Linde (LIN) 10-K2 Mar 202019 FY Annual reportFinancial data

Company Profile

Cover

Cover - USD ($) $ in Billions	12 Months Ended
Cover - USD ($) $ in Billions	Dec. 31, 2019	Jan. 31, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	001-38730
Entity Registrant Name	LINDE PLC
Entity Incorporation, State or Country Code	L2
Entity Tax Identification Number	98-1448883
Entity Address, Address Line One	The Priestley Centre
Entity Address, Address Line Two	10 Priestley Road,
Entity Address, Address Line Three	Surrey Research Park,
Entity Address, City or Town	Guildford,
Entity Address, Postal Zip Code	GU2 7XY
Entity Address, Country	GB
City Area Code	14
Local Phone Number	83 242200
Title of 12(b) Security	Ordinary shares (€0.001 nominal value per share)
Trading Symbol	LIN
Security Exchange Name	NYSE
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 108
Entity Common Stock, Shares Outstanding		532,959,736
Documents Incorporated by Reference	Portions of the Proxy Statement of Linde plc for its 2020 Annual General Meeting of Shareholders, are incorporated in Part III of this report.
Amendment Flag	false
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
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	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Sales	$ 28,228	$ 14,836	$ 11,358
Cost of sales, exclusive of depreciation and amortization	16,644	9,020	6,382
Selling, general and administrative	3,457	1,629	1,207
Depreciation and amortization	4,675	1,830	1,184
Research and development	184	113	93
Cost reduction programs and other charges	567	309	52
Net gain on sale of businesses	164	3,294	0
Other income (expenses) – net	68	18	4
Operating Profit	2,933	5,247	2,444
Interest expense – net	38	202	161
Net pension and OPEB cost (benefit), excluding service cost	(32)	(4)	(4)
Income From Continuing Operations Before Income Taxes and Equity Investments	2,927	5,049	2,287
Income taxes on continuing operations	769	817	1,026
Income From Continuing Operations Before Equity Investments	2,158	4,232	1,261
Income from equity investments	114	56	47
Income From Continuing Operations (Including Noncontrolling Interests)	2,272	4,288	1,308
Income from discontinued operations, net of tax	109	117	0
Net Income (Including Noncontrolling Interests)	2,381	4,405	1,308
Less: noncontrolling interests from continuing operations	(89)	(15)	(61)
Less: noncontrolling interests from discontinued operations	(7)	(9)	0
Net Income – Linde plc	2,285	4,381	1,247
Net Income – Linde plc
Income from continuing operations	2,183	4,273	1,247
Income from discontinued operations	$ 102	$ 108	$ 0
Per Share Data – Linde plc Shareholders
Basic earnings per share from continuing operations (in dollars per share)	$ 4.03	$ 12.93	$ 4.36
Basic earnings per share from discontinued operations (in dollars per share)	0.19	0.33	0
Basic earnings per share (in dollars per share)	4.22	13.26	4.36
Diluted earnings per share from continuing operations (in dollars per share)	4	12.79	4.32
Diluted earnings per share from discontinued operations (in dollars per share)	0.19	0.32	0
Diluted earnings per share (in dollars per share)	$ 4.19	$ 13.11	$ 4.32
Weighted Average Shares Outstanding (000’s):
Basic shares outstanding (in shares)	541,094	330,401	286,261
Diluted shares outstanding (in shares)	545,170	334,127	289,114

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Comprehensive Income [Abstract]
NET INCOME (INCLUDING NONCONTROLLING INTERESTS)	$ 2,381	$ 4,405	$ 1,308
Translation adjustments:
Foreign currency translation adjustments	118	(401)	433
Reclassifications to net income (Note 4)	12	318	0
Income taxes	3	7	92
Translation adjustments	133	(76)	525
Funded status - retirement obligations (Note 18):
Retirement program remeasurements	(852)	(260)	(39)
Reclassifications to net income	154	94	55
Income taxes	154	(55)	(5)
Funded status - retirement obligations	(544)	(221)	11
Derivative instruments (Note 14):
Current year unrealized gain (loss)	(32)	0	0
Reclassifications to net income	0	(1)	0
Other Comprehensive Income (Loss), Cash Flow Hedge, Gain (Loss), Reclassification, Tax	7	0	0
Derivative instruments	(25)	(1)	0
Securities (Note 9):
Current year unrealized gain (loss)	1	(1)
Reclassifications to net income	0	0	0
Income taxes	0	0	0
Securities	1	(1)
TOTAL OTHER COMPREHENSIVE INCOME (LOSS)	(435)	(299)	536
COMPREHENSIVE INCOME (INCLUDING NONCONTROLLING INTERESTS)	1,946	4,106	1,844
Less: noncontrolling interests	(19)	(83)	(95)
COMPREHENSIVE INCOME - LINDE PLC	$ 1,927	$ 4,023	$ 1,749

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Assets
Cash and cash equivalents	$ 2,700	$ 4,466
Accounts receivable – net	4,322	4,297
Contract assets	368	283
Inventories	1,697	1,651
Assets held for sale	125	5,498
Prepaid and other current assets	1,140	1,077
Total Current Assets	10,352	17,272
Property, plant and equipment – net	29,064
Property, plant and equipment – net	29,064	29,717
Equity investments	2,027	1,838
Goodwill	27,019	26,874
Other intangible assets – net	16,137	16,223
Other long-term assets	2,013	1,462
Total Assets	86,612	93,386
Liabilities and Equity
Accounts payable	3,266	3,219
Short-term debt	1,732	1,485
Current portion of long-term debt	1,531	1,523
Contract liabilities	1,758	1,546
Accrued taxes	370	657
Liabilities of assets held for sale	2	768
Other current liabilities	3,501	3,758
Total Current Liabilities	12,160	12,956
Long-term debt	10,693	12,288
Other long-term liabilities	4,888	3,435
Deferred credits	7,236	7,611
Total Liabilities	34,977	36,290
Commitments and contingencies (Note 19)
Redeemable noncontrolling interests	113	16
Linde plc Shareholders’ Equity:
Ordinary shares (€0.001 par value, authorized 1,750,000,000 shares, 2019 issued: 552,012,862 ordinary shares; 2018 issued: 551,310,272 ordinary shares)	1	1
Additional paid-in capital	40,201	40,151
Retained earnings	16,842	16,529
Accumulated other comprehensive income (loss)	(4,814)	(4,456)
Less: Treasury stock, at cost (2019 – 17,632,318 shares and 2018 – 4,068,642 shares)	(3,156)	(629)
Total Linde plc Shareholders’ Equity	49,074	51,596
Noncontrolling interests	2,448	5,484
Total Equity	51,522	57,080
Total Liabilities and Equity	$ 86,612	$ 93,386

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - € / shares	Dec. 31, 2019	Dec. 31, 2018	Oct. 31, 2018
Statement of Financial Position [Abstract]
Ordinary shares, par value (eur per share)	€ 0.001	€ 0.001	€ 0.001
Ordinary shares, authorized (in shares)	1,750,000,000	1,750,000,000
Ordinary shares, issued (in shares)	552,012,862	551,310,272	551,055,000
Treasury stock (in shares)	17,632,318	4,068,642

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operations
Net income – Linde plc	$ 2,285	$ 4,381	$ 1,247
Less: income from discontinued operations, net of tax and noncontrolling interests	(102)	(108)	0
Add: Noncontrolling interests from continuing operations	89	15	61
Income From Continuing Operations (Including Noncontrolling Interests)	2,272	4,288	1,308
Adjustments to reconcile net income to net cash provided by operating activities:
Cost Reduction Programs and other charges, net of payments	(236)	40	26
Amortization of merger-related inventory step-up	12	368	0
Tax Act income tax charge, net	0	(61)	394
Depreciation and amortization	4,675	1,830	1,184
Deferred income taxes, excluding Tax Act	(303)	(187)	136
Share-based compensation	95	62	59
Net gain on sale of businesses, net of tax	(108)	(2,923)	0
Non-cash charges and other	(127)	175	43
Working capital
Accounts receivable	80	(124)	(92)
Contract assets and liabilities, net	87
Inventory	(81)	(4)	(22)
Prepaid and other current assets	(72)	43	(66)
Payables and accruals	(174)	287	22
Pension contributions	(94)	(87)	(19)
Long-term assets, liabilities and other	93	(53)	68
Net cash provided by operating activities	6,119	3,654	3,041
Investing
Capital expenditures	(3,682)	(1,883)	(1,311)
Acquisitions, net of cash acquired	(225)	(25)	(33)
Divestitures and asset sales, net of cash divested	5,096	5,908	30
Cash acquired in merger transaction	0	1,363	0
Net cash used for investing activities	1,189	5,363	(1,314)
Financing
Short-term debt borrowings (repayments) – net	224	208	(199)
Long-term debt borrowings	99	8	11
Long-term debt repayments	(1,583)	(3,124)	(583)
Issuances of common stock	72	77	120
Purchases of common stock	(2,658)	(599)	(12)
Cash dividends – Praxair, Inc. shareholders	(1,891)	(1,166)	(901)
Noncontrolling interest transactions and other	(3,260)	(402)	(92)
Net cash used for financing activities	(8,997)	(4,998)	(1,656)
Discontinued Operations
Cash provided by operating activities	69	48	0
Cash used for investing activities	(60)	(23)	0
Cash provided by financing activities	5	2	0
Net cash provided by discontinued operations	14	27	0
Effect of exchange rate changes on cash and cash equivalents	(77)	(60)	22
Change in cash and cash equivalents	(1,752)	3,986	93
Cash and cash equivalents, beginning-of-period	4,466	617	524
Cash and cash equivalents, including discontinued operations	2,714	4,603	617
Cash and cash equivalents of discontinued operations	(14)	(137)	0
Cash and cash equivalents, end-of-period	2,700	4,466	617
Supplemental Data
Income taxes paid	1,357	757	565
Interest paid, net of capitalized interest (Note 9)	$ 275	$ 214	$ 184

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Ordinary shares	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss) (Note 9)	Treasury Stock	Linde plc Shareholders’ Equity	Noncontrolling Interests
Beginning Balance (in shares) at Dec. 31, 2016		383,231,000
Beginning Balance at Dec. 31, 2016	$ 5,441	$ 4	$ 4,074	$ 12,879	$ (4,600)	$ (7,336)	$ 5,021	$ 420
Treasury stock (in shares) at Dec. 31, 2016						98,330,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	1,306			1,247			1,247	59
Other comprehensive income (loss)	536				502		502	34
Dividends and other capital reductions	(35)							(35)
Additions (Reductions)	15							15
Redemption value adjustments (Note 16)	(1)			(1)			(1)
Dividends	(901)			(901)			(901)
Issuances of common stock:
For dividend reinvestment and stock purchase plan (in shares)						(50,000)
For the dividend reinvestment and stock purchase plan	7					$ 7	7
For employee savings and incentive plans (in shares)						(1,835,000)
For employee savings and incentive plans	85		(49)			$ 134	85
Purchases of common stock (in shares)						9,000
Purchases of common stock/ordinary shares	(1)					$ (1)	(1)
Share-based compensation	59		59				59
Ending Balance (in shares) at Dec. 31, 2017		383,231,000
Treasury stock (in shares) at Dec. 31, 2017						96,454,000
Ending Balance at Dec. 31, 2017	6,511	$ 4	4,084	13,224	(4,098)	$ (7,196)	6,018	493
Beginning Balance (in shares) at Dec. 31, 2016		383,231,000
Beginning Balance at Dec. 31, 2016	$ 5,441	$ 4	4,074	12,879	(4,600)	$ (7,336)	5,021	420
Treasury stock (in shares) at Dec. 31, 2016						98,330,000
Ending Balance (in shares) at Dec. 31, 2018		551,310,000
Treasury stock (in shares) at Dec. 31, 2018	4,068,642					4,069,000
Ending Balance at Dec. 31, 2018	$ 57,080	$ 1	40,151	16,529	(4,456)	$ (629)	51,596	5,484
Beginning Balance (in shares) at Dec. 31, 2017		383,231,000
Beginning Balance at Dec. 31, 2017	6,511	$ 4	4,084	13,224	(4,098)	$ (7,196)	6,018	493
Treasury stock (in shares) at Dec. 31, 2017						96,454,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	4,402			4,381			4,381	21
Other comprehensive income (loss)	(206)				(265)		(265)	59
Dividends and other capital reductions	(49)						0	(49)
Additions (Reductions)	(313)		(127)				(127)	(186)
Redemption value adjustments (Note 16)	(3)			(3)			(3)
Dividends	(1,166)			(1,166)			(1,166)
Issuances of common stock:
For dividend reinvestment and stock purchase plan (in shares)						(31,000)
For the dividend reinvestment and stock purchase plan	5					$ 5	5
For employee savings and incentive plans (in shares)		255,000				(1,109,000)
For employee savings and incentive plans	33		(46)			$ 79	33
Purchases of common stock (in shares)						4,079,000
Purchases of common stock/ordinary shares	(630)					$ (630)	(630)
Share-based compensation	62		62				62
Tax Act Reclassification (Note 7)	0			93	(93)		0
Impact of Merger (Note 3) (in shares)		167,824,000				(95,324,000)
Impact of merger (Notes 3 and 16)	$ 48,434	$ (3)	36,178			$ 7,113	43,288	5,146
Ending Balance (in shares) at Dec. 31, 2018		551,310,000
Treasury stock (in shares) at Dec. 31, 2018	4,068,642					4,069,000
Ending Balance at Dec. 31, 2018	$ 57,080	$ 1	40,151	16,529	(4,456)	$ (629)	51,596	5,484
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net Income	2,379			2,285			2,285	94
Other comprehensive income (loss)	(435)				(358)		(358)	(77)
Dividends and other capital reductions	(132)							(132)
Additions (Reductions)	(2,921)							(2,921)
Redemption value adjustments (Note 16)	(8)			(8)			(8)
Dividends	(1,891)			(1,891)			(1,891)
Issuances of common stock:
For employee savings and incentive plans (in shares)		703,000				(770,000)
For employee savings and incentive plans	$ 9	$ 0	(45)	(73)		$ 127	9
Purchases of common stock (in shares)	12,016,083					14,333,000
Purchases of common stock/ordinary shares	$ (2,654)					$ (2,654)	(2,654)
Share-based compensation	$ 95		95				95
Ending Balance (in shares) at Dec. 31, 2019		552,013,000
Treasury stock (in shares) at Dec. 31, 2019	17,632,318					17,632,000
Ending Balance at Dec. 31, 2019	$ 51,522	$ 1	$ 40,201	$ 16,842	$ (4,814)	$ (3,156)	$ 49,074	$ 2,448

Consolidated Statements of Eq_2

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Statement of Stockholders' Equity [Abstract]
Dividends per common share (in dollars per share)	$ 3.5	$ 3.3	$ 3.15

