Linde (LIN) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2020	Apr. 30, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2020
Document Transition Report	false
Entity File Number	001-38730
Entity Registrant Name	LINDE PLC
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1448883
Entity Address, Address Line One	The Priestley Centre
Entity Address, Address Line Two	10 Priestley Road,
Entity Address, Address Line Three	Surrey Research Park,
Entity Address, City or Town	Guildford,
Entity Address, Postal Zip Code	GU2 7XY
Entity Address, Country	GB
City Area Code	14
Local Phone Number	83 242200
Title of 12(b) Security	Ordinary shares (€0.001 nominal value per share)
Trading Symbol	LIN
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		525,185,319
Amendment Flag	false
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Entity Central Index Key	0001707925
Current Fiscal Year End Date	--12-31

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Statement [Abstract]
Sales	$ 6,739	$ 6,944
Cost of sales, exclusive of depreciation and amortization	3,843	4,116
Selling, general and administrative	861	879
Depreciation and amortization	1,142	1,223
Research and development	44	46
Cost reduction programs and other charges	131	89
Other income (expense) - net	15	18
Operating Profit	733	609
Interest expense - net	24	23
Net pension and OPEB cost (benefit), excluding service cost	(45)	15
Income From Continuing Operations Before Income Taxes and Equity Investments	754	571
Income taxes on continuing operations	165	140
Income From Continuing Operations Before Equity Investments	589	431
Income from equity investments	17	34
Income From Continuing Operations (Including Noncontrolling Interests)	606	465
Income from discontinued operations, net of tax	2	89
Net Income (Including Noncontrolling Interests)	608	554
Less: noncontrolling interests from continuing operations	(35)	(30)
Less: noncontrolling interest from discontinued operations	0	(7)
Net Income – Linde plc	573	517
Income from continuing operations	571	435
Income from discontinued operations	$ 2	$ 82
Per Share Data – Linde plc Shareholders
Basic earnings per share from continuing operations (in dollars per share)	$ 1.07	$ 0.80
Basic earnings per share from discontinued operations (in dollars per share)	0	0.15
Basic earnings per share (in dollars per share)	1.07	0.95
Diluted earnings per share from continuing operations (in dollars per share)	1.07	0.79
Diluted earnings per share from discontinued operations (in dollars per share)	0	0.15
Diluted earnings per share (in dollars per share)	$ 1.07	$ 0.94
Weighted Average Shares Outstanding (000’s):
Basic shares outstanding (in shares)	531,215	545,554
Diluted shares outstanding (in shares)	534,956	549,147

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Comprehensive Income [Abstract]
NET INCOME (INCLUDING NONCONTROLLING INTERESTS)	$ 608	$ 554
Translation adjustments:
Foreign currency translation adjustments	(2,740)	123
Reclassification to net income	0	12
Income taxes	25	(3)
Translation adjustments	(2,715)	132
Funded status - retirement obligations (Note 8):
Retirement program remeasurements	58	(2)
Reclassifications to net income	22	64
Income taxes	(15)	(18)
Funded status - retirement obligations	65	44
Derivative instruments (Note 5):
Current unrealized gain (loss)	(65)	(17)
Reclassifications to net income	24	0
Income taxes	11	3
Derivative instruments	(30)	(14)
Securities:
Current unrealized gain (loss)	0	(8)
Reclassifications to net income	0	0
Income taxes	0	0
Securities	0	(8)
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)	(2,680)	154
COMPREHENSIVE INCOME (LOSS) (INCLUDING NONCONTROLLING INTERESTS)	(2,072)	708
Less: noncontrolling interests	71	30
COMPREHENSIVE INCOME (LOSS) - LINDE PLC	$ (2,001)	$ 738

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Assets
Cash and cash equivalents	$ 4,014	$ 2,700
Accounts receivable - net	4,084	4,322
Contract assets	311	368
Inventories	1,689	1,697
Assets held for sale	160	125
Prepaid and other current assets	1,255	1,140
Total Current Assets	11,513	10,352
Property, plant and equipment - net	27,418	29,064
Goodwill	26,073	27,019
Other intangible assets - net	15,339	16,137
Other long-term assets	4,026	4,040
Total Assets	84,369	86,612
Liabilities and equity
Accounts payable	2,965	3,266
Short-term debt	4,848	1,732
Current portion of long-term debt	2,006	1,531
Contract liabilities	1,854	1,758
Liabilities of assets held for sale	45	2
Other current liabilities	3,772	3,871
Total Current Liabilities	15,490	12,160
Long-term debt	10,021	10,693
Other long-term liabilities	11,615	12,124
Total Liabilities	37,126	34,977
Redeemable noncontrolling interests	92	113
Linde plc Shareholders’ Equity:
Ordinary shares, €0.001 par value, authorized 1,750,000,000 shares, 2020 issued: 552,012,862 ordinary shares; 2019 issued: 552,012,862 ordinary shares	1	1
Additional paid-in capital	40,185	40,201
Retained earnings	16,850	16,842
Accumulated other comprehensive income (loss) (Note 11)	(7,388)	(4,814)
Less: Treasury stock, at cost (2020 – 26,845,143 shares and 2019 – 17,632,318 shares)	(4,872)	(3,156)
Total Linde plc Shareholders’ Equity	44,776	49,074
Noncontrolling interests	2,375	2,448
Total Equity	47,151	51,522
Total Liabilities and Equity	$ 84,369	$ 86,612

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Parenthetical) - € / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (eur per share)	€ 0.01	€ 0.01
Common stock, authorized (in shares)	1,750,000,000	1,750,000,000
Common stock, issued (in shares)	552,012,862	552,012,862
Treasury stock, shares (in shares)	26,845,143	17,632,318

Condensed Consolidated Statemen

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operations
Net Income – Linde plc	$ 573	$ 517
Less: Income from discontinued operations, net of tax and noncontrolling interests	(2)	(82)
Add: Noncontrolling interests from continuing operations	35	30
Income from continuing operations (including noncontrolling interests)	606	465
Adjustments to reconcile net income to net cash provided by operating activities:
Cost reduction programs and other charges, net of payments	40	(167)
Amortization of merger-related inventory step-up	0	10
Depreciation and amortization	1,142	1,223
Deferred income taxes	(107)	(14)
Share-based compensation	43	16
Working capital:
Accounts receivable	(109)	(56)
Inventory	(62)	(32)
Prepaid and other current assets	(92)	(79)
Payables and accruals	(183)	(31)
Contract assets and liabilities, net	176	(84)
Pension contributions	(17)	(18)
Long-term assets, liabilities and other	(90)	(165)
Net cash provided by operating activities	1,347	1,068
Investing
Capital expenditures	(803)	(843)
Acquisitions, net of cash acquired	(41)	(152)
Divestitures and asset sales, net of cash divested	231	3,455
Net cash provided by (used for) investing activities	(613)	2,460
Financing
Short-term debt borrowings (repayments) - net	3,149	(533)
Long-term debt borrowings	16	22
Long-term debt repayments	(53)	(516)
Issuances of ordinary shares	13	28
Purchases of ordinary shares	(1,828)	(725)
Cash dividends - Linde plc shareholders	(511)	(477)
Noncontrolling interest transactions and other	(27)	(10)
Net cash provided by (used for) financing activities	759	(2,211)
Discontinued Operations
Cash provided by operating activities	0	63
Cash used for investing activities	0	(58)
Cash provided by financing activities	0	5
Net cash provided by discontinued operations	0	10
Effect of exchange rate changes on cash and cash equivalents	(179)	8
Change in cash and cash equivalents	1,314	1,335
Cash and cash equivalents, beginning-of-period	2,700	4,466
Cash and cash equivalents, including discontinued operations	4,014	5,801
Cash and cash equivalents of discontinued operations	0	(10)
Cash and cash equivalents, end-of-period	$ 4,014	$ 5,791

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Presentation of Condensed Consolidated Financial Statements - In the opinion of Linde management, the accompanying condensed consolidated financial statements include all adjustments necessary for a fair presentation of the results for the interim periods presented and such adjustments are of a normal recurring nature. The accompanying condensed consolidated financial statements should be read in conjunction with the notes to the consolidated financial statements of Linde plc and subsidiaries in Linde's 2019 Annual Report on Form 10-K. There have been no material changes to the company’s significant accounting policies during 2020 . Accounting Standards Implemented in 2020 • Credit Losses on Financial Instruments –In June 2016, the FASB issued updated guidance on the measurement of credit losses. The guidance introduces a new accounting model for expected credit losses on financial instruments, including trade receivables, based on estimates of current expected credit losses. This guidance is effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a modified retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Simplifying the Test for Goodwill Impairment – In January 2017, the FASB issued updated guidance on the measurement of goodwill. The new guidance eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The guidance is effective for the company beginning in the first quarter 2020. The adoption of the guidance had no impact on the consolidated financial statements. • Fair Value Measurement Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for fair value measurements. The guidance is effective in fiscal year 2020, with early adoption permitted. Certain amendments must be applied prospectively while other amendments must be applied retrospectively. The adoption of the guidance had an immaterial impact on the consolidated financial statements. Accounting Standards to be Implemented • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 2021, with early adoption permitted, and must be applied on a retrospective basis. The company is evaluating the impact this guidance will have on the disclosures in the notes to the consolidated financial statements. Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation. Other Developments

