Linde (LIN) 10-K 28 Feb 23 2022 FY Annual report Financial data

Cover

Cover - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2022	Jan. 31, 2023	Jun. 30, 2022
Entity Addresses [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2022
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	Forge
Entity Address, Address Line Two	43 Church Street West
Entity Address, City or Town	Woking
Entity Address, Country	GB
Entity Address, Postal Zip Code	GU21 6HT
Country Region	44
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			$ 143
Entity Common Stock, Shares Outstanding		492,160,806
Documents Incorporated by Reference	Portions of the Proxy Statement of Linde plc for its 2023 Annual General Meeting of Shareholders, are incorporated in Part III of this report.
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Central Index Key	0001707925
Other Address
Entity Addresses [Line Items]
Entity Address, Address Line One	10 Riverview Drive,
Entity Address, City or Town	Danbury
Entity Address, State or Province	CT
Entity Address, Country	US
Entity Address, Postal Zip Code	06810

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2022
Audit Information [Abstract]
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Stamford, Connecticut

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Sales	$ 33,364	$ 30,793	$ 27,243
Cost of sales, exclusive of depreciation and amortization	19,450	17,543	15,383
Selling, general and administrative	3,107	3,189	3,193
Depreciation and amortization	4,204	4,635	4,626
Research and development	143	143	152
Russia-Ukraine conflict and other charges	1,029	273	506
Other income (expenses) – net	(62)	(26)	(61)
Operating Profit	5,369	4,984	3,322
Interest expense – net	63	77	115
Net pension and OPEB cost (benefit), excluding service cost	(237)	(192)	(177)
Income From Continuing Operations Before Income Taxes and Equity Investments	5,543	5,099	3,384
Income taxes on continuing operations	1,434	1,262	847
Income From Continuing Operations Before Equity Investments	4,109	3,837	2,537
Income from equity investments	172	119	85
Income From Continuing Operations (Including Noncontrolling Interests)	4,281	3,956	2,622
Income from discontinued operations, net of tax	0	5	4
Net Income (Including Noncontrolling Interests)	4,281	3,961	2,626
Less: noncontrolling interests from continuing operations	(134)	(135)	(125)
Net Income – Linde plc	4,147	3,826	2,501
Net Income – Linde plc
Income from continuing operations	4,147	3,821	2,497
Income from discontinued operations	$ 0	$ 5	$ 4
Per Share Data – Linde plc Shareholders
Basic earnings per share from continuing operations (in dollars per share)	$ 8.30	$ 7.39	$ 4.74
Basic earnings per share from discontinued operations (in dollars per share)	0	0.01	0.01
Basic earnings per share (in dollars per share)	8.30	7.40	4.75
Diluted earnings per share from continuing operations (in dollars per share)	8.23	7.32	4.70
Diluted earnings per share from discontinued operations (in dollars per share)	0	0.01	0.01
Diluted earnings per share (in dollars per share)	$ 8.23	$ 7.33	$ 4.71
Weighted Average Shares Outstanding (000’s):
Basic shares outstanding (in shares)	499,736	516,896	526,736
Diluted shares outstanding (in shares)	504,038	521,875	531,157

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
NET INCOME (INCLUDING NONCONTROLLING INTERESTS)	$ 4,281	$ 3,961	$ 2,626
Translation adjustments:
Foreign currency translation adjustments	(1,725)	(1,116)	565
Reclassifications to net income	(110)	(52)	0
Income taxes	0	(7)	30
Translation adjustments	(1,835)	(1,175)	595
Funded status - retirement obligations (Note 16):
Retirement program remeasurements	1,349	826	(675)
Reclassifications to net income	80	175	92
Income taxes	(359)	(255)	114
Funded status - retirement obligations	1,070	746	(469)
Derivative instruments (Note 12):
Current year unrealized gain (loss)	107	140	(3)
Reclassifications to net income	(129)	(49)	42
Income taxes	9	(20)	(8)
Derivative instruments	(13)	71	31
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)	(778)	(358)	157
COMPREHENSIVE INCOME (INCLUDING NONCONTROLLING INTERESTS)	3,503	3,603	2,783
Less: noncontrolling interests	(90)	(135)	(158)
COMPREHENSIVE INCOME - LINDE PLC	$ 3,413	$ 3,468	$ 2,625

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 5,436	$ 2,823
Accounts receivable – net	4,559	4,499
Contract assets	124	134
Inventories	1,978	1,733
Prepaid and other current assets	950	970
Total Current Assets	13,047	10,159
Property, plant and equipment – net	23,548	26,003
Equity investments	2,350	2,619
Goodwill	25,817	27,038
Other intangible assets – net	12,420	13,802
Other long-term assets	2,476	1,984
Total Assets	79,658	81,605
Liabilities and Equity
Accounts payable	2,995	3,503
Short-term debt	4,117	1,163
Current portion of long-term debt	1,599	1,709
Contract liabilities	3,073	2,940
Accrued taxes	613	429
Other current liabilities	4,082	3,899
Total Current Liabilities	16,479	13,643
Long-term debt	12,198	11,335
Other long-term liabilities	2,795	4,188
Deferred credits	6,799	6,998
Total Liabilities	38,271	36,164
Commitments and contingencies (Note 17)
Redeemable noncontrolling interests	13	13
Linde plc Shareholders’ Equity:
Ordinary shares (€0.001 par value, authorized 1,750,000,000 shares, 2022 and 2021 issued: 552,012,862 ordinary shares)	1	1
Additional paid-in capital	40,005	40,180
Retained earnings	20,541	18,710
Accumulated other comprehensive income (loss)	(5,782)	(5,048)
Less: Treasury shares, at cost (2022 – 59,555,235 shares and 2021 – 43,331,983 shares)	(14,737)	(9,808)
Total Linde plc Shareholders’ Equity	40,028	44,035
Noncontrolling interests	1,346	1,393
Total Equity	41,374	45,428
Total Liabilities and Equity	$ 79,658	$ 81,605

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - € / shares	Dec. 31, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Ordinary shares, par value (euro per share)	€ 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)	59,555,235	43,331,983

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Operations
Net Income – Linde plc	$ 4,147	$ 3,826	$ 2,501
Less: income from discontinued operations, net of tax and noncontrolling interests	0	(5)	(4)
Add: Noncontrolling interests from continuing operations	134	135	125
Income from continuing operations (including noncontrolling interests)	4,281	3,956	2,622
Adjustments to reconcile net income to net cash provided by operating activities:
Russia-Ukraine conflict and other charges, net of payments	902	98	258
Depreciation and amortization	4,204	4,635	4,626
Deferred income taxes	(383)	(254)	(369)
Share-based compensation	107	128	133
Non-cash charges and other	(49)	(19)	152
Working capital
Accounts receivable	(423)	(553)	19
Contract assets and liabilities, net	310	1,307	90
Inventory	(347)	(129)	18
Prepaid and other current assets	(157)	76	128
Payables and accruals	307	447	109
Pension contributions	(51)	(42)	(91)
Long-term assets, liabilities and other	163	75	(266)
Net cash provided by operating activities	8,864	9,725	7,429
Investing
Capital expenditures	(3,173)	(3,086)	(3,400)
Acquisitions, net of cash acquired	(110)	(88)	(68)
Divestitures and asset sales, net of cash divested	195	167	482
Net cash used for investing activities	(3,088)	(3,007)	(2,986)
Financing
Short-term debt borrowings (repayments) – net	3,050	(1,329)	1,198
Long-term debt borrowings	3,210	2,283	2,796
Long-term debt repayments	(1,785)	(1,468)	(2,681)
Issuances of ordinary shares	36	50	47
Purchases of ordinary shares	(5,168)	(4,612)	(2,457)
Cash dividends – Linde plc shareholders	(2,344)	(2,189)	(2,028)
Noncontrolling interest transactions and other	(88)	(323)	(220)
Net cash used for financing activities	(3,089)	(7,588)	(3,345)
Effect of exchange rate changes on cash and cash equivalents	(74)	(61)	(44)
Change in cash and cash equivalents	2,613	(931)	1,054
Cash and cash equivalents, beginning-of-period	2,823	3,754	2,700
Cash and cash equivalents, end-of-period	5,436	2,823	3,754
Supplemental Data
Income taxes paid	1,735	1,710	1,066
Interest paid, net of capitalized interest (Note 7)	$ 170	$ 233	$ 322

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Linde plc Shareholders’ Equity	Ordinary shares	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Treasury Stock	Noncontrolling Interests
Beginning balance, ordinary (in shares) at Dec. 31, 2019			552,013,000
Beginning balance at Dec. 31, 2019	$ 51,522	$ 49,074	$ 1	$ 40,201	$ 16,842	$ (4,814)	$ (3,156)	$ 2,448
Beginning balance, treasury (in shares) at Dec. 31, 2019							17,632,000
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
Noncontrolling interests:
Dividends and other capital reductions	(161)							(161)
Additions (Reductions) - (Note 14)	(193)							(193)
Redemption value adjustments	17	17			17
Dividends	(2,028)	(2,028)			(2,028)
Issuances of ordinary shares:
For employee savings and incentive plans (in shares)							(1,208,000)
For employee savings and incentive plans	(53)	(53)		(132)	(154)		$ 233
Purchases of ordinary shares (in shares)							12,294,000
Purchases of ordinary shares	(2,451)	(2,451)					$ (2,451)
Share-based compensation	133	133		133
Ending balance, ordinary (in shares) at Dec. 31, 2020			552,013,000
Ending balance at Dec. 31, 2020	$ 49,569	47,317	$ 1	40,202	17,178	(4,690)	$ (5,374)	2,252
Ending balance, treasury (in shares) at Dec. 31, 2020							28,718,000
Issuances of ordinary shares:
Dividends per ordinary share (in dollars per share)	$ 3.852
Net Income available for Linde plc shareholders	$ 3,961	3,826			3,826			135
Other comprehensive income (loss)	(358)	(358)				(358)
Dividends and other capital reductions	(118)							(118)
Additions (Reductions) - (Note 14)	(876)							(876)
Dividends	(2,189)	(2,189)			(2,189)
For employee savings and incentive plans (in shares)							(1,026,000)
For employee savings and incentive plans	(46)	(46)		(150)	(105)		$ 209
Purchases of ordinary shares (in shares)							15,640,000
Purchases of ordinary shares	(4,643)	(4,643)					$ (4,643)
Share-based compensation	$ 128	128		128
Ending balance, ordinary (in shares) at Dec. 31, 2021	552,012,862		552,013,000
Ending balance at Dec. 31, 2021	$ 45,428	44,035	$ 1	40,180	18,710	(5,048)	$ (9,808)	1,393
Ending balance, treasury (in shares) at Dec. 31, 2021	43,331,983						43,332,000
Issuances of ordinary shares:
Dividends per ordinary share (in dollars per share)	$ 4.24
Net Income available for Linde plc shareholders	$ 4,281	4,147			4,147			134
Other comprehensive income (loss)	(778)	(734)				(734)		(44)
Dividends and other capital reductions	(81)							(81)
Additions (Reductions) - (Note 14)	(56)							(56)
Dividends	(2,344)	(2,344)			(2,344)
For employee savings and incentive plans (in shares)							(811,000)
For employee savings and incentive plans	(56)	(56)		(282)	28		$ 198
Purchases of ordinary shares (in shares)							17,034,000
Purchases of ordinary shares	(5,127)	(5,127)					$ (5,127)
Share-based compensation	$ 107	107		107
Ending balance, ordinary (in shares) at Dec. 31, 2022	552,012,862		552,013,000
Ending balance at Dec. 31, 2022	$ 41,374	$ 40,028	$ 1	$ 40,005	$ 20,541	$ (5,782)	$ (14,737)	$ 1,346
Ending balance, treasury (in shares) at Dec. 31, 2022	59,555,235						59,555,000
Issuances of ordinary shares:
Dividends per ordinary share (in dollars per share)	$ 4.68

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement of Stockholders' Equity [Abstract]
Dividends per ordinary share (in dollars per share)	$ 4.68	$ 4.24	$ 3.852

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2022
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 Forge, 43 Church Street West, Woking, Surrey GU21 6HT, United Kingdom and 10 Riverview Drive, Danbury, Connecticut, United States 06810. Linde trades on the New York Stock Exchange and on the Frankfurt Stock Exchange under the symbol LIN. On January 18, 2023, shareholders approved the company’s proposal for an intercompany reorganization that will result in the delisting of its ordinary shares from the Frankfurt Stock Exchange. Following the completion of legal and regulatory approvals, Linde anticipates that the intercompany reorganization and delisting process will be completed, and its ordinary shares will be delisted from the Frankfurt Stock Exchange, on or about March 1, 2023. In connection with the closing of the intercompany reorganization, Linde shareholders will automatically receive one share of the new holding company, to be listed on the New York Stock Exchange in exchange for each share of Linde plc they own. The new holding company will also be named “Linde plc” and will trade under the existing ticker 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. 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 the company 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 may be 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 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 as of October 1 or more frequently if events or circumstances indicate that an impairment loss may have been incurred. 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 ended December 31, 2022 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. See Note 10 for additional information relating to other intangible assets. 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 2022 There were no new accounting pronouncements that would materially impact the 2022 financial statements.

Acquisitions and Divestitures

Acquisitions and Divestitures	12 Months Ended
	Dec. 31, 2022
Business Combination and Asset Acquisition [Abstract]
Acquisitions and Divestitures	Acquisitions and Divestitures Acquisitions Acquisitions were $110 million, $88 million and $68 million for the years ended December 31, 2022, 2021 and 2020, respectively. Acquisitions in 2022 and 2021 primarily related to the Americas and EMEA. Acquisitions in 2020 primarily related to the Americas. Divestitures Sale of GIST business In the third quarter of 2022, the company completed the sale of its GIST business. Proceeds from the sale were $184 million, net of cash divested of $75 million, for net proceeds of $109 million. The sale resulted in a loss of $21 million (benefit of $3 million, after tax), recorded within the Russia-Ukraine conflict and other charges Deconsolidation of Joint Venture in APAC Effective January 1, 2021, Linde deconsolidated a joint venture with operations in APAC, due to the expiration of certain contractual rights that the parties mutually agreed not to renew. From the effective date, the joint venture is 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 fair value of the joint venture at January 1, 2021 was determined using a discounted cash flow model and approximated the carrying amount of its net assets. The net carrying value of $852 million was mainly comprised of assets of approximately $1.9 billion (primarily Other intangibles and Property plant and equipment - net), net of liabilities of approximately $1.0 billion. Upon deconsolidation an equity investment was recorded representing Linde's share of the joint venture's net assets. The deconsolidation resulted in a gain of $52 million recorded within 2021 charges (see Note 3) related to the release of the CTA balance recorded within AOCI. The company did not receive any consideration, cash or otherwise, as part of the deconsolidation.

Russia-Ukraine Conflict and Oth

Russia-Ukraine Conflict and Other Charges	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Russia-Ukraine Conflict and Other Charges	Russia-Ukraine Conflict and Other Charges 2022 Charges Russia-Ukraine conflict and other charges were $1 billion ($896 million, after tax and noncontrolling interests) for the year ended December 31, 2022, largely attributable to the Russia-Ukraine conflict. Russia-Ukraine Conflict In response to the Russian invasion of Ukraine, multiple jurisdictions, including Europe and the U.S., have imposed several tranches of economic sanctions on Russia. As a result, Linde reassessed its ability to control its Russian subsidiaries and determined that as of June 30, 2022 it can no longer exercise control over these entities. As such, Linde deconsolidated its Russian gas and engineering business entities as of June 30, 2022 . The deconsolidation of the company's Russian gas and engineering business entities resulted in a loss of $787 million ($730 million after tax) during the second quarter. The fair value of Linde’s Russian subsidiaries was determined using a probability weighted discounted cash flow model, which resulted in the recognition of a $407 million loss on deconsolidation when compared to the carrying value of the entities. This loss is recorded within Russia-Ukraine conflict and other charges in the consolidated statements of income. Upon deconsolidation an investment was recorded, which represents the fair value of net assets. The company did not receive any consideration, cash or otherwise, as part of the deconsolidation. Linde will maintain its interest in its Russian subsidiaries and will continue to comply with sanctions and government restrictions as it continues to develop divestiture options. The investment will be monitored for impairment in future periods. Receivables, primarily loans receivable, with newly deconsolidated entities were reassessed for collectability resulting in a write-off of approximately $380 million. Other Russia related charges Other charges related specifically to the Russia-Ukraine conflict were $103 million ($73 million after tax) for the year ended December 31, 2022, and are primarily comprised of impairments of assets which are maintained by international entities in support of the Russian business. Merger-Related Costs and Other Charges Merger-related costs and other charges were $139 million ($93 million, after tax) for the year ended December 31, 2022 , primarily related to severance actions within the Engineering segment recorded during the fourth quarter, the impairment of an equity method investment in the EMEA segment, and the sale of the GIST business completed on September 30, 2022 (see Note 2). The following table provides a summary of the pre-tax charges by reportable segment for the year ended December 31, 2022 : Year Ended December 31, 2022 (millions of dollars) Russia deconsolidation charges Other Russia related charges Total Russia charges Merger-related costs and other charges Total Americas $ — $ — $ — $ 4 $ 4 EMEA 733 (7) 726 25 751 APAC — — — 28 28 Engineering 54 110 164 41 205 Other — — — 41 41 Total $ 787 $ 103 $ 890 $ 139 $ 1,029 2021 Charges Cost reduction programs and other charges were $273 million ($279 million after tax) for the year ended December 31, 2021. Total cost reduction program related charges were $338 million ($253 million after tax), for the year ended December 31, 2021. These expenses consisted primarily of severance charges of $259 million and other charges of $79 million for the year ended December 31, 2021. Other charges related primarily to the execution of the company's synergistic actions including location consolidations and business rationalization projects, process harmonization, and associated non-recurring costs. Merger-related and other charges were benefits of $65 million (benefit of $26 million, after tax) for the year ended December 31, 2021. The 2021 pre-tax benefit was primarily due to a $52 million gain triggered by a joint venture deconsolidation in the APAC segment. Year Ended December 31, 2021 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 4 $ 2 $ 6 $ (6) $ — EMEA 204 33 237 1 238 APAC 16 12 28 (50) (22) Engineering 20 6 26 — 26 Other 15 26 41 (10) 31 Total $ 259 $ 79 $ 338 $ (65) $ 273 2020 Charges Cost reduction programs and other charges were $506 million for the year ended December 31, 2020, ($372 million after tax). Total cost reduction program related charges were $391 million ($277 million after tax) for the year ended December 31, 2020. These expenses consisted primarily of severance costs of $298 million and other charges of $93 million for the year ended December 31, 2020. Other charges related to the execution of the company's synergistic actions including location consolidations and business rationalization projects, process harmonization, and associated non-recurring costs. Merger-related and other charges were $115 million ($95 million, after tax). for the year ended December 31, 2020. 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 Cash Requirements The total cash requirements of the Russia-Ukraine conflict and other charges incurred for the year ended December 31, 2022 are expected to be immaterial. Remaining cash requirements are expected to be paid through 2023. Russia-Ukraine conflict and other charges, net of payments in the consolidated statements of cash flows for the twelve months ended December 31, 2022 and 2021 also reflect the impact of cash payments of liabilities, including merger-related tax liabilities, accrued as of December 31, 2021 and 2020, respectively. The following table summarizes the activities related to the Russia-Ukraine conflict and the company's cost reduction programs and other charges during 2021 and 2022: (millions of dollars) Total Russia charges Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Balance, December 31, 2020 $ — $ 283 $ 22 $ 305 $ 64 $ 369 2021 Cost Reduction Programs and Other Charges — 259 79 338 (65) 273 Less: Cash payments — (138) (15) (153) (22) (175) Less: Non-cash charges — — (41) (41) 54 13 Foreign currency translation and other — (20) (7) (27) — (27) Balance, December 31, 2021 $ — $ 384 $ 38 $ 422 $ 31 $ 453 2022 Russia-Ukraine conflict and other charges 890 41 24 65 74 1,029 Less: Cash payments — (122) (24) (146) 19 (127) Less: Non-cash charges (890) — (7) (7) (109) (1,006) Foreign currency translation and other — (22) (4) (26) (3) (29) Balance, December 31, 2022 $ — $ 281 $ 27 $ 308 $ 12 $ 320 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, 2022
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, 2022 and 2021 was $284 million and $317 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, 2022 and 2021 was $57 million and $51 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, 2022 and 2021 were $254 million and $290 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, 2022 December 31, 2021 Operating Leases Operating lease right-of-use assets $ 726 $ 853 Other current liabilities 181 215 Other long-term liabilities 540 618 Total operating lease liabilities 721 833 Finance Leases Finance lease right-of-use assets 146 163 Other current liabilities 42 47 Other long-term liabilities 114 129 Total finance lease liabilities $ 156 $ 176 Supplemental operating lease information: December 31, 2022 December 31, 2021 Weighted average lease term (years) 8 9 Weighted average discount rate 3.26 % 2.91 % Future operating and finance lease payments as of December 31, 2022 are as follows (millions of dollars): Period Operating Leases Financing Leases 2023 $ 196 $ 48 2024 140 37 2025 106 29 2026 79 19 2027 58 12 Thereafter 258 57 Total future undiscounted lease payments 837 202 Less imputed interest (116) (46) Total reported lease liability $ 721 $ 156
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, 2022 and 2021 was $284 million and $317 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, 2022 and 2021 was $57 million and $51 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, 2022 and 2021 were $254 million and $290 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, 2022 December 31, 2021 Operating Leases Operating lease right-of-use assets $ 726 $ 853 Other current liabilities 181 215 Other long-term liabilities 540 618 Total operating lease liabilities 721 833 Finance Leases Finance lease right-of-use assets 146 163 Other current liabilities 42 47 Other long-term liabilities 114 129 Total finance lease liabilities $ 156 $ 176 Supplemental operating lease information: December 31, 2022 December 31, 2021 Weighted average lease term (years) 8 9 Weighted average discount rate 3.26 % 2.91 % Future operating and finance lease payments as of December 31, 2022 are as follows (millions of dollars): Period Operating Leases Financing Leases 2023 $ 196 $ 48 2024 140 37 2025 106 29 2026 79 19 2027 58 12 Thereafter 258 57 Total future undiscounted lease payments 837 202 Less imputed interest (116) (46) Total reported lease liability $ 721 $ 156