Formation of Linde Plc and Busi

Formation of Linde Plc and Business Combination of Praxair, Inc. and Linde AG	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Formation of Linde Plc and Business Combination of Praxair, Inc. and Linde AG	FORMATION OF LINDE PLC AND BUSINESS COMBINATION OF PRAXAIR, INC. AND LINDE AG Formation of Linde plc Linde plc ("Linde" or “the company”), a public limited company incorporated in Ireland, was formed in accordance with the requirements of the business combination agreement, dated as of June 1, 2017, as amended (the “business combination agreement”). Pursuant to the business combination agreement, among other things, Praxair, Inc., a Delaware corporation (“Praxair”), and Linde Aktiengesellschaft, a stock corporation incorporated under the laws of Germany (“Linde AG”), agreed to combine their respective businesses through an all-stock transaction, and become subsidiaries of the company (collectively referred to as “business combination” or “merger”). On October 31, 2018, Linde completed the business combination. Prior to the business combination, the company did not conduct any business activities other than those required for its formation and matters contemplated by the business combination agreement. Business Combination of Praxair, Inc. and Linde AG The business combination has been accounted for using the acquisition method of accounting in accordance with the provisions of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification ("ASC") 805, “Business Combinations” , with Praxair representing the accounting acquirer. Pursuant to Rule 12g-3(a) under the Exchange Act, as of October 31, 2018, the company became the successor issuer to Praxair. Also, the Linde shares are deemed to be registered under Section 12(b) of the Exchange Act, and the company is subject to the informational requirements of the Exchange Act and the rules and regulations promulgated thereunder. The Linde shares trade on the New York Stock Exchange ("NYSE") and the Frankfurt Stock Exchange under the ticker symbol “LIN”. Prior to the business combination, the Praxair shares were registered pursuant to Section 12(b) of the Exchange Act and listed on the NYSE. In connection with the completion of the business combination, the Praxair shares were suspended from trading on the NYSE as of close of business (New York Time) on October 30, 2018. On November 1, 2018, Praxair filed a Form 25 to de-list and de-register its three series of Euro-denominated notes, including its 1.50% Notes due 2020, 1.20% Notes due 2024 and 1.625% Notes due 2025, that were listed on the NYSE. Trading of the Euro-denominated notes on the NYSE was suspended as of close of business (New York Time) on November 9, 2018, and Praxair filed a Form 15 with the SEC terminating the registration under the Exchange Act of its securities and suspending Praxair’s reporting obligations under Section 15(d) of the Exchange Act. In connection with the business combination, the company, Praxair and Linde AG entered into various agreements with regulatory authorities to satisfy anti-trust requirements to secure approval to consummate the business combination. These agreements included the sale of the majority of Praxair’s European businesses (completed on December 3, 2018), the majority of Linde AG’s Americas business (completed on March 1, 2019), select assets of Linde AG's South Korean industrial gases business (completed April 30, 2019), select assets of Praxair's Indian industrial gases business (completed July 12, 2019), select assets of Linde AG's Indian industrial gases business (completed December 16, 2019) as well as certain divestitures of other Praxair and Linde AG businesses in Asia that are currently expected to be sold in 2020 (collectively, the “merger-related divestitures”). See Note 4 for additional information relating to merger-related divestitures. Additionally, to obtain merger approval in the United States Linde, Praxair and Linde AG entered into an agreement with the U.S. Federal Trade Commission ("FTC") dated October 1, 2018 (“hold separate order” or “HSO”). Under the HSO, the company, Praxair and Linde AG agreed to continue to operate Linde AG and Praxair as independent, ongoing, economically viable, competitive businesses held separate, distinct, and apart from each other’s operations; and not coordinate any aspect of their operations until certain divestitures in the United States were completed. Accordingly, Linde had accounted for Linde AG as a separate segment for 2018 reporting purposes effective with the merger date. Prior to the merger date, the company’s Linde AG segment did not exist. Since the FTC hold separate order restrictions were lifted effective March 1, 2019, the company subsequently implemented a new segment structure as follows: Americas, EMEA (Europe/Middle East/Africa), APAC (Asia/South Pacific) and Engineering. This new management organization structure was implemented during the first quarter 2019 and, accordingly, segment information has been retrospectively recast for all prior periods. Refer to Note 20 Segment Information for further details.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
Summary of Significant Accounting Policies	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation – The consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (" U.S. GAAP") and include the accounts of all significant subsidiaries where control exists and, in limited situations, variable-interest entities where the company is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation and any significant related-party transactions have been disclosed. Equity investments generally consist of 20% to 50% owned operations where the company exercises significant influence, but does not have control. Equity income from equity investments in corporations is reported on an after-tax basis. Pre-tax income from equity investments that are partnerships or limited-liability corporations ("LLC") is included in other income (expenses) – net with related taxes included in Income taxes. Equity investments are reviewed for impairment whenever events or circumstances reflect that an impairment loss may have incurred. Changes in ownership interest that result either in consolidation or deconsolidation of an investment are recorded at fair value through earnings, including the retained ownership interest, while changes that do not result in either consolidation or deconsolidation of a subsidiary are treated as equity transactions. Use of Estimates – The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. While actual results could differ, management believes such estimates to be reasonable. Operations – Linde is the largest industrial gases company globally. The company produces, sells and distributes atmospheric, process and specialty gases, and high-performance surface coatings to a diverse group of industries including aerospace, chemicals, food and beverage, electronics, energy, healthcare, manufacturing, and metals. Linde’s Engineering business offers its customers an extensive range of gas production and processing services including suppling plant components and services directly to customers. Revenue Recognition – Effective January 1, 2018, Linde adopted the FASB's Accounting Standards Update No. 2014-09 ("ASC 606") relating to Revenue Recognition. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. See Note 21 for additional details regarding Linde's revenue recognition policies. The adoption of ASC 606 resulted in no differences in revenue recognition compared to previous policies. Cash Equivalents – Cash equivalents are considered to be highly liquid securities with original maturities of three months or less. Inventories – Inventories are stated at the lower of cost or net realizable value. Cost is determined using the average-cost method. Property, Plant and Equipment – Net – Property, plant and equipment are carried at cost, net of accumulated depreciation. The company capitalizes interest as part of the cost of constructing major facilities (see Note 10). Depreciation is calculated on the straight-line method based on the estimated useful lives of the assets, which range from 3 years to 40 years (see Note 10). Linde uses accelerated depreciation methods for tax purposes where appropriate. Maintenance of property, plant and equipment is generally expensed as incurred. The company performs a test for impairment whenever events or changes in circumstances indicate that the carrying amount of an individual asset or asset group may not be recoverable. Should projected undiscounted future cash flows be less than the carrying amount of the asset or asset group, an impairment charge reducing the carrying amount to fair value is required. Fair value is determined based on the most appropriate valuation technique, including discounted cash flows. Asset-Retirement Obligations – An asset-retirement obligation is recognized in the period in which sufficient information exists to determine the fair value of the liability with a corresponding increase to the carrying amount of the related property, plant and equipment which is then depreciated over its useful life. The liability is initially measured at discounted fair value and then accretion expense is recorded in each subsequent period. The company’s asset-retirement obligations are primarily associated with its on-site long-term supply arrangements where the company has built a facility on land leased from the customer and is obligated to remove the facility at the end of the contract term. The company's asset-retirement obligations are not material to its consolidated financial statements. Foreign Currency Translation – For most foreign operations, the local currency is the functional currency and translation gains and losses are reported as part of the accumulated other comprehensive income (loss) component of equity as a cumulative translation adjustment (see Note 9). Financial Instruments – Linde enters into various derivative financial instruments to manage its exposure to fluctuating interest rates, currency exchange rates, commodity pricing and energy costs. Such instruments primarily include interest-rate swap and treasury rate lock agreements; currency-swap agreements; forward contracts; currency options; and commodity-swap agreements. These instruments are not entered into for trading purposes. Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury rate locks as hedges for accounting purposes; however, currency contracts are generally not designated as hedges for accounting purposes unless they are related to forecasted transactions. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Changes in the fair value of derivatives designated as fair-value hedges are recognized in earnings as an offset to the change in the fair values of the underlying exposures being hedged. The changes in fair value of derivatives that are designated as cash-flow hedges are deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Provided the hedge remains highly effective, any ineffectiveness is deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Hedges of net investments in foreign subsidiaries are recognized in the cumulative translation adjustment component of accumulated other comprehensive income (loss) on the consolidated balance sheets to offset translation gains and losses associated with the hedged net investment. Derivatives that are entered into for risk-management purposes and are not designated as hedges (primarily related to anticipated net income and currency derivatives other than for firm commitments) are recorded at their fair market values and recognized in current earnings. See Note 14 for additional information relating to financial instruments. Goodwill – Acquisitions are accounted for using the acquisition method which requires allocation of the purchase price to assets acquired and liabilities assumed based on estimated fair values. Any excess of the purchase price over the fair value of the assets and liabilities acquired is recorded as goodwill. Allocations of the purchase price are based on preliminary estimates and assumptions at the date of acquisition and are subject to revision based on final information received, including appraisals and other analyses which support underlying estimates. The company performs a goodwill impairment test annually or more frequently if events or circumstances indicate that an impairment loss may have been incurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual goodwill impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process. The impairment test allows an entity to first assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than carrying value. If it is determined that it is more likely than not that the fair value of a reporting unit is less than carrying value then the company will estimate and compare the fair value of its reporting units to their carrying value, including goodwill. Reporting units are determined based on one level below the operating segment level. In estimating the fair value of each reporting unit, management applied a multiple of earnings from a peer group to the company’s forecasted earnings for the year ending December 31, 2019. The peer group is comprised of comparable entities with similar operations and economic characteristics. See Notes 3 and 11 for additional information relating to goodwill. Other Intangible Assets – Other intangible assets, primarily customer relationships and brands/tradenames, are amortized over the estimated period of benefit. The determination of the estimated period of benefit will be dependent upon the use and underlying characteristics of the intangible asset. Linde evaluates the recoverability of its intangible assets subject to amortization when facts and circumstances indicate that the carrying value of the asset may not be recoverable. If the carrying value is not recoverable, impairment is measured as the amount by which the carrying value exceeds its estimated fair value. Fair value is generally estimated based on either appraised value or other valuation techniques. Indefinite lived intangible assets related to the Linde brand are evaluated for impairment on an annual basis or more frequently if events or circumstances indicate an impairment loss may have occurred. See Notes 3 and 12 for additional information relating to other intangible assets. Assets Held for Sale and Discontinued Operations – Assets held for sale, as well as liabilities directly related to these assets, are classified separately in the consolidated balance sheets as held for sale if the requirements of the FASB’s Accounting Standards Codification (“ASC”) 360, Property, Plant and Equipment , are satisfied. The main requirements of ASC 360 are: (i) management having the authority to approve the action has committed to a plan to sell the assets and an active program to locate a buyer has been initiated, (ii) the assets are available for sale in their present condition at a reasonable market price, and (iii) a sale within the next twelve months is probable. Assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell. Amortization and depreciation has been discontinued. The process involved in determining the fair value less costs to sell involves estimates and assumptions that are subject to uncertainty. Discontinued operations are reported as soon as a business is classified as held for sale, or has already been disposed of, and when the business to be disposed of represents a strategic shift that has (or will have) a major effect on the company’s operations and financial results. Businesses acquired with the intent of divesting are also required to be reported as discontinued operations. The profit/loss from discontinued operations is reported separately from the expenses and income from continuing operations in the consolidated statements of income. In the consolidated statement of cash flows, the cash flows from discontinued operations are shown separately from the cash flows from continuing operations. The information provided in the Notes relates to continuing operations. If the information relates exclusively to discontinued operations, this is highlighted accordingly. See Note 4 for additional information relating to assets held for sale and discontinued operations. Income Taxes – Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates. Valuation allowances are established against deferred tax assets whenever circumstances indicate that it is more likely than not that such assets will not be realized in future periods. Under the guidance for accounting for uncertainty in income taxes, the company can recognize the benefit of an income tax position only if it is more likely than not (greater than 50% ) that the tax position will be sustained upon tax examination, based solely on the technical merits of the tax position. Otherwise, no benefit can be recognized. The tax benefits recognized are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Additionally, the company accrues interest and related penalties, if applicable, on all tax exposures for which reserves have been established consistent with jurisdictional tax laws. Interest and penalties are classified as income tax expense in the financial statements. See Note 7 for additional information relating to income taxes, including the U.S. Tax Cuts and Jobs Act enacted in December 2017. Retirement Benefits – Most Linde employees participate in a form of defined benefit or contribution retirement plan, and additionally certain employees are eligible to participate in various post-employment health care and life insurance benefit plans. The cost of contribution plans is recognized in the year earned while the cost of other plans is recognized over the employees’ expected service period to the company, all in accordance with the applicable accounting standards. The funded status of the plans is recorded as an asset or liability in the consolidated balance sheets. Funding of retirement benefits varies and is in accordance with local laws and practices. See Note 18 for additional information relating to retirement programs. Share-based Compensation – The company has historically granted share-based awards which consist of stock options, restricted stock and performance-based stock. Share-based compensation expense is generally recognized on a straight-line basis over the stated vesting period. For stock awards granted to full-retirement-eligible employees, compensation expense is recognized over the period from the grant date to the date retirement eligibility is achieved. For performance-based awards, compensation expense is recognized only if it is probable that the performance condition will be achieved. See Note 17 for additional disclosures relating to share-based compensation. Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation. Segment Presentation Change - As a result of the merger and effective with the lifting of the hold separate order in March 2019, new reportable segments were implemented. The new segments are: Americas, EMEA (Europe/Middle East/Africa), APAC (Asia/South Pacific); and Engineering. All periods presented were recast to conform to the new segment structure. See Note 20. Recently Issued Accounting Standards Accounting Standards Implemented in 2019 • Leases – In February 2016, the FASB issued updated guidance on the accounting and financial statement presentation of leases. The new guidance requires lessees to recognize a right-of-use asset and lease liability for all leases, except those that meet certain scope exceptions, and requires expanded quantitative and qualitative disclosures. This guidance is effective beginning in 2019 and requires companies to transition using a modified retrospective approach. Linde has applied the practical expedient which allows prospective transition to the new lease accounting standard on January 1, 2019. The company elected the package of practical expedients relating to the reassessment of the lease portfolio pertaining to (i) whether expiring or existing contracts contain lease components, (ii) lease classification under ASC 842 and (iii) whether initial direct costs were capitalized under ASC 840. The company further implemented internal controls and key system functionality to enable the preparation of financial information on adoption. The standard had an immaterial impact on our consolidated balance sheets and consolidated income statements. The most significant impact was the recognition of right of use ("ROU") assets and lease liabilities for operating leases, while the accounting for finance leases remained substantially unchanged. The company recognized both right of use assets and lease liabilities of $1.2 billion upon adoption. The adoption of the new lease accounting standard had no impact on retained earnings (See Note 6). • Derivatives and Hedging - In August 2017, the FASB issued updated guidance on accounting for hedging activities. The new guidance simplifies hedge effectiveness documentation requirements, changes both the designation and measurement for qualifying hedging relationships and the presentation of hedge results. This guidance was effective for the company beginning in the first quarter of 2019. The adoption of the standard had an immaterial impact on the consolidated financial statements. Accounting Standards to be Implemented • Credit Losses on Financial Instruments – In June 2016, the FASB issued an update 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 will be effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a prospective basis. The company is currently evaluating the impact this update will have on the consolidated financial statements and does not expect this guidance to have a material impact. • 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 will be effective for the company beginning in the first quarter 2020 with early adoption permitted. The company does not expect this guidance to have a material impact. • 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 company is evaluating the impact this guidance will have on the disclosures in the notes to the consolidated financial statements. • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 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.

Business Combinations

Business Combinations	12 Months Ended
Business Combinations	Dec. 31, 2019
Business Combinations [Abstract]
Business Combinations	BUSINESS COMBINATION Merger of Praxair, Inc. and Linde AG As described in Note 1, on October 31, 2018 Praxair and Linde AG combined their respective businesses through an all-stock transaction and became subsidiaries of the company. In connection with the business combination, each share of common stock of Praxair par value $0.01 per share, (excluding any shares held in treasury immediately prior to the effective time of the merger, which were automatically canceled and retired for no consideration) was converted into one ordinary share, par value €0.001 per share, of Linde plc. Additionally, each tendered share of common stock of Linde AG was converted into 1.54 ordinary shares of Linde plc. As provided in the business combination agreement, at the effective time of the business combination outstanding Praxair stock options and other equity awards were generally converted into stock options and equity awards on a 1:1 basis with respect to Linde shares. Outstanding Linde AG share-based compensation awards were either settled in cash (for the portion vested), or were converted into similar stock options and equity awards with respect to Linde shares (for the portion unvested), after giving effect to the 1.54 exchange ratio. See Notes 16 and 17 for additional information. Allocation of Purchase Price In accordance with the FASB’s ASC 805, "Business Combinations" , Praxair was determined to be the accounting acquirer. As such, the company has applied the acquisition method of accounting with respect to the identifiable assets and liabilities of Linde AG, which have been measured at fair value as of the date of the business combination. In accordance with the business combination agreement, Linde AG shareholders that accepted the exchange offer received Linde shares in exchange for Linde AG shares at an exchange ratio of 1.54 Linde shares for each Linde AG share. Because Praxair is the accounting acquirer, the fair value of the equity issued by Linde plc to Linde AG shareholders in the exchange transaction was determined by reference to the market price of Praxair shares. Accordingly, the purchase consideration below reflects the estimated fair value of the 92% of Linde AG shares tendered and Linde shares issued in exchange for those Linde AG shares, which is based on the final closing price of Praxair shares prior to the effective time of the merger on October 31, 2018 of $164.50 per share. The purchase price and fair value of Linde AG’s net assets acquired as of the merger date on October 31, 2018 is presented as follows: (in thousands, except value per share data, Linde AG exchange ratio, and purchase price) Linde AG common stock tendered as of October 31, 2018 (i) 170,875 Shares Business combination agreement exchange ratio (ii) 1.54 : 1 Linde plc ordinary shares issued in exchange for Linde AG 263,148 Per share price of Praxair, Inc. common stock (iii) $164.50 Purchase price (millions of dollars) $43,288 (i) Number of Linde AG shares tendered in the 2017 Exchange Offer. (ii) Exchange ratio for Linde AG shares as set forth in the business combination agreement. (iii) Closing price of Praxair shares on the New York Stock Exchange prior to the effective time of the business combination on October 31, 2018. In accordance with ASC 805, Linde AG's assets and liabilities were measured at fair value at October 31, 2018, primarily using Level 3 inputs except debt which was Level 1. Fair value represents management's best estimate of assumptions about future events and uncertainties, including significant judgments related to future cash flows (sales, costs, customer attrition rates, and contributory asset charges), discount rates, competitive trends, market comparables, and others. Inputs used were generally obtained from historical data supplemented by current and anticipated market conditions and growth rates. For the year ended December 31, 2019, Linde made measurement period adjustments to reflect facts and circumstances in existence as of the effective date of the Merger. The more significant measurement period adjustments made reflect: the agreed upon sale price of Linde AG’s Korean business resulting in an increase to assets held for sale and corresponding decrease to goodwill of $344 million ; an adjustment to the sale value of the Linde AG Americas businesses resulting in a decrease to assets held for sale and corresponding increase to goodwill of $211 million ; refinement in the valuation of other intangible assets resulting in an increase to intangible asset values and corresponding decrease to goodwill of $657 million ; refinement in the valuation of property, plant and equipment resulting in a decrease to property, plant and equipment and corresponding increase to goodwill of $407 million ; an increase to deferred income taxes with a corresponding increase to goodwill of $276 million ; and an increase to the fair value of noncontrolling interest with a corresponding increase to goodwill of $222 million . The net impact of these and other less significant adjustments made during the twelve month period resulted in a net increase of $110 million to goodwill. The valuation process to determine the fair values is complete. The following table summarizes the final allocation of purchase price to the identifiable assets acquired and liabilities assumed by Linde, with the excess of the purchase price over the fair value of Linde AG’s net assets recorded as goodwill. Millions of dollars Fair Value Assets Cash and cash equivalents $ 1,360 Accounts receivable – net 2,857 Inventories 1,439 Assets held for sale 5,375 Prepaid and other current assets 1,251 Property, plant and equipment 18,974 Equity investments 1,521 Goodwill 24,256 Other intangible assets 16,250 Other long-term assets 805 Total Assets Acquired $ 74,088 Less: Liabilities Assumed Accounts payable $ 3,360 Short-term debt 1,177 Current portion of long-term debt 1,864 Accrued taxes 159 Liabilities of assets held for sale 676 Other current liabilities 3,058 Long-term debt 6,295 Other long-term liabilities 2,009 Deferred credits, including deferred income taxes 6,834 Total Liabilities Assumed $ 25,432 Less: Redeemable noncontrolling interests 92 Less: Noncontrolling interests 5,276 Purchase Price (i) $ 43,288 (i) See above for the calculation of the purchase price. Summary of Significant Fair Value Methods The methods used to determine the fair value of significant identifiable assets and liabilities included in the allocation of purchase price are discussed below. Inventories Acquired inventory is comprised of finished goods, work in process and raw materials. The fair value of finished goods was calculated as the estimated selling price, adjusted for costs of the selling effort and a reasonable profit allowance relating to the selling effort. The fair value of work in process inventory was primarily calculated as the estimated selling price, adjusted for estimated costs to complete the manufacturing, estimated costs of the selling effort, as well as a reasonable profit margin on the remaining manufacturing and selling effort. The fair value of raw materials and supplies was determined based on replacement cost which approximates historical carrying value. The fair value step-up of inventories is being recognized in “Cost of sales” as the inventory is sold. Assets held for sale and Liabilities of assets held for sale As described in Note 1, 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 various businesses in Europe, the Americas and Asia. The fair value of these businesses has been determined based on the estimated net selling prices or sales agreements. See Note 4 for further information on merger-related divestitures. Property, Plant and Equipment The fair value of property, plant and equipment was primarily calculated using replacement costs adjusted for the age and condition of the asset, and is summarized below: Property, plant and equipment ("PP&E") (in millions) Production plants $ 10,358 Storage tanks 1,807 Transportation equipment and other 543 Cylinders 2,487 Buildings 1,953 Land and improvements 677 Construction in progress 1,149 Fair value of PP&E $ 18,974 Identifiable Intangible Assets The fair value of identifiable intangible assets is summarized below: Weighted Average Amortization Period (in years) (in millions) Identifiable intangible assets Customer relationships 29 $ 12,550 Linde brand Indefinite 1,868 Brands/Tradenames 28 845 Other intangibles 18 987 Fair value of identifiable intangible assets 28 $ 16,250 The fair value for all other identifiable intangible assets is based on assumptions that market participants would use in pricing an asset, based on the most advantageous market for the asset (i.e., its highest and best use). The fair value of the customer relationships intangible asset was valued using a multi-period excess earnings method, a form of the income approach, which incorporates the estimated future cash flows to be generated from Linde AG’s existing customer base. Excess earnings are the earnings remaining after deducting the market rates of return on the estimated values of contributory assets, including debt-free net working capital, tangible assets, and other identifiable intangible assets. The excess earnings are thereby calculated for each year of multi-year projection periods and discounted to present value. Other intangibles primarily includes acquired technology. Linde brand, brands/tradenames and other intangibles were valued using the relief from royalty method under the income approach; this method estimates the cost savings generated by a company related to the ownership of an asset for which it would otherwise have had to pay royalties or license fees on revenues earned through the use of the asset and discounted to present value. Pension and Other Postretirement Liabilities Linde recognized a pretax net liability representing the unfunded portion of Linde AG’s defined-benefit pension and other postretirement benefit ("OPEB") plans. Refer to Note 18 for further information on pensions and OPEB arrangements. Long-Term Debt The fair value for long-term debt was primarily obtained from third party quotes, as the majority of the Linde AG bond portfolio is publicly traded. Deferred Income Tax Assets and Liabilities The deferred income tax assets and liabilities include the expected future federal, state and foreign tax consequences associated with temporary differences between the preliminary fair values of the assets acquired and liabilities assumed and the respective tax bases. Tax rates utilized in calculating deferred income taxes generally represent the enacted statutory tax rates at the effective date of the merger in the jurisdictions in which legal title of the underlying asset or liability resides. Refer to Note 7 for further information related to income taxes. Noncontrolling Interests Noncontrolling interests include the fair value of noncontrolling interests of Linde AG, including 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. The company’s wholly-owned indirect subsidiary, Linde Intermediate Holding AG ("Linde Holding"), which directly owns the 92% of Linde AG shares acquired in the Exchange Offer, determined the adequate cash compensation to be paid to the 8% remaining Linde AG minority shareholders in exchange for the transfer of their Linde AG shares for each Linde AG share. The cash-merger squeeze-out was approved by the shareholders of Linde AG at an extraordinary shareholders meeting of Linde AG on December 12, 2018 and completed on April 8, 2019. The remaining noncontrolling interests relate to the fair value of historic noncontrolling interests of Linde AG and its subsidiaries. Equity Investments The fair value of equity investments was determined using a discounted cash flow approach. Other Assets Acquired and Liabilities Assumed (excluding Goodwill) Linde utilized the carrying values, net of allowances, to value accounts and notes receivable and accounts payable as well as other current assets and liabilities as it was determined that carrying values represented the fair value of those items at the merger date. Goodwill The excess of the consideration for the merger over the preliminary fair value of net assets acquired was recorded as goodwill. The merger resulted in the recognition of $24,256 million of goodwill, which is not deductible for tax purposes. The goodwill balance is primarily attributed to the assembled workforce, expanded market opportunities and cost and other operating synergies anticipated upon the integration of the operations of Praxair and Linde AG. Results of Linde AG Operations in 2018 The results of operations of Linde AG have been included in the company’s consolidated statements of income since the merger. The following table provides Linde AG “Sales” and “Income (loss) from continuing operations” included in the company's results for the period November 1 through December 31, 2018. Millions of dollars Linde AG Results of Operations November 1, - December 31, 2018 Sales $ 2,873 Income (loss) from continuing operations* $ (385 ) * Includes net charges of $451 million related to the impacts of purchase accounting. Unaudited Pro Forma Information - 2018 and 2017 Linde's unaudited pro forma results presented below were prepared pursuant to the requirements of ASC 805 and give effect to the merger as if it had been consummated on January 1, 2017. The pro forma results have been prepared for comparative purposes only, and do not necessarily represent what the revenue or results of operations would have been had the merger been completed on January 1, 2017. In addition, these results are not intended to be a projection of future operating results and do not reflect synergies that might be achieved. The unaudited pro forma results include adjustments for the preliminary purchase accounting impact (including, but not limited to, depreciation and amortization associated with the acquired tangible and intangible assets, amortization of the fair value adjustment to investment in nonconsolidated affiliates, and reduction of interest expense related to the fair value adjustment to long-term debt along with the related tax and non-controlling interest impacts), the alignment of accounting policies, adjustments due to IFRS compliant reporting conversion to U.S. GAAP and the elimination of transactions between Praxair and Linde AG. The unaudited pro forma results for all periods presented below exclude the results of operations of the Linde AG merger-related divestitures (See Note 4) as these divestitures are reflected as discontinued operations. The Praxair merger-related divestitures (See Note 4) are included in the results from continuing operations, including the results from Praxair's European business through the disposition date of December 3, 2018, in the unaudited pro forma results presented below, for all periods presented, as these divestitures do not qualify for discontinued operations. The unaudited pro forma results are summarized below: Millions of dollars 2018 2017 Sales (a) $ 29,774 $ 28,449 Income from continuing operations $ 4,739 $ 871 (a) Includes sales from Praxair's merger-related divestitures of $1,625 million and $1,553 million for the years ended December 31, 2018 and 2017, respectively. Significant nonrecurring amounts reflected in the pro forma results are as follows: A $3,294 million gain ( $2,923 million after tax) was recorded in the fourth quarter 2018 as a result of the divestiture of Praxair's European industrial gases business and is included in the December 31, 2018 pro forma income from continuing operations. From January 1, 2017 through December 31, 2018, Praxair, Inc. and Linde AG collectively incurred pre-tax costs of $736 million ( $680 million after tax) to prepare for and close the merger. These merger costs were reflected within the results of operations in the pro forma results as if they were incurred on January 1, 2017. Any costs incurred related to merger-related divestitures and integration and to prepare for the intended business separations were reflected in the pro forma results in the period in which they were incurred. The company incurred pre-tax charges of $368 million ( $279 million after tax) and $10 million ( $8 million after tax) in 2018 related to the fair value step‑up of inventories acquired and sold as well as a pension settlement due to the payout to certain participants as a result of change in control provisions within a U.S. nonqualified pension plan, respectively. The 2018 pro forma results were adjusted to exclude these charges. The pro forma results for 2017 were adjusted to include these charges, as well as charges incurred subsequent to December 31, 2018 but less than a year from the date of the merger of $13 million ( $10 million after tax) related to the remaining fair value step-up of inventories to be sold and $51 million ( $40 million after tax) related to an additional pension settlement within the U.S. nonqualified pension plan that occurred in the first quarter of 2019 upon payment. See Note 18 for further information relating to the U.S. nonqualified pension plan settlements. 2019 & 2018 Non-Merger Related Acquisitions Non-merger related acquisitions of $225 million during the year ended December 31, 2019 and $25 million during the year ended December 31, 2018, largely in the Americas, are not material, individually or in the aggregate. 2017 Acquisitions During the year ended December 31, 2017, Linde had acquisitions totaling $33 million , primarily acquisitions of packaged gas businesses and a carbon dioxide joint venture in North America.