Cost Reduction Programs and Oth

Cost Reduction Programs and Other Charges	3 Months Ended
	Mar. 31, 2020
Restructuring and Related Activities [Abstract]
Cost Reduction Programs and Other Charges	Cost Reduction Programs and Other Charges 2020 Charges Cost reduction programs and other charges were $131 million for the three months ended March 31, 2020 ( $95 million after tax). The following table summarizes the activities related to the company's cost reduction charges for the three months ended March 31, 2020: Quarter Ended March 31, 2020 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger-related and other charges Total Americas $ 6 $ 15 $ 21 $ — $ 21 EMEA 26 — 26 3 29 APAC 2 2 4 8 12 Engineering 14 — 14 1 15 Other 10 3 13 41 54 Total $ 58 $ 20 $ 78 $ 53 $ 131 Cost Reduction Programs Total cost reduction program related charges were $78 million for the three months ended March 31, 2020 ( $56 million after tax). Severance costs Severance costs of $58 million for the three months ended March 31, 2020 are for the elimination of approximately 600 positions, largely in the EMEA and Engineering segments, of which approximately 450 have terminated employment. The majority of these actions are anticipated to be completed by 2021. Other cost reduction charges Other cost reduction charges of $20 million for the three months ended March 31, 2020 are primarily charges related to the execution of the company's synergistic actions including location consolidations and business rationalization projects, software and process harmonization, and associated non-recurring costs. Merger-related Costs and Other Charges Linde incurred merger-related costs and other charges which totaled $53 million ( $39 million after tax) for the three months ended March 31, 2020 . Cash Requirements The total cash requirements of the cost reduction program and other charges during the three months ended March 31, 2020 are estimated to be approximately $74 million . Total cost reduction programs and other charges, net of payments in the condensed consolidated statements of cash flows for the three months ended March 31, 2020 also reflects the impact of cash payments of liabilities, including merger-related tax liabilities, accrued as of December 31, 2019. The following table summarizes the activities related to the company's cost reduction related charges for the three months ended March 31, 2020 : (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger-related and other charges Total Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 2020 Cost Reduction Programs and Other Charges 58 20 78 53 131 Less: Cash payments (24 ) (4 ) (28 ) (36 ) (64 ) Less: Non-cash charges — (15 ) (15 ) (39 ) (54 ) Foreign currency translation and other (1 ) — (1 ) (2 ) (3 ) Balance, March 31, 2020 $ 150 $ 17 $ 167 $ 43 $ 210 2019 Charges Cost reduction programs and other charges were $ 89 million for the quarter ended March 31, 2019 ( $81 million after tax and noncontrolling interests), including merger-related costs of $56 million ( $53 million after-tax) and synergy-related charges, primarily severance, of $33 million ( $28 million after-tax). Classification in the condensed consolidated financial statements

Supplemental Information

Supplemental Information	3 Months Ended
	Mar. 31, 2020
Supplemental Information [Abstract]
Supplemental Information	Supplemental Information Receivables For trade receivables an expected credit loss approach was adopted as of January 1, 2020. Linde applies loss rates that are lifetime expected credit losses at initial recognition of the receivables. These expected loss rates are based on an analysis of the actual historical default rates based on 2 years 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 critically evaluated based on the expectations of the responsible management team regarding the collectability of the receivables. Gross receivables aged less than one year were $4,177 million and $4,390 million at March 31, 2020 and December 31, 2019 respectively and gross receivables aged greater than one year were $261 million and $249 million at March 31, 2020 and December 31, 2019 respectively. Receivables aged greater than one year are generally fully reserved unless specific circumstances warrant exceptions. Trade receivables net of reserves were $4,084 million at March 31, 2020 and $4,322 million at December 31, 2019. Allowances for expected credit losses were $363 at March 31, 2020 and $306 million at December 31, 2019. Provisions for expected credit losses were $46 million and $56 million for the three months ended March 31, 2020 and 2019, respectively. The allowance activity in the three months ended March 31, 2020 related to write-offs of uncollectible amounts, net of recoveries and currency movements is not material. Inventories The following is a summary of Linde's consolidated inventories: (Millions of dollars) March 31, December 31, Inventories Raw materials and supplies $ 374 $ 396 Work in process 338 331 Finished goods 977 970 Total inventories $ 1,689 $ 1,697

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Debt	Debt The following is a summary of Linde's outstanding debt at March 31, 2020 and December 31, 2019 : (Millions of dollars) March 31, December 31, SHORT-TERM Commercial paper and U.S. bank borrowings $ 3,994 $ 996 Other bank borrowings (primarily international) 854 736 Total short-term debt 4,848 1,732 LONG-TERM (a) (U.S. dollar denominated unless otherwise noted) 2.25% Notes due 2020 300 300 1.75% Euro denominated notes due 2020 (b) 1,113 1,137 0.634% Euro denominated notes due 2020 55 56 4.05% Notes due 2021 499 499 3.875% Euro denominated notes due 2021 (b) 694 711 3.00% Notes due 2021 499 499 0.250% Euro denominated notes due 2022 (b) 1,110 1,129 2.45% Notes due 2022 599 599 2.20% Notes due 2022 499 499 2.70% Notes due 2023 499 499 2.00% Euro denominated notes due 2023 (b) 761 776 5.875% GBP denominated notes due 2023 (b) 428 456 1.20% Euro denominated notes due 2024 605 615 1.875% Euro denominated notes due 2024 (b) 356 361 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 547 556 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 196 1.652% Euro denominated notes due 2027 91 93 1.00% Euro denominated notes due 2028 (b) 865 872 1.90% Euro denominated notes due 2030 117 118 3.55% Notes due 2042 662 662 Other 10 10 International bank borrowings 262 309 Obligations under finance leases 137 149 12,027 12,224 Less: current portion of long-term debt (2,006 ) (1,531 ) Total long-term debt 10,021 10,693 Total debt $ 16,875 $ 13,956 (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) March 31, 2020 and December 31, 2019 included a cumulative $9 million and $38 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. Refer to Note 5 for additional information. The company maintains a $5 billion unsecured revolving credit agreement with a syndicate of banking institutions that expires March 26, 2024. There are no financial maintenance covenants contained within the credit agreement. No borrowings were outstanding under the credit agreement as of March 31, 2020 .

Financial Instruments

Financial Instruments	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Financial Instruments	Financial Instruments In its normal operations, Linde is exposed to market risks relating to fluctuations in interest rates, foreign currency exchange rates, energy costs and to a lesser extent precious metal prices. The objective of financial risk management at Linde is to minimize the negative impact of such fluctuations on the company’s earnings and cash flows. To manage these risks, among other strategies, Linde routinely enters into various derivative financial instruments (“derivatives”) including interest-rate swap and treasury rate lock agreements, currency-swap agreements, forward contracts, currency options, and commodity-swap agreements. These instruments are not entered into for trading purposes and Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives that the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury-rate locks as hedges for accounting purposes; however, cross-currency interest rate contracts are generally not designated as hedges for accounting purposes. Certain currency contracts related to forecasted transactions are designated as hedges for accounting purposes. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Counterparties to Linde's derivatives are major banking institutions with credit ratings of investment grade or better. The company has Credit Support Annexes ("CSAs") in place 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 March 31, 2020 , the impact of such collateral posting arrangements on the fair value of derivatives was insignificant. Management believes the risk of incurring losses on derivative contracts related to credit risk is remote and any losses would be immaterial. The following table is a summary of the notional amount and fair value of derivatives outstanding at March 31, 2020 and December 31, 2019 for consolidated subsidiaries: Fair Value Notional Amounts Assets (a) Liabilities (a) (Millions of dollars) March 31, December 31, March 31, December 31, March 31, December 31, Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 6,896 $ 7,936 $ 64 $ 62 $ 109 $ 37 Forecasted transactions 580 748 16 14 32 15 Cross-currency interest rate swaps 994 1,029 102 35 44 40 Commodity contracts N/A N/A — — 3 — Total $ 8,470 $ 9,713 $ 182 $ 111 $ 188 $ 92 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ 27 $ — $ 2 $ — $ 3 Forecasted transactions 136 464 13 9 24 3 Commodity contracts N/A N/A — 6 14 1 Interest rate swaps 1,865 1,908 51 39 — — Total Hedges $ 2,001 $ 2,399 $ 64 $ 56 $ 38 $ 7 Total Derivatives $ 10,471 $ 12,112 $ 246 $ 167 $ 226 $ 99 (a) Current assets of $104 million are recorded in prepaid and other current assets; long-term assets of $142 million are recorded in other long-term assets; current liabilities of $167 million are recorded in other current liabilities; and long-term liabilities of $59 million are recorded in other long-term liabilities. Balance Sheet Items Foreign currency contracts related to balance sheet items consist of forward contracts entered into to manage the exposure to fluctuations in foreign-currency exchange rates on recorded balance sheet assets and liabilities denominated in currencies other than the functional currency of the related operating unit. Certain forward currency contracts are entered into to protect underlying monetary assets and liabilities denominated in foreign currencies from foreign exchange risk and are not designated as hedging instruments. For balance sheet items that are not designated as hedging instruments, the fair value adjustments on these contracts are offset by the fair value adjustments recorded on the underlying monetary assets and liabilities. Forecasted Transactions Foreign currency contracts related to forecasted transactions consist of forward contracts entered into to manage the exposure to fluctuations in foreign-currency exchange rates on (1) forecasted purchases of capital-related equipment and services, (2) forecasted sales, or (3) other forecasted cash flows denominated in currencies other than the functional currency of the related operating units. For forecasted transactions that are designated as cash flow hedges, fair value adjustments are recorded to accumulated other comprehensive income ("AOCI") with deferred amounts reclassified to earnings over the same time period as the income statement impact of the associated purchase. For forecasted transactions that do not qualify for cash flow hedging relationships, fair value adjustments are recorded directly to earnings. Interest Rate/Cross-Currency Interest Rate 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. The fair value adjustments for the majority of these contracts are recorded to AOCI and are eventually offset by the income statement impact of the underlying commodity purchase. Net Investment Hedge As of March 31, 2020 , Linde has a €1.2 billion ( $1.4 billion ) intercompany Euro-denominated credit facility loan which is designated as a hedge of the net investment position in its foreign operations. Since hedge inception, exchange rate movements have reduced the credit facility loan by $29 million , with the offsetting gain shown within the cumulative translation component of AOCI in the condensed consolidated balance sheets and the consolidated statements of comprehensive income. Linde had previously designated Euro-denominated debt instruments as net investment hedges to reduce the company's exposure to changes in the currency exchange rate on investments in foreign subsidiaries with Euro functional currencies. Exchange rate movements of $ 206 million relating to the previously designated Euro-denominated debt incurred in the financial periods of 2019 and prior will remain in AOCI, until appropriate, such as upon sale or liquidation of the foreign operations at which time amounts will be reclassified to the consolidated statement of income. Exchange rate movements related to the Euro-denominated debt occurring after de-designation are shown in the consolidated statement of income. Interest Rate Swaps Linde uses interest rate swaps to hedge the exposure to changes in the fair value of financial assets and financial liabilities as a result of interest rate changes. These interest rate swaps effectively convert fixed-rate interest exposures to variable rates; fair value adjustments are recognized in earnings along with an equally offsetting charge/benefit to earnings for the changes in the fair value of the underlying financial asset or financial liability. The notional value of outstanding interest rate swaps of Linde with maturity dates from 2020 through 2028 was $1,865 million at March 31, 2020 and $1,908 million at December 31, 2019 (see Note 6 for further information). Terminated Treasury Rate Locks The unrecognized aggregated losses related to terminated treasury rate lock contracts on the underlying $500 million 3.00% fixed-rate notes that mature in 2021 and the $500 million 2.20% fixed-rate notes that mature in 2022 at March 31, 2020 and December 31, 2019 were $2 million (net of taxes of $1 million ) and $2 million (net of taxes of $1 million ), respectively. The unrecognized gains / (losses) for the treasury rate locks are shown in AOCI and are being recognized on a straight line basis to interest expense – net over the term of the underlying debt agreements. Derivatives' Impact on Consolidated Statements of Income The following table summarizes the impact of the company’s derivatives on the consolidated statements of income: Amount of Pre-Tax Gain (Loss) Recognized in Earnings * Quarter Ended March 31, (Millions of dollars) 2020 2019 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items Debt-related $ (5 ) $ 194 Other balance sheet items (41 ) (2 ) Total $ (46 ) $ 192 * 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 generally recorded in the consolidated statements of income as other income (expenses)-net. The amounts of gain or loss recognized in AOCI and reclassified to the consolidated statement of income was immaterial for the three months ended March 31, 2020 . Net losses expected to be reclassified to earnings during the next twelve months are also not material. The gains (losses) on net investment hedges are recorded as a component of AOCI within foreign currency translation adjustments in the condensed consolidated balance sheets and the condensed consolidated statements of comprehensive income. The gains (losses) on treasury rate locks are recorded as a component of AOCI within derivative instruments in the condensed consolidated balance sheets and the condensed consolidated statements of comprehensive income. The gains (losses) on net investment hedges are reclassified to earnings only when the related currency translation adjustments are required to be reclassified, usually upon sale or liquidation of the investment. The gains (losses) for interest rate contracts are reclassified to earnings as interest expense –net on a straight-line basis over the remaining maturity of the underlying debt.

