	1,974	1,395
Global equities | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,395
Fair value of plan assets, December 31	1,974	1,395
Global equities | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Global equities | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Mutual funds | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	162
Fair value of plan assets, December 31	324	162
Mutual funds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	110
Fair value of plan assets, December 31	324	110
Mutual funds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	52
Fair value of plan assets, December 31		52
Mutual funds | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Government bonds | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,642
Fair value of plan assets, December 31	1,545	1,642
Government bonds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Government bonds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,642
Fair value of plan assets, December 31	1,545	1,642
Government bonds | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Emerging market debt | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	459
Fair value of plan assets, December 31	520	459
Emerging market debt | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Emerging market debt | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	459
Fair value of plan assets, December 31	520	459
Emerging market debt | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Mutual funds | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	239
Fair value of plan assets, December 31	135	239
Mutual funds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	225
Fair value of plan assets, December 31	123	225
Mutual funds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	14
Fair value of plan assets, December 31	12	14
Mutual funds | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Corporate bonds | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	401
Fair value of plan assets, December 31	573	401
Corporate bonds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Corporate bonds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	401
Fair value of plan assets, December 31	573	401
Corporate bonds | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Bank loans | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	210
Fair value of plan assets, December 31	242	210
Bank loans | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Bank loans | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	210
Fair value of plan assets, December 31	242	210
Bank loans | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Real estate funds | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	316
Fair value of plan assets, December 31	335	316
Real estate funds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Real estate funds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Real estate funds | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	316	298
Gain/(Loss) for the period	(10)	24
Acquisitions		0
Purchases	21	26
Sales	(10)	(22)
Transfer into / (out of) Level 3	4	(10)
Foreign currency translation	(14)	0
Fair value of plan assets, December 31	335	316
Private debt | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,003
Fair value of plan assets, December 31	1,120	1,003
Private debt | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Private debt | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Private debt | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,003	671
Gain/(Loss) for the period	4	30
Acquisitions		14
Purchases	137	304
Sales	(69)	(33)
Transfer into / (out of) Level 3	0	0
Foreign currency translation	(45)	(17)
Fair value of plan assets, December 31	1,120	1,003
Insurance contracts | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	11	0
Insurance contracts | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Insurance contracts | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Insurance contracts | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Acquisitions		0
Purchases	0	0
Sales	0	0
Transfer into / (out of) Level 3	11	0
Foreign currency translation	0	0
Fair value of plan assets, December 31	11	0
Other investments | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	33
Fair value of plan assets, December 31	60	33
Other investments | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Other investments | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	33
Fair value of plan assets, December 31	60	33
Other investments | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Liquid alternative | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,087
Fair value of plan assets, December 31	1,083	1,087
Liquid alternative | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Liquid alternative | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,087
Fair value of plan assets, December 31	1,083	1,087
Liquid alternative | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Total pension assets, by level | Fair Value, Inputs, Level 1, 2 and 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	7,383
Fair value of plan assets, December 31	8,446	7,383
Total pension assets, by level | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	2,166
Fair value of plan assets, December 31	2,945	2,166
Total pension assets, by level | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	3,898
Fair value of plan assets, December 31	4,035	3,898
Total pension assets, by level | Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,319
Fair value of plan assets, December 31	$ 1,466	$ 1,319

Retirement Programs - Contribut

Retirement Programs - Contributions and Estimated Future Benefit Payments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Pension contributions	$ 91	$ 94	$ 87
OPEB
Defined Benefit Plan Disclosure [Line Items]
2021	13
2022	12
2023	12
2024	11
2025	10
2026-2030	44
Minimum
Defined Benefit Plan Disclosure [Line Items]
Estimated Pension plan contributions during next fiscal year	70
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated Pension plan contributions during next fiscal year	80
U.S. | Pensions
Defined Benefit Plan Disclosure [Line Items]
2021	175
2022	146
2023	148
2024	151
2025	155
2026-2030	771
International | Pensions
Defined Benefit Plan Disclosure [Line Items]
2021	360
2022	360
2023	371
2024	380
2025	389
2026-2030	$ 1,046