Merger-Related Divestitures, Di

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale	MERGER-RELATED DIVESTITURES, DISCONTINUED OPERATIONS AND NET ASSETS HELD FOR SALE As described in Note 1, 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 the following businesses: Praxair Merger-Related Divestitures - Primarily European Industrial Gases Business As a condition of the EC regulatory approval of the merger transaction, Praxair agreed to sell the majority of its industrial gases business in Europe. The sale was completed on December 3, 2018. • The Società Italiana Acetilene e Derivati S.p.A. ("SIAD") Sale and Purchase Agreement dated December 5, 2017 whereby Praxair agreed, inter alia , to sell its 34% non-controlling participation in its Italian joint venture SIAD to its joint venture partner Flow Fin in exchange for Flow Fin’s 40% non-controlling participation in Praxair’s majority-owned Italian joint venture, Rivoira S.p.A., and cash payment of a net purchase price of €90 million ( $102 million as of October 31, 2018) by Praxair to Flow Fin. This transaction was completed on October 31, 2018, and; • The Praxair Europe Sale and Purchase Agreement dated July 5, 2018 pursuant to which Praxair sold the majority of its European businesses to Taiyo Nippon Sanso Corporation for €5,000 million in cash consideration ( $5,700 million at December 3, 2018), reduced by estimated normal closing adjustments of €86 million ( $96 million ). These transactions were completed on December 3, 2018. In connection with these transactions, in 2018 the company recognized a net pre-tax gain of $3,294 million ( $2,923 million after tax) in the consolidated statements of income and related to the EMEA segment. The net carrying value of Praxair's European business assets and liabilities divested on December 3, 2018 is presented below: Millions of dollars Carrying Value Assets Cash and cash equivalents $ 38 Accounts receivable – net 311 Inventories 67 Prepaid and other current assets 22 Property, plant and equipment – net 1,342 Equity investments 234 Goodwill 620 Other intangible assets – net 115 Other long-term assets 36 Total Assets Divested $ 2,785 Liabilities Accounts payable $ 215 Accrued taxes 27 Other current liabilities 111 Long-term debt 2 Other long-term liabilities 92 Deferred credits 174 Total Liabilities Divested $ 621 Noncontrolling interests $ 200 Accumulated other comprehensive income (loss) Pension/OPEB funded status obligation, net of taxes (8 ) Cumulative translation adjustment, net of taxes (318 ) Net Assets Divested $ 2,290 Additionally, to satisfy regulatory requirements in other jurisdictions, Praxair agreed to sell certain operations in Chile, China, India and South Korea. The Chilean business was sold as part of the Linde AG Americas SPA (as defined below), the select Indian assets were sold in July 2019, and other sales are expected in 2020. Effective October 22, 2018, the date of final regulatory approvals, these businesses have been accounted for as assets held for sale on the consolidated balance sheets. These businesses were evaluated for discontinued operations accounting treatment under U.S. GAAP and it was determined that they did not meet the definition of a discontinued operation as these transactions did not represent a strategic shift with a major effect, after considering the impact of the merger. The sale of the select Indian assets was completed on July 12, 2019 with a sale price of $218 million and resulted in a gain of $164 million recognized in "Net gain on sale of businesses" in the consolidated statements of income. Linde AG Merger-Related Divestitures - Primarily Americas Industrial Gases Business As a condition of the U.S. regulatory approval of the merger, Linde AG agreed to sell the majority of its industrial gases business in the Americas, as described below: • The Linde AG Americas Sales and Purchase Agreement, dated July 16, 2018, as and further amended on September 22, 2018, October 19, 2018, and February 20, 2019 whereby Linde AG and Praxair, Inc. entered into an agreement with a consortium comprising companies of the German industrial gases manufacturer Messer Group and CVC Capital Partners Fund VII to sell the majority of Linde AG’s industrial gases business in North America and certain industrial gases business activities of Linde AG's in South America for $2.9 billion in cash consideration after purchase price adjustments for certain items relating to assets and liabilities of the sold businesses. In addition, divestitures include $0.5 billion of proceeds for incremental plant sales within the Americas under other agreements. These transactions were completed on March 1, 2019. • On April 30, 2019, Linde completed the sale of select assets of Linde Korea to IMM Private Equity Inc., to satisfy requirements of the Korea Fair Trade Commission. The assets divested include bulk and on-site business in Giheung, Pohang and Seosansites as well as oxygen and nitrogen on-site generators. The sale price of $1.2 billion is subject to customary adjustments. • On December 16, 2019, Linde completed the sale of select assets of Linde India with a sale price of $193 million . The net carrying value of Linde AG's Americas business assets and liabilities divested on March 1, 2019 is presented below: Millions of dollars Carrying Value Assets Cash and cash equivalents $ 200 Accounts receivable – net 479 Inventories 181 Prepaid and other current assets 409 Property, plant and equipment – net 1,590 Equity investments 37 Goodwill 3 Other intangible assets – net 10 Other long-term assets 76 Asset adjustments for estimated fair value 1,650 Total Assets Divested $ 4,635 Liabilities Accounts payable $ 94 Accrued taxes 60 Other current liabilities 767 Long-term debt 2 Other long-term liabilities 98 Deferred credits 177 Total Liabilities Divested $ 1,198 Cumulative translation adjustment, net of taxes 12 Net Assets Divested $ 3,449 The net carrying value of Linde AG's South Korean business assets and liabilities divested on April 30, 2019 is presented below: Millions of dollars Carrying Value Assets Accounts receivable – net $ 27 Inventories 16 Property, plant and equipment – net 389 Asset adjustments for estimated fair value 879 Total Assets Divested $ 1,311 Liabilities Accounts payable $ 2 Accrued taxes 12 Other current liabilities 29 Long-term debt 6 Other long-term liabilities 3 Deferred credits 31 Total Liabilities Divested $ 83 Net Assets Divested $ 1,228 Discontinued Operations Only the sales of the Linde AG merger-related divestitures meet the criteria for discontinued operations, Praxair merger-related divestitures do not qualify as discontinued operations. As such, operations related to the Linde AG merger-related divestitures are included within Income from discontinued operations, net of tax for periods subsequent to the merger, as summarized below: Millions of dollars 2019 November 1, - December 31, 2018 Net sales $ 449 $ 388 Cost of sales 251 173 Other operating costs 43 90 Operating profit $ 155 $ 125 Income from equity investments 8 1 Income taxes 54 9 Income from discontinued operations, net of tax $ 109 $ 117 Noncontrolling interests (7 ) (9 ) Income from discontinued operations, net of tax and noncontrolling interests $ 102 $ 108 For the year ended December 31, 2019 and 2018 there were no material amounts of capital expenditures or significant operating or investing non-cash items related to discontinued operations. Net Assets Held for Sale Net assets held for sale includes both the Linde AG merger-related divestitures that meet the criteria for discontinued operations and the Praxair merger-related divestitures that do not. As of December 31, 2019 and 2018, the following assets and liabilities are reported as components of the net assets held for sale in the consolidated balance sheets: Millions of dollars December 31, 2019 December 31, 2018 Assets Cash and cash equivalents $ 4 $ 182 Accounts receivable – net 2 297 Inventories — 209 Prepaid and other current assets — 54 Property, plant and equipment – net 1 2,005 Other Assets 43 187 Asset adjustments for estimated fair value (Note 3) 75 2,564 Total Assets Classified as Assets Held for Sale $ 125 $ 5,498 Liabilities Accounts payable 2 125 Deferred credits — 206 Other liabilities — 437 Total Liabilities Classified as Assets Held for Sale 2 768 Net Assets Classified as Held for Sale $ 123 $ 4,730

Cost Reduction Programs and Oth

Cost Reduction Programs and Other Charges (Notes)	12 Months Ended
Cost Reduction Programs and Other Charges (Notes)	Dec. 31, 2019
Restructuring and Related Activities [Abstract]
Cost reduction programs and other charges	COST REDUCTION PROGRAMS AND OTHER CHARGES 2019 Charges Cost reduction programs and other charges were $567 million for the year ended December 31, 2019 ( $444 million, after-tax and noncontrolling interests). The following is a summary of the pre-tax charges by reportable segment for the year ended December 31, 2019 . Year Ended December 31, 2019 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Transaction related and other charges Total Americas $ 36 $ 20 56 34 $ 90 EMEA 105 16 121 21 142 APAC 40 10 50 72 122 Engineering 1 12 13 (9 ) 4 Other 22 42 64 145 209 Total $ 204 $ 100 $ 304 $ 263 $ 567 Cost Reduction Programs Total cost reduction program related charges were $304 million for the year ended December 31, 2019 ( $233 million after-tax). Severance costs Severance costs of $204 million for the year ended December 31, 2019 are for the elimination of approximately 2,400 positions, largely in EMEA, APAC, and the Americas, of which approximately 1,500 have terminated employment at December 31, 2019. The majority of these actions are anticipated to be completed within the next 12 months. Other cost reduction charges Other cost reduction charges of $100 million for the year ended December 31, 2019 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. Transaction Related and Other Charges On October 31, 2018, Praxair and Linde AG combined under Linde plc, as contemplated by the business combination agreement (see Note 1). Linde incurred merger-related costs and other charges which totaled $ 263 million ( $211 million, after tax and noncontrolling interests) for the year ended December 31, 2019 . 2019 includes other charges for an asset impairment related to a joint venture in APAC of approximately $73 million ( $42 million , after tax and noncontrolling interests) resulting from an unfavorable arbitration ruling. Cash Requirements The total cash requirements of the cost reduction program and other charges during the twelve months ended December 31, 2019 are estimated to be approximately $460 million , of which $260 million was paid through December 31, 2019 . Total cost reduction programs and other charges, net of payments in the consolidated statements of cash flows for the twelve months ended December 31, 2019 also reflects the impact of cash payments of liabilities, included merger-related tax liabilities, accrued as of December 31, 2018. The following table summarizes the activities related to the company's cost reduction related charges for the twelve months ended December 31, 2019 : (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Transaction related and other charges Total 2019 Cost Reduction Programs and Other Charges $ 204 $ 100 $ 304 $ 263 $ 567 Less: Cash payments (91 ) (57 ) (148 ) (112 ) (260 ) Less: Non-cash charges — (21 ) (21 ) (78 ) (99 ) Foreign currency translation and other 4 (6 ) (2 ) (6 ) (8 ) Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 2018 Charges Cost reduction programs and other charges were $309 million for the year ended December 31, 2018 ( $306 million, after-tax and non-controlling interest). Transaction Related and Other Charges On October 31, 2018, Praxair and Linde AG combined under Linde plc, as contemplated by the business combination agreement (see Note 1). In connection with the business combination, Linde incurred transaction costs which totaled $236 million for the year ended December 31, 2018 ( $236 million after-tax). Also included in Cost Reduction Programs and Other Charges are other charges of $73 million for the year ended December 31, 2018 ( $70 million after-tax) comprised of the following; (i) a $40 million charge ( $40 million after-tax) related to an unfavorable development related to a supplier contract in China, (ii) restructuring charges of $21 million ( $18 million after-tax) and (iii) a $12 million charge ( $12 million after-tax) associated with the transition to hyper-inflationary accounting in Argentina. 2017 Charges Transaction Related and Other Charges In connection with the intended business combination, Linde incurred transaction costs which totaled $52 million for the year ended December 31, 2017 ( $48 million after-tax). Classification in the consolidated financial statements The pre-tax charges for each year are shown within operating profit in a separate line item on the consolidated statements of income. In the consolidated balance sheets, reductions in assets are recorded against the carrying value of the related assets and unpaid amounts are recorded primarily as short-term liabilities. On the consolidated statements of cash flows, the pre-tax impact of these charges, net of cash payments, is shown as an adjustment to reconcile net income to net cash provided by operating activities. In Note 20 - Segment Information, Linde excluded these charges from its management definition of segment operating profit; a reconciliation of segment operating profit to consolidated operating profit is shown within the segment operating profit table.

Leases

Leases	12 Months Ended
Leases	Dec. 31, 2019
Leases [Abstract]
Leases	LEASES In the normal course of its business, Linde enters into various leases as the lessee, primarily involving manufacturing and distribution equipment and office space. Linde determines whether a contract is or contains a lease at contract inception. Total lease and rental expenses related to operating lease right of use assets for the twelve months ended December 31, 2019 was $364 million , respectively. Operating leases costs are included in selling, general and administrative expenses and cost of sales, exclusive of depreciation and amortization. The related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively. Total lease and rental expenses related to finance lease right of use assets for the twelve months ended December 31, 2019 was $31 million , and the costs are included in depreciation and amortization and interest. Related assets and obligations are included in property, plant and equipment - net and debt, respectively . Linde includes renewal options that are reasonably certain to be exercised as part of the lease term. Operating and financing lease expenses above include short term and variable lease costs which are immaterial. As most leases do not provide an implicit rate, Linde uses the applicable incremental borrowing rate at lease commencement to measure lease liabilities and right-of-use assets. Linde determines incremental borrowing rates through market sources. The company has elected to apply the short-term lease exception for all underlying asset classes. Short-term leases are leases that, at the commencement date, have a lease term of twelve months or less and do not include a purchase option that the lessee is reasonably certain to exercise. Leases that meet the short-term lease definition are not recognized on the balance sheet, but rather expensed on a straight-line basis over the lease term. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance. The company does not have material variable lease payments. Gains and losses on sale and leaseback transactions were immaterial. Operating cash flows used for operating leases for the twelve months ended December 31, 2019 was $341 million . Cash flows used for finance leases for the same period were immaterial. Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2019 Operating Leases Operating lease right-of-use assets 1,025 Other current liabilities 260 Other long-term liabilities 716 Total operating lease liabilities 976 Finance Leases Finance lease right-of-use assets 140 Current portion of long-term debt 32 Long Term debt 117 Total finance lease liabilities 149 Supplemental operating lease information: December 31, 2019 Weighted average lease term (years) 7 Weighted average discount rate 2.97 % Future operating and finance lease payments as of December 31, 2019 are as follows (millions of dollars): Period Operating Leases Financing Leases 2020 $ 275 $ 38 2021 208 31 2022 163 27 2023 110 18 2024 75 10 Thereafter 251 81 Total future undiscounted lease payments 1,082 205 Less imputed interest (106 ) (56 ) Total reported lease liability $ 976 $ 149 Prior to the adoption of the new lease accounting standard, operating and finance lease commitments on an undiscounted basis were approximately $1.3 billion and $104 million , respectively, at December 31, 2018 under long-term non-cancelable leases. The amounts payable for operating leases were as follows: (Millions of dollars) Operating Leases 2019 $ 305 2020 236 2021 186 2022 145 2023 102 Thereafter 326 Total $ 1,300
Leases	LEASES In the normal course of its business, Linde enters into various leases as the lessee, primarily involving manufacturing and distribution equipment and office space. Linde determines whether a contract is or contains a lease at contract inception. Total lease and rental expenses related to operating lease right of use assets for the twelve months ended December 31, 2019 was $364 million , respectively. Operating leases costs are included in selling, general and administrative expenses and cost of sales, exclusive of depreciation and amortization. The related assets and obligations are included in other long term assets and other current liabilities and other long term liabilities, respectively. Total lease and rental expenses related to finance lease right of use assets for the twelve months ended December 31, 2019 was $31 million , and the costs are included in depreciation and amortization and interest. Related assets and obligations are included in property, plant and equipment - net and debt, respectively . Linde includes renewal options that are reasonably certain to be exercised as part of the lease term. Operating and financing lease expenses above include short term and variable lease costs which are immaterial. As most leases do not provide an implicit rate, Linde uses the applicable incremental borrowing rate at lease commencement to measure lease liabilities and right-of-use assets. Linde determines incremental borrowing rates through market sources. The company has elected to apply the short-term lease exception for all underlying asset classes. Short-term leases are leases that, at the commencement date, have a lease term of twelve months or less and do not include a purchase option that the lessee is reasonably certain to exercise. Leases that meet the short-term lease definition are not recognized on the balance sheet, but rather expensed on a straight-line basis over the lease term. Some leasing arrangements require variable payments that are dependent on usage, output, or may vary for other reasons, such as insurance. The company does not have material variable lease payments. Gains and losses on sale and leaseback transactions were immaterial. Operating cash flows used for operating leases for the twelve months ended December 31, 2019 was $341 million . Cash flows used for finance leases for the same period were immaterial. Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2019 Operating Leases Operating lease right-of-use assets 1,025 Other current liabilities 260 Other long-term liabilities 716 Total operating lease liabilities 976 Finance Leases Finance lease right-of-use assets 140 Current portion of long-term debt 32 Long Term debt 117 Total finance lease liabilities 149 Supplemental operating lease information: December 31, 2019 Weighted average lease term (years) 7 Weighted average discount rate 2.97 % Future operating and finance lease payments as of December 31, 2019 are as follows (millions of dollars): Period Operating Leases Financing Leases 2020 $ 275 $ 38 2021 208 31 2022 163 27 2023 110 18 2024 75 10 Thereafter 251 81 Total future undiscounted lease payments 1,082 205 Less imputed interest (106 ) (56 ) Total reported lease liability $ 976 $ 149 Prior to the adoption of the new lease accounting standard, operating and finance lease commitments on an undiscounted basis were approximately $1.3 billion and $104 million , respectively, at December 31, 2018 under long-term non-cancelable leases. The amounts payable for operating leases were as follows: (Millions of dollars) Operating Leases 2019 $ 305 2020 236 2021 186 2022 145 2023 102 Thereafter 326 Total $ 1,300 In limited instances Linde acts as a lessor, primarily for assets to provide industrial gas to specific customers. These leases are not significant to the consolidated balance sheets or consolidated statements of income.