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES Pre-tax income applicable to U.S. and non-U.S. operations is as follows: (Millions of dollars) Year Ended December 31, 2022 2021 2020 United States $ 2,502 $ 2,020 $ 1,253 Non-U.S. 3,041 3,079 2,131 Total income before income taxes $ 5,543 $ 5,099 $ 3,384 Provision for Income Taxes The following is an analysis of the provision for income taxes: (Millions of dollars) Year Ended December 31, 2022 2021 2020 Current tax expense (benefit) U.S. federal $ 486 $ 287 $ 185 State and local 92 87 17 Non-U.S. 1,239 1,142 1,013 1,817 1,516 1,215 Deferred tax expense (benefit) U.S. federal (12) 63 20 State and local 7 8 7 Non-U.S. (378) (325) (395) (383) (254) (368) Total income taxes $ 1,434 $ 1,262 $ 847 U.S. Tax Cuts and Jobs Act (Tax Act) 2018 As of December 31, 2022 and 2021, the tax payable related to the deemed repatriation tax is $178 million and $178 million, respectively, of which $139 million and $178 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, 2022 2021 2020 U.S. statutory income tax $ 1,164 21.0 % $ 1,071 21.0 % $ 711 21.0 % State and local taxes – net of federal benefit 84 1.5 % 83 1.6 % 21 0.6 % U.S. tax credits and deductions (a) (16) (0.3) % (23) (0.5) % (8) (0.2) % Non-U.S. tax differentials (b) 176 3.2 % 219 4.3 % 167 4.9 % Share-Based compensation (41) (0.7) % (56) (1.1) % (53) (1.6) % Russia/Ukraine Charges 108 1.9 % — — % — — % Other – net (c) (41) (0.7) % (32) (0.6) % 9 0.3 % Provision for income taxes $ 1,434 25.9 % $ 1,262 24.7 % $ 847 25.0 % ________________________ (a) U.S. tax credits and deductions relate to non-U.S. derived intangible income and the research and experimentation tax credit in 2022, 2021 and 2020. (b) Primarily related to differences between the U.S. tax rate and the statutory tax rate in the countries where the company operates. Excluding 2021, which included an $83 million deferred income tax charge related to a tax rate increase in the U.K, other permanent items and tax rate changes were not significant. (c) Other - net includes net tax benefits related to the settlement of tax audits of $71 million in 2022 , and $47 million in 2021. Net Deferred Tax Liabilities Net deferred tax liabilities included in the consolidated balance sheets are comprised of the following: (Millions of dollars) December 31, 2022 2021 Deferred tax liabilities Fixed assets (a) $ 2,775 $ 3,177 Goodwill 173 166 Other intangible assets 2,939 3,263 Subsidiary/equity investments 545 586 Other (b) 471 634 $ 6,903 $ 7,826 Deferred tax assets Carryforwards $ 289 $ 358 Benefit plans and related (c)(d) 165 607 Inventory 68 57 Accruals and other (e) 1,001 1,042 $ 1,523 $ 2,064 Less: Valuation allowances (f) (276) (235) $ 1,247 $ 1,829 Net deferred tax liabilities $ 5,656 $ 5,997 Recorded in the consolidated balance sheets as (Note 7): Other long-term assets 230 242 Deferred credits 5,886 6,239 $ 5,656 $ 5,997 ________________________ (a) Excludes $39 million and $19 million of fixed assets in 2022 related to the deconsolidation of Russia and the sale of GIST, respectively (see Notes 3 and 2). (b) Includes $206 million in 2022 and $236 million in 2021 related to right-of-use lease assets. (c) Includes deferred tax liabilities of $54 million and deferred tax assets of $305 million in 2022 and 2021, respectively, related to pension / OPEB funded status (see Notes 7 and 16). (d) The amounts are net of non-US deferred tax liabilities of $315 million in 2022 and $71 million in 2021. (e) Includes $212 million in 2022 and $246 million in 2021 related to lease liabilities and $25 million and $42 million in 2022 and 2021, respectively, related to research and development costs. (f) Summary of changes in valuation allowances relating to deferred tax assets follows (millions of dollars): 2022 2021 2020 Balance, January 1, $ (235) $ (243) $ (222) Income tax (charge) benefit (44) 8 (21) Other, including write-offs — — 2 Translation adjustments 3 — (2) Balance, December 31, $ (276) $ (235) $ (243) 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, 2022, the company had $289 million of deferred tax assets relating to net operating losses (“NOLs”) and tax credits and $276 million of valuation allowances. These deferred tax assets include $215 million relating to NOLs of which $90 million expire within 5 years, $42 million expire after 5 years and $83 million have no expiration. The deferred tax assets also include $74 million related to credits of which $5 million expire within 5 years, $66 million expire after 5 years, and $3 million have no expiration. The valuation allowances of $276 million primarily relate to NOLs and foreign currency loss related to the revaluation of deferred tax liabilities associated with future repatriations. Management has determined, based on financial projections and available tax strategies, that it is unlikely that the benefit of these losses will be realized. If events or circumstances change, valuation allowances are adjusted at that time resulting in an income tax benefit or charge. The company has $545 million of non-U.S. income taxes accrued related to its investments in subsidiaries and equity investments as of December 31, 2022. A provision has not been made for any additional non-U.S. income tax at December 31, 2022 on approximately $33 billion related to its investments in subsidiaries because the company intends to remain indefinitely reinvested. While the $33 billion could become subject to additional non-U.S. 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 $325 million, $387 million and $452 million as of December 31, 2022, 2021 and 2020, 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) 2022 2021 2020 Unrecognized income tax benefits, January 1 $ 387 $ 452 $ 472 Additions for tax positions of prior years 26 11 35 Reductions for tax positions of prior years (a) (45) (11) (34) Additions for current year tax positions — 19 11 Reductions for settlements with taxing authorities (a)(b) (23) (60) (39) Foreign currency translation and other (20) (24) 7 Unrecognized income tax benefits, December 31 $ 325 $ 387 $ 452 ________________________ (a) 2022 amounts are primarily related to the settlement of tax audits. (b) 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 benefit of $3 million and $15 million and expense of $29 million for the years ended December 31, 2022, 2021 and 2020, respectively. The company had $35 million and $40 million of accrued interest and penalties as of December 31, 2022 and 2021, respectively, which were recorded in other long-term liabilities in the consolidated balance sheets (See Note 7). As of December 31, 2022, 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 2022 Canada 2014 through 2022 Mexico 2014 through 2022 Brazil 2003 through 2022 Europe and Africa France 2019 through 2022 Germany 2018 through 2022 Spain 2010 through 2022 United Kingdom 2020 through 2022 Asia and Australia Australia 2018 through 2022 China 2017 through 2022 India 2006 through 2022 South Korea 2020 through 2022 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, 2022
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: 2022 2021 2020 Numerator (Millions of dollars) Income from continuing operations $ 4,147 $ 3,821 $ 2,497 Income from discontinued operations, net of tax — 5 4 Net Income – Linde plc $ 4,147 $ 3,826 $ 2,501 Denominator (Thousands of shares) Weighted average shares outstanding 499,254 516,507 526,404 Shares earned and issuable under compensation plans 482 389 332 Weighted average shares used in basic earnings per share 499,736 516,896 526,736 Effect of dilutive securities Stock options and awards 4,302 4,979 4,421 Weighted average shares used in diluted earnings per share 504,038 521,875 531,157 Basic earnings per share from continuing operations $ 8.30 $ 7.39 $ 4.74 Basic earnings per share from discontinued operations — 0.01 0.01 Basic Earnings Per Share $ 8.30 $ 7.40 $ 4.75 Diluted earnings per share from continuing operations $ 8.23 $ 7.32 $ 4.70 Diluted earnings per share from discontinued operations — 0.01 0.01 Diluted Earnings Per Share $ 8.23 $ 7.33 $ 4.71 There were no antidilutive shares for the years ended December 31, 2022, 2021 and 2020.

Supplemental Information

Supplemental Information	12 Months Ended
	Dec. 31, 2022
Supplemental Information [Abstract]
Supplemental Information	SUPPLEMENTAL INFORMATION Income Statement (Millions of dollars) Year Ended December 31, 2022 2021 2020 Selling, General and Administrative Selling $ 1,295 $ 1,342 $ 1,303 General and administrative 1,812 1,847 1,890 $ 3,107 $ 3,189 $ 3,193 Year Ended December 31, 2022 2021 2020 Depreciation and Amortization (a) Depreciation $ 3,633 $ 3,912 $ 3,861 Amortization of intangibles (Note 10) 571 723 765 Depreciation and Amortization $ 4,204 $ 4,635 $ 4,626 Year Ended December 31, 2022 2021 2020 Other Income (Expenses) – Net Currency related net gains (losses) $ (18) $ (29) $ (28) Partnership income 18 13 10 Severance expense (13) (5) (5) Asset divestiture gains (losses) – net (9) (31) (78) Other – net (40) 26 40 $ (62) $ (26) $ (61) Year Ended December 31, 2022 2021 2020 Interest Expense – Net Interest incurred on debt and other $ 277 $ 227 $ 277 Interest income (117) (40) (55) Amortization on acquired debt (35) (53) (85) Interest capitalized (62) (57) (38) Bond redemption (b) — — 16 $ 63 $ 77 $ 115 Year Ended December 31, 2022 2021 2020 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 134 $ 135 $ 125 Balance Sheet (Millions of dollars) December 31, 2022 2021 Accounts Receivable Trade and Other receivables $ 4,964 $ 4,904 Less: allowance for expected credit losses (405) (405) $ 4,559 $ 4,499 Receivables 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 $4,498 million and $4,425 million at December 31, 2022 and December 31, 2021, respectively, and gross receivables aged greater than one year were $321 million and $329 million at December 31, 2022 and December 31, 2021, respectively. Gross other receivables were $145 million and $150 million at December 31, 2022 and December 31, 2021, 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 $163 million, $129 million and $182 million for the twelve months ended December 31, 2022, 2021 and 2020, respectively. The allowance activity in the twelve months ended December 31, 2022 related to write-offs of uncollectible amounts, net of recoveries and currency movements is not material. December 31, 2022 2021 Inventories Raw materials and supplies $ 567 $ 399 Work in process 368 334 Finished goods 1,043 1,000 $ 1,978 $ 1,733 December 31, 2022 2021 Prepaid and Other Current Assets Prepaid and other deferred charges (d) $ 597 $ 527 VAT recoverable 225 196 Unrealized gains on derivatives (Note 12) 24 101 Other 104 146 $ 950 $ 970 December 31, 2022 2021 Other Long-term Assets Pension assets (Note 16) $ 661 $ 139 Insurance contracts (e) 39 46 Long-term receivables, net (f) 164 105 Lease assets (Note 4) 872 1,016 Deposits 52 43 Investments carried at cost (h) 184 18 Deferred charges 66 62 Deferred income taxes (Note 5) 230 242 Unrealized gains on derivatives (Note 12) 4 35 Other 204 278 $ 2,476 $ 1,984 December 31, 2022 2021 Other Current Liabilities Accrued expenses $ 1,533 $ 1,248 Payroll 614 710 VAT payable 259 295 Pension and postretirement (Note 16) 51 38 Interest payable 118 102 Lease liability (Note 4) 223 262 Insurance reserves 19 19 Unrealized losses on derivatives (Note 12) 23 27 Cost reduction programs (Note 3) 187 200 Other 1,055 998 $ 4,082 $ 3,899 December 31, 2022 2021 Other Long-term Liabilities Pension and postretirement (Note 16) $ 640 $ 1,802 Tax liabilities for uncertain tax positions (Note 5) 248 302 Tax Act liabilities for deemed repatriation (Note 5) 139 178 Lease liability (Note 4) 654 747 Interest and penalties for uncertain tax positions (Note 5) 35 40 Insurance reserves 52 56 Asset retirement obligation 305 305 Unrealized losses on derivatives (Note 12) 73 8 Cost reduction programs (Note 3) 133 253 Other 516 497 $ 2,795 $ 4,188 December 31, 2022 2021 Deferred Credits Deferred income taxes (Note 5) $ 5,886 $ 6,239 Other 913 759 $ 6,799 $ 6,998 December 31, 2022 2021 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (g) $ (3,942) $ (3,985) EMEA (g) (1,249) 94 APAC (g) (835) 154 Engineering (241) 24 Other 483 (280) (5,784) (3,993) Derivatives – net of taxes 62 75 Pension/OPEB funded status obligation (net of $54 million tax obligation in 2022 and $305 million tax benefit in 2021) (Note 16) (60) (1,130) $ (5,782) $ (5,048) (a) Depreciation and amortization expense in 2022 include $1,006 million and $474 million, respectively, of Linde AG purchase accounting impacts. In 2021, depreciation and amortization expense include $1,245 million and $618 million, respectively, of Linde AG purchase accounting impacts. (b) 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) In 2022, 2021 and 2020 noncontrolling interests from continuing operations includes $22 million, $15 million and $57 million, respectively, of Linde AG purchase accounting impacts. The decrease in 2021 is primarily related to the deconsolidation of a joint venture with operations in APAC (see Note 2) and the buyout of minority interests in the Republic of South Africa (see Note 14). (d) Includes estimated income tax payments of $164 million in 2022 and $122 million in 2021. (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, 2022 and 2021 are net of reserves of $36 million and $33 million, respectively. The amounts in both years relate primarily to long-term notes receivable from customers in APAC and government receivables in Brazil. The amount in 2022 also includes receivables from the sale of GIST. (g) Americas consists of currency translation adjustments primarily in Canada, Mexico, and Brazil. EMEA relates primarily to Germany, the U.K. and Sweden. APAC relates primarily to China, South Korea, India and Australia. (h) In 2022 includes investments from the deconsolidation of Russian subsidiaries.

Property, Plant & Equipment - N

Property, Plant & Equipment - Net	12 Months Ended
	Dec. 31, 2022
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) 2022 2021 Production plants (primarily 15-year life) (a) 10-20 $ 30,554 $ 29,120 Storage tanks 15-20 4,807 4,441 Transportation equipment and other 3-15 3,434 2,973 Cylinders 10-30 4,604 4,474 Buildings 25-40 3,002 3,265 Land and improvements (b) 0-20 1,047 1,121 Construction in progress 3,239 3,062 50,687 48,456 Less: accumulated depreciation (27,139) (22,453) $ 23,548 $ 26,003 (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, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2020 $ 9,083 $ 10,844 $ 5,262 $ 2,682 $ 330 $ 28,201 Acquisitions 45 1 — — — 46 Foreign currency translation and other (41) (559) (173) (186) (7) (966) Disposals (Note 2) — (8) (235) — — (243) Balance, December 31, 2021 9,087 10,278 4,854 2,496 323 27,038 Acquisitions 44 28 — — — 72 Foreign currency translation and other 5 (773) (304) (146) (13) (1,231) Disposals (Note 2 & Note 3) — (41) — (1) (20) (62) Balance, December 31, 2022 $ 9,136 $ 9,492 $ 4,550 $ 2,349 $ 290 $ 25,817

Other Intangible Assets

Other Intangible Assets	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021: (Millions of dollars) For the year ended December 31, 2022 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2021 $ 11,859 $ 2,685 $ 1,629 $ 16,173 Additions 19 — 53 72 Foreign currency translation (660) (120) (56) (836) Disposals (Note 2) (140) — (45) (185) Other * (16) — 116 100 Balance, December 31, 2022 11,062 2,565 1,697 15,324 Less: accumulated amortization: Balance, December 31, 2021 (1,541) (159) (671) (2,371) Amortization expense (Note 7) (419) (42) (110) (571) Foreign currency translation 80 5 13 98 Disposals (Note 2) 34 — 16 50 Other * 5 — (115) (110) Balance, December 31, 2022 (1,841) (196) (867) (2,904) Net intangible asset balance at December 31, 2022 $ 9,221 $ 2,369 $ 830 $ 12,420 (Millions of dollars) For the year ended December 31, 2021 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2020 $ 13,776 $ 2,895 $ 1,697 $ 18,368 Additions 12 — 61 73 Foreign currency translation (490) (113) (69) (672) Disposals (1,085) (94) (46) (1,225) Other * (354) (3) (14) (371) Balance, December 31, 2021 11,859 2,685 1,629 16,173 Less: accumulated amortization: Balance, December 31, 2020 (1,470) (118) (596) (2,184) Amortization expense (Note 7) (553) (45) (125) (723) Foreign currency translation 64 3 22 89 Disposals (Note 2) 66 1 13 80 Other * 352 — 15 367 Balance, December 31, 2021 (1,541) (159) (671) (2,371) Net balance at December 31, 2021 $ 10,318 $ 2,526 $ 958 $ 13,802 *Other primarily relates to the write-off of fully amortized assets and reclassifications. 2021 Other is primarily due to merger related customer lists in the Americas. There are no expected residual values related to these intangible assets. Amortization expense for the years ended December 31, 2022, 2021 and 2020 was $571 million, $723 million and $765 million, respectively. The remaining weighted-average amortization period for intangible assets is approximately 24 years. Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2023 $ 565 2024 537 2025 519 2026 468 2027 460 Thereafter 8,165 Total amortization related to finite-lived intangible assets 10,714 Indefinite-lived intangible assets at December 31, 2022 1,706 Net intangible assets at December 31, 2022 $ 12,420