Commitments and Contingencies (

Commitments and Contingencies (Details) R$ in Millions, $ in Millions	Dec. 31, 2020USD ($)shares	Dec. 31, 2019shares	Apr. 23, 2019€ / shares	Apr. 08, 2019shares	Sep. 01, 2010USD ($)	Sep. 01, 2010BRL (R$)
Other Commitments [Line Items]
Brazil tax matters estimated exposure | $	$ 205
Common stock, shares, outstanding | shares	523,294,529	534,380,544
Outstanding letters of credit, bank guarantees and surety bonds | $	$ 2,905
White Mountains
Other Commitments [Line Items]
Initial CADE civil fine imposed					$ 423	R$ 2200
Revised CADE civil fine					327	1,700
MG Industries GmbH
Other Commitments [Line Items]
Initial CADE civil fine imposed					46	237
Revised CADE civil fine					$ 36	R$ 188
Linde AG
Other Commitments [Line Items]
Common stock, shares, outstanding | shares				14,763,113
Squeeze-Out Transaction | Linde AG
Other Commitments [Line Items]
Business acquisition, share price | € / shares			€ 189.46

Segment Information - Narrative

Segment Information - Narrative (Details) - 12 months ended Dec. 31, 2020	productLine	extensionOption	reportableSegment
Segment Reporting [Abstract]
Number of major product lines	2
Number of geographic segments		3	3