Income Taxes

Income Taxes	12 Months Ended
Income Taxes	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The year ended December 31, 2019 reflects a full year of Linde plc; the year ended December 31, 2018 reflects Praxair for the entire year and Linde AG for the period beginning October 31, 2018 (the merger date), including the impacts of purchase accounting. The amounts for historical periods prior to 2018 solely reflect the results of Praxair. (See Notes 1 and 3.) Pre-tax income applicable to U.S. and foreign operations is as follows: (Millions of dollars) Year Ended December 31, 2019 2018 2017 United States $ 1,161 $ 931 $ 1,003 Foreign (a) 1,766 4,118 1,284 Total income before income taxes $ 2,927 $ 5,049 $ 2,287 (a) 2019 includes a $164 million gain related to the Indian divestiture and 2018 includes a $3,294 million gain related to Europe divestiture (See Note 4). Provision for Income Taxes The following is an analysis of the provision for income taxes: (Millions of dollars) Year Ended December 31, 2019 (a) 2018 (b) 2017 (c) Current tax expense (benefit) U.S. federal $ 64 $ 390 $ 565 State and local 39 (7 ) 84 Foreign 969 620 374 1,072 1,003 1,023 Deferred tax expense (benefit) U.S. federal 85 8 (221 ) State and local — 15 19 Foreign (388 ) (209 ) 205 (303 ) (186 ) 3 Total income taxes $ 769 $ 817 $ 1,026 (a) 2019 includes $70 million related to divestitures, foreign current tax expense of $48 million and foreign deferred tax expense of $22 million (b) 2018 includes a benefit of $61 million related to the Tax Act (See below) and a charge of $371 million ( $252 million U.S., $4 million state, $114 million foreign current tax expense and $1 million of U.S. deferred income tax expense) related to divestitures (See Note 4). (c) 2017 includes a charge of $394 million related to the Tax Act (See below). U.S. Tax Cuts and Jobs Act (Tax Act) 2018 and 2017 On December 22, 2017 the U.S. government enacted the Tax Cuts and Jobs Act ("Tax Act"). This comprehensive tax legislation significantly revised the U.S. corporate income tax rules by, among other things, lowering the corporate income tax rate from 35% to 21% , implementing a territorial tax system and imposing a one-time tax on accumulated earnings of foreign subsidiaries. The company recorded a net provisional income tax charge of $394 million comprising (i) an estimated $467 million U.S. Federal and state tax charge for deemed repatriation of accumulated foreign earnings; (ii) an estimated $260 million charge for foreign withholding taxes related to anticipated future repatriation of foreign earnings; and (iii) an estimated $333 million deferred tax benefit for the revaluation of net deferred tax liabilities from 35% to the new 21% tax rate. The $467 million U.S. federal and state tax charge for deemed repatriation of accumulated foreign earnings includes $422 million of deemed repatriation tax payable over eight years. In the fourth quarter of 2018, the company completed its accounting and updated its provisional estimates in accordance with SAB 118 resulting in a net reduction to tax expense of $61 million , $41 million U.S. federal and $20 million of state income tax (net of federal tax benefit). This resulted in a deemed repatriation tax payable of $261 million and $291 million and is payable over the remaining six and seven years, respectively of which $235 million and $265 million is classified as of December 31, 2019 and December 31, 2018 as other long-term liabilities on the consolidated balance sheets (See Note 9). Further, the Tax Act enacted new provisions related to the taxation of foreign earnings, known as GILTI. The company has elected as an accounting policy to account for GILTI as period costs when incurred. Additionally, in the fourth quarter of 2018 the company adopted Accounting Standards Update 2018-02, "Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income", electing to reclassify the income tax effects of the Tax Act from Accumulated Other Comprehensive Income ("AOCI") to retained earnings. This resulted in a net reduction to AOCI and a net increase to retained earnings of $93 million , $98 million directly related to the federal income tax rate change reduced by $5 million indirectly related to the federal tax rate change on state income taxes. Effective Tax Rate Reconciliation For purposes of the effective tax rate reconciliation, the company utilized the U.S. statutory income tax rate of 21% in 2019 and 2018 and 35% in 2017. An analysis of the difference between the provision for income taxes and the amount computed by applying the U.S. statutory income tax rate to pre-tax income follows: (Dollar amounts in millions) Year Ended December 31, 2019 2018 2017 U.S. statutory income tax $ 615 21.0 % $ 1,060 21.0 % $ 801 35.0 % State and local taxes – net of federal benefit 31 1.1 % 30 0.6 % 32 1.4 % U.S. tax credits and deductions (a) (31 ) (1.1 )% (12 ) (0.2 )% (27 ) (1.2 )% Foreign tax differentials (b) 113 3.9 % 57 1.1 % (145 ) (6.3 )% Share-Based compensation (41 ) (1.4 )% (22 ) (0.4 )% (35 ) (1.5 )% Tax Act — — % (61 ) (1.2 )% 394 17.2 % Divestitures (c) 36 1.2 % (321 ) (6.4 )% — — % Other – net (d) 46 1.6 % 86 1.7 % 6 0.3 % Provision for income taxes $ 769 26.3 % $ 817 16.2 % $ 1,026 44.9 % ________________________ (a) U.S. tax credits and deductions relate to foreign derived intangible income in 2019 and 2018, the research and experimentation tax credit in 2019, 2018 and 2017 and manufacturing deduction in 2017. (b) Primarily related to differences between the U.S. tax rate ( 21% in 2019 and 2018 and 35% in 2017) and the statutory tax rate in the countries where the company operates. Other permanent items and tax rate changes were not significant. (c) Divestitures primarily relate to the sale of the company’s Indian business in 2019 and European business in 2018 (See Note 4). (d) Other - net includes $26 million and $34 million of U.S tax related to GILTI in 2019 and 2018, respectively and an increase in unrecognized tax benefits in Europe of $44 million in 2018. Net Deferred Tax Liabilities Net deferred tax liabilities included in the consolidated balance sheets are comprised of the following: (Millions of dollars) December 31, 2019 2018 Deferred tax liabilities Fixed assets $ 3,539 $ 3,935 Goodwill 145 124 Other intangible assets 3,688 3,684 Subsidiary/equity investments 664 570 Other (a) 789 648 $ 8,825 $ 8,961 Deferred tax assets Carryforwards $ 441 $ 526 Benefit plans and related (b) 721 575 Inventory 72 63 Accruals and other (c) 1,167 1,112 $ 2,401 $ 2,276 Less: Valuation allowances (d) (222 ) (237 ) $ 2,179 $ 2,039 Net deferred tax liabilities $ 6,646 $ 6,922 Recorded in the consolidated balance sheets as (Note 9): Other long-term assets 243 510 Deferred credits 6,889 7,432 $ 6,646 $ 6,922 ________________________ (a) Includes $255 million in 2019 related to right-of-use lease assets. (b) Includes deferred taxes of $446 million and $292 million in 2019 and 2018 , respectively, related to pension / OPEB funded status (See Notes 9 and 18). (c) Includes $255 million related to lease liabilities in 2019 and $81 million and $104 million in 2019 and 2018, respectively, related to research and development costs. (d) Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2019 2018 2017 Balance, January 1, $ (237 ) $ (76 ) $ (132 ) Income tax (charge) benefit (i) (31 ) (51 ) 59 Merger with Linde AG 18 (121 ) — Other, including write-offs (ii) 26 7 — Translation adjustments 2 4 (3 ) Balance, December 31, $ (222 ) $ (237 ) $ (76 ) (i) 2017 includes a $59 million benefit related to the utilization of foreign tax credits under the Tax Act. (ii) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 3). The company evaluates deferred tax assets quarterly to ensure that estimated future taxable income will be sufficient in character (e.g., capital gain versus ordinary income treatment), amount and timing to result in their recovery. After considering the positive and negative evidence, a valuation allowance is established to reduce the assets to their realizable value when management determines that it is more likely than not (i.e., greater than 50% likelihood) that a deferred tax asset will not be realized. Considerable judgment is required in establishing deferred tax valuation allowances. At December 31, 2019 , the company had $441 million of deferred tax assets relating to net operating losses (“NOLs”) and tax credits and $222 million of valuation allowances. These deferred tax assets include $312 million relating to NOLs of which $55 million expire within 5 years, $115 million expire after 5 years and $142 million have no expiration. The deferred tax assets also include $ 129 million related to credits of which $6 million expire within 5 years, $113 million expire after 5 years, and $10 million have no expiration. The valuation allowances of $222 million primarily relate to NOLs and are required because management has determined, based on financial projections and available tax strategies, that it is unlikely that the NOLs will be utilized before they expire. If events or circumstances change, valuation allowances are adjusted at that time resulting in an income tax benefit or charge. The company has $664 million of foreign income taxes accrued related to its investments in subsidiaries and equity investments as of December 31, 2019. A provision has not been made for any additional foreign income tax at December 31, 2019 on approximately $31 billion related to its investments in subsidiaries because the company intends to remain indefinitely reinvested. While the $31 billion could become subject to additional foreign income tax if there is a sale of a subsidiary, or earnings are remitted as dividends, it is not practicable to estimate the unrecognized deferred tax liability. Uncertain Tax Positions Unrecognized income tax benefits represent income tax positions taken on income tax returns but not yet recognized in the consolidated financial statements. The company has unrecognized income tax benefits totaling $472 million , $319 million and $54 million as of December 31, 2019 , 2018 and 2017 , respectively. If recognized, essentially all of the unrecognized tax benefits and related interest and penalties would be recorded as a benefit to income tax expense on the consolidated statements of income. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Millions of dollars) 2019 2018 2017 Unrecognized income tax benefits, January 1 $ 319 $ 54 $ 56 Additions for tax positions of prior years (a) 151 104 48 Reductions for tax positions of prior years (3 ) (7 ) (26 ) Additions for current year tax positions (b) 33 179 — Reductions for settlements with taxing authorities (c) (26 ) (3 ) (26 ) Foreign currency translation and other (2 ) (8 ) 2 Unrecognized income tax benefits, December 31 $ 472 $ 319 $ 54 ________________________ (a) Increase primarily relates to tax positions in the United States and Europe, $66 million in 2019 related to the merger with Linde AG. (b) 2018 includes $167 million related to the merger with Linde AG. (c) Settlements are uncertain tax positions that were effectively settled with the taxing authorities, including positions where the company has agreed to amend its tax returns to eliminate the uncertainty. The company classifies interest income and expense related to income taxes as tax expense in the consolidated statements of income. The company recognized net interest expense of $1 million , $32 million and $8 million for the years ended December 31, 2019, December 31, 2018 and December 31, 2017, respectively. The company had $65 million and $48 million of accrued interest and penalties as of December 31, 2019 and December 31, 2018 , respectively which were recorded in other long-term liabilities in the consolidated balance sheets (See Note 9). As of December 31, 2019 , the company remained subject to examination in the following major tax jurisdictions for the tax years as indicated below: Major tax jurisdictions Open Years North and South America United States 2016 through 2019 Canada 2012 through 2019 Mexico 2013 through 2019 Brazil 2005 through 2019 Europe and Africa France 2014 through 2019 Germany 2015 through 2019 Netherlands 2015 through 2019 Republic of South Africa 2015 through 2019 Spain 2006 through 2019 United Kingdom 2015 through 2019 Asia and Australia Australia 2014 through 2019 China 2014 through 2019 India 2006 through 2019 Korea 2014 through 2019 Taiwan 2015 through 2019 The company is currently under audit in a number of jurisdictions. As a result, it is reasonably possible that some of these matters will conclude or reach the stage where a change in unrecognized income tax benefits may occur within the next twelve months. At the time new information becomes available, the company will record any adjustment to income tax expense as required. Final determinations, if any, are not expected to be material to the consolidated financial statements. The company is also subject to income taxes in many hundreds of state and local taxing jurisdictions that are open to tax examinations.

Earnings Per Share - Linde PLC

Earnings Per Share - Linde PLC Shareholders	12 Months Ended
Earnings Per Share - Linde PLC Shareholders	Dec. 31, 2019
Earnings Per Share [Abstract]
Earnings Per Share - Linde PLC Shareholders	EARNINGS PER SHARE – LINDE PLC SHAREHOLDERS Basic and Diluted earnings per share - Linde plc shareholders is computed by dividing Income From Continuing Operations, Income From discontinued operations, net of tax, and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: 2019 2018 2017 Numerator (Millions of dollars) Income From Continuing Operations $ 2,183 $ 4,273 $ 1,247 Income from discontinued operations, net of tax 102 108 — Net Income – Linde plc $ 2,285 $ 4,381 $ 1,247 Denominator (Thousands of shares) Weighted average shares outstanding 540,859 330,088 285,893 Shares earned and issuable under compensation plans 235 313 368 Weighted average shares used in basic earnings per share * 541,094 330,401 286,261 Effect of dilutive securities Stock options and awards 4,076 3,726 2,853 Weighted average shares used in diluted earnings per share * 545,170 334,127 289,114 Basic earnings per share from continuing operations $ 4.03 $ 12.93 $ 4.36 Basic earnings per share from discontinued operations $ 0.19 $ 0.33 $ — Basic Earnings Per Share $ 4.22 $ 13.26 $ 4.36 Diluted earnings per share from continuing operations $ 4.00 $ 12.79 $ 4.32 Diluted earnings per share from discontinued operations $ 0.19 $ 0.32 $ — Diluted Earnings Per Share $ 4.19 $ 13.11 $ 4.32 * As a result of the merger, share amounts for the year ended December 31, 2018 reflect a weighted average effect of Praxair shares outstanding prior to October 31, 2018 and Linde plc shares outstanding on and after October 31, 2018. There were no antidilutive shares for the years ended December 31, 2019, 2018 or 2017.

Supplemental Information

Supplemental Information	12 Months Ended
Supplemental Information	Dec. 31, 2019
Supplemental Information [Abstract]
Supplemental Information	SUPPLEMENTAL INFORMATION The year ended December 31, 2018 reflects Praxair for the entire year and the Linde AG for the period beginning after October 31, 2018 (the merger date), including the impacts of purchase accounting. The amounts for historical periods prior to 2018 solely reflect the results of Praxair. See Notes 1 and 3. Income Statement (Millions of dollars) Year Ended December 31, 2019 2018 2017 Selling, General and Administrative Selling $ 1,600 $ 757 $ 511 General and administrative 1,857 872 696 $ 3,457 $ 1,629 $ 1,207 Year Ended December 31, 2019 2018 2017 Depreciation and Amortization (a) Depreciation $ 3,940 $ 1,615 $ 1,093 Amortization of intangibles (Note 12) 735 215 91 Depreciation and Amortization $ 4,675 $ 1,830 $ 1,184 Year Ended December 31, 2019 2018 2017 Other Income (Expenses) – Net Currency related net gains (losses) $ (11 ) $ 4 $ (3 ) Partnership income 8 8 6 Severance expense (7 ) (7 ) (6 ) Asset divestiture gains (losses) – net 10 6 4 Other – net 68 7 3 $ 68 $ 18 $ 4 Year Ended December 31, 2019 2018 2017 Interest Expense – Net Interest incurred on debt $ 284 $ 297 $ 230 Interest income (112 ) (80 ) (41 ) Amortization on acquired debt (96 ) (21 ) — Interest capitalized (38 ) (20 ) (28 ) Bond redemption (b) — 26 — $ 38 $ 202 $ 161 Year Ended December 31, 2019 2018 2017 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 87 $ 12 $ 59 Redeemable noncontrolling interests' operations (Note 16) 2 3 2 Noncontrolling interests from continuing operations $ 89 $ 15 $ 61 Noncontrolling interests from discontinued operations $ 7 $ 9 $ — Balance Sheet (Millions of dollars) December 31, 2019 2018 Accounts Receivable Trade and Other receivables $ 4,628 $ 4,410 Less: allowance for doubtful accounts (d) (306 ) (113 ) $ 4,322 $ 4,297 December 31, 2019 2018 Inventories Raw materials and supplies $ 396 $ 339 Work in process 331 321 Finished goods 970 991 $ 1,697 $ 1,651 December 31, 2019 2018 Prepaid and Other Current Assets Prepaid and other deferred charges (e) $ 516 $ 533 VAT recoverable 275 250 Unrealized gains on derivatives (Note 14) 85 66 Other 264 228 $ 1,140 $ 1,077 December 31, 2019 2018 Other Long-term Assets Pension assets (Note 18) $ 78 $ 140 Insurance contracts (f) 75 75 Long-term receivables, net (g) 150 135 Operating lease assets (Note 6) 1,025 — Deposits 56 61 Investments carried at cost 40 76 Deferred charges 90 148 Deferred income taxes (Note 7) 243 510 Unrealized gains on derivatives (Note 14) 82 127 Other 174 190 $ 2,013 $ 1,462 December 31, 2019 2018 Other Current Liabilities Accrued expenses $ 1,079 $ 1,187 Payroll 619 658 VAT payable 268 235 Pension and postretirement (Note 18) 27 117 Interest payable 127 137 Operating lease liability (Note 6) 260 — Employee benefit accrual 88 104 Insurance reserves 38 36 Unrealized losses on derivatives (Note 14) 54 36 Other 941 1,248 $ 3,501 $ 3,758 December 31, 2019 2018 Other Long-term Liabilities Pension and postretirement (Note 18) $ 2,548 $ 2,004 Tax liabilities for uncertain tax positions 342 191 Tax Act liabilities for deemed repatriation (Note 7) 235 265 Operating lease liability (Note 6) 716 — Interest and penalties for uncertain tax positions (Note 7) 65 48 Insurance reserves 28 24 Asset retirement obligation 293 300 Unrealized losses on derivatives (Note 14) 45 43 Other 616 560 $ 4,888 $ 3,435 December 31, 2019 2018 Deferred Credits Deferred income taxes (Note 7) $ 6,889 $ 7,432 Other 347 179 $ 7,236 $ 7,611 December 31, 2019 2018 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (h) $ (3,357 ) $ (3,375 ) EMEA (h) (136 ) 105 APAC (h) (140 ) (114 ) Engineering (29 ) 40 Other 282 (246 ) (3,380 ) (3,590 ) Derivatives – net of taxes (27 ) (2 ) Unrealized gain (loss) on securities — (1 ) Pension/OPEB funded status obligation (net of $446 million and $292 million tax benefit in 2019 and 2018) (Note 18) (1,407 ) (863 ) $ (4,814 ) $ (4,456 ) (a) Depreciation and amortization expense in 2019 include $1,298 million and $642 million , respectively, of Linde AG purchase accounting impacts. In 2018, depreciation and amortization expense include $225 million and $121 million , respectively, of Linde AG purchase accounting impacts. (b) In December 2018, Linde repaid $600 million of 4.50% notes due 2019 and €600 million of 1.50% notes due 2020 resulting in a $26 million interest charge ( $20 million after-tax). (c) Noncontrolling interests from continuing operations includes a $1 million benefit and a $35 million charge in 2019 and 2018, respectively, related to the 8% of Linde AG Shares which were not tendered in the Exchange Offer. Linde AG completed the cash merger squeeze-out of all its minority shares on April 8, 2019 (see Note 3). In addition, 2019 and 2018 noncontrolling interests from continuing operations include $54 million and $24 million , respectively, of Linde AG purchase accounting impacts. (d) Provisions to the allowance for doubtful accounts were $ 170 million , $ 25 million , and $ 33 million in 2019 , 2018 , and 2017 , respectively. The allowance activity in each period related primarily to write-offs of uncollectible amounts, net of recoveries and currency movements. (e) Includes estimated income tax payments of $115 million and $172 million in 2019 and 2018, respectively. (f) Consists primarily of insurance contracts and other investments to be utilized for non-qualified pension and OPEB obligations. (g) Long-term receivables are not material and are largely reserved. The balances at December 31, 2019 and 2018 are net of reserves of $ 44 million and $ 46 million , respectively. The amounts in both periods relate primarily to long-term notes receivable from customers and government receivables in Brazil. Collectability is reviewed regularly and uncollectible amounts are written-off as appropriate. (h)

Property, Plant & Equipment - N

Property, Plant & Equipment - Net	12 Months Ended
Property, Plant & Equipment - Net	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment - Net	PROPERTY, PLANT AND EQUIPMENT – NET Significant classes of property, plant and equipment are as follows: (Millions of dollars) December 31, Depreciable Lives (Yrs) 2019 2018 Production plants (primarily 15-year life) (a) 10-20 $ 25,493 $ 24,726 Storage tanks 15-20 4,295 4,061 Transportation equipment and other 3-15 2,809 2,654 Cylinders 10-30 4,184 3,955 Buildings 25-40 3,162 3,083 Land and improvements (b) 0-20 1,229 1,162 Construction in progress 3,146 2,296 44,318 41,937 Less: accumulated depreciation (15,254 ) (12,220 ) $ 29,064 $ 29,717 (a) - Depreciable lives of production plants related to long-term customer supply contracts are consistent with the contract lives.