Fair Value Disclosures

Fair Value Disclosures	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Disclosures	Fair Value Disclosures The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows: Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table summarizes assets and liabilities measured at fair value on a recurring basis: Fair Value Measurements Using Level 1 Level 2 Level 3 (Millions of dollars) March 31, December 31, March 31, December 31, March 31, December 31, Assets Derivative assets $ — $ — $ 246 $ 167 $ — $ — Investments and securities* 19 18 — — 27 28 Total $ 19 $ 18 $ 246 $ 167 $ 27 $ 28 Liabilities Derivative liabilities $ — $ — $ 226 $ 99 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's condensed consolidated balance sheets. Level 1 investments and securities are marketable securities traded on an exchange. Level 2 investments are based on market prices obtained from independent brokers or determined using quantitative models that use as their basis readily observable market parameters that are actively quoted and can be validated through external sources, including third-party pricing services, brokers and market transactions. Level 3 investments and securities consist of a venture fund. For the valuation, Linde uses the net asset value received as part of the fund's quarterly reporting, which for the most part is not based on quoted prices in active markets. In order to reflect current market conditions, Linde proportionally adjusts these by observable market data (stock exchange prices) or current transaction prices. The following table summarizes the changes in level 3 investments and securities for the three months ended March 31, 2020 . Gains (losses) recognized in earnings are recorded to interest expense - net in the company's consolidated statements of income. (Millions of dollars) 2020 Balance at January 1 $ 28 Additions — Gains (losses) recognized in earnings (1 ) Balance at March 31 $ 27 The fair value of cash and cash equivalents, short-term debt, accounts receivable-net, and accounts payable approximate carrying value because of the short-term maturities of these instruments. The fair value of long-term debt is estimated based on the quoted market prices for the same or similar issues. Long-term debt is categorized within either Level 1 or Level 2 of the fair value hierarchy depending on the trading volume of the issues and whether or not they are actively quoted in the market as opposed to traded through over-the-counter transactions. At March 31, 2020 , the estimated fair value of Linde’s long-term debt portfolio was $12,200 million versus a carrying value of $12,027 million . At December 31, 2019 , the estimated fair value of Linde’s long-term debt portfolio was $12,375 million versus a carrying value of $12,224 million

Earnings Per Share _ Linde plc

Earnings Per Share – Linde plc Shareholders	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Share – Linde plc Shareholders	Earnings Per Share – Linde plc Shareholders Basic and diluted earnings per share is computed by dividing Income from continuing operations, Income from discontinued operations and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: Quarter Ended March 31, 2020 2019 Numerator (Millions of dollars) Income from continuing operations $ 571 $ 435 Income from discontinued operations 2 82 Net Income – Linde plc $ 573 $ 517 Denominator (Thousands of shares) Weighted average shares outstanding 530,952 545,362 Shares earned and issuable under compensation plans 263 192 Weighted average shares used in basic earnings per share 531,215 545,554 Effect of dilutive securities Stock options and awards 3,741 3,593 Weighted average shares used in diluted earnings per share 534,956 549,147 Basic earnings per share from continuing operations $ 1.07 $ 0.80 Basic earnings per share from discontinued operations — 0.15 Basic Earnings Per Share $ 1.07 $ 0.95 Diluted earnings per share from continuing operations $ 1.07 $ 0.79 Diluted earnings per share from discontinued operations — 0.15 Diluted Earnings Per Share $ 1.07 $ 0.94 There were no antidilutive shares for any period presented.

Retirement Programs

Retirement Programs	3 Months Ended
	Mar. 31, 2020
Retirement Benefits, Description [Abstract]
Retirement Programs	Retirement Programs The components of net pension and postretirement benefits other than pensions (“OPEB”) costs for the quarters ended March 31, 2020 and 2019 are shown below: Quarter Ended March 31, Pensions OPEB (Millions of dollars) 2020 2019 2020 2019 Amount recognized in Operating Profit Service cost $ 37 $ 39 $ 1 $ 1 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 52 68 1 2 Expected return on plan assets (120 ) (119 ) — — Net amortization and deferral 23 14 (1 ) (1 ) Settlement charge (a) — 51 — — (45 ) 14 — 1 Net periodic benefit cost $ (8 ) $ 53 $ 1 $ 2 (a) In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan that was triggered due to a change in control provision. Accordingly, Linde recorded a pension settlement charge of $51 million ( $38 million after tax, or $0.07 per diluted share). Linde estimates that 2020 required contributions to its pension plans will be in the range of $ 50 million to $ 80 million, of which $17 million have been made through March 31, 2020

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Contingent Liabilities Linde is subject to various lawsuits and government investigations that arise from time to time in the ordinary course of business. These actions are based upon alleged environmental, tax, antitrust and personal injury claims, among others. Linde has strong defenses in these cases and intends to defend itself vigorously. It is possible that the company may incur losses in connection with some of these actions in excess of accrued liabilities. Management does not anticipate that in the aggregate such losses would have a material adverse effect on the company’s consolidated financial position or liquidity; however, it is possible that the final outcomes could have a significant impact on the company’s reported results of operations in any given period (see Note 19 to the consolidated financial statements of Linde's 2019 Annual Report on Form 10-K). Significant matters are: • During May 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 the 2009 third quarter, 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 March 31, 2020 the most significant non-income and income tax claims in Brazil, after enrollment in the Refis Program, relate to state VAT tax matters and a federal income tax matter where the taxing authorities are challenging the tax rate that should be applied to income generated by a subsidiary company. The total estimated exposure relating to such claims, including interest and penalties, as appropriate, is approximately $200 million . Linde has not recorded any liabilities related to such claims based on management judgments, after considering judgments and opinions of outside counsel. Because litigation in Brazil historically takes many years to resolve, it is very difficult to estimate the timing of resolution of these matters; however, it is possible that certain of these matters may be resolved within the near term. The company is vigorously defending against the proceedings. • On September 1, 2010, CADE (Brazilian Administrative Council for Economic Defense) announced alleged anticompetitive activity on the part of five industrial gas companies in Brazil and imposed fines. Originally, CADE imposed a civil fine of R$2.2 billion Brazilian reais ( $422 million ) on White Martins, the Brazil-based subsidiary of Praxair, Inc. The fine was reduced to R$1.7 billion Brazilian reais ( $326 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 may appeal to the Superior Court of Justice. Similarly, on September 1, 2010, CADE imposed a civil fine of R$237 million Brazilian reais ( $46 million ) on Linde Gases Ltda., the former Brazil-based subsidiary of Linde AG, which was divested to MG Industries GmbH on March 1, 2019 and with respect to which Linde provided a contractual indemnity. The fine was reduced to R$188 million Brazilian reais ( $36 million ) due to a calculation error made by CADE. The fine against Linde Gases Ltda. was overturned by the Seventh Federal Court in Brasilia. CADE appealed this decision, and the Federal Court of Appeals rejected CADE's appeal and confirmed the decision of the Seventh Federal Court of Brasilia. CADE filed an appeal with the Superior Court of Justice, and a final decision is pending. Linde has strong defenses and is confident that it will prevail on appeal and have the fines overturned. Linde strongly believes that the allegations of anticompetitive activity against our current and former Brazilian subsidiaries are not supported by valid and sufficient evidence. Linde believes that this decision will not stand up to judicial review and deems the possibility of cash outflows to be extremely unlikely. As a result, no reserves have been recorded as management does not believe that a loss from this case is probable. • On and after April 23, 2019 former shareholders of Linde AG filed appraisal proceedings at the District Court ( Landgericht ) Munich I (Germany), seeking an increase of the cash consideration paid in connection with the previously completed cash merger squeeze-out of all of Linde AG’s minority shareholders for €189.46 per share. Any such increase would apply to all 14,763,113 Linde AG shares that were outstanding on April 8, 2019, when the cash merger squeeze-out was completed. The period for plaintiffs to file claims expired on July 9, 2019. The company believes the consideration paid was fair and that the claims lack merit, and no reserve has been established. We cannot estimate the timing of resolution.