Debt

Debt	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Debt	DEBT The following is a summary of Linde’s outstanding debt at December 31, 2022 and 2021 : (Millions of dollars) December 31, 2022 December 31, 2021 SHORT-TERM Commercial paper $ 3,926 $ 278 Other borrowings (primarily non U.S.) 191 885 Total short-term debt 4,117 1,163 LONG-TERM (a) (U.S. dollar denominated unless otherwise noted) 0.250% Euro denominated notes due 2022 (b) (c) — 1,137 2.20% Notes due 2022 (e) — 500 2.70% Notes due 2023 501 500 2.00% Euro denominated notes due 2023 (b) 699 759 5.875% GBP denominated notes due 2023 (b) 367 432 1.20% Euro denominated notes due 2024 588 625 1.875% Euro denominated notes due 2024 (b) 324 356 4.800% Notes due 2024 (f) 299 — 4.700% Notes due 2025 (f) 598 — 2.65% Notes due 2025 400 399 1.625% Euro denominated notes due 2025 533 565 0.00% Euro denominated notes due 2026 751 799 3.20% Notes due 2026 724 725 3.434% Notes due 2026 198 197 1.652% Euro denominated notes due 2027 88 94 0.250% Euro denominated notes due 2027 802 850 1.00% Euro denominated notes due 2027 (d) 536 — 1.00% Euro denominated notes due 2028 (b) 749 879 1.10% Notes due 2030 696 696 1.90% Euro denominated notes due 2030 111 118 1.375% Euro denominated notes due 2031 (d) 803 — 0.550% Euro denominated notes due 2032 798 847 0.375% Euro denominated notes due 2033 529 565 1.625% Euro denominated notes due 2035 (d) 849 — 3.55% Notes due 2042 665 664 2.00% Notes due 2050 296 296 1.00% Euro denominated notes due 2051 731 788 Non U.S. borrowings 152 243 Other 10 10 13,797 13,044 Less: current portion of long-term debt (1,599) (1,709) Total long-term debt 12,198 11,335 Total debt 17,914 14,207 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) December 31, 2022 and 2021 included a cumulative $56 million and $42 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. (c) In January 2022, Linde repaid €1.0 billion of 0.250% note that became due. (d) In March, 2022, Linde issued €500 million of 1.000% notes due 2027, €750 million of 1.375% notes due 2031, and €800 million of 1.625% notes due 2035. (e) In May 2022, Linde repaid $500 million of 2.20% notes that were due in August 2022. There was no impact to interest within the consolidated statements of income. (f) In November 2022, Linde issued $300 million of 4.800% notes due in 2024 and $600 million of 4.700% notes due in 2025. Credit Facilities On December 7, 2022, the company and certain of its subsidiaries entered into an amended and restated unsecured revolving credit agreement (the “Five Year Credit Agreement”) with a syndicate of banking institutions. The Five Year 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 December 7, 2027 with the option to request two one-year extensions of the expiration date. In addition, on December 7, 2022, the company and certain of its subsidiaries entered into an unsecured 364-day revolving credit agreement (the “364-Day Credit Agreement” and, together with the Five Year Credit Agreement, the “Credit Agreements”) with a syndicate of banking institutions. The 364-Day Credit Agreement provides for total commitments of $1.5 billion. There are no financial maintenance covenants contained within the Credit Agreement. The revolving credit facility expires on December 7, 2023 with the option to elect to have the entire principal balance outstanding under the Credit Agreement converted into non-revolving term loans, which will be due and payable one year after the commitment termination date. No borrowings were outstanding under the Credit Agreements as of December 31, 2022. Other Debt Information The weighted-average interest rates of short-term borrowings outstanding were 3.2% and 0.0% as of December 31, 2022 and 2021, respectively. Expected maturities of long-term debt are as follows: (Millions of dollars) 2023 $ 1,599 2024 1,219 2025 1,548 2026 1,686 2027 1,442 Thereafter 6,303 $ 13,797 As of December 31, 2022, 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, 2022
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, energy and commodity 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 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, through the use of a qualitative assessment, 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, 2022, 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, 2022 and 2021 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2022 2021 2022 2021 2022 2021 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 3,056 $ 4,427 $ 13 $ 22 $ 7 $ 17 Forecasted transactions 449 537 9 6 9 11 Cross-currency swaps 42 148 — 21 1 4 Commodity contracts N/A N/A — — — — Total $ 3,547 $ 5,112 $ 22 $ 49 $ 17 $ 32 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ — $ — $ — $ — $ — Forecasted transactions 323 758 6 14 5 3 Commodity contracts N/A N/A — 49 4 — Interest rate swaps 856 1,251 — 24 70 — Total Hedges $ 1,179 $ 2,009 $ 6 $ 87 $ 79 $ 3 Total Derivatives $ 4,726 $ 7,121 $ 28 $ 136 $ 96 $ 35 (a) Amounts at December 31, 2022 and 2021 included current assets of $24 million and $101 million, which are recorded in prepaid and other current assets; long-term assets of $4 million and $35 million, which are recorded in other long-term assets; current liabilities of $23 million and $27 million, which are recorded in other current liabilities; and long-term liabilities of $73 million and $8 million, which 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 (loss) with deferred amounts reclassified to earnings over the same time period as the income statement impact of the associat ed 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 interest rate 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. For forecasted transactions that are designated as cash flow hedges, fair value adjustments are recorded to accumulated other comprehensive income (loss) 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, 2022, Linde has €8.0 billion ($8.5 billion) Euro-denominated notes and intercompany loans and ¥3.2 billion ($0.5 billion) CNY-denominated intercompany loans that are designated as hedges of the net investment positions in certain foreign operations. Since hedge inception, the deferred gain recorded within cumulative translation adjustment component of accumulated other comprehensive income (loss) in the consolidated balance sheet and the consolidated statement of comprehensive income is $473 million (deferred gain of $333 million for the year ended December 31, 2022). As of December 31, 2022, exchange rate movements relating to previously designated hedges that remain in accumulated other comprehensive income (loss) is a loss of $42 million. These movements will remain in accumulated other comprehensive income (loss), until appropriate, such as upon sale or liquidation of the related foreign operations at which time amounts will be reclassified to 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 (See Note 11). Derivatives Impact on Consolidated Statements of Income 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, 2022 2021 2020 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ 12 $ 42 $ (125) Other balance sheet items 8 (5) (40) Total $ 20 $ 38 $ (165) * 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 accumulated other comprehensive income (loss) and reclassified to the consolidated statement of income was not material for the years ended December 31, 2022, December 31, 2021, and December 31, 2020. Net impacts expected to be reclassified to earnings during the next twelve months are also not material.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021: Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2022 2021 2022 2021 2022 2021 Assets Derivative assets $ — $ — $ 28 $ 136 $ — $ — Investments and securities * 20 42 — — 13 20 Total $ 20 $ 42 $ 28 $ 136 $ 13 $ 20 Liabilities Derivative liabilities $ — $ — $ 96 $ 35 $ — $ — * 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. Changes in level 3 investments and securities were immaterial. 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.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	12 Months Ended
	Dec. 31, 2022
Equity [Abstract]
Equity and Noncontrolling Interests	EQUITY AND NONCONTROLLING INTERESTS Linde plc Shareholders’ Equity At December 31, 2022 and 2021, 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, 2022 there were 552,012,862 and 492,457,627 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2022 there were no shares of A ordinary shares, deferred shares or preferred shares issued or outstanding. At December 31, 2021 there were 552,012,862 and 508,680,879 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2021, 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 Share Transactions Linde may issue new ordinary shares for dividend reinvestment and stock purchase plans and employee savings and incentive plans. No new ordinary shares were issued in 2022, 2021 and 2020. 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 24,847,354 shares through December 31, 2021. Linde completed the repurchases under this program in the first quarter of 2021. On January 25, 2021 the company's board of directors approved the additional repurchase of $5.0 billion of its ordinary shares ("2021 program") under which Linde had repurchased 16,662,678 shares through December 31, 2022. This program is set to expire on July 31, 2023. Linde completed the repurchases under this program in the first quarter of 2022. On February 28, 2022, the company's board of directors authorized a new share repurchase program for up to $10.0 billion of its ordinary shares ("2022 program") under which Linde had repurchased 15,474,759 shares through December 31, 2022. This program expires on July 31, 2024. Noncontrolling Interests Noncontrolling interest ownership changes are presented within the consolidated statements of equity. 2022 includes the impact of deconsolidating the company's Russian gas and engineering business entities (see to Note 3). The decrease during 2021 is primarily related to the deconsolidation of a joint venture with operations in APAC (see to Note 2). 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 2021. Redeemable Noncontrolling Interests

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 31, 2022
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION Share-based compensation expense was $107 million in 2022 ($128 million and $133 million in 2021 and 2020, respectively). The related income tax benefit recognized was $64 million in 2022 ($64 million and $79 million in 2021 and 2020, respectively). The expense was primarily recorded in selling, general and administrative expenses and no share-based compensation expense was capitalized. Summary of Plans The 2021 Linde plc Long Term Incentive Plan (the “2021 Plan") was adopted by the Board of Directors and shareholders of Linde plc on July 26, 2021. Upon adoption of the 2021 Plan, any authorized shares that remained available for grant for new awards under the Amended and Restated 2009 Linde Long Term Incentive Plan (the "2009 Plan") were cancelled. The 2021 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, 2022, 8,271,252 shares remained available for equity grants under the 2021 Plan, of which 2,726,282 shares may be granted as awards other than options or stock appreciation rights. Exercise prices for options granted under the 2021 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 2021 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 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 2022 was $45.07 ($37.80 in 2021 and $17.37 in 2020) based on the Black-Scholes Options-Pricing model. The increase in the grant date fair value year-over-year is primarily attributable to the increase in the stock price. The following weighted-average assumptions were used to value the grants in 2022, 2021 and 2020: Year Ended December 31, 2022 2021 2020 Dividend yield 1.7 % 1.7 % 2.2 % Volatility 20.6 % 18.4 % 15.8 % Risk-free interest rate 1.70 % 1.10 % 0.60 % Expected term years 5 6 6 The following table summarizes option activity under the plans as of December 31, 2022 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, 2022 7,166 $ 152.56 Granted 476 270.99 Exercised (880) 125.03 Cancelled or expired (42) 239.21 Outstanding at December 31, 2022 6,720 $ 164.03 5.0 $ 1,090 Exercisable at December 31, 2022 5,383 $ 145.71 5.0 $ 971 The aggregate intrinsic value represents the difference between the company’s closing stock price of $326.18 as of December 31, 2022 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 2022 was $176 million ($294 million and $264 million in 2021 and 2020, respectively). Cash received from option exercises under all share-based payment arrangements for 2022 was $36 million ($50 million and $36 million in 2021 and 2020, respectively). The cash tax benefit realized from share-based compensation totaled $61 million for 2022 ($64 million and $70 million cash tax benefit in 2021 and 2020, respectively). As of December 31, 2022, $15 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 Unit Awards In 2022, the company granted 368,600 performance-based stock unit awards under the 2021 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 number of performance-based stock unit awards granted in 2022 includes an increase of 226,690 stock units to the target number of performance-based awards originally granted in 2019, as these awards achieved a higher payout factor upon completion of the three-year performance period. The weighted-average fair value of ROC awards granted in 2022 was $257.63 ($241.10 in 2021 and $161.56 in 2020). 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. The weighted-average fair value of TSR awards granted in 2022 was $301.42 ($301.04 in 2021 and $198.61 in 2020) and was estimated using a Monte Carlo simulation performed as of the grant date. There were 139,512 restricted stock units granted to employees by Linde during 2022. The weighted-average fair value of restricted stock units granted during 2022 was $260.27 ($242.60 in 2021 and $174.95 in 2020). 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 unit award activity as of December 31, 2022 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, 2022 610 $ 204.39 636 $ 172.90 Granted 369 275.31 140 260.27 Vested (383) 184.32 (113) 168.33 Cancelled and Forfeited (13) 250.01 (17) 232.51 Non-vested at December 31, 2022 583 $ 226.04 646 $ 190.33 There are approximately 12 thousand performance-based stock units and 18 thousand restricted stock units that are non-vested at December 31, 2022 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, 2022, $42 million of unrecognized compensation cost related to performance-based awards and $32 million of unrecognized compensation cost related to the restricted stock unit awards is expected to be recognized primarily through the first quarter of 2025.

Retirement Programs

Retirement Programs	12 Months Ended
	Dec. 31, 2022
Retirement Benefits [Abstract]
Retirement Programs	RETIREMENT PROGRAMS Defined Benefit Pension Plans - U.S. The Linde retirement plans are non-contributory defined benefit plans covering eligible employees and its participating affiliates. Effective July 1, 2002, the Linde U.S. Pension Plan was amended to give participating employees a one-time irrevocable choice between a traditional benefit (the “Traditional Design”) and an account-based benefit (the “Account-Based Design”). The Traditional Design pays a monthly benefit based on years of service and average pay during the last years of the participant’s career with Linde. The Account-Based Design gives participants annual pay credits equal to 4% of eligible compensation, plus interest credits based on long-term treasury rates on the accumulated account balance. This new formula applies to all new employees hired after April 30, 2002 into businesses adopting this plan. The U.S. pension plan assets are comprised of a diversified mix of investments, including 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 non-U.S. 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 - Non-U.S. Linde has Non-U.S., defined benefit commitments primarily in Germany and the U.K that include pension plan assets comprised of a diversified mix of investments. 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. For all MEPs, Linde’s contributions were significantly less than 1% of the total contributions to each plan for 2021 and 2020. Total 2022 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. As of December 31, 2022, there were three Red Zone plans, deemed to be in "critical" or "critical and declining" status that have implemented financial improvement or rehabilitation plans. Linde does not currently anticipate significant future obligations due to the funding status of these plans and such obligation would be immaterial. 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. employees are eligible to participate in defined contribution savings plans offered by their applicable business. Employee contribution percentages vary by plan and are subject to the maximum allowable by IRS regulations.The cost for these defined contribution plans was $56 million in 2022, $51 million in 2021 and $46 million in 2020 (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 1,733,281 at December 31, 2022. Certain non-U.S. subsidiaries of the company also sponsor defined contribution plans where contributions are determined under various formulas. The expense for these plans was $80 million in 2022, $101 million in 2021 and $106 million in 2020 (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 2022, 2021 and 2020 are shown in the table below: (Millions of dollars) Year Ended December 31, 2022 2021 2020 Amount recognized in Operating Profit Service cost $ 127 $ 157 $ 152 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 201 154 213 Expected return on plan assets (518) (521) (482) Net amortization and deferral 74 171 86 Settlement charges (a) 6 4 6 $ (237) $ (192) $ (177) Net periodic benefit cost (benefit) $ (110) $ (35) $ (25) (a) Settlement charges were triggered by lump sum benefit payments made from a U.S. non-qualified plan. 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, 2022 and 2021 are shown below. (Millions of dollars) Year Ended December 31, 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,719 $ 9,398 $ 2,895 $ 10,010 Service cost 34 93 39 118 Interest cost 60 141 48 106 Divestitures — — — (13) Participant contributions 11 17 11 19 Plan amendment — — — — Actuarial loss (gain) (528) (2,972) (101) (210) Benefits paid (158) (296) (166) (333) Plan settlement (9) (8) (7) (13) Foreign currency translation and other changes — (787) — (286) Benefit obligation, December 31 $ 2,129 $ 5,586 $ 2,719 $ 9,398 Accumulated benefit obligation ("ABO") $ 1,982 $ 5,508 $ 2,503 $ 9,278 Change in Plan Assets Fair value of plan assets, January 1 $ 2,448 $ 7,968 $ 2,310 $ 7,653 Actual return on plan assets (421) (1,302) 281 728 Company contributions — 51 — 42 Participant contributions — 17 — 19 Benefits paid from plan assets (136) (248) (143) (272) Divestitures — — — (14) Foreign currency translation and other changes — (692) — (188) Fair value of plan assets, December 31 $ 1,891 $ 5,794 $ 2,448 $ 7,968 Funded Status, End of Year $ (238) $ 208 $ (271) $ (1,430) Recorded in the Balance Sheet (Note 7) Other long-term assets $ 13 $ 648 $ 15 $ 124 Other current liabilities (38) (13) (25) (13) Other long-term liabilities (213) (427) (261) (1,541) Net amount recognized, December 31 $ (238) $ 208 $ (271) $ (1,430) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 357 $ (343) $ 364 $ 1,078 Prior service cost (credit) (12) 4 (13) 6 Deferred tax obligation (benefit) (Note 7) (85) 139 (88) (217) Amount recognized in accumulated other comprehensive income (loss) (Note 7) $ 260 $ (200) $ 263 $ 867 Comparative funded status information as of December 31, 2022 and 2021 for select non-U.S. 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 Non-U.S. Total Non-U.S. (Millions of dollars) 2022 2022 2022 2022 Benefit obligation, December 31 $ 3,100 $ 1,485 $ 1,001 $ 5,586 Fair value of plan assets, December 31 3,625 1,285 884 5,794 Funded Status, End of Year $ 525 $ (200) $ (117) $ 208 United Kingdom Germany Other Non-U.S. Total Non-U.S. (Millions of dollars) 2021 2021 2021 2021 Benefit obligation, December 31 $ 5,879 $ 2,240 $ 1,279 $ 9,398 Fair value of plan assets, December 31 5,577 1,359 1,032 7,968 Funded Status, End of Year $ (302) $ (881) $ (247) $ (1,430) The changes in plan assets and benefit obligations recognized in other comprehensive income in 2022 and 2021 are as follows: Pensions (Millions of dollars) 2022 2021 Current year net actuarial losses (gains)* $ (1,259) $ (787) Amortization of net actuarial gains (losses) (75) (170) Amortization of prior service credits (costs) 1 (1) Pension settlements (6) (4) Foreign currency translation and other changes (90) (39) Total recognized in other comprehensive income $ (1,429) $ (1,001) ________________________ * Pension net actuarial gains in 2022 are largely driven by the continued increase in the discount rate environment resulting in actuarial gains from a lower PBO, which is partially offset by unfavorable plan asset experience for both non-U.S. and U.S. plans. In 2021, the actuarial gains were attributable to an increase in actual return on assets and favorability generated from a lower PBO due the initial increase in discount rates. 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 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation ("ABO") $ 1,895 $ 1,848 $ 2,387 $ 8,404 Fair value of plan assets $ 1,791 $ 1,472 $ 2,317 $ 6,947 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 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation ("PBO") $ 1,948 $ 1,901 $ 2,467 $ 8,499 Fair value of plan assets $ 1,791 $ 1,478 $ 2,317 $ 6,964 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. Non-U.S. 2022 2021 2022 2021 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 5.35 % 2.78 % 4.58 % 1.82 % Interest crediting rate 4.02 % 2.06 % 2.13 % 1.03 % Rate of increase in compensation levels 3.25 % 3.25 % 2.59 % 2.55 % Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 2.78 % 2.40 % 1.82 % 1.36 % Interest crediting rate 2.06 % 1.57 % 1.03 % 1.01 % Rate of increase in compensation levels 3.25 % 3.25 % 2.55 % 2.55 % Expected long-term rate of return on plan assets (1) 7.00 % 7.00 % 5.60 % 5.28 % (1) The expected long term rate of return on the U.S. and non-U.S. 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 50%-70% equity securities (approximately 7.70% expected return), 20%-50% fixed income securities (approximately 5.40% expected return) and 2%-8% alternative investments (approximately 6.30% expected return). For the non-U.S. plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 6.40% expected return), 30%-50% fixed income securities (approximately 5.30% expected return), and 30%-50% alternative investments (approximately 5.00% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2022 was approximately 7.00%. For the non-U.S. plan assets, the actual annualized total return for the same period was approximately 5.10%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as a factor in estimating the expected long term rate of return. For 2023, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. For 2023, the expected weighted average long-term rate of return for non-U.S. plans will be 5.60%. 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 non-U.S. 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, 2022 and 2021 for Linde’s U.S. and non-U.S. pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: U.S. Non-U.S. Asset Category Target 2022 Target 2021 2022 2021 Target 2022 Target 2021 2022 2021 Equity securities 50%-70% 40%-60% 60 % 66 % 15%-25% 15%-25% 20 % 27 % Fixed income securities 20%-50% 30%-50% 29 % 25 % 30%-50% 30%-50% 30 % 35 % Other 2%-8% 5%-15% 11 % 9 % 30%-50% 30%-50% 50 % 38 % The following table summarizes pension assets measured at fair value by asset category at December 31, 2022 and 2021. Transfers of assets were not material for the year ended December 31, 2022 and 2021. 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) 2022 2021 2022 2021 2022 2021 2022 2021 Cash and cash equivalents $ 313 $ 259 $ — $ — $ — $ — $ 313 $ 259 Equity securities: Global equities 778 1,633 — — — — 778 1,633 Mutual funds 248 314 — — — — 248 314 Fixed income securities: Government bonds — — 1,317 1,624 — — 1,317 1,624 Emerging market debt — — 245 509 — — 245 509 Mutual funds 101 121 55 12 — — 156 133 Corporate bonds — — 372 647 — — 372 647 Bank loans — — 18 253 — — 18 253 Alternative investments: Real estate funds — — — — 353 360 353 360 Private debt — — — — 1,360 1,368 1,360 1,368 Insurance contracts — — — — 46 12 46 12 Liquid alternative — — 982 1,193 — — 982 1,193 Other investments 1 1 39 58 — — 40 59 Total plan assets at fair value, $ 1,441 $ 2,328 $ 3,028 $ 4,296 $ 1,759 $ 1,740 $ 6,228 $ 8,364 Pooled funds * 1,457 2,052 Total fair value plan assets $ 7,685 $ 10,416 * 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, 2022 and 2021: (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2020 $ 11 $ 335 $ 1120 $ 1466 Gain/(Loss) for the period 1 27 28 56 Purchases — 13 289 302 Sales — (4) (42) (46) Transfer into/ (out of) Level 3 1 (1) — — Foreign currency translation (1) (10) (27) (38) Balance, December 31, 2021 12 360 1,368 1,740 Gain/(Loss) for the period — 5 93 98 Purchases 2 18 63 83 Sales — (22) (34) (56) Transfer into / (out of) Level 3 33 — — 33 Foreign currency translation (1) (8) (130) (139) Balance, December 31, 2022 $ 46 $ 353 $ 1,360 $ 1,759 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 non-U.S. companies from a diverse set of industries and size. Common stock is valued at the closing market price reported on a U.S. or non-U.S. 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. Emerging Market Debt - This category includes fixed income debt issued by countries with developing economies as well as by corporations within those nations. They typically have higher yields but lower credit ratings relative to developed country corporate and government bonds. The fair values for these investments are classified as level 2 within the valuation hierarchy. U.S. and Non-U.S. Government Bonds – This category includes U.S. treasuries, U.S. federal agency obligations and non-U.S. 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 non-U.S. companies from a diverse set of industries and size. The fair values for U.S. and non-U.S. 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 $51 million in 2022, $42 million in 2021 and $91 million in 2020. Estimated required contributions for 2023 are currently expected to be in the range of $40 million to $50 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. Non-U.S. 2023 $ 216 $ 320 2024 158 319 2025 161 327 2026 160 346 2027 163 345 2028-2032 813 1,788