Segment Information - Reportabl

Segment Information - Reportable Segements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Sales by Major Country [Line Items]
Sales	$ 27,243	$ 28,228	$ 14,836
Operating Income (Loss)	3,322	2,933	5,247
Cost reduction programs and other charges (Note 3)	(506)	(567)	(309)
Net gain on sale of businesses	0	164	3,294
Depreciation and amortization	4,626	4,675	1,830
Purchase accounting impacts - Linde AG	1,920	1,940	346
Capital Expenditures and Acquisitions	3,468	3,907	1,908
Total long-lived assets	28,711	29,064	29,717
Merchant
Sales by Major Country [Line Items]
Sales	6,859	7,065	4,552
On-Site [Member]
Sales by Major Country [Line Items]
Sales	5,916	6,211	4,097
Packaged Gas
Sales by Major Country [Line Items]
Sales	9,790	10,091	4,517
Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	4,678	4,861	1,670
Americas Segment
Sales by Major Country [Line Items]
Sales	10,459	10,989	8,017
Americas Segment | Merchant
Sales by Major Country [Line Items]
Sales	2,839	2,945	2,775
Americas Segment | On-Site [Member]
Sales by Major Country [Line Items]
Sales	2,513	2,757	2,405
Americas Segment | Packaged Gas
Sales by Major Country [Line Items]
Sales	5,034	5,183	2,800
Americas Segment | Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	73	104	37
EMEA
Sales by Major Country [Line Items]
Sales	6,449	6,643	2,644
EMEA | Merchant
Sales by Major Country [Line Items]
Sales	1,870	1,856	832
EMEA | On-Site [Member]
Sales by Major Country [Line Items]
Sales	1,354	1,434	536
EMEA | Packaged Gas
Sales by Major Country [Line Items]
Sales	3,175	3,347	1,271
EMEA | Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	50	6	5
APAC
Sales by Major Country [Line Items]
Sales	5,687	5,779	2,446
APAC | Merchant
Sales by Major Country [Line Items]
Sales	2,005	2,080	826
APAC | On-Site [Member]
Sales by Major Country [Line Items]
Sales	2,049	2,020	1,156
APAC | Packaged Gas
Sales by Major Country [Line Items]
Sales	1,559	1,542	443
APAC | Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	74	137	21
Engineering
Sales by Major Country [Line Items]
Sales	2,851	2,799	459
Engineering | Merchant
Sales by Major Country [Line Items]
Sales	0	0	0
Engineering | On-Site [Member]
Sales by Major Country [Line Items]
Sales	0	0	0
Engineering | Packaged Gas
Sales by Major Country [Line Items]
Sales	0	0	0
Engineering | Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	2,851	2,799	459
Other
Sales by Major Country [Line Items]
Sales	1,797	2,018	1,270
Other | Merchant
Sales by Major Country [Line Items]
Sales	145	184	119
Other | On-Site [Member]
Sales by Major Country [Line Items]
Sales	0	0	0
Other | Packaged Gas
Sales by Major Country [Line Items]
Sales	22	19	3
Other | Other Distribution Methods [Member]
Sales by Major Country [Line Items]
Sales	1,630	1,815	1,148
Operating Segments
Sales by Major Country [Line Items]
Sales	27,243	28,228	14,836
Operating Income (Loss)	5,797	5,272	2,976
Operating Segments | Americas Segment
Sales by Major Country [Line Items]
Sales	10,459	10,989	8,017
Operating Income (Loss)	2,773	2,577	2,053
Depreciation and amortization	1,196	1,195	860
Capital Expenditures and Acquisitions	1,425	1,814	1,068
Operating Segments | EMEA
Sales by Major Country [Line Items]
Sales	6,449	6,643	2,644
Operating Income (Loss)	1,465	1,367	481
Depreciation and amortization	723	749	269
Capital Expenditures and Acquisitions	670	738	329
Operating Segments | APAC
Sales by Major Country [Line Items]
Sales	5,687	5,779	2,446
Operating Income (Loss)	1,277	1,184	465
Depreciation and amortization	619	613	271
Capital Expenditures and Acquisitions	1,214	1,231	372
Operating Segments | Engineering
Sales by Major Country [Line Items]
Sales	2,851	2,799	459
Operating Income (Loss)	435	390	14
Depreciation and amortization	36	35	5
Capital Expenditures and Acquisitions	13	79	27
Operating Segments | Other
Sales by Major Country [Line Items]
Sales	1,797	1,953	1,270
Operating Income (Loss)	(153)	(246)	(37)
Depreciation and amortization	132	143	79
Capital Expenditures and Acquisitions	146	45	112
Segment Reconciling Items
Sales by Major Country [Line Items]
Cost reduction programs and other charges (Note 3)	(506)	(567)	(309)
Net gain on sale of businesses	0	164	3,294
Purchase accounting impacts - Linde AG	(1,969)	(1,952)	(714)
Depreciation and amortization	2,706	2,735	1,484
U.S.
Sales by Major Country [Line Items]
Sales	8,475	8,604	5,942
Total long-lived assets	7,777	7,498	7,189
Germany
Sales by Major Country [Line Items]
Sales	3,740	3,630	868
Total long-lived assets	2,394	2,429	2,411
China
Sales by Major Country [Line Items]
Sales	2,061	2,005	1,032
Total long-lived assets	2,413	2,254	2,237
United Kingdom
Sales by Major Country [Line Items]
Sales	1,595	1,653	398
Total long-lived assets	1,313	1,479	1,582
Australia
Sales by Major Country [Line Items]
Sales	1,071	1,127	183
Total long-lived assets	1,105	1,214	1,476
Brazil
Sales by Major Country [Line Items]
Sales	822	994	1,003
Total long-lived assets	734	956	1,012
Other International [Member]
Sales by Major Country [Line Items]
Sales	9,479	10,215	5,410
Total long-lived assets	$ 12,976	$ 13,234	$ 13,810

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)extensionOption	Dec. 31, 2020USD ($)	Dec. 31, 2020USD ($)reportableSegment	Dec. 31, 2020USD ($)distribution_method	Dec. 31, 2019USD ($)
Disaggregation of Revenue [Line Items]
Number of distribution methods | distribution_method						3
Number of reportable segments			3		3
Contract assets	$ 162	$ 162	$ 162	$ 162	$ 162	$ 162	$ 368
Contract liabilities	2,301	2,301	2,301	2,301	2,301	2,301	2,106
Contract liabilities	1,769	1,769	1,769	1,769	1,769	1,769	1,758
Contract with customer, liability, revenue recognized		1,283
Estimated consideration related to unsatisfied performance obligations	$ 46,000	46,000	46,000	46,000	46,000	46,000
Long term supply contract, term	20 years
Minimum purchase requirements earned, term	5 years
Other Noncurrent Liabilities
Disaggregation of Revenue [Line Items]
Other	$ 532	$ 532	$ 532	$ 532	$ 532	$ 532	$ 348
Minimum
Disaggregation of Revenue [Line Items]
On-site product supply contract	10 years
Maximum
Disaggregation of Revenue [Line Items]
On-site product supply contract	20 years
Product Concentration Risk | Revenue from Contract with Customer Benchmark
Disaggregation of Revenue [Line Items]
Concentration risk, percentage				83.00%
Product Concentration Risk | Revenue from Contract with Customer Benchmark | Engineering
Disaggregation of Revenue [Line Items]
Concentration risk, percentage				17.00%
Merchant | Minimum
Disaggregation of Revenue [Line Items]
Customer supply agreements	3 years
Merchant | Maximum
Disaggregation of Revenue [Line Items]
Customer supply agreements	7 years
Packaged Gas | Minimum
Disaggregation of Revenue [Line Items]
Customer supply agreements	1 year
Packaged Gas | Maximum
Disaggregation of Revenue [Line Items]
Customer supply agreements	3 years