Segments

Segments	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Segments	Segments For a description of Linde plc's operating segments, refer to Note 20 to the consolidated financial statements on Linde plc's 2019 Annual Report on Form 10-K. The table below presents sales and operating profit information about reportable segments and Other for the quarters ended March 31, 2020 and 2019 . Quarter Ended March 31, (Millions of dollars) 2020 2019 SALES (a) Americas $ 2,677 $ 2,702 EMEA 1,633 1,682 APAC 1,336 1,427 Engineering 608 636 Other 485 467 Total segment sales $ 6,739 $ 6,914 Merger-related divestitures — 30 Total sales $ 6,739 $ 6,944 Quarter Ended March 31, (Millions of dollars) 2020 2019 SEGMENT OPERATING PROFIT Americas $ 661 $ 584 EMEA 355 347 APAC 281 273 Engineering 91 78 Other (36 ) (60 ) Segment operating profit 1,352 1,222 Cost reduction programs and other charges (Note 2) (131 ) (89 ) Merger-related divestitures — 7 Purchase accounting impacts - Linde AG (488 ) (531 ) Total operating profit $ 733 $ 609 (a) Sales reflect external sales only. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material.

Equity

Equity	3 Months Ended
	Mar. 31, 2020
Equity And Noncontrolling Interests Disclosure [Abstract]
Equity	Equity Equity A summary of the changes in total equity for the three months ended March 31, 2020 and 2019 is provided below: Three Months Ended March 31, (Millions of dollars) 2020 2019 Activity Linde plc Noncontrolling Total Linde plc Noncontrolling Total Balance, beginning of period (a) $ 49,074 $ 2,448 $ 51,522 $ 51,596 $ 5,484 $ 57,080 Net income (b) 573 35 608 517 36 553 Other comprehensive income (loss) (2,574 ) (106 ) (2,680 ) 221 (67 ) 154 Noncontrolling interests: Additions (reductions) — 2 2 — 8 8 Dividends and other capital changes — (4 ) (4 ) — (4 ) (4 ) Redemption value adjustments — — — — — — Dividends to Linde plc ordinary share holders ($0.963 per share in 2020 and $0.875 per share in 2019) (511 ) — (511 ) (477 ) — (477 ) Issuances of common stock: For the dividend reinvestment and stock purchase plan — — — — — — For employee savings and incentive plans (18 ) — (18 ) 6 — 6 Purchases of common stock (1,811 ) — (1,811 ) (704 ) — (704 ) Share-based compensation 43 — 43 16 — 16 Balance, end of period $ 44,776 $ 2,375 $ 47,151 $ 51,175 $ 5,457 $ 56,632 (a) As of the beginning of the three months ended March 31, 2019, noncontrolling interests included approximately $3.2 billion relating to the 8% of Linde AG shares which were not tendered in the Exchange Offer and were the subject of a cash-merger squeeze-out completed on April 8, 2019. (b) Net income for noncontrolling interests excludes net income related to redeemable noncontrolling interests which is not significant for both the three months ended March 31, 2020 and March 31, 2019 which is not part of total equity. The components of AOCI are as follows: March 31, December 31, (Millions of dollars) 2020 2019 Cumulative translation adjustment - net of taxes: Americas $ (4,090 ) $ (3,357 ) EMEA (1,311 ) (136 ) APAC (966 ) (140 ) Engineering (122 ) (29 ) Other 500 282 (5,989 ) (3,380 ) Derivatives - net of taxes (57 ) (27 ) Pension / OPEB funded status obligation (net of $431 million and $446 million tax benefit in March 31, 2020 and December 31, 2019, respectively) (1,342 ) (1,407 ) $ (7,388 ) $ (4,814 )

Revenue Recognition

Revenue Recognition	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition Revenue is accounted for in accordance with ASC 606. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. Contracts with Customers Approximately 83% of Linde's consolidated sales are generated from industrial gases and related products in three geographic segments (Americas, APAC, and EMEA) and the remaining 17% is related primarily to the Engineering segment, and to a lesser extent Other (see Note 10 for operating segment details). Linde serves a diverse group of industries including healthcare, petroleum refining, energy, manufacturing, food, beverage carbonation, fiber-optics, steel making, aerospace, chemicals and water treatment. Industrial Gases Within each of the company’s geographic segments for industrial gases, there are three basic distribution methods: (i) on-site or tonnage; (ii) merchant or bulk liquid; and (iii) packaged or cylinder gases. The distribution method used by Linde to supply a customer is determined by many factors, including the customer’s volume requirements and location. The distribution method generally determines the contract terms with the customer and, accordingly, the revenue recognition accounting practices. Linde's primary products in its industrial gases business are atmospheric gases (oxygen, nitrogen, argon, rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, acetylene). These products are generally sold through one of the three distribution methods. Following is a description of each of the three industrial gases distribution methods and the respective revenue recognition policies : On-site. Customers that require the largest volumes of product and that have a relatively constant demand pattern are supplied by cryogenic and process gas on-site plants. Linde constructs plants on or adjacent to these customers’ sites and supplies the product directly to customers by pipeline. Where there are large concentrations of customers, a single pipeline may be connected to several plants and customers. On-site product supply contracts generally are total requirement contracts with terms typically ranging from 10 - 20 years and contain minimum purchase requirements and price escalation provisions. Many of the cryogenic on-site plants also produce liquid products for the merchant market. Therefore, plants are typically not dedicated to a single customer. Additionally, Linde is responsible for the design, construction, operations and maintenance of the plants and our customers typically have no involvement in these activities. Advanced air separation processes also allow on-site delivery to customers with smaller volume requirements. The company’s performance obligations related to on-site customers are satisfied over time as customers receive and obtain control of the product. Linde has elected to apply the practical expedient for measuring progress towards the completion of a performance obligation and recognizes revenue as the company has the right to invoice each customer, which generally corresponds with product delivery. Accordingly, revenue is recognized when product is delivered to the customer and the company has the right to invoice the customer in accordance with the contract terms. Consideration in these contracts is generally based on pricing which fluctuates with various price indices. Variable components of consideration exist within on-site contracts but are considered constrained. Merchant. Merchant deliveries generally are made from Linde's plants by tanker trucks to storage containers at the customer's site. Due to the relatively high distribution cost, merchant oxygen and nitrogen generally have a relatively small distribution radius from the plants at which they are produced. Merchant argon, hydrogen and helium can be shipped much longer distances. The customer agreements used in the merchant business are usually three-to seven-year supply agreements based on the requirements of the customer. These contracts generally do not contain minimum purchase requirements or volume commitments. 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 to three-year supply contracts and purchase orders and do not contain minimum purchase requirements or volume commitments. The company’s performance obligations related to packaged gases are satisfied at a point in time. Accordingly, revenue is recognized when product is delivered to the customer or when the customer picks up product from a packaged gas facility or retail store, and the company has the right to payment from the customer in accordance with the contract terms. Any variable consideration is constrained and will be recognized when the uncertainty related to the consideration is resolved. Linde Engineering The company designs and manufactures equipment for air separation and other industrial gas applications manufactured specifically for end customers. Sale of equipment contracts are generally comprised of a single performance obligation. Revenue from sale of equipment is generally recognized over time as Linde has an enforceable right to payment for performance completed to date and performance does not create an asset with alternative use. For contracts recognized over time, revenue is recognized primarily using a cost incurred input method. Costs incurred to date relative to total estimated costs at completion are used to measure progress toward satisfying performance obligations. Costs incurred include material, labor, and overhead costs and represent work contributing and proportionate to the transfer of control to the customer. Contract modifications are typically accounted for as part of the existing contract and are recognized as a cumulative adjustment for the inception-to-date effect of such change. Contract Assets and Liabilities Contract assets and liabilities result from differences in timing of revenue recognition and customer invoicing. Contract assets primarily relate to sale of equipment contracts for which revenue is recognized over time. The balance represents unbilled revenue which occurs when revenue recognized under the measure of progress exceeds amounts invoiced to customers. Customer invoices may be based on the passage of time, the achievement of certain contractual milestones or a combination of both criteria. Contract liabilities include advance payments or right to consideration prior to performance under the contract. Contract liabilities are recognized as revenue as performance obligations are satisfied under contract terms. Linde has contract assets of $311 million and $368 million at March 31, 2020 and December 31, 2019, respectively. Total contract liabilities are $2,233 million at March 31, 2020 (current of $1,854 million and $379 million within other long-term liabilities in the condensed consolidated balance sheets). Total contract liabilities were $2,106 million at December 31, 2019 (current contract liabilities of $1,758 million , classified as deferred income within other current liabilities and $348 million in other long-term liabilities in the condensed consolidated balance sheets). Revenue recognized for the three months ended March 31, 2020 that was included in the contract liability at December 31, 2019 was $300 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. Contract asset and liability balances and the changes in these balances are not material. 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 20 to Linde's 2019 Form 10-K, 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 quarters ended March 31, 2020 and March 31, 2019 . (Millions of dollars) Quarter Ended March 31, 2020 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 726 $ 470 $ 459 $ — $ 47 $ 1,702 25 % On-Site 650 343 492 — — 1,485 22 % Packaged Gas 1,275 811 360 — 5 2,451 36 % Other 26 9 25 608 433 1,101 17 % $ 2,677 $ 1,633 $ 1,336 $ 608 $ 485 $ 6,739 100 % (Millions of dollars) Quarter Ended March 31, 2019 Sales Americas EMEA APAC Engineering Other (a) Total % Merchant $ 703 $ 427 $ 497 $ — $ 31 $ 1,658 24 % On-Site 702 377 511 — — 1,590 23 % Packaged Gas 1,285 874 387 — — 2,546 37 % Other 12 4 32 636 466 1,150 16 % Total $ 2,702 $ 1,682 $ 1,427 $ 636 $ 497 $ 6,944 100 % ( a) Other/Other includes $30 million of merger-related divestitures that have been excluded from segment sales. Remaining Performance Obligations As described above, Linde's contracts with on-site customers are under long-term supply arrangements which generally require the customer to purchase their requirements from Linde and also have minimum purchase requirements. The company estimates the consideration related to minimum purchase requirements is approximately $46 billion . This amount excludes all sales above minimum purchase requirements, which can be significant depending on customer needs. In the future, actual amounts will be different due to impacts from several factors, many of which are beyond the company’s control including, but not limited to, timing of newly signed, terminated and renewed contracts, inflationary price escalations, currency exchange rates, and pass-through costs related to natural gas and electricity. The actual duration of long-term supply contracts ranges up to twenty years. The company estimates that approximately half of the revenue related to minimum purchase requirements will be earned in the next five years and the remaining thereafter.