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2022
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 individually or 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, 2022 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 that previously received favorable rulings. The total estimated exposure relating to such claims, including interest and penalties, as appropriate, is approximately $240 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 February 8, 2023, the Brazilian Supreme Court issued a decision confirming the constitutionality of a specific federal income tax, with retroactive effect. This decision has not yet been finalized and is subject to ongoing motions for clarification. The timing of when this decision will be final and the potential impact on the company’s tax liability remain uncertain at this time. • 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 ($417 million) on White Martins, the Brazil-based subsidiary of Linde Inc. The fine was reduced to R$1.7 billion Brazilian reais ($322 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 ($45 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. • On December 30, 2022, the Russian Arbitration Court of the St. Petersburg and Leningrad Region issued an injunction preventing (i) the sale of any shares in Linde’s subsidiaries and joint ventures in Russia, and (ii) the disposal of any of assets in those entities exceeding 5% of the relevant company’s overall asset value. The injunction is not expected to have any impact on the operations of Linde’s Russian businesses. The injunction was requested by RusChemAlliance (RCA) as a preliminary measure to secure payment of an eventual award under an arbitration proceeding RCA intends to file against Linde Engineering for alleged breach of contract under the agreement to build a gas processing plant in Ust Luga, Russia entered into between a consortium of Linde Engineering and Renaissance Heavy Industries LLC, and RCA on July 7, 2021. Performance of the agreement was lawfully suspended by Linde Engineering on May 27, 2022 in compliance with applicable sanctions and in accordance with a decision by the sanctions authority in Germany. As of December 31, 2022, Linde had approximately $1.2 billion of advance payments recorded in contract liabilities related to engineering projects with RCA which are subject to sanctions and have been suspended accordingly as of May 27, 2022. Contract liabilities are typically recognized as revenue as performance obligations are satisfied under contract terms. Linde deconsolidated its Russian gas and engineering business entities as of June 30, 2022 (see Note 3), and the remaining investment value of its Russia subsidiaries is immaterial. As such, the obligation to satisfy any residual contract liabilities is not expected to have an adverse impact on earnings, but may result in net cash outflows. It is difficult to estimate the timing of resolution of this matter. The company intends to vigorously defend its interests in both the injunction and arbitration proceedings. Commitments At December 31, 2022, Linde had undrawn outstanding letters of credit, bank guarantees and surety bonds valued at approximately $3,578 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, 2022
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATIONLinde’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, 2022, 2021 and 2020. (Millions of dollars) 2022 2021 2020 Sales (a) Americas $ 13,874 $ 12,103 $ 10,459 EMEA 8,443 7,643 6,449 APAC 6,480 6,133 5,687 Engineering 2,762 2,867 2,851 Other 1,805 2,047 1,797 Total Sales $ 33,364 $ 30,793 $ 27,243 2022 2021 2020 Segment Operating Profit Americas $ 3,732 $ 3,368 $ 2,773 EMEA 2,013 1,889 1,465 APAC 1,670 1,502 1,277 Engineering 555 473 435 Other (66) (56) (153) Reported Segment operating profit 7,904 7,176 5,797 Russia-Ukraine conflict and other charges (Note 3) (1,029) (273) (506) Purchase accounting impacts - Linde AG (1,506) (1,919) (1,969) Total operating profit $ 5,369 $ 4,984 $ 3,322 2022 2021 2020 Depreciation and Amortization Americas $ 1,320 $ 1,243 $ 1,196 EMEA 661 752 723 APAC 593 611 619 Engineering 33 39 36 Other 116 127 132 Segment depreciation and amortization 2,723 2,772 2,706 Purchase accounting impacts - Linde AG 1,481 1,863 1,920 Total depreciation and amortization $ 4,204 $ 4,635 $ 4,626 2022 2021 2020 Capital Expenditures and Acquisitions Americas $ 1,698 $ 1,354 $ 1,425 EMEA 550 669 670 APAC 889 995 1,214 Engineering 28 25 13 Other 118 131 146 Total Capital Expenditures and Acquisitions $ 3,283 $ 3,174 $ 3,468 2022 2021 2020 Sales by Major Country United States $ 10,553 $ 9,123 $ 8,475 Germany (c) 3,662 3,601 3,740 China 2,643 2,562 2,061 United Kingdom 1,954 2,060 1,595 Australia 1,372 1,307 1,071 Brazil 1,158 1,065 822 Other – non-U.S. 12,022 11,075 9,479 Total sales $ 33,364 $ 30,793 $ 27,243 2022 2021 2020 Long-lived Assets by Major Country (b) United States $ 7,663 $ 7,659 $ 7,777 Germany 1,678 2,003 2,394 China 2,176 2,385 2,413 United Kingdom 704 1,078 1,313 Australia 688 872 1,105 Brazil 720 705 734 Other – non-U.S. 9,919 11,301 12,976 Total long-lived assets $ 23,548 $ 26,003 $ 28,711 ________________________ (a) Sales reflect external sales only. Intersegment sales, primarily from Engineering to the industrial gases segments, were $1,035 million, $896 million and $786 million for the year ended December 31, 2022, 2021 and 2020, respectively. (b) Long-lived assets include property, plant and equipment - net. (c) Sales in Germany include Engineering sales to third parties, locally and internationally, and represents 44% , 53% and 62% of Germany sales in 2022 , 2021 and 2020, respectively.

Revenue Recognition

Revenue Recognition	12 Months Ended
	Dec. 31, 2022
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 Linde serves a diverse group of industries including healthcare, chemicals and energy, manufacturing, metals and mining, food and beverage, and electronics. 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. 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. Changes to cost estimates and contract modifications are typically accounted for as part of the existing contract and are recognized as a cumulative adjustments 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 $124 million at December 31, 2022 and $134 million at December 31, 2021. Total contract liabilities are $3,986 million at December 31, 2022 (current of $3,073 million and $913 million within deferred credits in the consolidated balance sheets). As of December 31, 2022 Linde has approximately $1.7 billion recorded in contract liabilities related to engineering projects in Russia subject to sanctions. Total contract liabilities were $3,699 million at December 31, 2021 (current contract liabilities of $2,940 million and $759 million within deferred credits in the consolidated balance sheets). Revenue recognized for the twelve months ended December 31, 2022 that was included in the contract liability at December 31, 2021 was $1,305 million. Contract assets and liabilities primarily relate to the Linde Engineering business. 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, 2022, 2021 and 2020. (Millions of dollars) Year Ended December 31, 2022 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 3,786 $ 2,509 $ 2,220 $ — $ 176 $ 8,691 26 % On-Site 4,048 2,415 2,471 — — 8,934 27 % Packaged Gas 5,831 3,466 1,523 — 51 10,871 33 % Other 209 53 266 2,762 1,578 4,868 14 % $ 13,874 $ 8,443 $ 6,480 $ 2,762 $ 1,805 $ 33,364 100 % (Millions of dollars) Year Ended December 31, 2021 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 3,279 $ 2,227 $ 2,181 $ — $ 173 $ 7,860 26 % On-Site 3,225 1,824 2,296 — — 7,345 24 % Packaged Gas 5,456 3,539 1,532 — 24 10,551 34 % Other 143 53 124 2,867 1,850 5,037 16 % $ 12,103 $ 7,643 $ 6,133 $ 2,867 $ 2,047 $ 30,793 100 % (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 % 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. Additionally, plant sales from the Linde Engineering business are primarily contracted on a fixed price basis. The company estimates the consideration related to future minimum purchase requirements and plant sales was approximately $51 billion (excludes Russian projects which are impacted by sanctions, refer to Note 3). This amount excludes all on-site 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, 2022
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTSOn January 6, 2023, Linde purchased the remaining 77.2% ownership interest in nexAir, LLC. nexAir, LLC is one of the largest independent packaged gas distributors in the United States with annual sales of approximately $400 million in 2022.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2022
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. 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 may be 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 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	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 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.
Other Intangible Assets	Other Intangible Assets –
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 2022 There were no new accounting pronouncements that would materially impact the 2022 financial statements.

Russia-Ukraine Conflict and O_2

Russia-Ukraine Conflict and Other Charges (Tables)	12 Months Ended
	Dec. 31, 2022
Restructuring and Related Activities [Abstract]
Summary of Cost Reductions	The following table provides a summary of the pre-tax charges by reportable segment for the year ended December 31, 2022 : Year Ended December 31, 2022 (millions of dollars) Russia deconsolidation charges Other Russia related charges Total Russia charges Merger-related costs and other charges Total Americas $ — $ — $ — $ 4 $ 4 EMEA 733 (7) 726 25 751 APAC — — — 28 28 Engineering 54 110 164 41 205 Other — — — 41 41 Total $ 787 $ 103 $ 890 $ 139 $ 1,029 Year Ended December 31, 2021 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Americas $ 4 $ 2 $ 6 $ (6) $ — EMEA 204 33 237 1 238 APAC 16 12 28 (50) (22) Engineering 20 6 26 — 26 Other 15 26 41 (10) 31 Total $ 259 $ 79 $ 338 $ (65) $ 273 Merger-related and other charges were $115 million ($95 million, after tax). for the year ended December 31, 2020. 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 The following table summarizes the activities related to the Russia-Ukraine conflict and the company's cost reduction programs and other charges during 2021 and 2022: (millions of dollars) Total Russia charges Severance costs Other cost reduction charges Total cost reduction program related charges Merger related and other charges Total Balance, December 31, 2020 $ — $ 283 $ 22 $ 305 $ 64 $ 369 2021 Cost Reduction Programs and Other Charges — 259 79 338 (65) 273 Less: Cash payments — (138) (15) (153) (22) (175) Less: Non-cash charges — — (41) (41) 54 13 Foreign currency translation and other — (20) (7) (27) — (27) Balance, December 31, 2021 $ — $ 384 $ 38 $ 422 $ 31 $ 453 2022 Russia-Ukraine conflict and other charges 890 41 24 65 74 1,029 Less: Cash payments — (122) (24) (146) 19 (127) Less: Non-cash charges (890) — (7) (7) (109) (1,006) Foreign currency translation and other — (22) (4) (26) (3) (29) Balance, December 31, 2022 $ — $ 281 $ 27 $ 308 $ 12 $ 320

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2022 December 31, 2021 Operating Leases Operating lease right-of-use assets $ 726 $ 853 Other current liabilities 181 215 Other long-term liabilities 540 618 Total operating lease liabilities 721 833 Finance Leases Finance lease right-of-use assets 146 163 Other current liabilities 42 47 Other long-term liabilities 114 129 Total finance lease liabilities $ 156 $ 176
Schedule of Supplemental Operating Lease Information	Supplemental operating lease information: December 31, 2022 December 31, 2021 Weighted average lease term (years) 8 9 Weighted average discount rate 3.26 % 2.91 %
Schedule of Future Operating Lease Payments	Future operating and finance lease payments as of December 31, 2022 are as follows (millions of dollars): Period Operating Leases Financing Leases 2023 $ 196 $ 48 2024 140 37 2025 106 29 2026 79 19 2027 58 12 Thereafter 258 57 Total future undiscounted lease payments 837 202 Less imputed interest (116) (46) Total reported lease liability $ 721 $ 156
Schedule of Future Financing Lease Payments	Future operating and finance lease payments as of December 31, 2022 are as follows (millions of dollars): Period Operating Leases Financing Leases 2023 $ 196 $ 48 2024 140 37 2025 106 29 2026 79 19 2027 58 12 Thereafter 258 57 Total future undiscounted lease payments 837 202 Less imputed interest (116) (46) Total reported lease liability $ 721 $ 156

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Schedule of U.S. and Foreign Pre-tax Income Table	Pre-tax income applicable to U.S. and non-U.S. operations is as follows: (Millions of dollars) Year Ended December 31, 2022 2021 2020 United States $ 2,502 $ 2,020 $ 1,253 Non-U.S. 3,041 3,079 2,131 Total income before income taxes $ 5,543 $ 5,099 $ 3,384
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, 2022 2021 2020 Current tax expense (benefit) U.S. federal $ 486 $ 287 $ 185 State and local 92 87 17 Non-U.S. 1,239 1,142 1,013 1,817 1,516 1,215 Deferred tax expense (benefit) U.S. federal (12) 63 20 State and local 7 8 7 Non-U.S. (378) (325) (395) (383) (254) (368) Total income taxes $ 1,434 $ 1,262 $ 847
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, 2022 2021 2020 U.S. statutory income tax $ 1,164 21.0 % $ 1,071 21.0 % $ 711 21.0 % State and local taxes – net of federal benefit 84 1.5 % 83 1.6 % 21 0.6 % U.S. tax credits and deductions (a) (16) (0.3) % (23) (0.5) % (8) (0.2) % Non-U.S. tax differentials (b) 176 3.2 % 219 4.3 % 167 4.9 % Share-Based compensation (41) (0.7) % (56) (1.1) % (53) (1.6) % Russia/Ukraine Charges 108 1.9 % — — % — — % Other – net (c) (41) (0.7) % (32) (0.6) % 9 0.3 % Provision for income taxes $ 1,434 25.9 % $ 1,262 24.7 % $ 847 25.0 % ________________________ (a) U.S. tax credits and deductions relate to non-U.S. derived intangible income and the research and experimentation tax credit in 2022, 2021 and 2020. (b) Primarily related to differences between the U.S. tax rate and the statutory tax rate in the countries where the company operates. Excluding 2021, which included an $83 million deferred income tax charge related to a tax rate increase in the U.K, other permanent items and tax rate changes were not significant. (c) Other - net includes net tax benefits related to the settlement of tax audits of $71 million in 2022 , and $47 million in 2021.
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, 2022 2021 Deferred tax liabilities Fixed assets (a) $ 2,775 $ 3,177 Goodwill 173 166 Other intangible assets 2,939 3,263 Subsidiary/equity investments 545 586 Other (b) 471 634 $ 6,903 $ 7,826 Deferred tax assets Carryforwards $ 289 $ 358 Benefit plans and related (c)(d) 165 607 Inventory 68 57 Accruals and other (e) 1,001 1,042 $ 1,523 $ 2,064 Less: Valuation allowances (f) (276) (235) $ 1,247 $ 1,829 Net deferred tax liabilities $ 5,656 $ 5,997 Recorded in the consolidated balance sheets as (Note 7): Other long-term assets 230 242 Deferred credits 5,886 6,239 $ 5,656 $ 5,997 ________________________ (a) Excludes $39 million and $19 million of fixed assets in 2022 related to the deconsolidation of Russia and the sale of GIST, respectively (see Notes 3 and 2). (b) Includes $206 million in 2022 and $236 million in 2021 related to right-of-use lease assets. (c) Includes deferred tax liabilities of $54 million and deferred tax assets of $305 million in 2022 and 2021, respectively, related to pension / OPEB funded status (see Notes 7 and 16). (d) The amounts are net of non-US deferred tax liabilities of $315 million in 2022 and $71 million in 2021. (e) Includes $212 million in 2022 and $246 million in 2021 related to lease liabilities and $25 million and $42 million in 2022 and 2021, respectively, related to research and development costs. (f) Summary of changes in valuation allowances relating to deferred tax assets follows (millions of dollars): 2022 2021 2020 Balance, January 1, $ (235) $ (243) $ (222) Income tax (charge) benefit (44) 8 (21) Other, including write-offs — — 2 Translation adjustments 3 — (2) Balance, December 31, $ (276) $ (235) $ (243)
Schedule of Valuation Allowances Relating To Deferred Tax Assets Table	Summary of changes in valuation allowances relating to deferred tax assets follows (millions of dollars): 2022 2021 2020 Balance, January 1, $ (235) $ (243) $ (222) Income tax (charge) benefit (44) 8 (21) Other, including write-offs — — 2 Translation adjustments 3 — (2) Balance, December 31, $ (276) $ (235) $ (243)
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) 2022 2021 2020 Unrecognized income tax benefits, January 1 $ 387 $ 452 $ 472 Additions for tax positions of prior years 26 11 35 Reductions for tax positions of prior years (a) (45) (11) (34) Additions for current year tax positions — 19 11 Reductions for settlements with taxing authorities (a)(b) (23) (60) (39) Foreign currency translation and other (20) (24) 7 Unrecognized income tax benefits, December 31 $ 325 $ 387 $ 452 ________________________ (a) 2022 amounts are primarily related to the settlement of tax audits.
Schedule of Open Tax Years Subject to Examination by Major Jurisdiction Table	As of December 31, 2022, 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 2022 Canada 2014 through 2022 Mexico 2014 through 2022 Brazil 2003 through 2022 Europe and Africa France 2019 through 2022 Germany 2018 through 2022 Spain 2010 through 2022 United Kingdom 2020 through 2022 Asia and Australia Australia 2018 through 2022 China 2017 through 2022 India 2006 through 2022 South Korea 2020 through 2022

Earnings Per Share - Linde PL_2

Earnings Per Share - Linde PLC Shareholders (Tables)	12 Months Ended
	Dec. 31, 2022
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: 2022 2021 2020 Numerator (Millions of dollars) Income from continuing operations $ 4,147 $ 3,821 $ 2,497 Income from discontinued operations, net of tax — 5 4 Net Income – Linde plc $ 4,147 $ 3,826 $ 2,501 Denominator (Thousands of shares) Weighted average shares outstanding 499,254 516,507 526,404 Shares earned and issuable under compensation plans 482 389 332 Weighted average shares used in basic earnings per share 499,736 516,896 526,736 Effect of dilutive securities Stock options and awards 4,302 4,979 4,421 Weighted average shares used in diluted earnings per share 504,038 521,875 531,157 Basic earnings per share from continuing operations $ 8.30 $ 7.39 $ 4.74 Basic earnings per share from discontinued operations — 0.01 0.01 Basic Earnings Per Share $ 8.30 $ 7.40 $ 4.75 Diluted earnings per share from continuing operations $ 8.23 $ 7.32 $ 4.70 Diluted earnings per share from discontinued operations — 0.01 0.01 Diluted Earnings Per Share $ 8.23 $ 7.33 $ 4.71

Supplemental Information (Table

Supplemental Information (Tables)	12 Months Ended
	Dec. 31, 2022
Supplemental Information [Abstract]
Schedule of Selling General and Administrative	(Millions of dollars) Year Ended December 31, 2022 2021 2020 Selling, General and Administrative Selling $ 1,295 $ 1,342 $ 1,303 General and administrative 1,812 1,847 1,890 $ 3,107 $ 3,189 $ 3,193
Schedule of Depreciation and Amortization	Year Ended December 31, 2022 2021 2020 Depreciation and Amortization (a) Depreciation $ 3,633 $ 3,912 $ 3,861 Amortization of intangibles (Note 10) 571 723 765 Depreciation and Amortization $ 4,204 $ 4,635 $ 4,626
Schedule of Other Income (Expense)	Year Ended December 31, 2022 2021 2020 Other Income (Expenses) – Net Currency related net gains (losses) $ (18) $ (29) $ (28) Partnership income 18 13 10 Severance expense (13) (5) (5) Asset divestiture gains (losses) – net (9) (31) (78) Other – net (40) 26 40 $ (62) $ (26) $ (61)
Schedule of Interest Expense	Year Ended December 31, 2022 2021 2020 Interest Expense – Net Interest incurred on debt and other $ 277 $ 227 $ 277 Interest income (117) (40) (55) Amortization on acquired debt (35) (53) (85) Interest capitalized (62) (57) (38) Bond redemption (b) — — 16 $ 63 $ 77 $ 115
Schedule of Noncontrolling Interests Income	Year Ended December 31, 2022 2021 2020 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 134 $ 135 $ 125
Schedule of Accounts Receivable	(Millions of dollars) December 31, 2022 2021 Accounts Receivable Trade and Other receivables $ 4,964 $ 4,904 Less: allowance for expected credit losses (405) (405) $ 4,559 $ 4,499
Schedule of Inventories	December 31, 2022 2021 Inventories Raw materials and supplies $ 567 $ 399 Work in process 368 334 Finished goods 1,043 1,000 $ 1,978 $ 1,733
Schedule of Prepaid and Other Current Assets	December 31, 2022 2021 Prepaid and Other Current Assets Prepaid and other deferred charges (d) $ 597 $ 527 VAT recoverable 225 196 Unrealized gains on derivatives (Note 12) 24 101 Other 104 146 $ 950 $ 970
Schedule of Other Long-term Assets	December 31, 2022 2021 Other Long-term Assets Pension assets (Note 16) $ 661 $ 139 Insurance contracts (e) 39 46 Long-term receivables, net (f) 164 105 Lease assets (Note 4) 872 1,016 Deposits 52 43 Investments carried at cost (h) 184 18 Deferred charges 66 62 Deferred income taxes (Note 5) 230 242 Unrealized gains on derivatives (Note 12) 4 35 Other 204 278 $ 2,476 $ 1,984
Schedule of Other Current Liabilities	December 31, 2022 2021 Other Current Liabilities Accrued expenses $ 1,533 $ 1,248 Payroll 614 710 VAT payable 259 295 Pension and postretirement (Note 16) 51 38 Interest payable 118 102 Lease liability (Note 4) 223 262 Insurance reserves 19 19 Unrealized losses on derivatives (Note 12) 23 27 Cost reduction programs (Note 3) 187 200 Other 1,055 998 $ 4,082 $ 3,899
Schedule of Other Long-term Liabilities	December 31, 2022 2021 Other Long-term Liabilities Pension and postretirement (Note 16) $ 640 $ 1,802 Tax liabilities for uncertain tax positions (Note 5) 248 302 Tax Act liabilities for deemed repatriation (Note 5) 139 178 Lease liability (Note 4) 654 747 Interest and penalties for uncertain tax positions (Note 5) 35 40 Insurance reserves 52 56 Asset retirement obligation 305 305 Unrealized losses on derivatives (Note 12) 73 8 Cost reduction programs (Note 3) 133 253 Other 516 497 $ 2,795 $ 4,188
Schedule of Deferred Credits	December 31, 2022 2021 Deferred Credits Deferred income taxes (Note 5) $ 5,886 $ 6,239 Other 913 759 $ 6,799 $ 6,998
Schedule of Accumulated Other Comprehensive Income (Loss)	December 31, 2022 2021 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (g) $ (3,942) $ (3,985) EMEA (g) (1,249) 94 APAC (g) (835) 154 Engineering (241) 24 Other 483 (280) (5,784) (3,993) Derivatives – net of taxes 62 75 Pension/OPEB funded status obligation (net of $54 million tax obligation in 2022 and $305 million tax benefit in 2021) (Note 16) (60) (1,130) $ (5,782) $ (5,048)

Property, Plant & Equipment -_2

Property, Plant & Equipment - Net (Tables)	12 Months Ended
	Dec. 31, 2022
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) 2022 2021 Production plants (primarily 15-year life) (a) 10-20 $ 30,554 $ 29,120 Storage tanks 15-20 4,807 4,441 Transportation equipment and other 3-15 3,434 2,973 Cylinders 10-30 4,604 4,474 Buildings 25-40 3,002 3,265 Land and improvements (b) 0-20 1,047 1,121 Construction in progress 3,239 3,062 50,687 48,456 Less: accumulated depreciation (27,139) (22,453) $ 23,548 $ 26,003 (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, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill for the years ended December 31, 2022 and 2021 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2020 $ 9,083 $ 10,844 $ 5,262 $ 2,682 $ 330 $ 28,201 Acquisitions 45 1 — — — 46 Foreign currency translation and other (41) (559) (173) (186) (7) (966) Disposals (Note 2) — (8) (235) — — (243) Balance, December 31, 2021 9,087 10,278 4,854 2,496 323 27,038 Acquisitions 44 28 — — — 72 Foreign currency translation and other 5 (773) (304) (146) (13) (1,231) Disposals (Note 2 & Note 3) — (41) — (1) (20) (62) Balance, December 31, 2022 $ 9,136 $ 9,492 $ 4,550 $ 2,349 $ 290 $ 25,817