Goodwill

Goodwill	12 Months Ended
Goodwill	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	GOODWILL Changes in the carrying amount of goodwill for the years ended December 31, 2019 and 2018 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2017 $ 2,306 $ 695 $ 59 $ — $ 173 $ 3,233 Addition due to Merger (Note 3) 6,890 10,802 5,193 1,060 201 24,146 Acquisitions (Note 3) 5 — — — 5 Purchase adjustments & other 12 — — — 12 Foreign currency translation (39 ) 83 43 15 (4 ) 98 Disposals (Note 4) — (620 ) — — (620 ) Balance, December 31, 2018 9,174 10,960 5,295 1,075 370 26,874 Acquisitions (Note 3) 135 — — — — 135 Measurement period adjustments (Note 3) (255 ) (636 ) (323 ) 1,410 (42 ) 154 Foreign currency translation (12 ) (81 ) (15 ) (15 ) (21 ) (144 ) Balance, December 31, 2019 $ 9,042 $ 10,243 $ 4,957 $ 2,470 $ 307 $ 27,019 Linde has historically performed its goodwill impairment tests annually during the second quarter of each year, and has determined that the fair value of each of its reporting units was substantially in excess of its carrying value. For the second quarter 2019 test, Linde applied the FASB's accounting guidance which allows the company to first assess qualitative factors to determine the extent of additional quantitative analysis, if any, that may be required to test goodwill for impairment. Based on the qualitative assessments performed, Linde concluded that it was more likely than not that the fair value of each reporting unit substantially exceeded its carrying value and therefore, further quantitative analysis was not required. As a result, no impairment was recorded. During the fourth quarter of fiscal year 2019, the company changed the date of its annual goodwill impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process. The change in annual impairment testing date did not delay, accelerate or avoid an impairment charge. The company has determined this change in the method of applying an accounting principle is preferable. Linde's impairment test performed during the fourth quarter of 2019 estimated the fair value of each reporting unit by applying multiples of earnings from a peer group to the company’s forecasted earnings for the year ending December 31, 2019. The peer group is comprised of comparable entities with similar operations and economic characteristics. Linde concluded the fair value of reporting units exceeded its carrying value and therefore recognized no impairment. There were no indicators of impairment through December 31, 2019 . Reporting units with greater concentration of Linde AG assets fair valued during the recent merger are at greater risk of impairment in future periods.

Other Intangible Assets

Other Intangible Assets	12 Months Ended
Other Intangible Assets	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Other Intangible Assets	OTHER INTANGIBLE ASSETS The following is a summary of Linde’s other intangible assets at December 31, 2019 and 2018 : (Millions of dollars) For the year ended December 31, 2019 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2018 $ 13,288 $ 2,288 $ 1,366 $ 16,942 Additions (primarily acquisitions) 30 6 51 87 Foreign currency translation (59 ) (21 ) (11 ) (91 ) Measurement period adjustments (Note 3) (8 ) 492 178 662 Other * (46 ) (1 ) 28 (19 ) Balance, December 31, 2019 13,205 2,764 1,612 17,581 Less: accumulated amortization: Balance, December 31, 2018 (317 ) (22 ) (380 ) (719 ) Amortization expense (Note 9) (584 ) (47 ) (104 ) (735 ) Foreign currency translation — — 2 2 Other * 16 — (8 ) 8 Balance, December 31, 2019 (885 ) (69 ) (490 ) (1,444 ) Net intangible asset balance at December 31, 2019 $ 12,320 $ 2,695 $ 1,122 $ 16,137 (Millions of dollars) For the year ended December 31, 2018 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2017 $ 772 $ 46 $ 619 $ 1,437 Additions due to merger (Note 3) 12,555 2,226 811 15,592 Additions (primarily acquisitions) 1 — 26 27 Foreign currency translation 121 24 (9 ) 136 Disposals (Note 4) (141 ) (8 ) (78 ) (227 ) Other * (20 ) — (3 ) (23 ) Balance, December 31, 2018 13,288 2,288 1,366 16,942 Less: accumulated amortization: Balance, December 31, 2017 (260 ) (18 ) (374 ) (652 ) Amortization expense (Note 9) (135 ) (9 ) (71 ) (215 ) Foreign currency translation 4 — 8 12 Disposals (Note 4) 55 5 52 112 Other * 19 — 5 24 Balance, December 31, 2018 (317 ) (22 ) (380 ) (719 ) Net balance at December 31, 2018 $ 12,971 $ 2,266 $ 986 $ 16,223 ________________________ * Other primarily relates to the write-off of fully amortized assets and reclassifications. There are no expected residual values related to these intangible assets. Amortization expense for the years ended December 31, 2019 , 2018 and 2017 was $735 million , $215 million and $91 million , respectively. The remaining weighted-average amortization period for intangible assets is approximately 28 years. Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2020 $ 718 2021 713 2022 595 2023 570 2024 556 Thereafter 11,115 Total amortization related to finite-lived intangible assets 14,267 Indefinite-lived intangible assets at December 31, 2019 1,870 Net intangible assets at December 31, 2019 $ 16,137

Debt

Debt	12 Months Ended
Debt	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	DEBT The following is a summary of Linde’s outstanding debt at December 31, 2019 and 2018 : (Millions of dollars) 2019 2018 Short-term Commercial paper and U.S. bank borrowings $ 996 $ 829 Other bank borrowings (primarily international) 736 656 Total short-term debt 1,732 1,485 Long-term (a) (U.S. dollar denominated unless otherwise noted) 1.90% Notes due 2019 (b) — 500 Variable rate notes due 2019 (b) — 150 1.75% Euro denominated notes due 2019 (b,c) — 578 4.25% AUD denominated notes due 2019 (b) — 71 Variable rate notes due 2019 (b) — 200 2.25% Notes due 2020 300 299 1.75% Euro denominated notes due 2020 (c) 1,137 1,185 0.634% Euro denominated notes due 2020 56 58 4.05% Notes due 2021 499 499 3.875% Euro denominated notes due 2021 (c) 711 755 3.00% Notes due 2021 499 498 0.250% Euro denominated notes due 2022 (c) 1,129 1,156 2.45% Notes due 2022 599 598 2.20% Notes due 2022 499 498 2.70% Notes due 2023 499 498 2.00% Euro denominated notes due 2023 (c) 776 805 5.875% GBP denominated notes due 2023 (c) 456 454 1.20% Euro denominated notes due 2024 615 628 1.875% Euro denominated notes due 2024 (c) 361 373 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 556 568 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 195 1.652% Euro denominated notes due 2027 93 96 1.00% Euro denominated notes due 2028 (c) 872 861 1.90% Euro denominated notes due 2030 118 121 3.55% Notes due 2042 662 662 Other 10 10 International bank borrowings 309 291 Obligations under capital lease 149 81 12,224 13,811 Less: current portion of long-term debt (1,531 ) (1,523 ) Total long-term debt 10,693 12,288 Total debt $ 13,956 $ 15,296 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) In February 2019, Linde repaid $500 million of 1.9% notes that became due; in May 2019 Linde repaid $150 million of variable notes that became due; in June 2019 Linde repaid €500 million of 1.75% notes that became due and the associated interest rate swap was settled; also in June 2019 Linde settled AUD 100 million of variable rate notes that became due; and in August 2019 Linde repaid $200 million of variable rate notes that became due. (c) December 31, 2019 and 2018 included a cumulative $38 million and $14 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps. Credit Facilities On March 26, 2019 the company and certain of its subsidiaries entered into an unsecured revolving credit agreement ("the Credit Agreement") with a syndicate of banking institutions, which became effective on March 29, 2019. The Credit Agreement provides for total commitments of $5.0 billion , which may be increased up to $6.5 billion , subject to receipt of additional commitments and satisfaction of customary conditions. There are no financial maintenance covenants contained within the Credit Agreement. The revolving credit facility expires on March 26, 2024 with the option to request two one -year extensions of the expiration date. In connection with the effectiveness of the Credit Agreement, Praxair and Linde AG terminated their major respective existing revolving credit facilities. No borrowings were outstanding under the Credit Agreement as of December 31, 2019. On September 3, 2019 Linde and the company’s subsidiaries Praxair and Linde AG entered into a series of parent and subsidiary guarantees related to currently outstanding notes issued by Praxair and Linde AG as well as the $5 billion Credit Agreement. Other Debt Information As of December 31, 2019 and 2018 , the weighted-average interest rate of short-term borrowings outstanding was 0.6% for both periods. Expected maturities of long-term debt are as follows: (Millions of dollars) 2020 $ 1,531 2021 1,855 2022 2,330 2023 1,798 2024 983 Thereafter 3,727 $ 12,224 As of December 31, 2019 , the amount of Linde's assets pledged as collateral was immaterial. See Note 15 for the fair value information related to debt.

Financial Instruments

Financial Instruments	12 Months Ended
Financial Instruments	Dec. 31, 2019
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 December 31, 2019 , the impact of such collateral posting arrangements on the fair value of derivatives was insignificant. Management believes the risk of incurring losses on derivative contracts related to credit risk is remote and any losses would be immaterial. The following table is a summary of the notional amount and fair value of derivatives outstanding at December 31, 2019 and 2018 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2019 2018 2019 2018 2019 2018 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 7,936 $ 6,357 $ 62 $ 24 $ 37 $ 42 Forecasted transactions 748 945 14 15 15 17 Cross-currency interest rate swaps 1,029 2,110 35 112 40 40 Commodity contracts N/A N/A — 27 — 9 Total 9,713 9,412 111 178 92 108 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 27 $ — $ 2 $ — $ 3 $ — Forecasted transactions 464 158 9 2 3 3 Commodity contracts N/A N/A 6 — 1 — Interest rate swaps 1,908 2,164 39 13 — 10 Total Hedges $ 2,399 $ 2,322 $ 56 $ 15 $ 7 $ 13 Total Derivatives $ 12,112 $ 11,734 $ 167 $ 193 $ 99 $ 121 (a) Current assets of $85 million are recorded in prepaid and other current assets; long-term assets of $82 million are recorded in other long-term assets; current liabilities of $54 million are recorded in other current liabilities; and long-term liabilities of $45 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 hedges As of December 31, 2019 , Linde has not designated any hedges of net investment positions in foreign operations. Linde had previously designated Euro-denominated debt instruments as net investment hedges to reduce the company's exposure to changes in the currency exchange rate on investments in foreign subsidiaries with Euro functional currencies. Exchange rate movements of $206 million relating to the previously denominated Euro-denominated debt incurred in the financial periods prior to de-designation will remain in AOCI, until appropriate, such as upon sale or liquidation of the foreign operations at which time amounts will be reclassified to the consolidated statements of income. Exchange rate movements related to the Euro-denominated debt occurring after de-designation are shown in the consolidated statements of income. Interest Rate Swaps Linde uses interest rate swaps to hedge the exposure to changes in the fair value of financial assets and financial liabilities as a result of interest rate changes. These interest rate swaps effectively convert fixed-rate interest exposures to variable rates; fair value adjustments are recognized in earnings along with an equally offsetting charge/benefit to earnings for the changes in the fair value of the underlying financial asset or financial liability. The notional value of outstanding interest rate swaps of Linde with maturity dates from 2020 through 2028 was $1,908 million at December 31, 2019 and $2,164 at December 31, 2018 (see Note 13 for further information). Terminated Treasury Rate Locks The unrecognized aggregate 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 December 31, 2019 and December 31, 2018 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. Impact of derivative instruments on earnings and AOCI The following table summarizes the impact of the company's derivatives on the consolidated statements of income: (Millions of dollars) Amount of Pre-Tax Gain (Loss) Recognized in Earnings * December 31, 2019 2018 2017 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ 253 $ (118 ) $ 121 Other balance sheet items 65 3 — Total $ 318 $ (115 ) $ 121 * The gains (losses) on balance sheet items are offset by gains (losses) recorded on the underlying hedged assets and liabilities. Accordingly, the gains (losses) for the derivatives and the underlying hedged assets and liabilities related to debt items are recorded in the consolidated statements of income as interest expense-net. Other balance sheet items and anticipated net income gains (losses) are recorded in the consolidated statements of income as other income (expenses)-net. The amounts of gain or loss recognized in AOCI and reclassified to the consolidated statement of income was immaterial for the year ended December 31, 2019. Net losses expected to be reclassified to earnings during the next twelve months are also not material. The gains (losses) on net investment hedges are recorded as a component of AOCI within foreign currency translation adjustments in the consolidated balance sheets and the consolidated statements of comprehensive income. The gains (losses) on treasury rate locks are recorded as a component of AOCI within derivative instruments in the consolidated balance sheets and the consolidated statements of comprehensive income. The gains (losses) on net investment hedges are reclassified to earnings only when the related currency translation adjustments are required to be reclassified, usually upon sale or liquidation of the investment. The gains (losses) for interest rate contracts are reclassified to earnings as interest expense –net on a straight-line basis over the remaining maturity of the underlying debt.

Fair Value Disclosures

Fair Value Disclosures	12 Months Ended
Fair Value Disclosures	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Fair Value Disclosures	FAIR VALUE DISCLOSURES The fair value hierarchy prioritizes the inputs to valuation techniques used to measure fair value into three broad levels as follows: Level 1 – quoted prices in active markets for identical assets or liabilities Level 2 – quoted prices for similar assets and liabilities in active markets or inputs that are observable Level 3 – inputs that are unobservable (for example cash flow modeling inputs based on assumptions) Assets and Liabilities Measured at Fair Value on a Recurring Basis The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2019 and 2018 : Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2019 2018 2019 2018 2019 2018 Assets Derivative assets $ — $ — $ 167 $ 193 $ — $ — Investments and securities * 18 22 — — 28 30 Total $ 18 $ 22 $ 167 $ 193 $ 28 $ 30 Liabilities Derivative liabilities $ — $ — $ 99 $ 121 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's consolidated balance sheets. Level 1 investments and securities are marketable securities traded on an exchange. Level 2 investments are based on market prices obtained from independent brokers or determined using quantitative models that use as their basis readily observable market parameters that are actively quoted and can be validated through external sources, including third-party pricing services, brokers and market transactions. Level 3 investments and securities consist of a venture fund. For the valuation, Linde uses the net asset value received as part of the fund's quarterly reporting, which for the most part is not based on quoted prices in active markets. In order to reflect current market conditions, Linde proportionally adjusts these by observable market data (stock exchange prices) or current transaction prices. The following table summarizes the changes in level 3 investments and securities for the year ended December 31, 2019 . Gains (losses) recognized in earnings are recorded to interest expense - net in the company's consolidated statements of income. (Millions of dollars) 2019 Balance at January 1 $ 30 Additions 1 Gains (losses) recognized in earnings (3 ) Balance at December 31 $ 28 The fair value of cash and cash equivalents, short-term debt, accounts receivable-net, and accounts payable approximate carrying value because of the short-term maturities of these instruments. The fair value of long-term debt is estimated based on the quoted market prices for the same or similar issues. Long-term debt is categorized within either Level 1 or Level 2 of the fair value hierarchy depending on the trading volume of the issues and whether or not they are actively quoted in the market as opposed to traded through over-the-counter transactions. At December 31, 2019 , the estimated fair value of Linde’s long-term debt portfolio was $12,375 million versus a carrying value of $12,224 million . At December 31, 2018 the estimated fair value of Linde’s long-term debt portfolio was $ 13,725 million versus a carrying value of $13,811 million . As Linde AG's assets and liabilities were measured at estimated fair value as of the merger date, differences between the carrying value and the fair value not significant; remaining differences are attributable to interest rate increases subsequent to when the debt was issued and relative to stated coupon rates.

Equity and Noncontrolling Inter

Equity and Noncontrolling Interests	12 Months Ended
Equity and Noncontrolling Interests	Dec. 31, 2019
Equity [Abstract]
Equity and Noncontrolling Interests	EQUITY AND NONCONTROLLING INTERESTS Linde plc Shareholders’ Equity At December 31, 2019 and 2018, Linde has total authorized share capital of €1,825,000 divided into 1,750,000,000 ordinary shares of €0.001 each, 25,000 A ordinary shares of €1.00 each, 25,000 deferred shares of €1.00 each and 25,000,000 preferred shares of €0.001 each. At December 31, 2019 there were 552,012,862 and 534,380,544 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2019 there were no shares of A ordinary shares, deferred shares or preferred shares issued or outstanding. At December 31, 2018 there were 551,310,272 and 547,241,630 of Linde plc ordinary shares issued and outstanding, respectively. At December 31, 2018 , there were no shares of A ordinary shares, deferred shares or preferred shares issued or outstanding. Linde’s Board of Directors may from time to time authorize the issuance of one or more series of preferred stock and, in connection with the creation of such series, determine the characteristics of each such series including, without limitation, the preference and relative, participating, optional or other special rights, and the qualifications, limitations or restrictions of the series. 2018 Merger of Praxair and Linde AG Following is a summary of the Linde plc shareholders' equity transactions related to the merger: Ordinary Shares Additional Paid in Capital Treasury Stock (Dollar amounts in millions, shares in thousands) Shares Amount Shares Amount Merger with Linde AG (a) 263,148 $ — $ 43,288 — $ — Conversion of Praxair to Linde plc shares (b) — (3 ) 3 — — Cancellation of Praxair Treasury stock (c) (95,324 ) — (7,113 ) (95,324 ) 7,113 Impact of Linde AG merger 167,824 $ (3 ) $ 36,178 (95,324 ) $ 7,113 (a) The total fair value of consideration transferred for the merger was $43,288 million , resulting in an increase to "Additional paid-in capital" in stockholders' equity (see Note 3 for additional information). (b) On October 31, 2018, the conversion of Praxair common stock and Linde AG common stock into Linde ordinary shares resulted in a $3 million decrease to "Ordinary Shares" with a corresponding increase to "Additional paid-in capital" in stockholders' equity. (c) Each share of Praxair common stock held in treasury immediately prior to the merger was canceled. The elimination of Praxair's historical treasury stock at cost resulted in a $7,113 million decrease in "Treasury stock" and "Additional paid-in capital" in stockholders' equity. As indicated above, in connection with the merger, Praxair and Linde AG common stock was converted into shares of Linde plc ordinary shares. The following table provides a summary of the share activity resulting from the merger: (in thousands, except Linde AG exchange ratio) Linde plc shares exchanged for Linde AG shares Linde AG common stock tendered as of October 31, 2018 (i) 170,875 Business combination agreement exchange ratio (ii) 1.54 Linde plc ordinary shares issued in exchange for Linde AG 263,148 Linde plc shares issued to Praxair shareholders upon conversion Praxair shares outstanding at merger date 287,907 Total Linde plc shares issued at merger date 551,055 (i) Number of Linde AG shares tendered in the 2017 Exchange Offer. (ii) Exchange ratio for Linde AG shares as set forth in the business combination agreement. Other Linde plc Ordinary Share and Treasury Stock Transactions Linde may issue new ordinary shares for dividend reinvestment and stock purchase plans and employee savings and incentive plans. The number of new Linde ordinary shares issued from the merger date through December 31, 2019 was 958,293 shares. On December 10, 2018 the Linde board of directors approved the repurchase of $1.0 billion of its ordinary shares under which Linde had repurchased 6,385,887 shares through December 31, 2019 ( 4,068,642 shares were repurchased through December 31, 2018). Linde completed the repurchases under this program in the first quarter of 2019. Subsequently, on January 22, 2019 the company’s board of directors approved the additional repurchase of $6.0 billion of its ordinary shares under which Linde had repurchased 12,016,083 shares through December 31, 2019. Noncontrolling Interests Noncontrolling interest ownership changes are presented within the consolidated statements of equity. The $2,921 million decrease during 2019 was primarily driven by Linde AG completion of the cash merger squeeze-out of all its minority shares on April 8, 2019. This represents the 8% of Linde AG shares which were not tendered in the Exchange Offer and were the subject of a cash-merger squeeze-out (See Note 3). The $186 million decrease during 2018 primarily relates to the sale of Praxair's industrial gases business in Europe (see Notes 1 and 4). The "Impact of Merger" line item of the consolidated statements of equity includes the fair value of the noncontrolling interests acquired from Linde AG, including the 8% of Linde AG shares which were not tendered in the Exchange Offer and were intended to be the subject of a cash-merger squeeze-out (See Note 3). The $15 million increase during 2017 relates to additional funding provided to PG Technologies, LLC ("PGT") by the joint venture partner. Redeemable Noncontrolling Interests Noncontrolling interests with redemption features, such as put/sell options, that are not solely within the company’s control (“redeemable noncontrolling interests”) are reported separately in the consolidated balance sheets at the greater of carrying value or redemption value. For redeemable noncontrolling interests that are not yet exercisable, Linde calculates the redemption value by accreting the carrying value to the redemption value over the period until exercisable. If the redemption value is greater than the carrying value, any increase is adjusted directly to retained earnings and does not impact net income. At December 31, 2019