Merger-related Divestitures

Merger-related Divestitures	3 Months Ended
	Mar. 31, 2020
Discontinued Operations and Disposal Groups [Abstract]
Merger-related Divestitures	Merger-related Divestitures As described in Note 4 of Linde plc's Annual Report on Form 10-K, as a condition of the European Commission ("EC"), the U.S. Department of Justice ("DOJ"), and other governmental regulatory authorities approval of the merger, Linde plc, Praxair and Linde AG were required to divest several businesses, including the following transactions that were completed in 2019 and 2020: • On March 1, 2019, Linde completed the sale of the majority of Linde AG’s industrial gases business in North America and certain industrial gases business activities of Linde AG's in South America for approximately $2.9 billion in net cash consideration after purchase price adjustments for certain items relating to assets and liabilities of the sold businesses. In addition, divestitures include approximately $0.5 billion of proceeds for incremental plant sales within the Americas under other agreements. • On April 30, 2019, Linde completed the sale of selected assets of Linde Korea with a sale price of $1.2 billion . • On July 12, 2019, Linde completed the sale of select assets of Praxair India with a sale price of $218 million and resulted in a gain of $164 million recognized in "Net gain on sale of businesses" in the consolidated statement of income. • On December 16, 2019, Linde completed the sale of select assets of Linde India with a sale price of $193 million . • In March 2020, Linde completed the sale of select assets of Linde China with a sale price of $98 million .

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Accounting Standards Implemented in 2019 and Accounting Standards to be Implemented	Accounting Standards Implemented in 2020 • Credit Losses on Financial Instruments –In June 2016, the FASB issued updated guidance on the measurement of credit losses. The guidance introduces a new accounting model for expected credit losses on financial instruments, including trade receivables, based on estimates of current expected credit losses. This guidance is effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a modified retrospective basis. The adoption of the guidance had an immaterial impact on the consolidated financial statements. • Simplifying the Test for Goodwill Impairment – In January 2017, the FASB issued updated guidance on the measurement of goodwill. The new guidance eliminates the requirement to calculate the implied fair value of goodwill to measure a goodwill impairment charge. The guidance is effective for the company beginning in the first quarter 2020. The adoption of the guidance had no impact on the consolidated financial statements. • Fair Value Measurement Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for fair value measurements. The guidance is effective in fiscal year 2020, with early adoption permitted. Certain amendments must be applied prospectively while other amendments must be applied retrospectively. The adoption of the guidance had an immaterial impact on the consolidated financial statements. Accounting Standards to be Implemented • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 2021, with early adoption permitted, and must be applied on a retrospective basis. The company is evaluating the impact this guidance will have on the disclosures in the notes to the consolidated financial statements.
Reclassifications	Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation.

Cost Reduction Programs and O_2

Cost Reduction Programs and Other Charges (Tables)	3 Months Ended
	Mar. 31, 2020
Restructuring and Related Activities [Abstract]
Summary of Cost Reductions	The following table summarizes the activities related to the company's cost reduction charges for the three months ended March 31, 2020: Quarter Ended March 31, 2020 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger-related and other charges Total Americas $ 6 $ 15 $ 21 $ — $ 21 EMEA 26 — 26 3 29 APAC 2 2 4 8 12 Engineering 14 — 14 1 15 Other 10 3 13 41 54 Total $ 58 $ 20 $ 78 $ 53 $ 131 The following table summarizes the activities related to the company's cost reduction related charges for the three months ended March 31, 2020 : (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Merger-related and other charges Total Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 2020 Cost Reduction Programs and Other Charges 58 20 78 53 131 Less: Cash payments (24 ) (4 ) (28 ) (36 ) (64 ) Less: Non-cash charges — (15 ) (15 ) (39 ) (54 ) Foreign currency translation and other (1 ) — (1 ) (2 ) (3 ) Balance, March 31, 2020 $ 150 $ 17 $ 167 $ 43 $ 210

Supplemental Information (Table

Supplemental Information (Tables)	3 Months Ended
	Mar. 31, 2020
Supplemental Information [Abstract]
Schedule Of Inventories Table	The following is a summary of Linde's consolidated inventories: (Millions of dollars) March 31, December 31, Inventories Raw materials and supplies $ 374 $ 396 Work in process 338 331 Finished goods 977 970 Total inventories $ 1,689 $ 1,697

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Long-term And Short-term Debt	The following is a summary of Linde's outstanding debt at March 31, 2020 and December 31, 2019 : (Millions of dollars) March 31, December 31, SHORT-TERM Commercial paper and U.S. bank borrowings $ 3,994 $ 996 Other bank borrowings (primarily international) 854 736 Total short-term debt 4,848 1,732 LONG-TERM (a) (U.S. dollar denominated unless otherwise noted) 2.25% Notes due 2020 300 300 1.75% Euro denominated notes due 2020 (b) 1,113 1,137 0.634% Euro denominated notes due 2020 55 56 4.05% Notes due 2021 499 499 3.875% Euro denominated notes due 2021 (b) 694 711 3.00% Notes due 2021 499 499 0.250% Euro denominated notes due 2022 (b) 1,110 1,129 2.45% Notes due 2022 599 599 2.20% Notes due 2022 499 499 2.70% Notes due 2023 499 499 2.00% Euro denominated notes due 2023 (b) 761 776 5.875% GBP denominated notes due 2023 (b) 428 456 1.20% Euro denominated notes due 2024 605 615 1.875% Euro denominated notes due 2024 (b) 356 361 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 547 556 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 196 1.652% Euro denominated notes due 2027 91 93 1.00% Euro denominated notes due 2028 (b) 865 872 1.90% Euro denominated notes due 2030 117 118 3.55% Notes due 2042 662 662 Other 10 10 International bank borrowings 262 309 Obligations under finance leases 137 149 12,027 12,224 Less: current portion of long-term debt (2,006 ) (1,531 ) Total long-term debt 10,021 10,693 Total debt $ 16,875 $ 13,956 (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) March 31, 2020 and December 31, 2019 included a cumulative $9 million and $38 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. Refer to Note 5 for additional information.

Financial Instruments (Tables)

Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table is a summary of the notional amount and fair value of derivatives outstanding at March 31, 2020 and December 31, 2019 for consolidated subsidiaries: Fair Value Notional Amounts Assets (a) Liabilities (a) (Millions of dollars) March 31, December 31, March 31, December 31, March 31, December 31, Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 6,896 $ 7,936 $ 64 $ 62 $ 109 $ 37 Forecasted transactions 580 748 16 14 32 15 Cross-currency interest rate swaps 994 1,029 102 35 44 40 Commodity contracts N/A N/A — — 3 — Total $ 8,470 $ 9,713 $ 182 $ 111 $ 188 $ 92 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ — $ 27 $ — $ 2 $ — $ 3 Forecasted transactions 136 464 13 9 24 3 Commodity contracts N/A N/A — 6 14 1 Interest rate swaps 1,865 1,908 51 39 — — Total Hedges $ 2,001 $ 2,399 $ 64 $ 56 $ 38 $ 7 Total Derivatives $ 10,471 $ 12,112 $ 246 $ 167 $ 226 $ 99 (a) Current assets of $104 million are recorded in prepaid and other current assets; long-term assets of $142 million are recorded in other long-term assets; current liabilities of $167 million are recorded in other current liabilities; and long-term liabilities of $59 million are recorded in other long-term liabilities.
Schedule of Derivative Instruments Not Designated as Hedging Instruments Table	The following table summarizes the impact of the company’s derivatives on the consolidated statements of income: Amount of Pre-Tax Gain (Loss) Recognized in Earnings * Quarter Ended March 31, (Millions of dollars) 2020 2019 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items Debt-related $ (5 ) $ 194 Other balance sheet items (41 ) (2 ) Total $ (46 ) $ 192 * 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 generally recorded in the consolidated statements of income as other income (expenses)-net.

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes assets and liabilities measured at fair value on a recurring basis: Fair Value Measurements Using Level 1 Level 2 Level 3 (Millions of dollars) March 31, December 31, March 31, December 31, March 31, December 31, Assets Derivative assets $ — $ — $ 246 $ 167 $ — $ — Investments and securities* 19 18 — — 27 28 Total $ 19 $ 18 $ 246 $ 167 $ 27 $ 28 Liabilities Derivative liabilities $ — $ — $ 226 $ 99 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's condensed consolidated balance sheets.
Schedule of Level 3 Investments and Securities	The following table summarizes the changes in level 3 investments and securities for the three months ended March 31, 2020 . Gains (losses) recognized in earnings are recorded to interest expense - net in the company's consolidated statements of income. (Millions of dollars) 2020 Balance at January 1 $ 28 Additions — Gains (losses) recognized in earnings (1 ) Balance at March 31 $ 27

Earnings Per Share _ Linde pl_2

Earnings Per Share – Linde plc Shareholders (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Earnings Per Share	Basic and diluted earnings per share is computed by dividing Income from continuing operations, Income from discontinued operations and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: Quarter Ended March 31, 2020 2019 Numerator (Millions of dollars) Income from continuing operations $ 571 $ 435 Income from discontinued operations 2 82 Net Income – Linde plc $ 573 $ 517 Denominator (Thousands of shares) Weighted average shares outstanding 530,952 545,362 Shares earned and issuable under compensation plans 263 192 Weighted average shares used in basic earnings per share 531,215 545,554 Effect of dilutive securities Stock options and awards 3,741 3,593 Weighted average shares used in diluted earnings per share 534,956 549,147 Basic earnings per share from continuing operations $ 1.07 $ 0.80 Basic earnings per share from discontinued operations — 0.15 Basic Earnings Per Share $ 1.07 $ 0.95 Diluted earnings per share from continuing operations $ 1.07 $ 0.79 Diluted earnings per share from discontinued operations — 0.15 Diluted Earnings Per Share $ 1.07 $ 0.94

Retirement Programs (Tables)

Retirement Programs (Tables)	3 Months Ended
	Mar. 31, 2020
Retirement Benefits, Description [Abstract]
Schedule of Pension and OPEB Net Periodic Benefit Costs	The components of net pension and postretirement benefits other than pensions (“OPEB”) costs for the quarters ended March 31, 2020 and 2019 are shown below: Quarter Ended March 31, Pensions OPEB (Millions of dollars) 2020 2019 2020 2019 Amount recognized in Operating Profit Service cost $ 37 $ 39 $ 1 $ 1 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 52 68 1 2 Expected return on plan assets (120 ) (119 ) — — Net amortization and deferral 23 14 (1 ) (1 ) Settlement charge (a) — 51 — — (45 ) 14 — 1 Net periodic benefit cost $ (8 ) $ 53 $ 1 $ 2 (a) In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan that was triggered due to a change in control provision. Accordingly, Linde recorded a pension settlement charge of $51 million ( $38 million after tax, or $0.07

Segments (Tables)

Segments (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, Sales Table	The table below presents sales and operating profit information about reportable segments and Other for the quarters ended March 31, 2020 and 2019 . Quarter Ended March 31, (Millions of dollars) 2020 2019 SALES (a) Americas $ 2,677 $ 2,702 EMEA 1,633 1,682 APAC 1,336 1,427 Engineering 608 636 Other 485 467 Total segment sales $ 6,739 $ 6,914 Merger-related divestitures — 30 Total sales $ 6,739 $ 6,944 Quarter Ended March 31, (Millions of dollars) 2020 2019 SEGMENT OPERATING PROFIT Americas $ 661 $ 584 EMEA 355 347 APAC 281 273 Engineering 91 78 Other (36 ) (60 ) Segment operating profit 1,352 1,222 Cost reduction programs and other charges (Note 2) (131 ) (89 ) Merger-related divestitures — 7 Purchase accounting impacts - Linde AG (488 ) (531 ) Total operating profit $ 733 $ 609 (a) Sales reflect external sales only. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material.