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021: (Millions of dollars) For the year ended December 31, 2022 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2021 $ 11,859 $ 2,685 $ 1,629 $ 16,173 Additions 19 — 53 72 Foreign currency translation (660) (120) (56) (836) Disposals (Note 2) (140) — (45) (185) Other * (16) — 116 100 Balance, December 31, 2022 11,062 2,565 1,697 15,324 Less: accumulated amortization: Balance, December 31, 2021 (1,541) (159) (671) (2,371) Amortization expense (Note 7) (419) (42) (110) (571) Foreign currency translation 80 5 13 98 Disposals (Note 2) 34 — 16 50 Other * 5 — (115) (110) Balance, December 31, 2022 (1,841) (196) (867) (2,904) Net intangible asset balance at December 31, 2022 $ 9,221 $ 2,369 $ 830 $ 12,420 (Millions of dollars) For the year ended December 31, 2021 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2020 $ 13,776 $ 2,895 $ 1,697 $ 18,368 Additions 12 — 61 73 Foreign currency translation (490) (113) (69) (672) Disposals (1,085) (94) (46) (1,225) Other * (354) (3) (14) (371) Balance, December 31, 2021 11,859 2,685 1,629 16,173 Less: accumulated amortization: Balance, December 31, 2020 (1,470) (118) (596) (2,184) Amortization expense (Note 7) (553) (45) (125) (723) Foreign currency translation 64 3 22 89 Disposals (Note 2) 66 1 13 80 Other * 352 — 15 367 Balance, December 31, 2021 (1,541) (159) (671) (2,371) Net balance at December 31, 2021 $ 10,318 $ 2,526 $ 958 $ 13,802 *Other primarily relates to the write-off of fully amortized assets and reclassifications. 2021 Other is primarily due to merger related customer lists in the Americas.
Schedule of Estimated Future Amortization Expense	Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2023 $ 565 2024 537 2025 519 2026 468 2027 460 Thereafter 8,165 Total amortization related to finite-lived intangible assets 10,714 Indefinite-lived intangible assets at December 31, 2022 1,706 Net intangible assets at December 31, 2022 $ 12,420

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2022
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of Linde’s outstanding debt at December 31, 2022 and 2021 : (Millions of dollars) December 31, 2022 December 31, 2021 SHORT-TERM Commercial paper $ 3,926 $ 278 Other borrowings (primarily non U.S.) 191 885 Total short-term debt 4,117 1,163 LONG-TERM (a) (U.S. dollar denominated unless otherwise noted) 0.250% Euro denominated notes due 2022 (b) (c) — 1,137 2.20% Notes due 2022 (e) — 500 2.70% Notes due 2023 501 500 2.00% Euro denominated notes due 2023 (b) 699 759 5.875% GBP denominated notes due 2023 (b) 367 432 1.20% Euro denominated notes due 2024 588 625 1.875% Euro denominated notes due 2024 (b) 324 356 4.800% Notes due 2024 (f) 299 — 4.700% Notes due 2025 (f) 598 — 2.65% Notes due 2025 400 399 1.625% Euro denominated notes due 2025 533 565 0.00% Euro denominated notes due 2026 751 799 3.20% Notes due 2026 724 725 3.434% Notes due 2026 198 197 1.652% Euro denominated notes due 2027 88 94 0.250% Euro denominated notes due 2027 802 850 1.00% Euro denominated notes due 2027 (d) 536 — 1.00% Euro denominated notes due 2028 (b) 749 879 1.10% Notes due 2030 696 696 1.90% Euro denominated notes due 2030 111 118 1.375% Euro denominated notes due 2031 (d) 803 — 0.550% Euro denominated notes due 2032 798 847 0.375% Euro denominated notes due 2033 529 565 1.625% Euro denominated notes due 2035 (d) 849 — 3.55% Notes due 2042 665 664 2.00% Notes due 2050 296 296 1.00% Euro denominated notes due 2051 731 788 Non U.S. borrowings 152 243 Other 10 10 13,797 13,044 Less: current portion of long-term debt (1,599) (1,709) Total long-term debt 12,198 11,335 Total debt 17,914 14,207 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) December 31, 2022 and 2021 included a cumulative $56 million and $42 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. (c) In January 2022, Linde repaid €1.0 billion of 0.250% note that became due. (d) In March, 2022, Linde issued €500 million of 1.000% notes due 2027, €750 million of 1.375% notes due 2031, and €800 million of 1.625% notes due 2035. (e) In May 2022, Linde repaid $500 million of 2.20% notes that were due in August 2022. There was no impact to interest within the consolidated statements of income. (f) In November 2022, Linde issued $300 million of 4.800% notes due in 2024 and $600 million of 4.700% notes due in 2025.
Expected Maturities On Long-term Debt	Expected maturities of long-term debt are as follows: (Millions of dollars) 2023 $ 1,599 2024 1,219 2025 1,548 2026 1,686 2027 1,442 Thereafter 6,303 $ 13,797

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022 and 2021 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2022 2021 2022 2021 2022 2021 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 3,056 $ 4,427 $ 13 $ 22 $ 7 $ 17 Forecasted transactions 449 537 9 6 9 11 Cross-currency swaps 42 148 — 21 1 4 Commodity contracts N/A N/A — — — — Total $ 3,547 $ 5,112 $ 22 $ 49 $ 17 $ 32 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ — $ — $ — $ — $ — Forecasted transactions 323 758 6 14 5 3 Commodity contracts N/A N/A — 49 4 — Interest rate swaps 856 1,251 — 24 70 — Total Hedges $ 1,179 $ 2,009 $ 6 $ 87 $ 79 $ 3 Total Derivatives $ 4,726 $ 7,121 $ 28 $ 136 $ 96 $ 35
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, 2022 2021 2020 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ 12 $ 42 $ (125) Other balance sheet items 8 (5) (40) Total $ 20 $ 38 $ (165) * 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, 2022
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, 2022 and 2021: Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2022 2021 2022 2021 2022 2021 Assets Derivative assets $ — $ — $ 28 $ 136 $ — $ — Investments and securities * 20 42 — — 13 20 Total $ 20 $ 42 $ 28 $ 136 $ 13 $ 20 Liabilities Derivative liabilities $ — $ — $ 96 $ 35 $ — $ — * 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, 2022
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 2022, 2021 and 2020: Year Ended December 31, 2022 2021 2020 Dividend yield 1.7 % 1.7 % 2.2 % Volatility 20.6 % 18.4 % 15.8 % Risk-free interest rate 1.70 % 1.10 % 0.60 % Expected term years 5 6 6
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes option activity under the plans as of December 31, 2022 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, 2022 7,166 $ 152.56 Granted 476 270.99 Exercised (880) 125.03 Cancelled or expired (42) 239.21 Outstanding at December 31, 2022 6,720 $ 164.03 5.0 $ 1,090 Exercisable at December 31, 2022 5,383 $ 145.71 5.0 $ 971
Performance Based and Restricted Stock Activity	The following table summarizes non-vested performance-based and restricted stock unit award activity as of December 31, 2022 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, 2022 610 $ 204.39 636 $ 172.90 Granted 369 275.31 140 260.27 Vested (383) 184.32 (113) 168.33 Cancelled and Forfeited (13) 250.01 (17) 232.51 Non-vested at December 31, 2022 583 $ 226.04 646 $ 190.33

Retirement Programs (Tables)

Retirement Programs (Tables)	12 Months Ended
	Dec. 31, 2022
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 2022, 2021 and 2020 are shown in the table below: (Millions of dollars) Year Ended December 31, 2022 2021 2020 Amount recognized in Operating Profit Service cost $ 127 $ 157 $ 152 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 201 154 213 Expected return on plan assets (518) (521) (482) Net amortization and deferral 74 171 86 Settlement charges (a) 6 4 6 $ (237) $ (192) $ (177) Net periodic benefit cost (benefit) $ (110) $ (35) $ (25) (a) Settlement charges were triggered by lump sum benefit payments made from a U.S. non-qualified plan.
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, 2022 and 2021 are shown below. (Millions of dollars) Year Ended December 31, 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,719 $ 9,398 $ 2,895 $ 10,010 Service cost 34 93 39 118 Interest cost 60 141 48 106 Divestitures — — — (13) Participant contributions 11 17 11 19 Plan amendment — — — — Actuarial loss (gain) (528) (2,972) (101) (210) Benefits paid (158) (296) (166) (333) Plan settlement (9) (8) (7) (13) Foreign currency translation and other changes — (787) — (286) Benefit obligation, December 31 $ 2,129 $ 5,586 $ 2,719 $ 9,398 Accumulated benefit obligation ("ABO") $ 1,982 $ 5,508 $ 2,503 $ 9,278 Change in Plan Assets Fair value of plan assets, January 1 $ 2,448 $ 7,968 $ 2,310 $ 7,653 Actual return on plan assets (421) (1,302) 281 728 Company contributions — 51 — 42 Participant contributions — 17 — 19 Benefits paid from plan assets (136) (248) (143) (272) Divestitures — — — (14) Foreign currency translation and other changes — (692) — (188) Fair value of plan assets, December 31 $ 1,891 $ 5,794 $ 2,448 $ 7,968 Funded Status, End of Year $ (238) $ 208 $ (271) $ (1,430) Recorded in the Balance Sheet (Note 7) Other long-term assets $ 13 $ 648 $ 15 $ 124 Other current liabilities (38) (13) (25) (13) Other long-term liabilities (213) (427) (261) (1,541) Net amount recognized, December 31 $ (238) $ 208 $ (271) $ (1,430) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 357 $ (343) $ 364 $ 1,078 Prior service cost (credit) (12) 4 (13) 6 Deferred tax obligation (benefit) (Note 7) (85) 139 (88) (217) Amount recognized in accumulated other comprehensive income (loss) (Note 7) $ 260 $ (200) $ 263 $ 867 Comparative funded status information as of December 31, 2022 and 2021 for select non-U.S. 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 Non-U.S. Total Non-U.S. (Millions of dollars) 2022 2022 2022 2022 Benefit obligation, December 31 $ 3,100 $ 1,485 $ 1,001 $ 5,586 Fair value of plan assets, December 31 3,625 1,285 884 5,794 Funded Status, End of Year $ 525 $ (200) $ (117) $ 208 United Kingdom Germany Other Non-U.S. Total Non-U.S. (Millions of dollars) 2021 2021 2021 2021 Benefit obligation, December 31 $ 5,879 $ 2,240 $ 1,279 $ 9,398 Fair value of plan assets, December 31 5,577 1,359 1,032 7,968 Funded Status, End of Year $ (302) $ (881) $ (247) $ (1,430)
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 2022 and 2021 are as follows: Pensions (Millions of dollars) 2022 2021 Current year net actuarial losses (gains)* $ (1,259) $ (787) Amortization of net actuarial gains (losses) (75) (170) Amortization of prior service credits (costs) 1 (1) Pension settlements (6) (4) Foreign currency translation and other changes (90) (39) Total recognized in other comprehensive income $ (1,429) $ (1,001) ________________________
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 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Accumulated benefit obligation ("ABO") $ 1,895 $ 1,848 $ 2,387 $ 8,404 Fair value of plan assets $ 1,791 $ 1,472 $ 2,317 $ 6,947
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 2022 2021 U.S. Non-U.S. U.S. Non-U.S. Projected benefit obligation ("PBO") $ 1,948 $ 1,901 $ 2,467 $ 8,499 Fair value of plan assets $ 1,791 $ 1,478 $ 2,317 $ 6,964
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. Non-U.S. 2022 2021 2022 2021 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 5.35 % 2.78 % 4.58 % 1.82 % Interest crediting rate 4.02 % 2.06 % 2.13 % 1.03 % Rate of increase in compensation levels 3.25 % 3.25 % 2.59 % 2.55 % Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 2.78 % 2.40 % 1.82 % 1.36 % Interest crediting rate 2.06 % 1.57 % 1.03 % 1.01 % Rate of increase in compensation levels 3.25 % 3.25 % 2.55 % 2.55 % Expected long-term rate of return on plan assets (1) 7.00 % 7.00 % 5.60 % 5.28 % (1) The expected long term rate of return on the U.S. and non-U.S. 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 50%-70% equity securities (approximately 7.70% expected return), 20%-50% fixed income securities (approximately 5.40% expected return) and 2%-8% alternative investments (approximately 6.30% expected return). For the non-U.S. plans, the expected rate of return was derived based on the weighted average target asset allocation of 15%-25% equity securities (approximately 6.40% expected return), 30%-50% fixed income securities (approximately 5.30% expected return), and 30%-50% alternative investments (approximately 5.00% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2022 was approximately 7.00%. For the non-U.S. plan assets, the actual annualized total return for the same period was approximately 5.10%. Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as a factor in estimating the expected long term rate of return. For 2023, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. For 2023, the expected weighted average long-term rate of return for non-U.S. plans will be 5.60%.
Schedule of Pension Plans Targeted Asset Allocation Range and Weighted-Average Asset Allocations	The non-U.S. 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, 2022 and 2021 for Linde’s U.S. and non-U.S. pension plans, as well as respective asset allocation ranges by major asset category, are generally as follows: U.S. Non-U.S. Asset Category Target 2022 Target 2021 2022 2021 Target 2022 Target 2021 2022 2021 Equity securities 50%-70% 40%-60% 60 % 66 % 15%-25% 15%-25% 20 % 27 % Fixed income securities 20%-50% 30%-50% 29 % 25 % 30%-50% 30%-50% 30 % 35 % Other 2%-8% 5%-15% 11 % 9 % 30%-50% 30%-50% 50 % 38 %
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, 2022 and 2021. Transfers of assets were not material for the year ended December 31, 2022 and 2021. 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) 2022 2021 2022 2021 2022 2021 2022 2021 Cash and cash equivalents $ 313 $ 259 $ — $ — $ — $ — $ 313 $ 259 Equity securities: Global equities 778 1,633 — — — — 778 1,633 Mutual funds 248 314 — — — — 248 314 Fixed income securities: Government bonds — — 1,317 1,624 — — 1,317 1,624 Emerging market debt — — 245 509 — — 245 509 Mutual funds 101 121 55 12 — — 156 133 Corporate bonds — — 372 647 — — 372 647 Bank loans — — 18 253 — — 18 253 Alternative investments: Real estate funds — — — — 353 360 353 360 Private debt — — — — 1,360 1,368 1,360 1,368 Insurance contracts — — — — 46 12 46 12 Liquid alternative — — 982 1,193 — — 982 1,193 Other investments 1 1 39 58 — — 40 59 Total plan assets at fair value, $ 1,441 $ 2,328 $ 3,028 $ 4,296 $ 1,759 $ 1,740 $ 6,228 $ 8,364 Pooled funds * 1,457 2,052 Total fair value plan assets $ 7,685 $ 10,416
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, 2022 and 2021: (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2020 $ 11 $ 335 $ 1120 $ 1466 Gain/(Loss) for the period 1 27 28 56 Purchases — 13 289 302 Sales — (4) (42) (46) Transfer into/ (out of) Level 3 1 (1) — — Foreign currency translation (1) (10) (27) (38) Balance, December 31, 2021 12 360 1,368 1,740 Gain/(Loss) for the period — 5 93 98 Purchases 2 18 63 83 Sales — (22) (34) (56) Transfer into / (out of) Level 3 33 — — 33 Foreign currency translation (1) (8) (130) (139) Balance, December 31, 2022 $ 46 $ 353 $ 1,360 $ 1,759
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. Non-U.S. 2023 $ 216 $ 320 2024 158 319 2025 161 327 2026 160 346 2027 163 345 2028-2032 813 1,788

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2022
Segment Reporting [Abstract]
Schedule of Segment Reporting Information	The table below presents information about reportable segments for the years ended December 31, 2022, 2021 and 2020. (Millions of dollars) 2022 2021 2020 Sales (a) Americas $ 13,874 $ 12,103 $ 10,459 EMEA 8,443 7,643 6,449 APAC 6,480 6,133 5,687 Engineering 2,762 2,867 2,851 Other 1,805 2,047 1,797 Total Sales $ 33,364 $ 30,793 $ 27,243 2022 2021 2020 Segment Operating Profit Americas $ 3,732 $ 3,368 $ 2,773 EMEA 2,013 1,889 1,465 APAC 1,670 1,502 1,277 Engineering 555 473 435 Other (66) (56) (153) Reported Segment operating profit 7,904 7,176 5,797 Russia-Ukraine conflict and other charges (Note 3) (1,029) (273) (506) Purchase accounting impacts - Linde AG (1,506) (1,919) (1,969) Total operating profit $ 5,369 $ 4,984 $ 3,322 2022 2021 2020 Depreciation and Amortization Americas $ 1,320 $ 1,243 $ 1,196 EMEA 661 752 723 APAC 593 611 619 Engineering 33 39 36 Other 116 127 132 Segment depreciation and amortization 2,723 2,772 2,706 Purchase accounting impacts - Linde AG 1,481 1,863 1,920 Total depreciation and amortization $ 4,204 $ 4,635 $ 4,626 2022 2021 2020 Capital Expenditures and Acquisitions Americas $ 1,698 $ 1,354 $ 1,425 EMEA 550 669 670 APAC 889 995 1,214 Engineering 28 25 13 Other 118 131 146 Total Capital Expenditures and Acquisitions $ 3,283 $ 3,174 $ 3,468
Schedule of Segment Information, Sales by Major Country Table	2022 2021 2020 Sales by Major Country United States $ 10,553 $ 9,123 $ 8,475 Germany (c) 3,662 3,601 3,740 China 2,643 2,562 2,061 United Kingdom 1,954 2,060 1,595 Australia 1,372 1,307 1,071 Brazil 1,158 1,065 822 Other – non-U.S. 12,022 11,075 9,479 Total sales $ 33,364 $ 30,793 $ 27,243
Long-lived Assets by Geographic Areas	2022 2021 2020 Long-lived Assets by Major Country (b) United States $ 7,663 $ 7,659 $ 7,777 Germany 1,678 2,003 2,394 China 2,176 2,385 2,413 United Kingdom 704 1,078 1,313 Australia 688 872 1,105 Brazil 720 705 734 Other – non-U.S. 9,919 11,301 12,976 Total long-lived assets $ 23,548 $ 26,003 $ 28,711

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
	Dec. 31, 2022
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, 2022, 2021 and 2020. (Millions of dollars) Year Ended December 31, 2022 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 3,786 $ 2,509 $ 2,220 $ — $ 176 $ 8,691 26 % On-Site 4,048 2,415 2,471 — — 8,934 27 % Packaged Gas 5,831 3,466 1,523 — 51 10,871 33 % Other 209 53 266 2,762 1,578 4,868 14 % $ 13,874 $ 8,443 $ 6,480 $ 2,762 $ 1,805 $ 33,364 100 % (Millions of dollars) Year Ended December 31, 2021 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 3,279 $ 2,227 $ 2,181 $ — $ 173 $ 7,860 26 % On-Site 3,225 1,824 2,296 — — 7,345 24 % Packaged Gas 5,456 3,539 1,532 — 24 10,551 34 % Other 143 53 124 2,867 1,850 5,037 16 % $ 12,103 $ 7,643 $ 6,133 $ 2,867 $ 2,047 $ 30,793 100 % (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 %

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 31, 2022 contract
Schedule of Equity Method Investments [Line Items]
Different types of derivative, number	3
Minimum
Schedule of Equity Method Investments [Line Items]
Useful life	3 years
Maximum
Schedule of Equity Method Investments [Line Items]
Useful life	40 years

Acquisitions and Divestitures -

Acquisitions and Divestitures - Narrative (Details) - USD ($) $ in Millions		3 Months Ended	12 Months Ended
	Jan. 01, 2021	Sep. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Payments to acquire businesses, net of cash acquired			$ 110	$ 88	$ 68
Disposal Group, Not Discontinued Operation, Gain (Loss) on Disposal, Statement of Income or Comprehensive Income [Extensible Enumeration]		Russia-Ukraine conflict and other charges
Equity investments			2,350	2,619
Assets			79,658	81,605
Liabilities			38,271	36,164
Sales			$ 33,364	30,793	27,243
Taiwan Joint Venture
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Equity investments	$ 852
Sales					$ 600
Taiwan Joint Venture
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Assets	1,900
Liabilities	1,000
Merger related and other charges
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Gain from APAC joint venture deconsolidation				$ 52
Merger related and other charges | Taiwan Joint Venture
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Gain from APAC joint venture deconsolidation	$ 52
Disposal Group, Disposed of by Sale, Not Discontinued Operations | GIST
Business Acquisition, Equity Interests Issued or Issuable [Line Items]
Consideration for sale of business		$ 184
Proceeds from divestiture of businesses		75
Net proceeds		109
Loss on sale of business		(21)
After tax benefit from loss on sale of business		$ (3)

Russia-Ukraine Conflict and O_3

Russia-Ukraine Conflict and Other Charges - Narrative (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		$ 1,029	$ 273	$ 506
Russia-Ukraine conflict and other charges, after tax		896	279	372
Total Russia charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		890
Total cost reduction program related charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		65	338	391
Cost reduction program related charges			338	391
Cost reduction program related charges, net of tax			253	277
Russia deconsolidation charges | Total Russia charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges	$ 787	787
Russia-Ukraine conflict and other charges, after tax	$ 730
Loss recognized on deconsolidation		407
Receivables write-off		380
Other charges | Total Russia charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		103
Russia-Ukraine conflict and other charges, after tax		73
Other charges | Total cost reduction program related charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		24	79	93
Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		139
Russia-Ukraine conflict and other charges, after tax		93
Severance costs | Total cost reduction program related charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		41	259	298
Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict, cost reduction programs, and other charges		$ 74	(65)	115
Russia-Ukraine conflict and other charges, after tax			(26)	$ 95
Gain from deconsolidation of joint venture			$ 52