Share-Based Compensation

Share-Based Compensation	12 Months Ended
Share-Based Compensation	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION Share-based compensation expense was $95 million in 2019 ( $62 million and $59 million in 2018 and 2017 , respectively). The related income tax benefit recognized was $42 million in 2019 ( $30 million and $53 million in 2018 and 2017 , respectively). The expense was primarily recorded in selling, general and administrative expenses and no share-based compensation expense was capitalized. Summary of Plans The 2009 Praxair, Inc. Long-Term Incentive Plan was initially adopted by the board of directors and shareholders of Praxair, Inc. on April 28, 2009 and has been amended since its initial adoption ("the 2009 Plan"). Upon completion of the business combination of Praxair, Inc. with Linde AG on October 31, 2018, the 2009 Plan was assumed by the company. Prior to April 28, 2009, Praxair, Inc. granted equity awards under the 2002 Praxair, Inc. Long-Term Incentive Plan , (“the 2002 Plan”) which was also assumed by the company upon completion of the business combination. The 2009 Plan permits awards of stock options, stock appreciation rights, restricted stock and restricted stock units, performance-based stock units and other equity awards to eligible officer and non-officer employees and non-employee directors of the company and its affiliates. As of December 31, 2019 , 6,454,428 shares remained available for equity grants under the 2009 Plan, of which 1,757,354 shares may be granted as awards other than options or stock appreciation rights. In 2005, the board of directors and shareholders of Praxair, Inc. adopted the 2005 Equity Compensation Plan for Non-Employee Directors of Praxair, Inc. ("the 2005 Plan"). Upon completion of the business combination in October 2018, the 2005 Plan was also assumed by the company. Under the 2005 Plan, the aggregate number of shares available for option and other equity grants was limited to a total of 500,000 shares. The 2005 Plan expired on April 30, 2010, by its own terms, and no shares were available for grant thereafter. Upon the completion of the business combination, all options outstanding under the 2009 Plan, the 2002 Plan and the 2005 Plan were converted into options to acquire the same number of shares of the company and at the same exercise price per share that applied prior to the business combination. Exercise prices for options granted under the 2009 Plan may not be less than the closing market price of the company’s ordinary shares on the date of grant and granted options may not be re-priced or exchanged without shareholder approval. Options granted under the 2009 Plan subject only to time vesting requirements may become partially exercisable after a minimum of one year after the date of grant but may not become fully exercisable until at least three years have elapsed from the date of grant, and all options have a maximum duration of ten years . Options granted under predecessor plans had similar terms. In connection with the business combination, on October 31, 2018 the company's Board of Directors adopted the Long Term Incentive Plan 2018 of Linde plc (“the LTIP 2018”), the purpose of which is to replace certain outstanding Linde AG equity based awards that were terminated. Under the LTIP 2018, the aggregate number of shares available for replacement option rights and replacement restricted share units was set at 473,128 . As of December 31, 2019, 260,794 shares remained available for grant, and since the company was obligated to make these replacement awards in 2019, it does not anticipate any further grants under this plan. Exercise prices for the replacement option rights that were granted in 2019 under the LTIP 2018 were equal to EUR 1.67 ($ 1.92 as converted at an exchange rate from the time the exchange offer was completed as the option rights are exercisable in U.S. dollars on the NYSE) as prescribed in the business combination agreement. Each replacement option right granted under the LTIP 2018 is subject to vesting based on continued service until the end of the four -year waiting period applicable to the relevant Linde AG award that had been granted before the business combination. After vesting, each option right will be exercisable for one year . In order to satisfy option exercises and other equity grants, the company may issue authorized but previously unissued shares or it may issue treasury shares. Stock Option Fair Value The company utilizes the Black-Scholes Options-Pricing Model to determine the fair value of stock options consistent with that used in prior years. Management is required to make certain assumptions with respect to selected model inputs, including anticipated changes in the underlying stock price (i.e., expected volatility) and option exercise activity (i.e., expected life). Expected volatility is based on the historical volatility of the company’s stock over the most recent period commensurate with the estimated expected life of the company’s stock options and other factors. The expected life of options granted, which represents the period of time that the options are expected to be outstanding, is based primarily on historical exercise experience. The expected dividend yield is based on the company’s most recent history and expectation of dividend payouts. The risk-free rate is based on the U.S. Treasury yield curve in effect at the time of grant for a period commensurate with the estimated expected life. If factors change and result in different assumptions in future periods, the stock option expense that the company records for future grants may differ significantly from what the company has recorded in the current period. The weighted-average fair value of options granted during 2019 was $23.38 ( $19.29 in 2018 and $12.40 in 2017 ) based on the Black-Scholes Options-Pricing model. The increase in grant date fair value year-over-year is primarily attributable to the increase in the company's stock price. The weighted-average fair value of replacement option rights granted in 2019 was $160.08 based on intrinsic value method. The following weighted-average assumptions were used to value the grants in 2019 , 2018 and 2017 : Year Ended December 31, 2019 2018 2017 Dividend yield 2.0 % 2.1 % 2.7 % Volatility 14.3 % 14.4 % 14.0 % Risk-free interest rate 2.38 % 2.67 % 2.13 % Expected term years 6 5 6 The following table summarizes option activity under the plans as of December 31, 2019 and changes during the period then ended (averages are calculated on a weighted basis; life in years; intrinsic value expressed in millions): Activity Number of Options (000’s) Average Exercise Price Average Remaining Life Aggregate Intrinsic Value Outstanding at January 1, 2019 10,624 $ 117.65 Granted 1,486 157.14 Exercised (2,705 ) 103.87 Cancelled or expired (108 ) 158.17 Outstanding at December 31, 2019 9,297 $ 127.04 6.0 $ 798 Exercisable at December 31, 2019 6,306 $ 117.26 5.0 $ 603 The aggregate intrinsic value represents the difference between the company’s closing stock price of $212.90 as of December 31, 2019 and the exercise price multiplied by the number of in the money options outstanding as of that date. The total intrinsic value of stock options exercised during 2019 was $219 million ( $113 million and $137 million in 2018 and 2017 , respectively). Cash received from option exercises under all share-based payment arrangements for 2019 was $64 million ( $66 million and $107 million in 2018 and 2017, respectively). The cash tax benefit realized from share-based compensation totaled $56 million for 2019 ( $30 million and $51 million cash tax benefit in 2018 and 2017, respectively). As of December 31, 2019 , $32 million of unrecognized compensation cost related to non-vested stock options is expected to be recognized over a weighted-average period of approximately 1 year. Performance-Based and Restricted Stock Awards In 2019, Linde granted 261,760 performance-based stock awards under the 2009 Plan to senior management that vest, subject to the attainment of pre-established minimum performance criteria, principally on the third anniversary of their date of grant. These awards are tied to either after tax return on capital ("ROC") performance or relative total shareholder return ("TSR") performance versus that of the S&P 500 (weighted 67%) and Eurofirst 300 (weighted 33%). The actual number of shares issued in settlement of a vested award can range from zero to 200 percent of the target number of shares granted based upon the company’s attainment of specified performance targets at the end of a three-year period. Compensation expense related to these awards is recognized over the three-year performance period based on the fair value of the closing market price of the company’s ordinary shares on the date of the grant and the estimated performance that will be achieved. Compensation expense for ROC awards will be adjusted during the three-year performance period based upon the estimated performance levels that will be achieved. TSR awards are measured at their grant date fair value and not subsequently re-measured. The weighted-average fair value of ROC performance-based stock awards granted in 2019 was $168.47 , and during 2017 was $109.68 . These fair values are based on the closing market price of Linde's ordinary shares on the grant date adjusted for dividends that will not be paid during the vesting period. There were no ROC performance-based stock awards granted in 2018. The weighted-average fair value of performance-based stock tied to relative TSR performance granted in 2019 was $215.85 , and during 2017 was $124.12 , and was estimated using a Monte Carlo simulation performed as of the grant date. There were no performance-based stock tied to relative TSR performance granted in 2018. Upon completion of the merger, each outstanding ROC and TSR performance-based award granted prior to 2018 was converted into a Linde RSU based on performance achieved as of immediately prior to the closing of the merger, and became subject to service-vesting conditions only. This resulted in the conversion of 435,000 performance-based shares into 704,000 restricted stock units. Compensation expense related to these awards will continue to be recognized over the remainder of the respective three-year service period. There were 161,072 restricted stock units granted to employees by Linde during 2019 . The weighted-average fair value of restricted stock units granted during 2019 was $165.04 ( $144.86 in 2018 and $111.95 in 2017 ). These fair values are based on the closing market price of Linde's ordinary shares on the grant date adjusted for dividends that will not be paid during the vesting period. Compensation expense related to the restricted stock units is recognized over the vesting period. The following table summarizes non-vested performance-based and restricted stock award activity as of December 31, 2019 and changes during the period then ended (shares based on target amounts, averages are calculated on a weighted basis): Performance-Based Restricted Stock Number of Shares (000’s) Average Grant Date Fair Value Number of Shares (000’s) Average Grant Date Fair Value Non-vested at January 1, 2019 — $ — 1,071 $ 118.84 Granted 262 184.29 161 165.04 Vested — — (330 ) 107.10 Cancelled and Forfeited (16 ) 184.26 (18 ) 146.32 Non-vested at December 31, 2019 246 $ 184.29 884 $ 129.43 There are approximately 7 thousand performance-based shares and 11 thousand restricted stock shares that are non-vested at December 31, 2019 which will be settled in cash due to foreign regulatory limitations. The liability related to these grants reflects the current estimate of performance that will be achieved and the current share price. As of December 31, 2019 , $23 million of unrecognized compensation cost related to performance-based awards and $21 million of unrecognized compensation cost related to the restricted stock awards is expected to be recognized primarily through the first quarter of 2022 .