Equity (Tables)

Equity (Tables)	3 Months Ended
	Mar. 31, 2020
Equity And Noncontrolling Interests Disclosure [Abstract]
Schedule of Stockholders Equity	A summary of the changes in total equity for the three months ended March 31, 2020 and 2019 is provided below: Three Months Ended March 31, (Millions of dollars) 2020 2019 Activity Linde plc Noncontrolling Total Linde plc Noncontrolling Total Balance, beginning of period (a) $ 49,074 $ 2,448 $ 51,522 $ 51,596 $ 5,484 $ 57,080 Net income (b) 573 35 608 517 36 553 Other comprehensive income (loss) (2,574 ) (106 ) (2,680 ) 221 (67 ) 154 Noncontrolling interests: Additions (reductions) — 2 2 — 8 8 Dividends and other capital changes — (4 ) (4 ) — (4 ) (4 ) Redemption value adjustments — — — — — — Dividends to Linde plc ordinary share holders ($0.963 per share in 2020 and $0.875 per share in 2019) (511 ) — (511 ) (477 ) — (477 ) Issuances of common stock: For the dividend reinvestment and stock purchase plan — — — — — — For employee savings and incentive plans (18 ) — (18 ) 6 — 6 Purchases of common stock (1,811 ) — (1,811 ) (704 ) — (704 ) Share-based compensation 43 — 43 16 — 16 Balance, end of period $ 44,776 $ 2,375 $ 47,151 $ 51,175 $ 5,457 $ 56,632 (a) As of the beginning of the three months ended March 31, 2019, noncontrolling interests included approximately $3.2 billion relating to the 8% of Linde AG shares which were not tendered in the Exchange Offer and were the subject of a cash-merger squeeze-out completed on April 8, 2019. (b) Net income for noncontrolling interests excludes net income related to redeemable noncontrolling interests which is not significant for both the three months ended March 31, 2020 and March 31, 2019 which is not part of total equity.
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of AOCI are as follows: March 31, December 31, (Millions of dollars) 2020 2019 Cumulative translation adjustment - net of taxes: Americas $ (4,090 ) $ (3,357 ) EMEA (1,311 ) (136 ) APAC (966 ) (140 ) Engineering (122 ) (29 ) Other 500 282 (5,989 ) (3,380 ) Derivatives - net of taxes (57 ) (27 ) Pension / OPEB funded status obligation (net of $431 million and $446 million tax benefit in March 31, 2020 and December 31, 2019, respectively) (1,342 ) (1,407 ) $ (7,388 ) $ (4,814 )

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Schedule of Revenue by Distribution Method	The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the quarters ended March 31, 2020 and March 31, 2019 . (Millions of dollars) Quarter Ended March 31, 2020 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 726 $ 470 $ 459 $ — $ 47 $ 1,702 25 % On-Site 650 343 492 — — 1,485 22 % Packaged Gas 1,275 811 360 — 5 2,451 36 % Other 26 9 25 608 433 1,101 17 % $ 2,677 $ 1,633 $ 1,336 $ 608 $ 485 $ 6,739 100 % (Millions of dollars) Quarter Ended March 31, 2019 Sales Americas EMEA APAC Engineering Other (a) Total % Merchant $ 703 $ 427 $ 497 $ — $ 31 $ 1,658 24 % On-Site 702 377 511 — — 1,590 23 % Packaged Gas 1,285 874 387 — — 2,546 37 % Other 12 4 32 636 466 1,150 16 % Total $ 2,702 $ 1,682 $ 1,427 $ 636 $ 497 $ 6,944 100 %

Cost Reduction Programs and O_3

Cost Reduction Programs and Other Charges - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)employee	Mar. 31, 2019USD ($)
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 131	$ 89
Cost reduction programs and other charges, after-tax and noncontrolling interest	95	81
Cost reduction program charges	78
Cost reduction program charges, net of tax	$ 56
Number of positions expected to be eliminated | employee	600
Number of positions eliminated | employee	450
Other charges, merger related		56
Other charges, merger related, net of tax	$ 39	53
Cash requirement for the cost reduction program and other charges	74
Payments made through September 30, 2019	64
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges		33
Cost reduction programs and other charges, after-tax and noncontrolling interest		$ 28
Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	53
Payments made through September 30, 2019	36
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	78
Payments made through September 30, 2019	28
Cost Reduction Program | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	58
Payments made through September 30, 2019	24
Cost Reduction Program | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	20
Payments made through September 30, 2019	$ 4

Cost Reduction Programs and O_4

Cost Reduction Programs and Other Charges - Schedule of Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 131	$ 89
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges		$ 33
Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	53
Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	21
Operating Segments | Americas | Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	0
Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	29
Operating Segments | EMEA | Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	3
Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	12
Operating Segments | APAC | Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	8
Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	15
Operating Segments | Engineering | Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	1
Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	54
Operating Segments | Other | Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	41
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	78
Cost Reduction Program | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	58
Cost Reduction Program | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	20
Cost Reduction Program | Operating Segments | Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	21
Cost Reduction Program | Operating Segments | Americas | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	6
Cost Reduction Program | Operating Segments | Americas | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	15
Cost Reduction Program | Operating Segments | EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	26
Cost Reduction Program | Operating Segments | EMEA | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	26
Cost Reduction Program | Operating Segments | EMEA | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	0
Cost Reduction Program | Operating Segments | APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	4
Cost Reduction Program | Operating Segments | APAC | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	2
Cost Reduction Program | Operating Segments | APAC | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	2
Cost Reduction Program | Operating Segments | Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	14
Cost Reduction Program | Operating Segments | Engineering | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	14
Cost Reduction Program | Operating Segments | Engineering | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	0
Cost Reduction Program | Operating Segments | Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	13
Cost Reduction Program | Operating Segments | Other | Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	10
Cost Reduction Program | Operating Segments | Other | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 3

Cost Reduction Programs and O_5

Cost Reduction Programs and Other Charges - Summary of Activity (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges	$ 131	$ 89
Less: Cash payments	(64)
Less: Non-cash charges	(54)
Foreign currency translation and other	(3)
Balance, March 31, 2020	210		$ 200
Severance costs
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges		$ 33
Merger-related and other charges
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges	53
Less: Cash payments	(36)
Less: Non-cash charges	(39)
Foreign currency translation and other	(2)
Balance, March 31, 2020	43		67
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges	78
Less: Cash payments	(28)
Less: Non-cash charges	(15)
Foreign currency translation and other	(1)
Balance, March 31, 2020	167		133
Cost Reduction Program | Severance costs
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges	58
Less: Cash payments	(24)
Less: Non-cash charges	0
Foreign currency translation and other	(1)
Balance, March 31, 2020	150		117
Cost Reduction Program | Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
2020 Cost Reduction Programs and Other Charges	20
Less: Cash payments	(4)
Less: Non-cash charges	(15)
Foreign currency translation and other	0
Balance, March 31, 2020	$ 17		$ 16

Supplemental Information (Detai

Supplemental Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Supplemental Information [Abstract]
Gross receivables aged less than one year	$ 4,177		$ 4,390
Gross receivables aged greater than one year	261		249
Receivables, net of reserves	4,084		4,322
Allowances for expected credit losses	363		306
Provisions for expected credit losses	46	$ 56
Inventories
Raw materials and supplies	374		396
Work in process	338		331
Finished goods	977		970
Total inventories	$ 1,689		$ 1,697