Russia-Ukraine Conflict and O_4

Russia-Ukraine Conflict and Other Charges - Schedule of Charges (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Jun. 30, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		$ 1,029	$ 273	$ 506
Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		139
Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		74	(65)	115
Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		4	0	72
Operating Segments | Americas | Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		4
Operating Segments | Americas | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			(6)	13
Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		751	238	155
Operating Segments | EMEA | Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		25
Operating Segments | EMEA | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			1	3
Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		28	(22)	12
Operating Segments | APAC | Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		28
Operating Segments | APAC | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			(50)	3
Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		205	26	70
Operating Segments | Engineering | Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		41
Operating Segments | Engineering | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			0	4
Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		41	31	197
Operating Segments | Other | Merger-related costs and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		41
Operating Segments | Other | Merger related and other charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			(10)	92
Russia-Ukraine Conflict
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		890
Russia-Ukraine Conflict | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges	$ 787	787
Russia-Ukraine Conflict | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		103
Russia-Ukraine Conflict | Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | Americas | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | Americas | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		726
Russia-Ukraine Conflict | Operating Segments | EMEA | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		733
Russia-Ukraine Conflict | Operating Segments | EMEA | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		(7)
Russia-Ukraine Conflict | Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | APAC | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | APAC | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		164
Russia-Ukraine Conflict | Operating Segments | Engineering | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		54
Russia-Ukraine Conflict | Operating Segments | Engineering | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		110
Russia-Ukraine Conflict | Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | Other | Russia deconsolidation charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Russia-Ukraine Conflict | Operating Segments | Other | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		0
Total cost reduction program related charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		65	338	391
Total cost reduction program related charges | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		24	79	93
Total cost reduction program related charges | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges		$ 41	259	298
Total cost reduction program related charges | Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			6	59
Total cost reduction program related charges | Operating Segments | Americas | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			2	24
Total cost reduction program related charges | Operating Segments | Americas | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			4	35
Total cost reduction program related charges | Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			237	152
Total cost reduction program related charges | Operating Segments | EMEA | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			33	21
Total cost reduction program related charges | Operating Segments | EMEA | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			204	131
Total cost reduction program related charges | Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			28	9
Total cost reduction program related charges | Operating Segments | APAC | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			12	2
Total cost reduction program related charges | Operating Segments | APAC | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			16	7
Total cost reduction program related charges | Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			26	66
Total cost reduction program related charges | Operating Segments | Engineering | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			6	28
Total cost reduction program related charges | Operating Segments | Engineering | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			20	38
Total cost reduction program related charges | Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			41	105
Total cost reduction program related charges | Operating Segments | Other | Other Russia related and cost reduction charges
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			26	18
Total cost reduction program related charges | Operating Segments | Other | Severance costs
Restructuring Cost and Reserve [Line Items]
Russia-Ukraine conflict and other charges			$ 15	$ 87

Russia-Ukraine Conflict and O_5

Russia-Ukraine Conflict and Other Charges - Summary of Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Restructuring Reserve [Roll Forward]
Beginning balance	$ 453	$ 369
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	1,029	273	$ 506
Less: Cash payments	(127)	(175)
Less: Non-cash charges	(1,006)	13
Foreign currency translation and other	(29)	(27)
Ending balance	320	453	369
Merger related and other charges
Restructuring Reserve [Roll Forward]
Beginning balance	31	64
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	74	(65)	115
Less: Cash payments	19	(22)
Less: Non-cash charges	(109)	54
Foreign currency translation and other	(3)	0
Ending balance	12	31	64
Total cost reduction program related charges
Restructuring Reserve [Roll Forward]
Beginning balance	422	305
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	65	338	391
Less: Cash payments	(146)	(153)
Less: Non-cash charges	(7)	(41)
Foreign currency translation and other	(26)	(27)
Ending balance	308	422	305
Total cost reduction program related charges | Total Russia charges
Restructuring Reserve [Roll Forward]
Beginning balance	0	0
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	890	0
Less: Cash payments	0	0
Less: Non-cash charges	(890)	0
Foreign currency translation and other	0	0
Ending balance	0	0	0
Total cost reduction program related charges | Severance costs
Restructuring Reserve [Roll Forward]
Beginning balance	384	283
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	41	259	298
Less: Cash payments	(122)	(138)
Less: Non-cash charges	0	0
Foreign currency translation and other	(22)	(20)
Ending balance	281	384	283
Total cost reduction program related charges | Other cost reduction charges
Restructuring Reserve [Roll Forward]
Beginning balance	38	22
Cost Reduction Programs, Russia-Ukraine Conflict, and Other Charges	24	79	93
Less: Cash payments	(24)	(15)
Less: Non-cash charges	(7)	(41)
Foreign currency translation and other	(4)	(7)
Ending balance	$ 27	$ 38	$ 22

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Operating lease expense	$ 284	$ 317
Finance lease, depreciation, amortization, and interest expense	57	51
Operating lease, payments	$ 254	$ 290

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
Operating Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other long-term assets	Other long-term assets
Operating lease right-of-use assets	$ 726	$ 853
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Other current liabilities	$ 181	$ 215
Operating Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Other long-term liabilities	Other long-term liabilities
Other long-term liabilities	$ 540	$ 618
Total operating lease liabilities	$ 721	$ 833
Finance Leases
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Other long-term assets	Other long-term assets
Finance lease right-of-use assets	$ 146	$ 163
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other current liabilities	Other current liabilities
Other current liabilities	$ 42	$ 47
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term debt	Long-term debt
Other long-term liabilities	$ 114	$ 129
Total finance lease liabilities	$ 156	$ 176

Leases - Schedule of Suppleme_2

Leases - Schedule of Supplemental Operating Lease Information (Details)	Dec. 31, 2022	Dec. 31, 2021
Leases [Abstract]
Weighted average lease term (years)	8 years	9 years
Weighted average discount rate	3.26%	2.91%

Leases - Schedule of Future Lea

Leases - Schedule of Future Lease Payments (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Operating Leases
2023	$ 196
2024	140
2025	106
2026	79
2027	58
Thereafter	258
Total future undiscounted lease payments	837
Less imputed interest	(116)
Total reported lease liability	721	$ 833
Financing Leases
2023	48
2024	37
2025	29
2026	19
2027	12
Thereafter	57
Total future undiscounted lease payments	202
Less imputed interest	(46)
Total reported lease liability	$ 156	$ 176

Income Taxes - Schedule of Pre-

Income Taxes - Schedule of Pre-tax Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
United States	$ 2,502	$ 2,020	$ 1,253
Non-U.S.	3,041	3,079	2,131
Income From Continuing Operations Before Income Taxes and Equity Investments	$ 5,543	$ 5,099	$ 3,384

Income Taxes - Income Tax Provi

Income Taxes - Income Tax Provision (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Current tax expense (benefit)
U.S. federal	$ 486	$ 287	$ 185
State and local	92	87	17
Non-U.S.	1,239	1,142	1,013
Total current tax expense	1,817	1,516	1,215
Deferred tax expense (benefit)
U.S. federal	(12)	63	20
State and local	7	8	7
Non-U.S.	(378)	(325)	(395)
Total deferred income taxes	(383)	(254)	(368)
Provision for income taxes	$ 1,434	$ 1,262	$ 847

Income Taxes - U.S. Tax Cuts an

Income Taxes - U.S. Tax Cuts and Jobs Act (Tax Act) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Income Taxes [Line Items]
Deemed repatriation tax payable	$ 178	$ 178
Tax Act liabilities for deemed repatriation (Note 5)	139	178
Other Noncurrent Liabilities
Income Taxes [Line Items]
Tax Act liabilities for deemed repatriation (Note 5)	$ 139	$ 178

Income Taxes - Tax Rate Analysi

Income Taxes - Tax Rate Analysis (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Income Taxes [Line Items]
U.S. statutory income tax	$ 1,164	$ 1,071	$ 711
U.S. statutory income tax rate percentage	21%	21%	21%
State and local taxes – net of federal benefit	$ 84	$ 83	$ 21
State and local taxes - net of federal benefit percentage	1.50%	1.60%	0.60%
U.S. tax credits and deductions	$ (16)	$ (23)	$ (8)
U.S. tax credits and deductions percentage	(0.30%)	(0.50%)	(0.20%)
Foreign tax differentials	$ 176	$ 219	$ 167
Foreign tax rate differentials percentage	3.20%	4.30%	4.90%
Share-Based compensation	$ (41)	$ (56)	$ (53)
Share-Based compensation percentage	(0.70%)	(1.10%)	(1.60%)
Russia/Ukraine Charges	$ 108	$ 0	$ 0
Russia/Ukraine Charges percentage	1.90%	0%	0%
Other – net	$ (41)	$ (32)	$ 9
Other - net percentage	(0.70%)	(0.60%)	0.30%
Provision for income taxes	$ 1,434	$ 1,262	$ 847
Provision for income taxes percentage	25.90%	24.70%	25%
Settlement of tax audits, amount	$ 71	$ 47
United Kingdom | Her Majesty's Revenue and Customs (HMRC)
Income Taxes [Line Items]
Tax rate increase, amount		$ 83

Income Taxes - Net Deferred Tax

Income Taxes - Net Deferred Tax Liabilities and Valuation Allowances (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred tax liabilities
Fixed assets	$ 2,775	$ 3,177
Goodwill	173	166
Other intangible assets	2,939	3,263
Subsidiary/equity investments	545	586
Other	471	634
Deferred tax liabilities	6,903	7,826
Deferred tax assets
Carryforwards	289	358
Benefit plans and related	165	607
Inventory	68	57
Accruals and other	1,001	1,042
Deferred tax assets	1,523	2,064
Less: Valuation allowances	(276)	(235)	$ (243)
Total net deferred tax assets	1,247	1,829
Other long-term assets	230	242
Deferred credits	5,886	6,239
Net deferred tax liabilities	5,656	5,997
Excluded fixed assets due to restructuring	39
Excluded fixed assets due to sale of business	19
Deferred tax liability, right-of-use lease assets	206	236
Deferred tax asset (liability), defined benefit plans	(54)	305
Non-US deferred tax liabilities	5,656	5,997
Deferred tax asset, lease liabilities	212	246
Deferred tax asset - research and development	25	42
Valuation Allowance [Roll Forward]
Valuation allowances, beginning of period	(235)	(243)	(222)
Income tax (charge) benefit	(44)	8	(21)
Other, including write-offs	0	0	2
Translation adjustments	3	0	(2)
Valuation allowances, end of period	(276)	(235)	$ (243)
Foreign Tax Authority
Deferred tax assets
Net deferred tax liabilities	315	71
Non-US deferred tax liabilities	$ 315	$ 71

Income Taxes - Valuation Allowa

Income Taxes - Valuation Allowances Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Carryforwards	$ 289	$ 358
Valuation allowance	276	235	$ 243	$ 222
Deferred tax assets, net operating losses	215
Deferred tax assets, net operating losses, expiring within 5 years	90
Deferred tax assets, net operating losses, expiring after 5 years	42
Deferred tax assets, net operating losses, no expiration	83
Deferred tax assets, tax credit carryforwards	74
Deferred tax assets, tax credit carryforwards, expiring within 5 years	5
Deferred tax assets, tax credit carryforwards, expiring after 5 years	66
Deferred tax assets, tax credit carryforwards, no expiration	3
Accrued income taxes	545
Undistributed earnings of foreign subsidiaries	33,000
Unrecognized tax benefits	$ 325	$ 387	$ 452	$ 472

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Positions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized income tax benefits, January 1	$ 387	$ 452	$ 472
Additions for tax positions of prior years	26	11	35
Reductions for tax positions of prior years	(45)	(11)	(34)
Additions for current year tax positions	0	19	11
Reductions for settlements with taxing authorities	(23)	(60)	(39)
Foreign currency translation and other	(20)	(24)
Foreign currency translation and other			7
Unrecognized income tax benefits, December 31	325	387	452
Expenses (Income) for interest and penalties on tax reserves	(3)	(15)	$ 29
Accrued interest and penalties	$ 35	$ 40

Earnings Per Share - Linde PL_3

Earnings Per Share - Linde PLC Shareholders (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Numerator (Millions of dollars)
Income from continuing operations	$ 4,147	$ 3,821	$ 2,497
Income from discontinued operations, net of tax	0	5	4
Net Income – Linde plc	$ 4,147	$ 3,826	$ 2,501
Denominator (Thousands of shares)
Weighted average shares outstanding (in shares)	499,254,000	516,507,000	526,404,000
Shares earned and issuable under compensation plans (in shares)	482,000	389,000	332,000
Weighted average shares used in basic earnings per share (in shares)	499,736,000	516,896,000	526,736,000
Effect of dilutive securities
Stock options and awards (in shares)	4,302,000	4,979,000	4,421,000
Weighted average shares used in diluted earnings per share (in shares)	504,038,000	521,875,000	531,157,000
Basic earnings per share from continuing operations (in dollars per share)	$ 8.30	$ 7.39	$ 4.74
Basic earnings per share from discontinued operations (in dollars per share)	0	0.01	0.01
Basic earnings per share (in dollars per share)	8.30	7.40	4.75
Diluted earnings per share from continuing operations (in dollars per share)	8.23	7.32	4.70
Diluted earnings per share from discontinued operations (in dollars per share)	0	0.01	0.01
Diluted earnings per share (in dollars per share)	$ 8.23	$ 7.33	$ 4.71
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	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Selling, General and Administrative
Selling		$ 1,295	$ 1,342	$ 1,303
General and administrative		1,812	1,847	1,890
Selling, General and Administrative		3,107	3,189	3,193
Depreciation and Amortization
Depreciation		3,633	3,912	3,861
Amortization of intangibles (Note 10)		571	723	765
Depreciation and Amortization		4,204	4,635	4,626
Other Income (Expenses) – Net
Currency related net gains (losses)		(18)	(29)	(28)
Partnership income		18	13	10
Severance expense		(13)	(5)	(5)
Asset divestiture gains (losses) – net		(9)	(31)	(78)
Other – net		(40)	26	40
Other Income (Expenses) – Net		(62)	(26)	(61)
Interest Expense – Net
Interest incurred on debt and other		277	227	277
Interest income		(117)	(40)	(55)
Amortization on acquired debt		(35)	(53)	(85)
Interest capitalized		(62)	(57)	(38)
Bond redemption	$ 16	0	0	16
Interest Expense – Net		63	77	115
Income Attributable to Noncontrolling Interests
Noncontrolling interests' operations		134	135	$ 125
Accounts Receivable
Trade and Other receivables		4,964	4,904
Less: allowance for expected credit losses		(405)	(405)
Accounts Receivable		4,559	4,499
Inventories
Raw materials and supplies		567	399
Work in process		368	334
Finished goods		1,043	1,000
Inventories		1,978	1,733
Prepaid and Other Current Assets
Prepaid and other deferred charges		597	527
VAT recoverable		225	196
Unrealized gains on derivatives (Note 12)		24	101
Other		104	146
Prepaid and Other Current Assets		950	970
Other Long-term Assets
Pension assets (Note 16)		661	139
Insurance contracts		39	46
Long-term receivables, net		164	105
Lease assets (Note 4)		872	1,016
Deposits		52	43
Investments carried at cost		184	18
Deferred charges		66	62
Deferred income taxes (Note 5)		230	242
Unrealized gains on derivatives (Note 12)		4	35
Other		204	278
Other Long-term Assets		2,476	1,984
Other Current Liabilities
Accrued expenses		1,533	1,248
Payroll		614	710
VAT payable		259	295
Pension and postretirement (Note 16)		51	38
Interest payable		118	102
Lease liability (Note 4)		223	262
Insurance reserves		19	19
Unrealized losses on derivatives (Note 12)		23	27
Cost reduction programs (Note 3)		187	200
Other		1,055	998
Other Current Liabilities		4,082	3,899
Other Long-term Liabilities
Pension and postretirement (Note 16)		640	1,802
Tax liabilities for uncertain tax positions (Note 5)		248	302
Tax Act liabilities for deemed repatriation (Note 5)		139	178
Lease liability (Note 4)		654	747
Interest and penalties for uncertain tax positions (Note 5)		35	40
Insurance reserves		52	56
Asset retirement obligation		305	305
Unrealized losses on derivatives (Note 12)		73	8
Cost reduction programs (Note 3)		133	253
Other		516	497
Other Long-term Liabilities		2,795	4,188
Deferred Credits
Deferred income taxes (Note 5)		5,886	6,239
Other		913	759
Deferred Credits		$ 6,799	$ 6,998

Supplemental Information - Addi

Supplemental Information - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Trade and Other receivables		$ 4,964	$ 4,904
Provision for allowance for credit loss		163	129	$ 182
Depreciation		3,633	3,912	3,861
Amortization of intangibles (Note 10)		571	723	765
Repayments of long-term debt		1,785	1,468	2,681
Bond redemption	$ 16	0	0	16
Purchase accounting impacts		22	15	$ 57
Estimated income tax payments		164	122
Long-term receivables reserves		36	33
4.05% Notes due 2021
Segment Reporting Information [Line Items]
Repayments of long-term debt	$ 500
Debt instrument, interest rate	4.05%			4.05%
3.00% Notes due 2021
Segment Reporting Information [Line Items]
Repayments of long-term debt	$ 500
Debt instrument, interest rate	3%			3%
Linde AG
Segment Reporting Information [Line Items]
Depreciation		1,006	1,245
Amortization of intangibles (Note 10)		474	618
Trade Receivable | Less Than 1 Year
Segment Reporting Information [Line Items]
Trade and Other receivables		4,498	4,425
Trade Receivable | Greater Than 1 Year
Segment Reporting Information [Line Items]
Trade and Other receivables		321	329
Other Receivables
Segment Reporting Information [Line Items]
Trade and Other receivables		$ 145	$ 150

Supplemental Information - Accu

Supplemental Information - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Segment Reporting Information [Line Items]
Derivatives – net of taxes	$ 62	$ 75
Pension/OPEB funded status obligation (net of $54 million tax obligation in 2022 and $305 million tax benefit in 2021) (Note 16)	(60)	(1,130)
Accumulated other comprehensive income (loss)	(5,782)	(5,048)
Deferred tax obligation (benefit)	54	(305)
Americas
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(3,942)	(3,985)
EMEA
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(1,249)	94
APAC
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(835)	154
Engineering
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(241)	24
Other
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	483	(280)
Total
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	$ (5,784)	$ (3,993)

Property, Plant & Equipment -_3

Property, Plant & Equipment - Net - Property, Plant & Equipment - Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Property, Plant and Equipment
Gross balance	$ 50,687	$ 48,456
Less: accumulated depreciation	(27,139)	(22,453)
Property. plant and equipment - net	23,548	26,003
Production plants
Property, Plant and Equipment
Gross balance	30,554	29,120
Storage tanks
Property, Plant and Equipment
Gross balance	4,807	4,441
Transportation equipment and other
Property, Plant and Equipment
Gross balance	3,434	2,973
Cylinders
Property, Plant and Equipment
Gross balance	4,604	4,474
Buildings
Property, Plant and Equipment
Gross balance	3,002	3,265
Land and improvements
Property, Plant and Equipment
Gross balance	1,047	1,121
Construction in progress
Property, Plant and Equipment
Gross balance	$ 3,239	$ 3,062
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, 2022	Dec. 31, 2021
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 27,038	$ 28,201
Foreign currency translation and other	(1,231)	(966)
Disposals (Note 2 & Note 3)	(62)	(243)
Goodwill, ending balance	25,817	27,038
Americas
Goodwill [Roll Forward]
Goodwill, beginning balance	9,087	9,083
Foreign currency translation and other	5	(41)
Disposals (Note 2 & Note 3)	0	0
Goodwill, ending balance	9,136	9,087
EMEA
Goodwill [Roll Forward]
Goodwill, beginning balance	10,278	10,844
Foreign currency translation and other	(773)	(559)
Disposals (Note 2 & Note 3)	(41)	(8)
Goodwill, ending balance	9,492	10,278
APAC
Goodwill [Roll Forward]
Goodwill, beginning balance	4,854	5,262
Foreign currency translation and other	(304)	(173)
Disposals (Note 2 & Note 3)	0	(235)
Goodwill, ending balance	4,550	4,854
Engineering
Goodwill [Roll Forward]
Goodwill, beginning balance	2,496	2,682
Foreign currency translation and other	(146)	(186)
Disposals (Note 2 & Note 3)	(1)	0
Goodwill, ending balance	2,349	2,496
Other
Goodwill [Roll Forward]
Goodwill, beginning balance	323	330
Foreign currency translation and other	(13)	(7)
Disposals (Note 2 & Note 3)	(20)	0
Goodwill, ending balance	290	323
2018 Non-Merger Related Acquisitions
Goodwill [Roll Forward]
Acquisitions	72	46
2018 Non-Merger Related Acquisitions | Americas
Goodwill [Roll Forward]
Acquisitions	44	45
2018 Non-Merger Related Acquisitions | EMEA
Goodwill [Roll Forward]
Acquisitions	28	1
2018 Non-Merger Related Acquisitions | APAC
Goodwill [Roll Forward]
Acquisitions	0	0
2018 Non-Merger Related Acquisitions | Engineering
Goodwill [Roll Forward]
Acquisitions	0	0
2018 Non-Merger Related Acquisitions | Other
Goodwill [Roll Forward]
Acquisitions	$ 0	$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
	Dec. 31, 2022 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 0