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Revenue by Distribution Method (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disaggregation of Revenue [Line Items]
Sales	$ 27,243	$ 28,228	$ 14,836
Merchant
Disaggregation of Revenue [Line Items]
Sales	6,859	7,065	4,552
On-Site
Disaggregation of Revenue [Line Items]
Sales	5,916	6,211	4,097
Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	9,790	10,091	4,517
Other
Disaggregation of Revenue [Line Items]
Sales	4,678	4,861	1,670
Americas
Disaggregation of Revenue [Line Items]
Sales	10,459	10,989	8,017
Americas | Merchant
Disaggregation of Revenue [Line Items]
Sales	2,839	2,945	2,775
Americas | On-Site
Disaggregation of Revenue [Line Items]
Sales	2,513	2,757	2,405
Americas | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	5,034	5,183	2,800
Americas | Other
Disaggregation of Revenue [Line Items]
Sales	73	104	37
EMEA
Disaggregation of Revenue [Line Items]
Sales	6,449	6,643	2,644
EMEA | Merchant
Disaggregation of Revenue [Line Items]
Sales	1,870	1,856	832
EMEA | On-Site
Disaggregation of Revenue [Line Items]
Sales	1,354	1,434	536
EMEA | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	3,175	3,347	1,271
EMEA | Other
Disaggregation of Revenue [Line Items]
Sales	50	6	5
APAC
Disaggregation of Revenue [Line Items]
Sales	5,687	5,779	2,446
APAC | Merchant
Disaggregation of Revenue [Line Items]
Sales	2,005	2,080	826
APAC | On-Site
Disaggregation of Revenue [Line Items]
Sales	2,049	2,020	1,156
APAC | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	1,559	1,542	443
APAC | Other
Disaggregation of Revenue [Line Items]
Sales	74	137	21
Engineering
Disaggregation of Revenue [Line Items]
Sales	2,851	2,799	459
Engineering | Merchant
Disaggregation of Revenue [Line Items]
Sales	0	0	0
Engineering | On-Site
Disaggregation of Revenue [Line Items]
Sales	0	0	0
Engineering | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	0	0	0
Engineering | Other
Disaggregation of Revenue [Line Items]
Sales	2,851	2,799	459
Other
Disaggregation of Revenue [Line Items]
Sales	1,797	2,018	1,270
Other | Merchant
Disaggregation of Revenue [Line Items]
Sales	145	184	119
Other | On-Site
Disaggregation of Revenue [Line Items]
Sales	0	0	0
Other | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	22	19	3
Other | Other
Disaggregation of Revenue [Line Items]
Sales	$ 1,630	$ 1,815	$ 1,148
Sales | Revenue from Contract with Customer Benchmark
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	100.00%	100.00%	100.00%
Sales | Revenue from Contract with Customer Benchmark | Merchant
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	25.00%	25.00%	31.00%
Sales | Revenue from Contract with Customer Benchmark | On-Site
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	22.00%	22.00%	28.00%
Sales | Revenue from Contract with Customer Benchmark | Packaged Gas
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	36.00%	36.00%	30.00%
Sales | Revenue from Contract with Customer Benchmark | Other
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	17.00%	17.00%	11.00%

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	12 Months Ended
	Dec. 31, 2020USD ($)
Taiwan Joint Venture
Subsequent Event [Line Items]
Sales from joint venture	$ 600