Debt - Long-term And Short-term

Debt - Long-term And Short-term Debt (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2018	Dec. 31, 2019
Debt Disclosure [Abstract]
Commercial paper and U.S. bank borrowings	$ 3,994		$ 996
Other bank borrowings (primarily international)	854		736
Total short-term debt	4,848		1,732
Debt Instrument [Line Items]
Long-term debt	12,027		12,224
Obligations under finance leases	137
Obligations under finance leases			149
Less: current portion of long-term debt	(2,006)		(1,531)
Total long-term debt	10,021		10,693
Total debt	16,875		13,956
2.25% Notes due 2020
Debt Instrument [Line Items]
Long-term debt	$ 300		300
Interest rate	2.25%
1.75% Euro denominated notes due 2020
Debt Instrument [Line Items]
Long-term debt	$ 1,113		1,137
Interest rate	1.75%
0.634% Euro denominated notes due 2020
Debt Instrument [Line Items]
Long-term debt	$ 55		56
Interest rate	0.634%
4.05% Notes due 2021
Debt Instrument [Line Items]
Long-term debt	$ 499		499
Interest rate	4.05%
3.875% Euro denominated notes due 2021
Debt Instrument [Line Items]
Long-term debt	$ 694		711
Interest rate	3.875%
3.00% Notes due 2021
Debt Instrument [Line Items]
Long-term debt	$ 499		499
Interest rate	3.00%
0.250% Euro denominated notes due 2022
Debt Instrument [Line Items]
Long-term debt	$ 1,110		1,129
Interest rate	0.25%
2.45% Notes due 2022
Debt Instrument [Line Items]
Long-term debt	$ 599		599
Interest rate	2.45%
2.20% Notes due 2022
Debt Instrument [Line Items]
Long-term debt	$ 499		499
Interest rate	2.20%
2.70% Notes due 2023
Debt Instrument [Line Items]
Long-term debt	$ 499		499
Interest rate	2.70%
2.00% Euro denominated notes due 2023
Debt Instrument [Line Items]
Long-term debt	$ 761		776
Interest rate	2.00%
5.875% GBP denominated notes due 2023
Debt Instrument [Line Items]
Long-term debt	$ 428		456
Interest rate	5.875%
1.20% Euro denominated notes due 2024
Debt Instrument [Line Items]
Long-term debt	$ 605		615
Interest rate	1.20%
1.875% Euro denominated notes due 2024
Debt Instrument [Line Items]
Long-term debt	$ 356		361
Interest rate	1.875%
2.65% Notes due 2025
Debt Instrument [Line Items]
Long-term debt	$ 398		398
Interest rate	2.65%
1.625% Euro denominated notes due 2025
Debt Instrument [Line Items]
Long-term debt	$ 547		556
Interest rate	1.625%
3.20% Notes due 2026
Debt Instrument [Line Items]
Long-term debt	$ 725		725
Interest rate	3.20%
3.434% Notes due 2026
Debt Instrument [Line Items]
Long-term debt	$ 196		196
Interest rate	3.434%
1.652% Euro denominated notes due 2027
Debt Instrument [Line Items]
Long-term debt	$ 91		93
Interest rate	1.652%
1.00% Euro denominated notes due 2028
Debt Instrument [Line Items]
Long-term debt	$ 865		872
Interest rate	1.00%
1.90% Euro denominated notes due 2030
Debt Instrument [Line Items]
Long-term debt	$ 117		118
Interest rate	1.90%
3.55% Notes due 2042
Debt Instrument [Line Items]
Long-term debt	$ 662		662
Interest rate	3.55%
Other
Debt Instrument [Line Items]
Long-term debt	$ 10		10
International bank borrowings
Debt Instrument [Line Items]
Long-term debt	262		$ 309
Designated as Hedging Instrument | Fair Value Hedging | Interest Rate Swap
Debt Instrument [Line Items]
Fair value decrease in debt related to hedge accounting	$ 9	$ 38

Debt - Narrative (Details)

Debt - Narrative (Details) - USD ($)	Mar. 31, 2020	Dec. 31, 2019
Line of Credit Facility [Line Items]
Borrowings outstanding	$ 4,848,000,000	$ 1,732,000,000
Credit Agreement | Unsecured Revolving Credit Facility
Line of Credit Facility [Line Items]
Unsecured revolving credit agreement	5,000,000,000
Borrowings outstanding	$ 0

Financial Instruments - Schedul

Financial Instruments - Schedule of Derivative Instruments in Statement of Financial Position, Fair Value (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Derivative [Line Items]
Notional Amounts	$ 10,471	$ 12,112
Fair Value, Assets	246	167
Fair Value, Liabilities	226	99
Prepaid and other current assets
Derivative [Line Items]
Fair Value, Assets	104
Other long-term assets
Derivative [Line Items]
Fair Value, Assets	142
Other current liabilities
Derivative [Line Items]
Fair Value, Assets	167
Other long-term liabilities
Derivative [Line Items]
Fair Value, Assets	59
Derivatives Not Designated as Hedging Instruments
Derivative [Line Items]
Notional Amounts	8,470	9,713
Fair Value, Assets	182	111
Fair Value, Liabilities	188	92
Derivatives Not Designated as Hedging Instruments | Balance sheet items
Derivative [Line Items]
Notional Amounts	6,896	7,936
Fair Value, Assets	64	62
Fair Value, Liabilities	109	37
Derivatives Not Designated as Hedging Instruments | Forecasted transactions
Derivative [Line Items]
Notional Amounts	580	748
Fair Value, Assets	16	14
Fair Value, Liabilities	32	15
Derivatives Not Designated as Hedging Instruments | Cross-currency interest rate swaps
Derivative [Line Items]
Notional Amounts	994	1,029
Fair Value, Assets	102	35
Fair Value, Liabilities	44	40
Derivatives Not Designated as Hedging Instruments | Commodity contracts
Derivative [Line Items]
Fair Value, Assets	0	0
Fair Value, Liabilities	3	0
Designated as Hedging Instrument
Derivative [Line Items]
Notional Amounts	2,001	2,399
Fair Value, Assets	64	56
Fair Value, Liabilities	38	7
Designated as Hedging Instrument | Balance sheet items
Derivative [Line Items]
Notional Amounts	0	27
Fair Value, Assets		2
Fair Value, Liabilities		3
Designated as Hedging Instrument | Forecasted transactions
Derivative [Line Items]
Notional Amounts	136	464
Fair Value, Assets	13	9
Fair Value, Liabilities	24	3
Designated as Hedging Instrument | Commodity contracts
Derivative [Line Items]
Fair Value, Assets	0	6
Fair Value, Liabilities	14	1
Designated as Hedging Instrument | Interest rate swaps
Derivative [Line Items]
Notional Amounts	1,865	1,908
Fair Value, Assets	51	$ 39
Fair Value, Liabilities	$ 0

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) € in Billions	3 Months Ended	12 Months Ended
	Mar. 31, 2020USD ($)	Dec. 31, 2018USD ($)	Mar. 31, 2020EUR (€)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)
Derivative [Line Items]
Notional value				$ 10,471,000,000	$ 12,112,000,000
Net Investment Hedging
Derivative [Line Items]
Exchange rate movements reducing long-term debt	$ 206,000,000
Designated as Hedging Instrument
Derivative [Line Items]
Notional value				2,001,000,000	2,399,000,000
Interest Rate Swap | Designated as Hedging Instrument
Derivative [Line Items]
Notional value				1,865,000,000	1,908,000,000
Interest Rate Swap | Designated as Hedging Instrument | Fair Value Hedging
Derivative [Line Items]
Notional value				1,865,000,000	1,908,000,000
Treasury Lock | Cash Flow Hedging
Derivative [Line Items]
Unrecognized aggregated losses related to terminated treasury rate lock contracts				2,000,000	$ 2,000,000
Unrecognized aggregated losses related to terminated treasury rate lock contracts, net of taxes	1,000,000	$ 1,000,000
Line of Credit
Derivative [Line Items]
Intercompany Euro-denominated credit facility loan			€ 1.2	1,400,000,000
Line of Credit | Net Investment Hedging
Derivative [Line Items]
Exchange rate movements reducing long-term debt	$ 29,000,000
3.00% Notes due 2021
Derivative [Line Items]
Face amount				$ 500,000,000
Interest rate			3.00%	3.00%
2.20% Notes due 2022
Derivative [Line Items]
Face amount				$ 500,000,000
Interest rate			2.20%	2.20%

Financial Instruments - Sched_2

Financial Instruments - Schedule of Derivative Instruments Not Designated as Hedging Instruments Table (Details) - Derivatives Not Designated as Hedging Instruments - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ (46)	$ 192
Debt-related
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	(5)	194
Other balance sheet items
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ (41)	$ (2)

Fair Value Disclosures - Schedu

Fair Value Disclosures - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Assets
Derivative assets	$ 246	$ 167
Liabilities
Derivative liabilities	226	99
Level 1 | Fair Value, Measurements, Recurring
Assets
Derivative assets	0	0
Investments and securities	19	18
Total	19	18
Liabilities
Derivative liabilities	0	0
Level 2 | Fair Value, Measurements, Recurring
Assets
Derivative assets	246	167
Investments and securities	0	0
Total	246	167
Liabilities
Derivative liabilities	226	99
Level 3 | Fair Value, Measurements, Recurring
Assets
Derivative assets	0	0
Investments and securities	27	28
Total	27	28
Liabilities
Derivative liabilities	$ 0	$ 0

Fair Value Disclosures - Sche_2

Fair Value Disclosures - Schedule of Level 3 Investments and Securities (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]
Beginning balance	$ 28
Additions	0
Gains (losses) recognized in earnings	(1)
Ending balance	$ 27

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Carrying value	$ 12,027	$ 12,224
Level 2
Debt Instrument [Line Items]
Estimated fair value of long-term debt portfolio	$ 12,200	$ 12,375

Earnings Per Share _ Linde pl_3

Earnings Per Share – Linde plc Shareholders (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Numerator
Income from continuing operations	$ 571	$ 435
Income from discontinued operations	2	82
Net Income – Linde plc	$ 573	$ 517
Denominator
Weighted average shares outstanding (in shares)	530,952,000	545,362,000
Shares earned and issuable under compensation plans (in shares)	263,000	192,000
Weighted average shares used in basic earnings per share (in shares)	531,215,000	545,554,000
Stock options and awards (in shares)	3,741,000	3,593,000
Weighted average shares used in diluted earnings per share (in shares)	534,956,000	549,147,000
Basic earnings per share from continuing operations (in dollars per share)	$ 1.07	$ 0.80
Basic earnings per share from discontinued operations (in dollars per share)	0	0.15
Basic Earnings Per Share (in dollars per share)	1.07	0.95
Diluted earnings per share from continuing operations (in dollars per share)	1.07	0.79
Diluted earnings per share from discontinued operations (in dollars per share)	0	0.15
Diluted Earnings Per Share (in dollars per share)	$ 1.07	$ 0.94
Antidilutive shares excluded from computation of earnings per share (in shares)	0	0

Retirement Programs - Schedule

Retirement Programs - Schedule of Pension and OPEB Net Periodic Benefit Costs (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Net pension and OPEB cost (benefit)	$ (45)	$ 15
Benefits paid		91
Pensions
Defined Benefit Plan Disclosure [Line Items]
Service cost	37	39
Interest cost	52	68
Expected return on plan assets	(120)	(119)
Net amortization and deferral	23	14
Settlement charge	0	51
Net pension and OPEB cost (benefit)	(45)	14
Net periodic benefit cost	(8)	53
After-tax pension settlement charges		$ 38
Settlement charges per diluted share (in dollars per share)		$ 0.07
OPEB
Defined Benefit Plan Disclosure [Line Items]
Service cost	1	$ 1
Interest cost	1	2
Expected return on plan assets	0	0
Net amortization and deferral	(1)	(1)
Settlement charge	0	0
Net pension and OPEB cost (benefit)	0	1
Net periodic benefit cost	$ 1	$ 2