Other Intangible Assets - Sched

Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cost:
Beginning cost	$ 16,173	$ 18,368
Foreign currency translation	(836)
Disposals	(185)
Other	100	(371)
Ending cost	15,324	16,173	$ 18,368
Less: accumulated amortization:
Beginning accumulated amortization	(2,371)	(2,184)
Amortization expense (Note 7)	(571)	(723)	(765)
Foreign currency translation	98	89
Disposals (Note 2)	50	80
Other	(110)	367
Ending accumulated amortization	(2,904)	(2,371)	(2,184)
Net balance	12,420	13,802
Customer Relationships
Cost:
Beginning cost	11,859	13,776
Foreign currency translation	(660)
Disposals	(140)
Other	(16)	(354)
Ending cost	11,062	11,859	13,776
Less: accumulated amortization:
Beginning accumulated amortization	(1,541)	(1,470)
Amortization expense (Note 7)	(419)	(553)
Foreign currency translation	80	64
Disposals (Note 2)	34	66
Other	5	352
Ending accumulated amortization	(1,841)	(1,541)	(1,470)
Net balance	9,221	10,318
Brands/Tradenames
Cost:
Beginning cost	2,685	2,895
Foreign currency translation	(120)
Disposals	0
Other	0	(3)
Ending cost	2,565	2,685	2,895
Less: accumulated amortization:
Beginning accumulated amortization	(159)	(118)
Amortization expense (Note 7)	(42)	(45)
Foreign currency translation	5	3
Disposals (Note 2)	0	1
Other	0	0
Ending accumulated amortization	(196)	(159)	(118)
Net balance	2,369	2,526
Other Intangible Assets
Cost:
Beginning cost	1,629	1,697
Foreign currency translation	(56)
Disposals	(45)
Other	116	(14)
Ending cost	1,697	1,629	1,697
Less: accumulated amortization:
Beginning accumulated amortization	(671)	(596)
Amortization expense (Note 7)	(110)	(125)
Foreign currency translation	13	22
Disposals (Note 2)	16	13
Other	(115)	15
Ending accumulated amortization	(867)	(671)	$ (596)
Net balance	830	958
Linde AG
Cost:
Additions	72	73
Foreign currency translation		(672)
Disposals		(1,225)
Less: accumulated amortization:
Amortization expense (Note 7)	(474)	(618)
Linde AG | Customer Relationships
Cost:
Additions	19	12
Foreign currency translation		(490)
Disposals		(1,085)
Linde AG | Brands/Tradenames
Cost:
Additions	0	0
Foreign currency translation		(113)
Disposals		(94)
Linde AG | Other Intangible Assets
Cost:
Additions	$ 53	61
Foreign currency translation		(69)
Disposals		$ (46)

Other Intangible Assets - Narra

Other Intangible Assets - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization of intangible assets	$ 571	$ 723	$ 765
Remaining weighted-average amortization period for intangible asset	24 years

Other Intangible Assets - Sch_2

Other Intangible Assets - Schedule of Estimated Future Amortization Expense (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 565
2024	537
2025	519
2026	468
2027	460
Thereafter	8,165
Total amortization related to finite-lived intangible assets	10,714
Indefinite-lived intangible assets at December 31, 2022	1,706
Net balance	$ 12,420	$ 13,802

Debt - Summary of Outstanding D

Debt - Summary of Outstanding Debt (Details) € in Millions, $ in Millions	1 Months Ended		12 Months Ended
	May 31, 2022 USD ($)	Jan. 31, 2022 EUR (€)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Nov. 30, 2022 USD ($)	Mar. 31, 2022 EUR (€)
SHORT-TERM
Commercial paper			$ 3,926	$ 278
Other borrowings (primarily non U.S.)			191	885
Total short-term debt			4,117	1,163
Long-term
Carrying value of long-term debt including current portion			13,797	13,044
Less: current portion of long-term debt			(1,599)	(1,709)
Total long-term debt			12,198	11,335
Total debt			17,914	14,207
Repayments of long-term debt			$ 1,785	1,468	$ 2,681
0.250% Euro denominated notes due 2022
Long-term
Interest rate		0.25%	0.25%
Carrying value of long-term debt including current portion			$ 0	1,137
Repayments of long-term debt | €		€ 1,000
2.20% Notes due 2022
Long-term
Interest rate	2.20%		2.20%
Carrying value of long-term debt including current portion			$ 0	500
Repayments of long-term debt	$ 500
2.70% Notes due 2023
Long-term
Interest rate			2.70%
Carrying value of long-term debt including current portion			$ 501	500
2.00% Euro denominated notes due 2023
Long-term
Interest rate			2%
Carrying value of long-term debt including current portion			$ 699	759
5.875% GBP denominated notes due 2023
Long-term
Interest rate			5.875%
Carrying value of long-term debt including current portion			$ 367	432
1.20% Euro denominated notes due 2024
Long-term
Interest rate			1.20%
Carrying value of long-term debt including current portion			$ 588	625
1.875% Euro denominated notes due 2024
Long-term
Interest rate			1.875%
Carrying value of long-term debt including current portion			$ 324	356
4.800% Notes due 2024
Long-term
Interest rate			4.80%			4.80%
Carrying value of long-term debt including current portion			$ 299	0
Debt instrument, face amount						$ 300
4.700% Notes due 2025
Long-term
Interest rate			4.70%			4.70%
Carrying value of long-term debt including current portion			$ 598	0
Debt instrument, face amount						$ 600
2.65% Notes due 2025
Long-term
Interest rate			2.65%
Carrying value of long-term debt including current portion			$ 400	399
1.625% Euro denominated notes due 2025
Long-term
Interest rate			1.625%
Carrying value of long-term debt including current portion			$ 533	565
0.00% Euro denominated notes due 2026
Long-term
Interest rate			0%
Carrying value of long-term debt including current portion			$ 751	799
3.20% Notes due 2026
Long-term
Interest rate			3.20%
Carrying value of long-term debt including current portion			$ 724	725
3.434% Notes due 2026
Long-term
Interest rate			3.434%
Carrying value of long-term debt including current portion			$ 198	197
1.652% Euro denominated notes due 2027
Long-term
Interest rate			1.652%
Carrying value of long-term debt including current portion			$ 88	94
0.250% Euro denominated notes due 2027
Long-term
Interest rate			0.25%
Carrying value of long-term debt including current portion			$ 802	850
1.00% Euro denominated notes due 2027
Long-term
Interest rate			1%				1%
Carrying value of long-term debt including current portion			$ 536	0
Debt instrument, face amount | €							€ 500
1.00% Euro denominated notes due 2028
Long-term
Interest rate			1%
Carrying value of long-term debt including current portion			$ 749	879
1.10% Notes due 2030
Long-term
Interest rate			1.10%
Carrying value of long-term debt including current portion			$ 696	696
1.90% Euro denominated notes due 2030
Long-term
Interest rate			1.90%
Carrying value of long-term debt including current portion			$ 111	118
1.375% Euro denominated notes due 2031
Long-term
Interest rate			1.375%				1.375%
Carrying value of long-term debt including current portion			$ 803	0
Debt instrument, face amount | €							€ 750
0.550% Euro denominated notes due 2032
Long-term
Interest rate			0.55%
Carrying value of long-term debt including current portion			$ 798	847
0.375% Euro denominated notes due 2033
Long-term
Interest rate			0.375%
Carrying value of long-term debt including current portion			$ 529	565
1.625% Euro denominated notes due 2035
Long-term
Interest rate			1.625%				1.625%
Carrying value of long-term debt including current portion			$ 849	0
Debt instrument, face amount | €							€ 800
3.55% Notes due 2042
Long-term
Interest rate			3.55%
Carrying value of long-term debt including current portion			$ 665	664
2.00% Notes due 2050
Long-term
Interest rate			2%
Carrying value of long-term debt including current portion			$ 296	296
1.00% Euro denominated notes due 2051
Long-term
Interest rate			1%
Carrying value of long-term debt including current portion			$ 731	788
Non U.S. borrowings
Long-term
Carrying value of long-term debt including current portion			152	243
Other
Long-term
Carrying value of long-term debt including current portion			10	10
Derivatives Designated as Hedging Instruments - Fair Value | Interest rate swaps | Derivatives Designated as Hedging Instruments:
Long-term
Fair value increase			$ 56	$ 42

Debt - Narrative (Details)

Debt - Narrative (Details)	Dec. 07, 2022 USD ($) extensionOption	Dec. 31, 2022 USD ($)	Dec. 31, 2021
Line Of Credit Facility [Line Items]
Weighted average interest rate of short term debt borrowings		3.20%	0%
Five Year Credit Agreement | Revolving Credit Facility
Line Of Credit Facility [Line Items]
Line of credit facility period	5 years
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
364-Day Credit Agreement | Revolving Credit Facility
Line Of Credit Facility [Line Items]
Line of credit facility period	364 days
Total facility	$ 1,500,000,000
Credit Agreements | Revolving Credit Facility
Line Of Credit Facility [Line Items]
Borrowings outstanding		$ 0

Debt - Other Debt Information (

Debt - Other Debt Information (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Debt Disclosure [Abstract]
2023	$ 1,599
2024	1,219
2025	1,548
2026	1,686
2027	1,442
Thereafter	6,303
Carrying value of long-term debt including current portion	$ 13,797	$ 13,044

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - 12 months ended Dec. 31, 2022 $ in Millions, € in Billions, ¥ in Billions	USD ($) contract	EUR (€)	CNY (¥)
Derivative [Line Items]
Different types of derivative, number | contract	3
Net Investment Hedging
Derivative [Line Items]
Deferred gain	$ 333
Designated as Hedging Instrument | Net Investment Hedging
Derivative [Line Items]
Loss on exchange rate movements	42
Line of Credit | Net Investment Hedging
Derivative [Line Items]
Deferred gain	473
Line of Credit | Designated as Hedging Instrument | Net Investment Hedging
Derivative [Line Items]
Intercompany Euro-denominated notes and loans	8,500	€ 8
Intercompany CNY-denominated loan	$ 500		¥ 3.2

Financial Instruments - Summary

Financial Instruments - Summary of Notional Amount and Gross Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Derivative [Line Items]
Notional Amounts	$ 4,726	$ 7,121
Derivative Assets	28	136
Derivative Liabilities	96	35
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivative Assets	24	101
Other Noncurrent Assets
Derivative [Line Items]
Derivative Assets	4	35
Other Current Liabilities
Derivative [Line Items]
Derivative Liabilities	23	27
Other Noncurrent Liabilities
Derivative [Line Items]
Derivative Liabilities	73	8
Derivatives Not Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	3,547	5,112
Derivative Assets	22	49
Derivative Liabilities	17	32
Derivatives Not Designated as Hedging Instruments: | Balance sheet items
Derivative [Line Items]
Notional Amounts	3,056	4,427
Derivative Assets	13	22
Derivative Liabilities	7	17
Derivatives Not Designated as Hedging Instruments: | Forecasted transactions
Derivative [Line Items]
Notional Amounts	449	537
Derivative Assets	9	6
Derivative Liabilities	9	11
Derivatives Not Designated as Hedging Instruments: | Cross-currency swaps
Derivative [Line Items]
Notional Amounts	42	148
Derivative Assets	0	21
Derivative Liabilities	1	4
Derivatives Not Designated as Hedging Instruments: | Commodity contracts
Derivative [Line Items]
Derivative Assets	0	0
Derivative Liabilities	0	0
Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	1,179	2,009
Derivative Assets	6	87
Derivative Liabilities	79	3
Derivatives Designated as Hedging Instruments: | Balance sheet items
Derivative [Line Items]
Notional Amounts	0	0
Derivative Assets	0	0
Derivative Liabilities	0	0
Derivatives Designated as Hedging Instruments: | Forecasted transactions
Derivative [Line Items]
Notional Amounts	323	758
Derivative Assets	6	14
Derivative Liabilities	5	3
Derivatives Designated as Hedging Instruments: | Commodity contracts
Derivative [Line Items]
Derivative Assets	0	49
Derivative Liabilities	4	0
Derivatives Designated as Hedging Instruments: | Interest rate swaps
Derivative [Line Items]
Notional Amounts	856	1,251
Derivative Assets	0	24
Derivative Liabilities	$ 70	$ 0

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, 2022	Dec. 31, 2021	Dec. 31, 2020
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ 20	$ 38	$ (165)
Debt-related
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	12	42	(125)
Other balance sheet items
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ 8	$ (5)	$ (40)

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, 2022	Dec. 31, 2021
Assets
Derivative assets	$ 28	$ 136
Liabilities
Derivative liabilities	96	35
Level 1 | Fair Value, Measurements, Recurring
Assets
Derivative assets	0	0
Investments and securities	20	42
Total	20	42
Liabilities
Derivative liabilities	0	0
Level 2 | Fair Value, Measurements, Recurring
Assets
Derivative assets	28	136
Investments and securities	0	0
Total	28	136
Liabilities
Derivative liabilities	96	35
Level 3 | Fair Value, Measurements, Recurring
Assets
Derivative assets	0	0
Investments and securities	13	20
Total	13	20
Liabilities
Derivative liabilities	$ 0	$ 0

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
Debt Instrument [Line Items]
Carrying value	$ 13,797	$ 13,044
Level 2
Debt Instrument [Line Items]
Estimated fair value of long-term debt portfolio	$ 11,994	$ 13,219

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests - Narrative (Details) € / shares in Units, $ in Millions	10 Months Ended	12 Months Ended			23 Months Ended	35 Months Ended
	Dec. 31, 2022 EUR (€) € / shares shares	Dec. 31, 2022 USD ($) shares	Dec. 31, 2021 USD ($) shares	Dec. 31, 2020 USD ($) shares	Dec. 31, 2022 EUR (€) € / shares shares	Dec. 31, 2021 EUR (€) € / shares shares	Feb. 28, 2022 USD ($)	Jan. 25, 2021 USD ($)	Jan. 22, 2019 USD ($)
Class of Stock [Line Items]
Authorized share capital | €	€ 1,825,000				€ 1,825,000	€ 1,825,000
Ordinary shares, authorized (in shares)	1,750,000,000				1,750,000,000	1,750,000,000
Ordinary shares, par value (euro per share) | € / shares	€ 0.001				€ 0.001	€ 0.001
Ordinary shares, issued (in shares)	552,012,862				552,012,862	552,012,862
Additions (reductions) to noncontrolling interests | $		$ 56	$ 876	$ 193
Afrox
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests | $				196
Noncontrolling Interests
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests | $		$ 56	$ 876	193
Dividends payable | $				$ 35
Ordinary shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	1,750,000,000				1,750,000,000	1,750,000,000
Ordinary shares, par value (euro per share) | € / shares	€ 0.001				€ 0.001	€ 0.001
Ordinary shares, issued (in shares)	552,012,862				552,012,862	552,012,862
Ordinary shares, outstanding (in shares)	492,457,627				492,457,627	508,680,879
New ordinary shares issued (in shares)		0	0	0
Ordinary shares | 2019 Share Repurchase Program
Class of Stock [Line Items]
Additional ordinary shares authorized for repurchase | $									$ 6,000
Ordinary shares repurchased (in shares)						24,847,354
Ordinary shares | 2021 Share Repurchase Program
Class of Stock [Line Items]
Additional ordinary shares authorized for repurchase | $								$ 5,000
Ordinary shares repurchased (in shares)					16,662,678
Ordinary shares | 2022 Share Repurchase Program
Class of Stock [Line Items]
Additional ordinary shares authorized for repurchase | $							$ 10,000
Ordinary shares repurchased (in shares)	15,474,759
A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000				25,000	25,000
Ordinary shares, par value (euro per share) | € / shares	€ 1				€ 1	€ 1
Ordinary shares, issued (in shares)	0				0	0
Ordinary shares, outstanding (in shares)	0				0	0
Deferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000				25,000	25,000
Ordinary shares, par value (euro per share) | € / shares	€ 1				€ 1	€ 1
Ordinary shares, issued (in shares)	0				0	0
Ordinary shares, outstanding (in shares)	0				0	0
Preferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000,000				25,000,000	25,000,000
Ordinary shares, par value (euro per share) | € / shares	€ 0.001				€ 0.001	€ 0.001
Ordinary shares, issued (in shares)	0				0	0
Ordinary shares, outstanding (in shares)	0				0	0

Share-Based Compensation - Narr

Share-Based Compensation - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation	$ 107	$ 128	$ 133
Share-based compensation expense related income tax benefit	$ 64	$ 64	$ 79
Closing stock price (in dollars per share)	$ 326.18
Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of shares issues in settlement of a vested award	0%
Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Percentage of shares issues in settlement of a vested award	200%
Stock Options
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Weighted-average fair values of options granted (in dollars per share)	$ 45.07	$ 37.80	$ 17.37
Total intrinsic value of stock options exercised	$ 176	$ 294	$ 264
Cash received from option exercises	36	50	36
Total cash tax benefit	61	$ 64	$ 70
Unrecognized compensation expense	$ 15
Weighted average performance period (years)	1 year
Granted (in shares)	476,000
Performance-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense	$ 42
Granted (in dollars per share)	$ 275.31
Granted (in shares)	369,000
Awards to be settled in cash (in shares)	12,000
Performance Shares ROC
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in dollars per share)	$ 257.63	$ 241.10	$ 161.56
Performance Shares TSR
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted (in dollars per share)	$ 301.42	301.04	198.61
Restricted Stock
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Unrecognized compensation expense	$ 32
Granted (in dollars per share)	$ 260.27	$ 242.60	$ 174.95
Granted (in shares)	139,512
Awards to be settled in cash (in shares)	18,000
2021 Plan
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Number of shares authorized for grant (in shares)	8,271,252
Authorized for issuance as RS, RSU or PSU (in shares)	2,726,282
Service period	3 years
2021 Plan | Minimum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period	1 year
2021 Plan | Maximum
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Exercisable period	10 years
2021 Plan | Performance-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period	3 years
Granted (in shares)	368,600
2019 Plan | Performance-Based
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Service period	3 years
Upward adjustment to awards granted (in shares)	226,690

Share-Based Compensation - Weig

Share-Based Compensation - Weighted-Average Assumptions (Details) - Stock Options	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Dividend yield	1.70%	1.70%	2.20%
Volatility	20.60%	18.40%	15.80%
Risk-free interest rate	1.70%	1.10%	0.60%
Expected term years	5 years	6 years	6 years

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Options (Details) - Stock Options $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) $ / shares shares
Number  of Options (000’s)
Beginning balance, outstanding (in shares) | shares	7,166
Granted (in shares) | shares	476
Exercised (in shares) | shares	(880)
Cancelled or expired (in shares) | shares	(42)
Ending balance, outstanding (in shares) | shares	6,720
Exercisable (in shares) | shares	5,383
Average Exercise Price
Beginning balance, outstanding (in dollars per share) | $ / shares	$ 152.56
Granted (in dollars per share) | $ / shares	270.99
Exercised (in dollars per share) | $ / shares	125.03
Cancelled or expired (in dollars per share) | $ / shares	239.21
Ending balance, outstanding (in dollars per share) | $ / shares	164.03
Exercisable (in dollars per share) | $ / shares	$ 145.71
Average Remaining Life
Outstanding at December 31, 2022	5 years
Exercisable at December 31, 2022	5 years
Aggregate Intrinsic Value
Outstanding at December 31, 2022 | $	$ 1,090
Exercisable at December 31, 2022 | $	$ 971

Share-Based Compensation - Perf

Share-Based Compensation - Performance-Based and Restricted Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Performance-Based
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	610,000
Granted (in shares)	369,000
Vested (in shares)	(383,000)
Cancelled and forfeited (in shares)	(13,000)
Non-vested at end of period (in shares)	583,000	610,000
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 204.39
Granted (in dollars per share)	275.31
Vested (in dollars per share)	184.32
Cancelled and forfeited (in dollars per share)	250.01
Non-vested at end of period (in dollars per share)	$ 226.04	$ 204.39
Restricted Stock
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	636,000
Granted (in shares)	139,512
Vested (in shares)	(113,000)
Cancelled and forfeited (in shares)	(17,000)
Non-vested at end of period (in shares)	646,000	636,000
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 172.90
Granted (in dollars per share)	260.27	$ 242.60	$ 174.95
Vested (in dollars per share)	168.33
Cancelled and forfeited (in dollars per share)	232.51
Non-vested at end of period (in dollars per share)	$ 190.33	$ 172.90

Retirement Programs - Narrative

Retirement Programs - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) multiemployerPlan employee shares	Dec. 31, 2021 USD ($)	Dec. 31, 2020 USD ($)	Dec. 31, 2023 USD ($)
Defined Contribution Plan Disclosure [Line Items]
Number of multiemployer plans participated in | multiemployerPlan	8
Estimated number of union employees in multiemployer plans | employee	200
Multiemployer plan, contributions by employer, percentage of employee contributions		1%	1%
Number of plans in red zone | multiemployerPlan	3
Pension contributions	$ 51	$ 42	$ 91
Pensions
Defined Contribution Plan Disclosure [Line Items]
Annual pay credits, percent of eligible compensation	4%
Minimum | Scenario, Forecast
Defined Contribution Plan Disclosure [Line Items]
Estimated pension plan contributions during next fiscal year				$ 40
Maximum | Scenario, Forecast
Defined Contribution Plan Disclosure [Line Items]
Estimated pension plan contributions during next fiscal year				$ 50
Praxair U.S. Defined Contribution Savings Plans
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan contributions	$ 56	51	46
Shares of common stock in esops (in shares) | shares	1,733,281
Praxair International Defined Contribution Savings Plans
Defined Contribution Plan Disclosure [Line Items]
Defined contribution plan contributions	$ 80	$ 101	$ 106