Retirement Programs

Retirement Programs	12 Months Ended
Retirement Programs	Dec. 31, 2019
Retirement Benefits [Abstract]
Retirement Programs	RETIREMENT PROGRAMS Defined Benefit Pension Plans - U.S. Linde has two main U.S. retirement programs which are non-contributory defined benefit plans: the Linde U.S. Pension Plan and the CBI Pension Plan. The latter program benefits primarily former employees of CBI Industries, Inc. which Linde acquired in 1996. Effective July 1, 2002, the Linde U.S. Pension Plan was amended to give participating employees a one-time choice to remain covered by the old formula or to elect coverage under a new formula. The old formula is based predominantly on years of service, age and compensation levels prior to retirement, while the new formula provides for an annual contribution to an individual account which grows with interest each year at a predetermined rate. Also, this new formula applies to all new employees hired after April 30, 2002 into businesses adopting this plan. The U.S. and international pension plan assets are comprised of a diversified mix of investments, including domestic and international corporate equities, government securities and corporate debt securities. Linde has several plans that provide supplementary retirement benefits primarily to higher level employees that are unfunded and are nonqualified for federal tax purposes. Pension coverage for employees of certain of Linde’s international subsidiaries generally is provided by those companies through separate plans. Obligations under such plans are primarily provided for through diversified investment portfolios, with some smaller plans provided for under insurance policies or by book reserves. Defined Benefit Pension Plans - International Linde has international, defined benefit commitments primarily in Germany and the United Kingdom (U.K.). The defined benefit commitments in Germany relate to old age pensions, invalidity pensions and surviving dependents pensions. These commitments also take into account vested rights for periods of service prior to January 1, 2002 based on earlier final-salary pension plan rules. In addition, there are direct commitments in respect of the salary conversion scheme for the form of cash balance plans. The resulting pension payments are calculated on the basis of an interest guarantee and the performance of the corresponding investment. There are no minimum funding requirements. The pension obligations in Germany are partly funded by a Contractual Trust Agreement (CTA). Defined benefit commitments in the U.K. prior to July 1, 2003 are earnings-related and dependent on the period of service. Such commitments relate to old age pensions, invalidity pensions and surviving dependents pensions. Beginning in April 1, 2011, the amount of future increases in inflation-linked pensions and of increases in pensionable emoluments was restricted. Multi-employer Pension Plans In the United States Linde participates in eight multi-employer defined benefit pension plans ("MEPs"), pursuant to the terms of collective bargaining agreements, that cover approximately 200 union-represented employees. The collective bargaining agreements expire on different dates through 2026. In connection with such agreements, the company is required to make periodic contributions to the MEPs in accordance with the terms of the respective collective bargaining agreements. Linde’s participation in these plans is not material either at the plan level or in the aggregate. Linde’s contributions to these plans were $2 million in 2019 , 2018 , and 2017 (these costs are not included in the tables that follow). For all MEPs, Linde’s contributions were significantly less than 1% of the total contributions to each plan for 2018 and 2017 . Total 2019 contributions were not yet available from the MEPs. Linde has obtained the most recently available Pension Protection Act ("PPA") annual funding notices from the Trustees of the MEPs. The PPA classifies MEPs as either Red, Yellow or Green Zone plans. Among other factors, plans in the Red Zone are generally less than 65 percent funded with a projected insolvency date within the next twenty years ; plans in the Yellow Zone are generally 65 to 80 percent funded; and plans in the Green Zone are generally at least 80 percent funded. Red Zone plans are considered to be in "critical" or "critical and declining" status, while Yellow Zone plans are considered to be in "endangered" status. Plans that are in neither "critical" nor "endangered" status are considered to have Green Zone status. According to the most recent data available, four of the MEPs that the company participates in are in a Red Zone status and four are in a Green Zone status. As of December 31, 2019 , the four Red Zone plans have pending or have implemented financial improvement or rehabilitation plans. Linde does not currently anticipate significant future obligations due to the funding status of these plans. If Linde determined it was probable that it would withdraw from an MEP, the company would record a liability for its portion of the MEP’s unfunded pension obligations, as calculated at that time. Historically, such withdrawal payments have not been significant. Defined Contribution Plans Linde’s U.S. business employees are eligible to participate in the Linde defined contribution savings plan. Employees may contribute up to 40% of their compensation, subject to the maximum allowable by IRS regulations. For the U.S. packaged gases business, company contributions to this plan are calculated as a percentage of salary based on age plus service. U.S. employees other than those in the packaged gases business have company contributions to this plan calculated on a graduated scale based on employee contributions to the plan. The cost for these defined contribution plans was $47 million in 2019 , $33 million in 2018 and $29 million in 2017 (these costs are not included in the tables that follow). The defined contribution plans include a non-leveraged employee stock ownership plan ("ESOP") which covers all employees participating in this plan. The collective number of shares of Linde ordinary shares in the ESOP totaled 2,070,100 at December 31, 2019 . Certain international subsidiaries of the company also sponsor defined contribution plans where contributions are determined under various formulas. The expense for these plans was $95 million in 2019 , $32 million in 2018 and $21 million in 2017 (these expenses are not included in the tables that follow). Postretirement Benefits Other Than Pensions (OPEB) Linde provides health care and life insurance benefits to certain eligible retired employees. These benefits are provided through various insurance companies and healthcare providers. The company does not currently fund its postretirement benefits obligations. Linde’s retiree plans may be changed or terminated by Linde at any time for any reason with no liability to current or future retirees. Linde uses a measurement date of December 31 for its pension and other post-retirement benefit plans. Pension and Postretirement Benefit Costs The components of net pension and postretirement benefits other than pension ("OPEB") costs for 2019 , 2018 and 2017 are shown in the table below (2018 reflects the impact of the Linde AG merger on October 31, 2018 (see Notes 1 and 3) and the divestiture of Praxair's European industrial gases business on December 3, 2018 (see Notes 1 and 4)): (Millions of dollars) Year Ended December 31, Pensions OPEB 2019 2018 2017 2019 2018 2017 Amount recognized in Operating Profit Service cost $ 142 $ 74 $ 46 $ 2 $ 2 $ 3 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 261 128 103 7 5 5 Expected return on plan assets (462 ) (219 ) (161 ) — — — Net amortization and deferral 61 71 68 (4 ) (3 ) (3 ) Curtailment and termination benefits (a) 8 — — — — (18 ) Settlement charges (b) 97 14 2 — — — $ (35 ) $ (6 ) $ 12 $ 3 $ 2 $ (16 ) Amount recognized in Net gain on sale of businesses Settlement gains from divestitures (c) — (44 ) — — — — Net periodic benefit cost (benefit) $ 107 $ 24 $ 58 $ 5 $ 4 $ (13 ) (a) In 2019, Linde recorded curtailment gains of $9 million and a charge of $17 million for termination benefits, primarily in connection with a defined benefit pension plan freeze. The curtailment gain recorded during the year ended December 31, 2017 resulted from the termination of an OPEB plan in South America in the first quarter. (b) In the third and fourth quarters of 2019, Linde recorded pension settlement charges of $40 million and $6 million , respectively, related to lump sum payments made from a U.S. qualified plan. These payments were triggered by merger-related divestitures. In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan. Such benefits were triggered by a change in control provision and resulted in a settlement charge of $51 million . 2018 includes the impact of a $4 million charge and a $10 million charge recorded in the third and fourth quarters, respectively. In the third quarter, a series of lump sum benefit payments made from the U.S. supplemental pension plan triggered a settlement of the related pension obligation. In the fourth quarter, a change in control provision triggered the settlement of a U.S. non-qualified plan. 2017 includes the impact of a $2 million charge related to a series of lump sum benefit payments for employees under an international pension plan. (c) In connection with Praxair merger-related divestitures, primarily the European industrial gases business, certain European pension plan obligations were settled. This resulted in the recognition of associated pension benefit obligations and deferred losses in accumulated other comprehensive income (loss) within operating profit in the "Net gain on sale of businesses" line item. Funded Status Changes in the benefit obligation and plan assets for Linde’s pension and OPEB programs, including reconciliation of the funded status of the plans to amounts recorded in the consolidated balance sheet, as of December 31, 2019 and 2018 are shown below. (Millions of dollars) Year Ended December 31, Pensions 2019 2018 OPEB U.S. International U.S. International 2019 2018 Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,508 $ 7,533 $ 2,215 $ 725 $ 184 $ 146 Merger impact (a) — — 415 6,920 — 53 Service cost 38 104 42 32 2 2 Interest cost 81 180 74 54 7 5 Divestitures (b) (1 ) — — (106 ) — — Participant contributions — 20 — 4 8 9 Plan amendment — 13 — 1 — — Actuarial loss (gain) 266 1,045 (100 ) 7 8 (11 ) Benefits paid (105 ) (333 ) (111 ) (84 ) (20 ) (19 ) Plan settlement (235 ) — (27 ) — — — Plan curtailment — (9 ) — — 2 — Foreign currency translation and other changes — 136 — (20 ) 1 (1 ) Benefit obligation, December 31 $ 2,552 $ 8,689 $ 2,508 $ 7,533 $ 192 $ 184 Accumulated benefit obligation ("ABO") $ 2,464 $ 8,553 $ 2,428 $ 7,385 Change in Plan Assets Fair value of plan assets, January 1 $ 1,952 $ 6,292 $ 1,655 $ 567 $ — $ — Merger impact (a) — — 475 5,880 — — Actual return on plan assets 341 598 (72 ) (88 ) — — Company contributions — 94 — 75 — — Benefits paid from plan assets (244 ) (268 ) (106 ) (69 ) — — Divestitures (b) (1 ) — — (49 ) — — Foreign currency translation and other changes — 172 — (24 ) — — Fair value of plan assets, December 31 $ 2,048 $ 6,888 $ 1,952 $ 6,292 $ — $ — Funded Status, End of Year $ (504 ) $ (1,801 ) $ (556 ) $ (1,241 ) $ (192 ) $ (184 ) Recorded in the Balance Sheet (Note 9) Other long-term assets $ — $ 78 $ 47 $ 93 $ — $ — Other current liabilities (6 ) (10 ) (94 ) (10 ) (11 ) (13 ) Other long-term liabilities (498 ) (1,869 ) (509 ) (1,324 ) (181 ) (171 ) Net amount recognized, December 31 $ (504 ) $ (1,801 ) $ (556 ) $ (1,241 ) $ (192 ) $ (184 ) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 753 $ 1,110 $ 834 $ 339 $ (10 ) $ (23 ) Prior service cost (credit) — 4 — 10 (4 ) (5 ) Deferred tax benefit (Note 7) (190 ) (251 ) (212 ) (87 ) (5 ) 7 Amount recognized in accumulated other comprehensive income (loss) (Note 9) $ 563 $ 863 $ 622 $ 262 $ (19 ) $ (21 ) (a) Represents Linde AG plan assets and benefit obligations assumed as part of the merger. Such plan assets and benefit obligations were remeasured as of the merger date and all subsequent activity through December 31, 2018 is presented within the respective captions above. (b) Represents plan assets and benefit obligations associated with the divestiture of the majority of the Praxair industrial gases business in Europe. Comparative funded status information as of December 31, 2019 and 2018 for select international pension plans is presented in the table below as the benefit obligations of these plans are considered to be significant relative to the total benefit obligation: United Kingdom Germany Other International Total International (Millions of dollars) 2019 2019 2019 2019 Benefit obligation, December 31 $ 5,221 $ 2,180 $ 1,288 $ 8,689 Fair value of plan assets, December 31 4,777 1,119 992 6,888 Funded Status, End of Year $ (444 ) $ (1,061 ) $ (296 ) $ (1,801 ) United Kingdom Germany Other International Total International (Millions of dollars) 2018 2018 2018 2018 Benefit obligation, December 31 $ 4,444 $ 1,916 $ 1,173 $ 7,533 Fair value of plan assets, December 31 4,339 1,043 910 6,292 Funded Status, End of Year $ (105 ) $ (873 ) $ (263 ) $ (1,241 ) The changes in plan assets and benefit obligations recognized in other comprehensive income in 2019 and 2018 are as follows: Pensions OPEB (Millions of dollars) 2019 2018 2019 2018 Current year net actuarial losses (gains)* $ 834 $ 286 $ 8 $ (11 ) Amortization of net actuarial gains (losses) (59 ) (70 ) 3 2 Divestitures — (12 ) — — Plan amendment (4 ) — — — Amortization of prior service credits (costs) (2 ) (1 ) 1 1 Pension settlements (97 ) (14 ) — — Curtailments — — 2 — Foreign currency translation and other changes 12 (16 ) — 1 Total recognized in other comprehensive income $ 684 $ 173 $ 14 $ (7 ) ________________________ * Pension net actuarial losses in 2019 are largely driven by lower discount rates across all significant pension plans. In the U.S., the benefit from the actual return on assets more than offset the impacts of unfavorable liability experience, resulting from the low discount rate environment. For the international plans, the unfavorable impact of lower discount rates outweighed favorable plan asset experience. Pension net actuarial losses in 2018 are driven by lower U.S. discount rates, which more than offset favorable plan asset experience. OPEB net actuarial losses in 2019 relate to the low interest rate environment, which was partially offset by favorable actual benefit payment experience. Net actuarial gains in 2018 relate to the benefits from higher U.S. discount rates and favorable actual participant experience. The amounts in accumulated other comprehensive income (loss) that are expected to be recognized as components of net periodic benefit cost during 2020 are as follows: (Millions of dollars) Pension OPEB Net actuarial loss (gain) $ 88 $ (2 ) Prior service cost (credit) 2 (1 ) $ 90 $ (3 ) The following table provides information for pension plans where the accumulated benefit obligation exceeds the fair value of the plan assets: (Millions of dollars) Year Ended December 31, Pensions 2019 2018 U.S. International U.S. International Projected benefit obligation ("PBO") $ 2,552 $ 7,768 $ 2,139 $ 6,681 Accumulated benefit obligation ("ABO") $ 2,464 $ 7,664 $ 2,060 $ 6,586 Fair value of plan assets $ 2,048 $ 5,849 $ 1,482 $ 5,307 Assumptions The assumptions used to determine benefit obligations are as of the respective balance sheet dates and the assumptions used to determine net benefit cost are as of the previous year-end, as shown below: Pensions U.S. International OPEB 2019 2018 2019 2018 2019 2018 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 3.20 % 4.20 % 1.91 % 2.72 % 3.19 % 4.16 % Rate of increase in compensation levels 3.25 % 3.25 % 2.46 % 2.38 % N/A N/A Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 4.20 % 3.73 % 2.72 % 2.73 % 4.16 % 3.81 % Rate of increase in compensation levels 3.25 % 3.25 % 2.38 % 2.45 % N/A N/A Expected long-term rate of return on plan assets (1) 7.27 % 7.62 % 5.15 % 5.13 % N/A N/A ________________________ (1) The expected long term rate of return on the U.S. and international plan assets is estimated based on the plans' investment strategy and asset allocation, historical capital market performance and, to a lesser extent, historical plan performance. For the U.S. plans, the expected rate of return of 7.27% was derived based on the target asset allocation of 40% - 60% equity securities (approximately 8.5% expected return), 30% - 50% fixed income securities (approximately 5.3% expected return) and 5% - 15% alternative investments (approximately 6.8% expected return). For the international plans, the expected rate of return was derived based on the weighted average target asset allocation of 15% - 25% equity securities (approximately 6.1% expected return), 30% - 50% fixed income securities (approximately 4.8% expected return), and 30% - 50% alternative investments (approximately 5.2% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2019 was approximately 9.2% . For the international plan assets, the actual annualized total return for the same period was approximately 7.0% . Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as factor in estimating the expected long term rate of return. For 2020, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. Expected weighted average returns for international plans will vary. OPEB Assumed healthcare cost trend rates 2019 2018 Historical Praxair, Inc. plans Healthcare cost trend assumed 7.00 % 6.25 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 5.00 % Year that the rate reaches the ultimate trend rate 2027 2023 Historical Linde AG plans Healthcare cost trend assumed 5.49 % 5.49 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50 % 4.50 % Year that the rate reaches the ultimate trend rate 2038 2038 These healthcare cost trend rate assumptions have an impact on the amounts reported. However, cost caps limit the impact on the net OPEB benefit cost in the U.S. To illustrate the effect, a one-percentage point change in assumed healthcare cost trend rates would have the following effects: One-Percentage Point (Millions of dollars) Increase Decrease Effect on the total of service and interest cost components of net OPEB benefit cost $ — $ — Effect on OPEB benefit obligation $ 7 $ (6 ) Pension Plan Assets The investments of the U.S. pension plan are managed to meet the future expected benefit liabilities of the plan over the long term by investing in diversified portfolios consistent with prudent diversification and historical and expected capital market returns. Investment strategies are reviewed by management and investment performance is tracked against appropriate benchmarks. There are no concentrations of risk as it relates to the assets within the plans. The international pension plans are managed individually based on diversified investment portfolios, with different target asset allocations that vary for each plan. Linde’s U.S. and international pension plans’ weighted-average asset allocations at December 31, 2019 and 2018 , and the target asset allocation range for 2019 , by major asset category, are as follows: U.S. International Asset Category Target 2019 Target 2018 2019 2018 Target 2019 Target 2018 2019 2018 Equity securities 40%-60% 40%-60% 55 % 48 % 15%-25% 15%-25% 23 % 20 % Fixed income securities 30%-50% 30%-50% 30 % 40 % 30%-50% 30%-50% 41 % 46 % Other 5%-15% 5%-15% 15 % 13 % 30%-50% 30%-40% 36 % 34 % The following table summarizes pension assets measured at fair value by asset category at December 31, 2019 and 2018 . During the years presented, there has been no transfer of assets between Levels 1, 2 and 3 (see Note 15 for definition of the levels): Fair Value Measurements Using Level 1 Level 2 Level 3 ** Total (Millions of dollars) 2019 2018 2019 2018 2019 2018 2019 2018 Cash and cash equivalents $ 436 $ 348 $ — $ — $ — $ — $ 436 $ 348 Equity securities: Global equities 1,395 1,131 — — — — 1,395 1,131 Mutual funds 110 74 52 43 — — 162 117 Fixed income securities: Government bonds — — 1,642 1,772 — — 1,642 1,772 Emerging market debt — — 459 522 — — 459 522 Mutual funds 225 109 14 21 — — 239 130 Corporate bonds — — 401 382 — — 401 382 Bank loans — — 210 313 — — 210 313 Alternative investments: Real estate funds — — — — 316 298 316 298 Private debt — — — — 1,003 671 1,003 671 Other investments — — 33 33 — — 33 33 Liquid alternative — — 1,087 1,192 — — 1,087 1,192 Total plan assets at fair value, December 31, $ 2,166 $ 1,662 $ 3,898 $ 4,278 $ 1,319 $ 969 $ 7,383 $ 6,909 Pooled funds * 1,553 1,335 Total fair value plan assets December 31, $ 8,936 $ 8,244 * Pooled funds are measured using the net asset value ("NAV") as a practical expedient for fair value as permissible under the accounting standard for fair value measurements and have not been categorized in the fair value hierarchy. ** The following table summarizes changes in fair value of the pension plan assets classified as level 3 for the periods ended December 31, 2019 and 2018 : (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2017 $ 50 $ 158 $ — $ 208 Assumed in Linde AG merger — 148 667 815 Gain/(Loss) for the period — 9 4 13 Merger-related divestitures (49 ) — — (49 ) Sales — (17 ) — (17 ) Foreign currency translation (1 ) — — (1 ) Balance, December 31, 2018 $ — $ 298 $ 671 $ 969 Gain/(Loss) for the period — 24 30 54 Acquisitions — — 14 14 Purchases — 26 304 330 Sales — (22 ) (33 ) (55 ) Transfer into / (out of) Level 3 — (10 ) — (10 ) Foreign currency translation — — 17 17 Balance, December 31, 2019 $ — $ 316 $ 1,003 $ 1,319 The descriptions and fair value methodologies for the company's pension plan assets are as follows: Cash and Cash Equivalents – This category includes cash and short-term interest bearing investments with maturities of three months or less. Investments are valued at cost plus accrued interest. Cash and cash equivalents are classified within level 1 of the valuation hierarchy. Equity Securities – This category is comprised of shares of common stock in U.S. and international companies from a diverse set of industries and size. Common stock is valued at the closing market price reported on a U.S. or international exchange where the security is actively traded. Equity securities are classified within level 1 of the valuation hierarchy. Mutual Funds – These categories consist of publicly and privately managed funds that invest primarily in marketable equity and fixed income securities. The fair value of these investments is determined by reference to the net asset value of the underlying securities of the fund. Shares of publicly traded mutual funds are valued at the net asset value quoted on the exchange where the fund is traded and are primarily classified as level 1 within the valuation hierarchy. U.S. and International Government Bonds – This category includes U.S. treasuries, U.S. federal agency obligations and international government debt. The majority of these investments do not have quoted market prices available for a specific government security and so the fair value is determined using quoted prices of similar securities in active markets and is classified as level 2 within the valuation hierarchy. Corporate Bonds – This category is comprised of corporate bonds of U.S. and international companies from a diverse set of industries and size. The fair values for U.S. and international corporate bonds are determined using quoted prices of similar securities in active markets and observable data or broker or dealer quotations. The fair values for these investments are classified as level 2 within the valuation hierarchy. Pooled Funds - Pooled fund NAVs are provided by the trustee and are determined by reference to the fair value of the underlying securities of the trust, less its liabilities, which are valued primarily through the use of directly or indirectly observable inputs. Depending on the pooled fund, underlying securities may include marketable equity securities or fixed income securities. Bank Loans - This category is comprised of traded syndicated loans of larger corporate borrowers. Such loans are issued by sub-investment grade rated companies both in the U.S. and internationally and are syndicated by investment banks to institutional investors. They are regularly traded in an active dealer market comprised of large investment banks, which supply bid and offer quotes and are therefore classified within level 2 of the valuation hierarchy. Liquid Alternative Investments - This category is comprised of investments in alternative mutual funds whose holdings include liquid securities, cash, and derivatives. Such funds focus on diversification and employ a variety of investing strategies including long/short equity, multi-strategy, and global macro. The fair value of these investments is determined by reference to the net asset value of the underlying holdings of the fund, which can be determined using observable data (e.g., indices, yield curves, quoted prices of similar securities), and is classified within level 2 of the valuation hierarchy. Insurance Contracts – The fair value of insurance contracts is determined based on the cash surrender value of the insurance contract, which is determined based on such factors as the fair value of the underlying assets and discounted cash flows. These contracts are with highly rated insurance companies. Insurance contracts are classified within level 3 of the valuation hierarchy. Real Estate Funds – This category includes real estate properties, partnership equities and investments in operating companies. The fair value of the assets is determined using discounted cash flows by estimating an income stream for the property plus a reversion into a present value at a risk adjusted rate. Yield rates and growth assumptions utilized are derived from market transactions as well as other financial and industry data. The fair value for these investments are classified within level 3 of the valuation hierarchy. Private Debt - This category includes non-traded, privately-arranged loans between one or a small group of private debt investment managers and corporate borrowers, which are typically too small to access the syndicated market and have no credit rating. This category also includes similar loans to real estate companies or individual properties. Loans included in this category are valued at par value, are held to maturity or to call, and are classified within level 3 of the valuation hierarchy. Contributions At a minimum, Linde contributes to its pension plans to comply with local regulatory requirements (e.g., ERISA in the United States). Discretionary contributions in excess of the local minimum requirements are made based on many factors, including long-term projections of the plans' funded status, the economic environment, potential risk of overfunding, pension insurance costs and alternative uses of the cash. Changes to these factors can impact the timing of discretionary contributions from year to year. Pension contributions were $94 million in 2019 , $87 million in 2018 and $19 million in 2017 . Estimated required contributions for 2020 are currently expected to be in the range of $50 million to $80 million . Estimated Future Benefit Payments The following table presents estimated future benefit payments, net of participant contributions: (Millions of dollars) Pensions Year Ended December 31, U.S. International OPEB 2020 $ 187 $ 311 $ 15 2021 143 323 14 2022 164 335 14 2023 147 342 14 2024 149 352 12 2025-2029 760 879 55

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES The company accrues non income-tax liabilities for contingencies when management believes that a loss is probable and the amounts can be reasonably estimated, while contingent gains are recognized only when realized. In the event any losses are sustained in excess of accruals, they will be charged against income at that time. Attorney fees are recorded as incurred. Commitments represent obligations, such as those for future purchases of goods or services, that are not yet recorded on the company’s balance sheet as liabilities. The company records liabilities for commitments when incurred (i.e., when the goods or services are received). Contingent Liabilities Linde is subject to various lawsuits and government investigations that arise from time to time in the ordinary course of business. These actions are based upon alleged environmental, tax, antitrust and personal injury claims, among others. Linde has strong defenses in these cases and intends to defend itself vigorously. It is possible that the company may incur losses in connection with some of these actions in excess of accrued liabilities. Management does not anticipate that in the aggregate such losses would have a material adverse effect on the company’s consolidated financial position or liquidity; however, it is possible that the final outcomes could have a significant impact on the company’s reported results of operations in any given period. Significant matters are: • During 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 December 31, 2019 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 $260 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 $2.2 billion Brazilian reais ($ 546 million ) on White Martins, the Brazil-based subsidiary of Praxair, Inc. The fine was reduced to R $1.7 billion Brazilian reais ($ 422 million ) due to a calculation error made by CADE. On September 14, 2015, the fine against White Martins was overturned by the Ninth Federal Court of Brasilia. CADE appealed this decision on June 30, 2016. Similarly, on September 1, 2010, CADE imposed a civil fine of R$237 million Brazilian reais ( $59 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 ( $47 million ) due to a calculation error made by CADE. On May 6, 2014 the fine against Linde Gases Ltda. was overturned by the Seventh Federal Court in Brasilia. CADE appealed this decision on October 27, 2016. Linde has strong defenses and is confident that it will prevail on appeal and have the fines overturned. Linde strongly believes that the allegations of anticompetitive activity against our current and former Brazilian subsidiaries are not supported by valid and sufficient evidence. Linde believes that this decision will not stand up to judicial review and deems the possibility of cash outflows to be extremely unlikely. As a result, no reserves have been recorded as management does not believe that a loss from this case is probable. • On and after April 23, 2019 former shareholders of Linde AG filed appraisal proceedings at the District Court (Landgericht) Munich I (Germany), seeking an increase of the cash consideration paid in connection with the previously completed cash merger squeeze-out of all of Linde AG’s minority shareholders for €189.46 per share. Any such increase would apply to all 14,763,113 Linde AG shares that were outstanding on April 8, 2019, when the cash merger squeeze-out was completed. The period for plaintiffs to file claims expired on July 9, 2019. The company believes the consideration paid was fair and that the claims lack merit, and no reserve has been established. We cannot estimate the timing of resolution. Commitments At December 31, 2019 , Linde had undrawn outstanding letters of credit, bank guarantees and surety bonds valued at approximately $3,276 million from financial institutions. These relate primarily to customer contract performance guarantees (including plant construction in connection with certain on-site contracts), self-insurance claims and other commercial and governmental requirements, including foreign litigation matters. Other commitments related to leases, tax liabilities for uncertain tax positions, long-term debt, other post retirement and pension obligations are summarized elsewhere in the financial statements (see Notes 6, 7, 13, and 18).