Retirement Programs - Narrative

Retirement Programs - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Pension contributions	$ 17	$ 18
Minimum
Defined Benefit Plan Disclosure [Line Items]
Required contributions to pension plans for 2019	50
Maximum
Defined Benefit Plan Disclosure [Line Items]
Required contributions to pension plans for 2019	$ 80

Commitments and Contingencies (

Commitments and Contingencies (Details) R$ in Millions, $ in Millions	Mar. 31, 2020USD ($)	Apr. 23, 2019€ / shares	Apr. 08, 2019shares	Sep. 01, 2010USD ($)	Sep. 01, 2010BRL (R$)
Other Commitments [Line Items]
Brazil tax matters estimated exposure | $	$ 200
White Martins
Other Commitments [Line Items]
Initial CADE civil fine imposed				$ 422	R$ 2200
Revised CADE civil fine				326	1,700
Linde Gaes Ltda.
Other Commitments [Line Items]
Initial CADE civil fine imposed				46	237
Revised CADE civil fine				$ 36	R$ 188
Linde AG
Other Commitments [Line Items]
Linde AG shares outstanding (in shares) | shares			14,763,113
Squeeze-Out Transaction | Linde AG
Other Commitments [Line Items]
Cash consideration per share | € / shares		€ 189.46

Segments (Details)

Segments (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Segment Reporting Information [Line Items]
Total segment sales	$ 6,739	$ 6,944
Segment operating profit	733	609
Cost reduction programs and other charges (Note 2)	131	89
Americas
Segment Reporting Information [Line Items]
Total segment sales	2,677	2,702
EMEA
Segment Reporting Information [Line Items]
Total segment sales	1,633	1,682
APAC
Segment Reporting Information [Line Items]
Total segment sales	1,336	1,427
Engineering
Segment Reporting Information [Line Items]
Total segment sales	608	636
Other
Segment Reporting Information [Line Items]
Total segment sales	485	497
Operating Segments
Segment Reporting Information [Line Items]
Purchase accounting impacts - Linde AG	(488)	(531)
Operating Segments | Americas
Segment Reporting Information [Line Items]
Total segment sales	2,677	2,702
Segment operating profit	661	584
Operating Segments | EMEA
Segment Reporting Information [Line Items]
Total segment sales	1,633	1,682
Segment operating profit	355	347
Operating Segments | APAC
Segment Reporting Information [Line Items]
Total segment sales	1,336	1,427
Segment operating profit	281	273
Operating Segments | Engineering
Segment Reporting Information [Line Items]
Total segment sales	608	636
Segment operating profit	91	78
Operating Segments | Other
Segment Reporting Information [Line Items]
Total segment sales	485	467
Segment operating profit	(36)	(60)
Operating Segments | Total
Segment Reporting Information [Line Items]
Total segment sales	6,739	6,914
Segment operating profit	1,352	1,222
Cost reduction programs and other charges (Note 2)	(131)	(89)
Net gain on sale of businesses	0	7
Segment Reconciling Items
Segment Reporting Information [Line Items]
Total segment sales	$ 0	$ 30

Equity - Schedule of Stockholde

Equity - Schedule of Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Apr. 08, 2019
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	$ 51,522	$ 57,080
Net income	608	553
Other comprehensive income (loss)	(2,680)	154
Additions (reductions)	2	8
Dividends and other capital changes	(4)	(4)
Redemption value adjustments		0
Dividends to Linde plc ordinary share holders	(511)	(477)
For the dividend reinvestment and stock purchase plan	0	0
For employee savings and incentive plans	(18)	6
Purchases of common stock	(1,811)	(704)
Share-based compensation	43	16
Balance, end of period	$ 47,151	$ 56,632
Dividends paid (in dollars per share)	$ 0.963	$ 0.875
Linde plc Shareholders’ Equity
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	$ 49,074	$ 51,596
Net income	573	517
Other comprehensive income (loss)	(2,574)	221
Redemption value adjustments		0
Dividends to Linde plc ordinary share holders	(511)	(477)
For the dividend reinvestment and stock purchase plan	0	0
For employee savings and incentive plans	(18)	6
Purchases of common stock	(1,811)	(704)
Share-based compensation	43	16
Balance, end of period	44,776	51,175
Noncontrolling Interests
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance, beginning of period	2,448	5,484
Net income	35	36
Other comprehensive income (loss)	(106)	(67)
Additions (reductions)	2	8
Dividends and other capital changes	(4)	(4)
Balance, end of period	$ 2,375	5,457
Linde AG
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interest, ownership percentage by noncontrolling owners		$ 3,200
Linde AG
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Non-controlling participation exchanged (as a percent)			8.00%

Equity - Schedule of Accumulate

Equity - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	$ (5,989)	$ (3,380)
Derivatives - net of taxes	(57)	(27)
Pension / OPEB funded status obligation (net of $431 million and $446 million tax benefit in March 31, 2020 and December 31, 2019, respectively)	(1,342)	(1,407)
Accumulated other comprehensive income (loss) (Note 11)	(7,388)	(4,814)
Pension / OPEB funded status obligation, tax benefit	431	446
Americas
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(4,090)	(3,357)
EMEA
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(1,311)	(136)
APAC
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(966)	(140)
Engineering
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(122)	(29)
Other
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	$ 500	$ 282

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	3 Months Ended
	Mar. 31, 2020USD ($)segment	Dec. 31, 2019USD ($)
Disaggregation of Revenue [Line Items]
Contract assets	$ 311	$ 368
Contract liabilities	2,233	2,106
Contract liabilities, current	1,854	1,758
Contract liabilities in other long-term liabilities	379	$ 348
Revenue recognized	300
Estimated consideration related to unsatisfied performance obligations	$ 46,000
Revenue from Contract with Customer | Product Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	83.00%
Americas, APAC, and EMEA Segments
Disaggregation of Revenue [Line Items]
Number of geographic segments | segment	3
Engineering | Revenue from Contract with Customer | Product Concentration Risk
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	17.00%
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

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Revenue by Distribution Method (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Disaggregation of Revenue [Line Items]
Total segment sales	$ 6,739	$ 6,944
Americas
Disaggregation of Revenue [Line Items]
Total segment sales	2,677	2,702
EMEA
Disaggregation of Revenue [Line Items]
Total segment sales	1,633	1,682
APAC
Disaggregation of Revenue [Line Items]
Total segment sales	1,336	1,427
Engineering
Disaggregation of Revenue [Line Items]
Total segment sales	608	636
Other
Disaggregation of Revenue [Line Items]
Total segment sales	485	497
Merchant
Disaggregation of Revenue [Line Items]
Total segment sales	1,702	1,658
Merchant | Americas
Disaggregation of Revenue [Line Items]
Total segment sales	726	703
Merchant | EMEA
Disaggregation of Revenue [Line Items]
Total segment sales	470	427
Merchant | APAC
Disaggregation of Revenue [Line Items]
Total segment sales	459	497
Merchant | Engineering
Disaggregation of Revenue [Line Items]
Total segment sales	0	0
Merchant | Other
Disaggregation of Revenue [Line Items]
Total segment sales	47	31
On-Site
Disaggregation of Revenue [Line Items]
Total segment sales	1,485	1,590
On-Site | Americas
Disaggregation of Revenue [Line Items]
Total segment sales	650	702
On-Site | EMEA
Disaggregation of Revenue [Line Items]
Total segment sales	343	377
On-Site | APAC
Disaggregation of Revenue [Line Items]
Total segment sales	492	511
On-Site | Engineering
Disaggregation of Revenue [Line Items]
Total segment sales	0	0
On-Site | Other
Disaggregation of Revenue [Line Items]
Total segment sales	0	0
Packaged Gas
Disaggregation of Revenue [Line Items]
Total segment sales	2,451	2,546
Packaged Gas | Americas
Disaggregation of Revenue [Line Items]
Total segment sales	1,275	1,285
Packaged Gas | EMEA
Disaggregation of Revenue [Line Items]
Total segment sales	811	874
Packaged Gas | APAC
Disaggregation of Revenue [Line Items]
Total segment sales	360	387
Packaged Gas | Engineering
Disaggregation of Revenue [Line Items]
Total segment sales	0	0
Packaged Gas | Other
Disaggregation of Revenue [Line Items]
Total segment sales	5	0
Other
Disaggregation of Revenue [Line Items]
Total segment sales	1,101	1,150
Other | Americas
Disaggregation of Revenue [Line Items]
Total segment sales	26	12
Other | EMEA
Disaggregation of Revenue [Line Items]
Total segment sales	9	4
Other | APAC
Disaggregation of Revenue [Line Items]
Total segment sales	25	32
Other | Engineering
Disaggregation of Revenue [Line Items]
Total segment sales	608	636
Other | Other
Disaggregation of Revenue [Line Items]
Total segment sales	$ 433	$ 466
Revenue from Contract with Customer | Sales Channel
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	100.00%	100.00%
Revenue from Contract with Customer | Sales Channel | Merchant
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	25.00%	24.00%
Revenue from Contract with Customer | Sales Channel | On-Site
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	22.00%	23.00%
Revenue from Contract with Customer | Sales Channel | Packaged Gas
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	36.00%	37.00%
Revenue from Contract with Customer | Sales Channel | Other
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	17.00%	16.00%

Merger-related Divestitures - N

Merger-related Divestitures - Narrative (Details) - Discontinued Operations, Disposed of by Sale - USD ($) $ in Millions	Jul. 12, 2019	Mar. 01, 2019	Mar. 31, 2020	Dec. 16, 2019	Apr. 30, 2019
Messer Group and CVC Capital Partners Fund VII Sale and Purchase Agreement
Schedule of Equity Method Investments [Line Items]
Consideration paid		$ 2,900
Americas Industrial Gases Business, Plant Sales
Schedule of Equity Method Investments [Line Items]
Proceeds for incremental plant sales		$ 500
Linde Korea Divestiture
Schedule of Equity Method Investments [Line Items]
Consideration paid					$ 1,200
Praxair India Divestiture
Schedule of Equity Method Investments [Line Items]
Consideration paid	$ 218
Net gain on sale of businesses	$ 164
Linde India Divestiture
Schedule of Equity Method Investments [Line Items]
Consideration paid				$ 193
Linde China Divestiture
Schedule of Equity Method Investments [Line Items]
Consideration paid			$ 98