Retirement Programs - Pension a

Retirement Programs - Pension and Postretirement Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Defined Benefit Plan Disclosure [Line Items]
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost	$ (237)	$ (192)	$ (177)
Pensions
Defined Benefit Plan Disclosure [Line Items]
Service cost	127	157	152
Interest cost	201	154	213
Expected return on plan assets	(518)	(521)	(482)
Net amortization and deferral	74	171	86
Settlement charges	6	4	6
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost	(237)	(192)	(177)
Net periodic benefit cost (benefit)	$ (110)	$ (35)	$ (25)

Retirement Programs - Funded St

Retirement Programs - Funded Status (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in Plan Assets
Other long-term assets	$ 661	$ 139
Other current liabilities	(51)	(38)
Other long-term liabilities	(640)	(1,802)
Deferred tax obligation (benefit) (Note 7)	54	(305)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)	60	1,130
Pensions
Change in Benefit Obligation ("PBO")
Service cost	127	157	$ 152
Interest cost	201	154	213
Change in Plan Assets
Fair value of plan assets, January 1	10,416
Fair value of plan assets, December 31	7,685	10,416
U.S. | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1	2,719	2,895
Service cost	34	39
Interest cost	60	48
Divestitures	0	0
Participant contributions	11	11
Plan amendment	0	0
Actuarial loss (gain)	(528)	(101)
Benefits paid	(158)	(166)
Plan settlement	(9)	(7)
Foreign currency translation and other changes	0	0
Benefit obligation, December 31	2,129	2,719	2,895
Accumulated benefit obligation ("ABO")	1,982	2,503
Change in Plan Assets
Fair value of plan assets, January 1	2,448	2,310
Actual return on plan assets	(421)	281
Company contributions	0	0
Participant contributions	0	0
Benefits paid from plan assets	(136)	(143)
Divestitures	0	0
Foreign currency translation and other changes	0	0
Fair value of plan assets, December 31	1,891	2,448	2,310
Other long-term assets	13	15
Other current liabilities	(38)	(25)
Other long-term liabilities	(213)	(261)
Funded Status, End of Year	(238)	(271)
Net actuarial loss (gain)	357	364
Prior service cost (credit)	(12)	(13)
Deferred tax obligation (benefit) (Note 7)	(85)	(88)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)	260	263
Non-U.S. | Pensions
Change in Benefit Obligation ("PBO")
Benefit obligation, January 1	9,398	10,010
Service cost	93	118
Interest cost	141	106
Divestitures	0	(13)
Participant contributions	17	19
Plan amendment	0	0
Actuarial loss (gain)	(2,972)	(210)
Benefits paid	(296)	(333)
Plan settlement	(8)	(13)
Foreign currency translation and other changes	(787)	(286)
Benefit obligation, December 31	5,586	9,398	10,010
Accumulated benefit obligation ("ABO")	5,508	9,278
Change in Plan Assets
Fair value of plan assets, January 1	7,968	7,653
Actual return on plan assets	(1,302)	728
Company contributions	51	42
Participant contributions	17	19
Benefits paid from plan assets	(248)	(272)
Divestitures	0	(14)
Foreign currency translation and other changes	(692)	(188)
Fair value of plan assets, December 31	5,794	7,968	$ 7,653
Other long-term assets	648	124
Other current liabilities	(13)	(13)
Other long-term liabilities	(427)	(1,541)
Funded Status, End of Year	208	(1,430)
Net actuarial loss (gain)	(343)	1,078
Prior service cost (credit)	4	6
Deferred tax obligation (benefit) (Note 7)	139	(217)
Amount recognized in accumulated other comprehensive income (loss) (Note 7)	$ (200)	$ 867

Retirement Programs - Comparati

Retirement Programs - Comparative Funded Status (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Change in Benefit Obligation ("PBO")
Fair value of plan assets, December 31	$ 7,685	$ 10,416
Non-U.S.
Change in Benefit Obligation ("PBO")
Benefit obligation, December 31	5,586	9,398	$ 10,010
Fair value of plan assets, December 31	5,794	7,968	$ 7,653
Funded Status, End of Year	208	(1,430)
United Kingdom
Change in Benefit Obligation ("PBO")
Benefit obligation, December 31	3,100	5,879
Fair value of plan assets, December 31	3,625	5,577
Funded Status, End of Year	525	(302)
Germany
Change in Benefit Obligation ("PBO")
Benefit obligation, December 31	1,485	2,240
Fair value of plan assets, December 31	1,285	1,359
Funded Status, End of Year	(200)	(881)
Other Non-U.S.
Change in Benefit Obligation ("PBO")
Benefit obligation, December 31	1,001	1,279
Fair value of plan assets, December 31	884	1,032
Funded Status, End of Year	$ (117)	$ (247)

Retirement Programs - Changes I

Retirement Programs - Changes In Plan Assets and Benefit Obligations Recognized in OCI (Details) - Pensions - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Defined Benefit Plan Disclosure [Line Items]
Current year net actuarial losses (gains)	$ (1,259)	$ (787)
Amortization of net actuarial gains (losses)	(75)	(170)
Amortization of prior service credits (costs)	1	(1)
Pension settlements	(6)	(4)
Foreign currency translation and other changes	(90)	(39)
Total recognized in other comprehensive income	$ (1,429)	$ (1,001)

Retirement Programs - Plans Whe

Retirement Programs - Plans Where the ABO Exceeds Plan Assets Fair Value (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
U.S.
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation ("ABO")	$ 1,895	$ 2,387
Fair value of plan assets	1,791	2,317
Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Accumulated benefit obligation ("ABO")	1,848	8,404
Fair value of plan assets	$ 1,472	$ 6,947

Retirement Programs - Plan Wher

Retirement Programs - Plan Where the PBO Exceeds Plan Asset Fair Value (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2022	Dec. 31, 2021
U.S.
Defined Contribution Plan Disclosure [Line Items]
Projected benefit obligation ("PBO")	$ 1,948	$ 2,467
Fair value of plan assets	1,791	2,317
Non-U.S.
Defined Contribution Plan Disclosure [Line Items]
Projected benefit obligation ("PBO")	1,901	8,499
Fair value of plan assets	$ 1,478	$ 6,964

Retirement Programs - Assumptio

Retirement Programs - Assumptions Used in Determining Benefit Obligations and Net Benefit Costs (Details) - Pensions	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
U.S.
Defined Benefit Plan Disclosure [Line Items]
Discount rate		5.35%	2.78%
Interest crediting rate		4.02%	2.06%
Rate of increase in compensation levels		3.25%	3.25%
Discount rate		2.78%	2.40%
Interest crediting rate		2.06%	1.57%
Rate of increase in compensation levels		3.25%	3.25%
Expected long-term rate of return on plan assets		7%	7%
Actual rate of return on plan assets		7%
U.S. | Scenario, Forecast
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	7%
Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Discount rate		4.58%	1.82%
Interest crediting rate		2.13%	1.03%
Rate of increase in compensation levels		2.59%	2.55%
Discount rate		1.82%	1.36%
Interest crediting rate		1.03%	1.01%
Rate of increase in compensation levels		2.55%	2.55%
Expected long-term rate of return on plan assets		5.60%	5.28%
Actual rate of return on plan assets		5.10%
Non-U.S. | Scenario, Forecast
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	5.60%
Equity securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		7.70%
Equity securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.40%
Fixed income securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.40%
Fixed income securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.30%
Other | U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.30%
Other | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5%
Minimum | Equity securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50%	40%
Minimum | Equity securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		15%	15%
Minimum | Fixed income securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		20%	30%
Minimum | Fixed income securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30%	30%
Minimum | Other | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		2%	5%
Minimum | Other | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30%	30%
Maximum | Equity securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		70%	60%
Maximum | Equity securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		25%	25%
Maximum | Fixed income securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50%	50%
Maximum | Fixed income securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50%	50%
Maximum | Other | U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		8%	15%
Maximum | Other | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50%	50%

Retirement Programs - Pension P

Retirement Programs - Pension Plan Assets (Details) - Pensions	Dec. 31, 2022	Dec. 31, 2021
Equity securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	60%	66%
Equity securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	20%	27%
Fixed income securities | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	29%	25%
Fixed income securities | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	30%	35%
Other | U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	11%	9%
Other | Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	50%	38%

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, 2022	Dec. 31, 2021
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	$ 10,416
Fair value of plan assets, December 31	7,685	$ 10,416
Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,740	1,466
Gain/(Loss) for the period	98	56
Purchases	83	302
Sales	(56)	(46)
Transfer into / (out of) Level 3	33	0
Foreign currency translation	(139)	(38)
Fair value of plan assets, December 31	1,759	1,740
Pool Funds Measured at NAV
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	2,052
Fair value of plan assets, December 31	1,457	2,052
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	259
Fair value of plan assets, December 31	313	259
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	259
Fair value of plan assets, December 31	313	259
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	1,633
Fair value of plan assets, December 31	778	1,633
Global equities | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,633
Fair value of plan assets, December 31	778	1,633
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	314
Fair value of plan assets, December 31	248	314
Mutual funds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	314
Fair value of plan assets, December 31	248	314
Mutual 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
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	1,624
Fair value of plan assets, December 31	1,317	1,624
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	1,624
Fair value of plan assets, December 31	1,317	1,624
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	509
Fair value of plan assets, December 31	245	509
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	509
Fair value of plan assets, December 31	245	509
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	133
Fair value of plan assets, December 31	156	133
Mutual funds | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	121
Fair value of plan assets, December 31	101	121
Mutual funds | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	12
Fair value of plan assets, December 31	55	12
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	647
Fair value of plan assets, December 31	372	647
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	647
Fair value of plan assets, December 31	372	647
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	253
Fair value of plan assets, December 31	18	253
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	253
Fair value of plan assets, December 31	18	253
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	360
Fair value of plan assets, December 31	353	360
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	360	335
Gain/(Loss) for the period	5	27
Purchases	18	13
Sales	(22)	(4)
Transfer into / (out of) Level 3	0	(1)
Foreign currency translation	(8)	(10)
Fair value of plan assets, December 31	353	360
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	1,368
Fair value of plan assets, December 31	1,360	1,368
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	1,368	1,120
Gain/(Loss) for the period	93	28
Purchases	63	289
Sales	(34)	(42)
Transfer into / (out of) Level 3	0	0
Foreign currency translation	(130)	(27)
Fair value of plan assets, December 31	1,360	1,368
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	12
Fair value of plan assets, December 31	46	12
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	12	11
Gain/(Loss) for the period	0	1
Purchases	2	0
Sales	0	0
Transfer into / (out of) Level 3	33	1
Foreign currency translation	(1)	(1)
Fair value of plan assets, December 31	46	12
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	1,193
Fair value of plan assets, December 31	982	1,193
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	1,193
Fair value of plan assets, December 31	982	1,193
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
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	59
Fair value of plan assets, December 31	40	59
Other investments | Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1
Fair value of plan assets, December 31	1	1
Other investments | Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	58
Fair value of plan assets, December 31	39	58
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
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	8,364
Fair value of plan assets, December 31	6,228	8,364
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	2,328
Fair value of plan assets, December 31	1,441	2,328
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	4,296
Fair value of plan assets, December 31	3,028	4,296
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	1,740
Fair value of plan assets, December 31	$ 1,759	$ 1,740

Retirement Programs - Contribut

Retirement Programs - Contributions and Estimated Future Benefit Payments (Details) - Pensions $ in Millions	Dec. 31, 2022 USD ($)
U.S.
Defined Benefit Plan Disclosure [Line Items]
2023	$ 216
2024	158
2025	161
2026	160
2027	163
2028-2032	813
Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
2023	320
2024	319
2025	327
2026	346
2027	345
2028-2032	$ 1,788

Commitments and Contingencies (

Commitments and Contingencies (Details) R$ in Millions, $ in Millions	Sep. 01, 2010 USD ($) company	Dec. 31, 2022 USD ($)	Dec. 30, 2022	Dec. 31, 2021 USD ($)	Apr. 23, 2019 € / shares	Apr. 08, 2019 shares	Sep. 01, 2010 BRL (R$)
Other Commitments [Line Items]
Brazil tax matters estimated exposure		$ 240
Outstanding letters of credit, bank guarantees and surety bonds		3,578
Contract liabilities		3,986		$ 3,699
RCA
Other Commitments [Line Items]
Contract liabilities		$ 1,200
RUSSIAN FEDERATION
Other Commitments [Line Items]
Maximum allowed percent of net assets for asset disposal			5%
White Martins
Other Commitments [Line Items]
Number of defendants | company	5
Initial CADE civil fine imposed	$ 417						R$ 2200
Revised CADE civil fine	322						1,700
MG Industries GmbH
Other Commitments [Line Items]
Initial CADE civil fine imposed	45						237
Revised CADE civil fine	$ 36						R$ 188
Linde AG
Other Commitments [Line Items]
Ordinary shares, outstanding (in shares) | 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, 2022	productLine	reportableSegment	extensionOption	distribution_method
Segment Reporting [Abstract]
Number of major product lines | productLine	2
Number of geographic segments		3	3
Number of reportable segments | reportableSegment		4
Number of distribution methods | distribution_method				3

Segment Information - Reportabl

Segment Information - Reportable Segments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Sales by Major Country [Line Items]
Total Sales	$ 33,364	$ 30,793	$ 27,243
Total operating profit	5,369	4,984	3,322
Russia-Ukraine conflict and other charges (Note 3)	(1,029)	(273)	(506)
Total depreciation and amortization	4,204	4,635	4,626
Total Capital Expenditures and Acquisitions	3,283	3,174	3,468
Total long-lived assets	23,548	26,003	28,711
United States
Sales by Major Country [Line Items]
Total Sales	10,553	9,123	8,475
Total long-lived assets	7,663	7,659	7,777
Germany
Sales by Major Country [Line Items]
Total Sales	3,662	3,601	3,740
Total long-lived assets	1,678	2,003	2,394
China
Sales by Major Country [Line Items]
Total Sales	2,643	2,562	2,061
Total long-lived assets	2,176	2,385	2,413
United Kingdom
Sales by Major Country [Line Items]
Total Sales	1,954	2,060	1,595
Total long-lived assets	704	1,078	1,313
Australia
Sales by Major Country [Line Items]
Total Sales	1,372	1,307	1,071
Total long-lived assets	688	872	1,105
Brazil
Sales by Major Country [Line Items]
Total Sales	1,158	1,065	822
Total long-lived assets	720	705	734
Other – non-U.S.
Sales by Major Country [Line Items]
Total Sales	12,022	11,075	9,479
Total long-lived assets	9,919	11,301	12,976
Americas
Sales by Major Country [Line Items]
Total Sales	13,874	12,103	10,459
EMEA
Sales by Major Country [Line Items]
Total Sales	8,443	7,643	6,449
APAC
Sales by Major Country [Line Items]
Total Sales	6,480	6,133	5,687
Engineering
Sales by Major Country [Line Items]
Total Sales	$ 2,762	$ 2,867	$ 2,851
Engineering | Germany | Revenue from Contract with Customer, Segment Benchmark | Geographic Concentration Risk
Sales by Major Country [Line Items]
Concentration risk, percentage	44%	53%	62%
Other
Sales by Major Country [Line Items]
Total Sales	$ 1,805	$ 2,047	$ 1,797
Operating Segments
Sales by Major Country [Line Items]
Total operating profit	7,904	7,176	5,797
Operating Segments | Americas
Sales by Major Country [Line Items]
Total Sales	13,874	12,103	10,459
Total operating profit	3,732	3,368	2,773
Russia-Ukraine conflict and other charges (Note 3)	(4)	0	(72)
Total depreciation and amortization	1,320	1,243	1,196
Total Capital Expenditures and Acquisitions	1,698	1,354	1,425
Operating Segments | EMEA
Sales by Major Country [Line Items]
Total Sales	8,443	7,643	6,449
Total operating profit	2,013	1,889	1,465
Russia-Ukraine conflict and other charges (Note 3)	(751)	(238)	(155)
Total depreciation and amortization	661	752	723
Total Capital Expenditures and Acquisitions	550	669	670
Operating Segments | APAC
Sales by Major Country [Line Items]
Total Sales	6,480	6,133	5,687
Total operating profit	1,670	1,502	1,277
Russia-Ukraine conflict and other charges (Note 3)	(28)	22	(12)
Total depreciation and amortization	593	611	619
Total Capital Expenditures and Acquisitions	889	995	1,214
Operating Segments | Engineering
Sales by Major Country [Line Items]
Total Sales	2,762	2,867	2,851
Total operating profit	555	473	435
Russia-Ukraine conflict and other charges (Note 3)	(205)	(26)	(70)
Total depreciation and amortization	33	39	36
Total Capital Expenditures and Acquisitions	28	25	13
Operating Segments | Other
Sales by Major Country [Line Items]
Total Sales	1,805	2,047	1,797
Total operating profit	(66)	(56)	(153)
Russia-Ukraine conflict and other charges (Note 3)	(41)	(31)	(197)
Total depreciation and amortization	116	127	132
Total Capital Expenditures and Acquisitions	118	131	146
Segment Reconciling Items
Sales by Major Country [Line Items]
Russia-Ukraine conflict and other charges (Note 3)	(1,029)	(273)	(506)
Purchase accounting impacts - Linde AG	(1,506)	(1,919)	(1,969)
Total depreciation and amortization	2,723	2,772	2,706
Purchase accounting impacts - Linde AG	1,481	1,863	1,920
Intersegment Eliminations | Engineering
Sales by Major Country [Line Items]
Total Sales	$ (1,035)	$ (896)	$ (786)

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2022 USD ($) distribution_method	Dec. 31, 2021 USD ($)
Disaggregation of Revenue [Line Items]
Number of distribution methods | distribution_method	3
Contract assets	$ 124	$ 134
Contract liabilities	3,986	3,699
Current contract liabilities	3,073	2,940
Contract with customer, liability, revenue recognized	1,305
Remaining performance obligation	$ 51,000
Contract term	20 years
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2023-01-01
Disaggregation of Revenue [Line Items]
Remaining performance obligation, expected timing of satisfaction	5 years
Other Noncurrent Liabilities
Disaggregation of Revenue [Line Items]
Other long-term liabilities	$ 913	$ 759
Engineering | RUSSIAN FEDERATION | Russia-Ukraine Conflict, International Sanctions
Disaggregation of Revenue [Line Items]
Contract liabilities	$ 1,700
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
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, 2022	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Sales	$ 33,364	$ 30,793	$ 27,243
Merchant
Disaggregation of Revenue [Line Items]
Sales	8,691	7,860	6,859
On-Site
Disaggregation of Revenue [Line Items]
Sales	8,934	7,345	5,916
Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	10,871	10,551	9,790
Other
Disaggregation of Revenue [Line Items]
Sales	4,868	5,037	4,678
Americas
Disaggregation of Revenue [Line Items]
Sales	13,874	12,103	10,459
Americas | Merchant
Disaggregation of Revenue [Line Items]
Sales	3,786	3,279	2,839
Americas | On-Site
Disaggregation of Revenue [Line Items]
Sales	4,048	3,225	2,513
Americas | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	5,831	5,456	5,034
Americas | Other
Disaggregation of Revenue [Line Items]
Sales	209	143	73
EMEA
Disaggregation of Revenue [Line Items]
Sales	8,443	7,643	6,449
EMEA | Merchant
Disaggregation of Revenue [Line Items]
Sales	2,509	2,227	1,870
EMEA | On-Site
Disaggregation of Revenue [Line Items]
Sales	2,415	1,824	1,354
EMEA | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	3,466	3,539	3,175
EMEA | Other
Disaggregation of Revenue [Line Items]
Sales	53	53	50
APAC
Disaggregation of Revenue [Line Items]
Sales	6,480	6,133	5,687
APAC | Merchant
Disaggregation of Revenue [Line Items]
Sales	2,220	2,181	2,005
APAC | On-Site
Disaggregation of Revenue [Line Items]
Sales	2,471	2,296	2,049
APAC | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	1,523	1,532	1,559
APAC | Other
Disaggregation of Revenue [Line Items]
Sales	266	124	74
Engineering
Disaggregation of Revenue [Line Items]
Sales	2,762	2,867	2,851
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	2,762	2,867	2,851
Other
Disaggregation of Revenue [Line Items]
Sales	1,805	2,047	1,797
Other | Merchant
Disaggregation of Revenue [Line Items]
Sales	176	173	145
Other | On-Site
Disaggregation of Revenue [Line Items]
Sales	0	0	0
Other | Packaged Gas
Disaggregation of Revenue [Line Items]
Sales	51	24	22
Other | Other
Disaggregation of Revenue [Line Items]
Sales	$ 1,578	$ 1,850	$ 1,630
Sales | Revenue from Contract with Customer Benchmark
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	100%	100%	100%
Sales | Revenue from Contract with Customer Benchmark | Merchant
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	26%	26%	25%
Sales | Revenue from Contract with Customer Benchmark | On-Site
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	27%	24%	22%
Sales | Revenue from Contract with Customer Benchmark | Packaged Gas
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	33%	34%	36%
Sales | Revenue from Contract with Customer Benchmark | Other
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	14%	16%	17%

Subsequent Events (Details)

Subsequent Events (Details) - nexAir, LLC - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2022	Jan. 06, 2023
Subsequent Event [Line Items]
Annual sales of acquiree	$ 400
Subsequent Event
Subsequent Event [Line Items]
Remaining ownership percentage acquired in acquisition		77.20%