Segment Information

Segment Information	12 Months Ended
Segment Information	Dec. 31, 2019
Segment Reporting [Abstract]
Segment Information	SEGMENT INFORMATION Effective October 31, 2018, Praxair and Linde AG completed the previously announced merger, resulting in the formation of Linde plc (see Note 1 for additional information on the merger). As a result of the merger and effective with the lifting of the hold separate order effective on March 1, 2019, new operating segments were created which are used by the company's Chief Operating Decision Maker ("CODM") to allocate company resources and assess performance. Linde’s operations consist of two major product lines: industrial gases and engineering. As further described in the following paragraph, Linde’s industrial gases operations are managed on a geographic basis, which represent three of the company's new reportable segments - Americas, EMEA (Europe/Middle East/Africa), and APAC (Asia/South Pacific); a fourth reportable segment which represents the company's Engineering business, designs and manufactures equipment for air separation and other industrial gas applications specifically for end customers and is managed on a worldwide basis operating in all three geographic segments. Other consists of corporate costs and a few smaller businesses which individually do not meet the quantitative thresholds for separate presentation. The industrial gases product line centers on the manufacturing and distribution of atmospheric gases (oxygen, nitrogen, argon, rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, acetylene). Many of these products are co-products of the same manufacturing process. Linde manufactures and distributes nearly all of its products and manages its customer relationships on a regional basis. Linde’s industrial gases are distributed to various end-markets within a regional segment through one of three basic distribution methods: on-site or tonnage; merchant or bulk; and packaged or cylinder gases. The distribution methods are generally integrated in order to best meet the customer’s needs and very few of its products can be economically transported outside of a region. Therefore, the distribution economics are specific to the various geographies in which the company operates and are consistent with how management assesses performance. The company’s measure of profit/loss for segment reporting purposes remains unchanged - Segment operating profit. Segment operating profit is defined as operating profit excluding purchase accounting impacts of the Linde AG merger, intercompany royalties, and items not indicative of ongoing business trends. This is the manner in which the company’s CODM assesses performance and allocates resources. Similarly, total assets have not been included as this is not provided to the CODM for their assessment. For a description of Linde's previous operating segments, refer to Note 20 to the consolidated financial statements of Linde's 2018 Annual Report on Form 10-K. The table below presents information about reportable segments for the years ended December 31, 2019 , 2018 and 2017 . The year ended December 31, 2019 reflects the results of both Praxair and Linde AG for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date), including the impacts of purchase accounting (See Notes 1, 3 and 4 to the consolidated financial statements). The historical periods prior to 2018 reflect the results of Praxair. Prior periods presented have been recast to be consistent with the new segment structure: (Millions of dollars) 2019 2018 2017 Sales (a) Americas $ 10,993 $ 8,017 $ 7,204 EMEA 6,643 2,644 1,520 APAC 5,839 2,446 1,571 Engineering 2,799 459 N/A Other 1,954 1,270 1,063 Total Sales $ 28,228 $ 14,836 $ 11,358 2019 2018 2017 Operating Profit Americas $ 2,578 $ 2,053 $ 1,854 EMEA 1,367 481 317 APAC 1,198 465 329 Engineering 390 14 N/A Other (245 ) (37 ) (4 ) Segment operating profit 5,288 2,976 2,496 Cost reduction programs and other charges (567 ) (309 ) (52 ) Net gain on sale of business 164 3,294 N/A Purchase accounting impacts - Linde AG (1,952 ) (714 ) N/A Total operating profit $ 2,933 $ 5,247 $ 2,444 2019 2018 2017 Depreciation and Amortization Americas $ 1,195 $ 860 $ 778 EMEA 749 269 168 APAC 613 271 178 Engineering 35 5 N/A Other 143 79 60 Segment depreciation and amortization 2,735 1,484 1,184 Purchase accounting impacts - Linde AG 1,940 346 N/A Total depreciation and amortization $ 4,675 $ 1,830 $ 1,184 2019 2018 2017 Capital Expenditures and Acquisitions Americas $ 1,814 $ 1,068 $ 921 EMEA 738 329 141 APAC 1,231 372 207 Engineering 79 27 N/A Other 45 112 75 Total Capital Expenditures and Acquisitions $ 3,907 $ 1,908 $ 1,344 2019 2018 2017 Sales by Major Country United States $ 8,604 $ 5,942 $ 4,973 Germany 3,630 868 401 China 2,005 1,032 735 United Kingdom 1,653 398 131 Australia 1,127 183 N/A Brazil 994 1,003 1,100 Other – foreign 10,215 5,410 4,018 Total Sales by Major Country $ 28,228 $ 14,836 $ 11,358 2019 2018 2017 Long-lived Assets by Major Country (b) United States $ 7,498 $ 7,189 $ 4,979 Germany 2,429 2,411 413 China 2,254 2,237 1,060 United Kingdom 1,479 1,582 55 Australia 1,214 1,476 N/A Brazil 956 1,012 1,204 Other – foreign 13,234 13,810 4,114 Total long-lived assets $ 29,064 $ 29,717 $ 11,825 ________________________ (a) Sales reflect external sales only and include Linde AG sales from the merger date of October 31, 2018 forward. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material. (b) Long-lived assets include property, plant and equipment - net and reflect the impact of the merger with Linde AG (refer to Note 3).

Revenue Recognition

Revenue Recognition	12 Months Ended
Revenue Recognition	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue Recognition	REVENUE RECOGNITION Revenue is accounted for in accordance with ASC 606. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. Contracts with Customers Approximately 83% of Linde's consolidated sales are generated from industrial gases and related products in three geographic segments (Americas, EMEA, and APAC) and the remaining 17% is related primarily to the Engineering segment, and to a lesser extent Other (see Note 20 for operating segment details). Linde serves a diverse group of industries including healthcare, energy, manufacturing, food, beverage carbonation, fiber-optics, steel making, aerospace, chemicals and water treatment. Industrial Gases Within each of the company’s geographic segments for industrial gases, there are three basic distribution methods: (i) on-site or tonnage; (ii) merchant or bulk liquid; and (iii) packaged or cylinder gases. The distribution method used by Linde to supply a customer is determined by many factors, including the customer’s volume requirements and location. The distribution method generally determines the contract terms with the customer and, accordingly, the revenue recognition accounting practices. Linde's primary products in its industrial gases business are atmospheric gases (oxygen, nitrogen, argon, rare gases) and process gases (carbon dioxide, helium, hydrogen, electronic gases, specialty gases, acetylene). These products are generally sold through one of the three distribution methods. Following is a description of each of the three industrial gases distribution methods and the respective revenue recognition policies : On-site. Customers that require the largest volumes of product and that have a relatively constant demand pattern are supplied by cryogenic and process gas on-site plants. Linde constructs plants on or adjacent to these customers’ sites and supplies the product directly to customers by pipeline. Where there are large concentrations of customers, a single pipeline may be connected to several plants and customers. On-site product supply contracts generally are total requirement contracts with terms typically ranging from 10 - 20 years and contain minimum purchase requirements and price escalation provisions. Many of the cryogenic on-site plants also produce liquid products for the merchant market. Therefore, plants are typically not dedicated to a single customer. Additionally, Linde is responsible for the design, construction, operations and maintenance of the plants and our customers typically have no involvement in these activities. Advanced air separation processes also allow on-site delivery to customers with smaller volume requirements. The company’s performance obligations related to on-site customers are satisfied over time as customers receive and obtain control of the product. Linde has elected to apply the practical expedient for measuring progress towards the completion of a performance obligation and recognizes revenue as the company has the right to invoice each customer, which generally corresponds with product delivery. Accordingly, revenue is recognized when product is delivered to the customer and the company has the right to invoice the customer in accordance with the contract terms. Consideration in these contracts is generally based on pricing which fluctuates with various price indices. Variable components of consideration exist within on-site contracts but are considered constrained. Merchant. Merchant deliveries generally are made from Linde's plants by tanker trucks to storage containers at the customer's site. Due to the relatively high distribution cost, merchant oxygen and nitrogen generally have a relatively small distribution radius from the plants at which they are produced. Merchant argon, hydrogen and helium can be shipped much longer distances. The customer agreements used in the merchant business are usually three 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 $368 million at December 31, 2019 . Total contract liabilities are $2,106 million at December 31, 2019 (current of $1,758 million and $348 million within other long-term liabilities in the consolidated balance sheets). Total contract liabilities were $1,934 million at December 31, 2018 (current contract liabilities of $1,546 million , $234 million classified as deferred income within other current liabilities and $154 million in other long-term liabilities in the consolidated balance sheets). Revenue recognized for the twelve months ended December 31, 2019 that was included in the contract liability at December 31, 2018 was $1,168 million . Contract assets and liabilities primarily relate to the Linde Engineering business acquired in the merger. The industrial gases business does not typically have material contract assets or liabilities. Payment Terms and Other Linde generally receives payment after performance obligations are satisfied, and customer prepayments are not typical for the industrial gases business. Payment terms vary based on the country where sales originate and local customary payment practices. Linde does not offer extended financing outside of customary payment terms. Amounts billed for sales and use taxes, value-added taxes, and certain excise and other specific transactional taxes imposed on revenue producing transactions are presented on a net basis and are not included in sales within the consolidated statement of income. Additionally, sales returns and allowances are not a normal practice in the industry and are not significant. Disaggregated Revenue Information As described above and in Note 20, the company manages its industrial gases business on a geographic basis, while the Engineering and Other businesses are generally managed on a global basis. Furthermore, the company believes that reporting sales by distribution method by reportable geographic segment best illustrates the nature, timing, type of customer, and contract terms for its revenues, including terms and pricing. The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the years ended December 31, 2019 and 2018 . The year ended December 31, 2019 reflects the results of both Praxair and Linde AG for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date), (Millions of dollars) Year Ended December 31, 2019 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,946 $ 1,856 $ 2,080 $ — $ 184 $ 7,066 25 % On-Site 2,758 1,434 2,060 — — 6,252 22 % Packaged Gas 5,185 3,347 1,562 — 19 10,113 36 % Other 104 6 137 2,799 1,751 4,797 17 % $ 10,993 $ 6,643 $ 5,839 $ 2,799 $ 1,954 $ 28,228 100 % (Millions of dollars) Year Ended December 31, 2018 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,775 $ 832 $ 826 $ — $ 119 $ 4,552 31 % On-Site 2,405 536 1,156 — — 4,097 28 % Packaged Gas 2,800 1,271 443 — 3 4,517 30 % Other 37 5 21 459 1,148 1,670 11 % $ 8,017 $ 2,644 $ 2,446 $ 459 $ 1,270 $ 14,836 100 % 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 $48 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.

Quarterly Data (Unaudited)

Quarterly Data (Unaudited)	12 Months Ended
Quarterly Data (Unaudited)	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Data (Unaudited)	QUARTERLY DATA (UNAUDITED) (Dollar amounts in millions, except per share data) 2019 1Q (a) 2Q (a) 3Q (a) 4Q (a) YEAR (a) Sales $ 6,944 $ 7,204 $ 7,000 $ 7,080 $ 28,228 Cost of sales, exclusive of depreciation and amortization 4,116 4,280 4,061 4,187 16,644 Depreciation and amortization 1,223 1,195 1,095 1,162 4,675 Operating profit 609 669 1,000 655 2,933 Net income – Linde plc 517 522 735 511 2,285 Income from continuing operations 435 513 728 507 2,183 Income from discontinued operations 82 9 7 4 102 Basic Per Share Data Income from continuing operations $ 0.80 $ 0.95 $ 1.35 $ 0.94 $ 4.03 Income from discontinued operations 0.15 0.02 0.01 0.01 0.19 Weighted average shares (000’s) 545,554 542,561 539,753 536,768 541,094 Diluted Per Share Data Income from continuing operations $ 0.79 $ 0.94 $ 1.34 $ 0.94 $ 4.00 Income from discontinued operations 0.15 0.02 0.01 0.01 0.19 Weighted average shares (000’s) 549,147 546,488 543,616 540,919 545,170 2018 1Q (a) 2Q (a) 3Q (a) 4Q (a) YEAR (a) Sales $ 2,983 $ 3,044 $ 3,008 $ 5,801 $ 14,836 Cost of sales, exclusive of depreciation and amortization 1,661 1,706 1,698 3,955 9,020 Depreciation and amortization 311 311 306 902 1,830 Operating profit 653 689 669 3,236 5,247 Net income – Linde plc 462 480 461 2,978 4,381 Income from continuing operations 462 480 461 2,870 4,273 Income from discontinued operations — — — 108 108 Basic Per Share Data Income from continuing operations* $ 1.61 $ 1.67 $ 1.60 $ 6.27 $ 12.93 Income from discontinued operations* — — — 0.24 0.33 Weighted average shares (000’s) 287,504 287,803 288,093 457,518 330,401 Diluted Per Share Data Income from continuing operations* $ 1.59 $ 1.65 $ 1.58 $ 6.22 $ 12.79 Income from discontinued operations* — — — 0.23 0.32 Weighted average shares (000’s) 290,809 290,908 291,513 461,150 334,127 * Due to quarterly changes in the share count as a result of the merger the sum of the four quarters does not equal the earnings per share amount calculated for the year. (a) 2019 and 2018 include the impact of the following matters (see Notes 3, 4, 5, 7, 13 and 18): (Millions of dollars) Operating Profit/ (Loss) Income from Continuing Operations Q1 Cost reduction programs and other charges $ (89 ) $ (81 ) Pension settlement charge — (38 ) Purchase accounting impacts - Linde AG (531 ) (378 ) Q2 Cost reduction programs and other charges (141 ) (123 ) Purchase accounting impacts - Linde AG (515 ) (368 ) Q3 Cost reduction programs and other charges (125 ) (91 ) Pension settlement charge — (30 ) Purchase accounting impacts - Linde AG (425 ) (312 ) Gain on sale of business 164 108 Q4 Cost reduction programs and other charges (212 ) (160 ) Pension settlement charge — (4 ) Purchase accounting impacts - Linde AG (481 ) (354 ) Year 2019 $ (2,355 ) $ (1,831 ) (Millions of dollars) Operating Profit/ (Loss) Income from Continuing Operations Q1 Cost reduction programs and other charges $ (19 ) $ (18 ) Q2 Cost reduction programs and other charges (24 ) (21 ) Q3 Cost reduction programs and other charges (31 ) (29 ) Pension settlement charge — (3 ) Q4 Cost reduction programs and other charges (235 ) (238 ) Gain on sale of business 3,294 2,923 Bond redemption — (20 ) Pension settlement charge — (8 ) Tax Act and other tax charges — 17 Purchase accounting impacts - Linde AG (714 ) (451 ) Year 2018 $ 2,271 $ 2,152

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
Summary of Significant Accounting Policies (Policies)	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation – The consolidated financial statements were prepared in conformity with accounting principles generally accepted in the United States of America (" U.S. GAAP") and include the accounts of all significant subsidiaries where control exists and, in limited situations, variable-interest entities where the company is the primary beneficiary. Intercompany transactions and balances are eliminated in consolidation and any significant related-party transactions have been disclosed. Changes in ownership interest that result either in consolidation or deconsolidation of an investment are recorded at fair value through earnings, including the retained ownership interest, while changes that do not result in either consolidation or deconsolidation of a subsidiary are treated as equity transactions.
Equity Method Investments and Joint Ventures Disclosure	Equity investments generally consist of 20% to 50% owned operations where the company exercises significant influence, but does not have control. Equity income from equity investments in corporations is reported on an after-tax basis. Pre-tax income from equity investments that are partnerships or limited-liability corporations ("LLC") is included in other income (expenses) – net with related taxes included in Income taxes. Equity investments are reviewed for impairment whenever events or circumstances reflect that an impairment loss may have incurred.
Use of Estimates	Use of Estimates – The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. While actual results could differ, management believes such estimates to be reasonable.
Revenue Recognition	Revenue Recognition – Effective January 1, 2018, Linde adopted the FASB's Accounting Standards Update No. 2014-09 ("ASC 606") relating to Revenue Recognition. Revenue is recognized as control of goods or services are transferred to customers in an amount that reflects the consideration to which an entity expects to be entitled to receive in exchange for the goods or services. See Note 21 for additional details regarding Linde's revenue recognition policies. The adoption of ASC 606 resulted in no differences in revenue recognition compared to previous policies.
Cash Equivalents	Cash Equivalents – Cash equivalents are considered to be highly liquid securities with original maturities of three months or less.
Inventories	Inventories – Inventories are stated at the lower of cost or net realizable value. Cost is determined using the average-cost method.
Property, Plant and Equipment - Net	Property, Plant and Equipment – Net – Property, plant and equipment are carried at cost, net of accumulated depreciation. The company capitalizes interest as part of the cost of constructing major facilities (see Note 10). Depreciation is calculated on the straight-line method based on the estimated useful lives of the assets, which range from 3 years to 40 years (see Note 10). Linde uses accelerated depreciation methods for tax purposes where appropriate. Maintenance of property, plant and equipment is generally expensed as incurred. The company performs a test for impairment whenever events or changes in circumstances indicate that the carrying amount of an individual asset or asset group may not be recoverable. Should projected undiscounted future cash flows be less than the carrying amount of the asset or asset group, an impairment charge reducing the carrying amount to fair value is required. Fair value is determined based on the most appropriate valuation technique, including discounted cash flows.
Asset - Retirement Obligations	Asset-Retirement Obligations – An asset-retirement obligation is recognized in the period in which sufficient information exists to determine the fair value of the liability with a corresponding increase to the carrying amount of the related property, plant and equipment which is then depreciated over its useful life. The liability is initially measured at discounted fair value and then accretion expense is recorded in each subsequent period. The company’s asset-retirement obligations are primarily associated with its on-site long-term supply arrangements where the company has built a facility on land leased from the customer and is obligated to remove the facility at the end of the contract term. The company's asset-retirement obligations are not material to its consolidated financial statements.
Foreign Currency Translation	Foreign Currency Translation – For most foreign operations, the local currency is the functional currency and translation gains and losses are reported as part of the accumulated other comprehensive income (loss) component of equity as a cumulative translation adjustment (see Note 9).
Financial Instruments	Financial Instruments – Linde enters into various derivative financial instruments to manage its exposure to fluctuating interest rates, currency exchange rates, commodity pricing and energy costs. Such instruments primarily include interest-rate swap and treasury rate lock agreements; currency-swap agreements; forward contracts; currency options; and commodity-swap agreements. These instruments are not entered into for trading purposes. Linde only uses commonly traded and non-leveraged instruments. There are three types of derivatives the company enters into: (i) those relating to fair-value exposures, (ii) those relating to cash-flow exposures, and (iii) those relating to foreign currency net investment exposures. Fair-value exposures relate to recognized assets or liabilities, and firm commitments; cash-flow exposures relate to the variability of future cash flows associated with recognized assets or liabilities, or forecasted transactions; and net investment exposures relate to the impact of foreign currency exchange rate changes on the carrying value of net assets denominated in foreign currencies. When a derivative is executed and hedge accounting is appropriate, it is designated as either a fair-value hedge, cash-flow hedge, or a net investment hedge. Currently, Linde designates all interest-rate and treasury rate locks as hedges for accounting purposes; however, currency contracts are generally not designated as hedges for accounting purposes unless they are related to forecasted transactions. Whether designated as hedges for accounting purposes or not, all derivatives are linked to an appropriate underlying exposure. On an ongoing basis, the company assesses the hedge effectiveness of all derivatives designated as hedges for accounting purposes to determine if they continue to be highly effective in offsetting changes in fair values or cash flows of the underlying hedged items. If it is determined that the hedge is not highly effective, then hedge accounting will be discontinued prospectively. Changes in the fair value of derivatives designated as fair-value hedges are recognized in earnings as an offset to the change in the fair values of the underlying exposures being hedged. The changes in fair value of derivatives that are designated as cash-flow hedges are deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Provided the hedge remains highly effective, any ineffectiveness is deferred in accumulated other comprehensive income (loss) and are reclassified to earnings as the underlying hedged transaction affects earnings. Hedges of net investments in foreign subsidiaries are recognized in the cumulative translation adjustment component of accumulated other comprehensive income (loss) on the consolidated balance sheets to offset translation gains and losses associated with the hedged net investment. Derivatives that are entered into for risk-management purposes and are not designated as hedges (primarily related to anticipated net income and currency derivatives other than for firm commitments) are recorded at their fair market values and recognized in current earnings.
Goodwill	Goodwill – Acquisitions are accounted for using the acquisition method which requires allocation of the purchase price to assets acquired and liabilities assumed based on estimated fair values. Any excess of the purchase price over the fair value of the assets and liabilities acquired is recorded as goodwill. Allocations of the purchase price are based on preliminary estimates and assumptions at the date of acquisition and are subject to revision based on final information received, including appraisals and other analyses which support underlying estimates. The company performs a goodwill impairment test annually or more frequently if events or circumstances indicate that an impairment loss may have been incurred. During the fourth quarter of fiscal year 2019, the company changed the date of its annual goodwill impairment test from April 30 to October 1. The change was made to more closely align the impairment testing date with the company’s planning process. The impairment test allows an entity to first assess qualitative factors to determine if it is more likely than not that the fair value of a reporting unit is less than carrying value. If it is determined that it is more likely than not that the fair value of a reporting unit is less than carrying value then the company will estimate and compare the fair value of its reporting units to their carrying value, including goodwill. Reporting units are determined based on one level below the operating segment level. In estimating the fair value of each reporting unit, management applied a multiple of earnings from a peer group to the company’s forecasted earnings for the year ending December 31, 2019. The peer group is comprised of comparable entities with similar operations and economic characteristics.
Other Intangible Assets	Other Intangible Assets – Other intangible assets, primarily customer relationships and brands/tradenames, are amortized over the estimated period of benefit. The determination of the estimated period of benefit will be dependent upon the use and underlying characteristics of the intangible asset. Linde evaluates the recoverability of its intangible assets subject to amortization when facts and circumstances indicate that the carrying value of the asset may not be recoverable. If the carrying value is not recoverable, impairment is measured as the amount by which the carrying value exceeds its estimated fair value. Fair value is generally estimated based on either appraised value or other valuation techniques. Indefinite lived intangible assets related to the Linde brand are evaluated for impairment on an annual basis or more frequently if events or circumstances indicate an impairment loss may have occurred.
Assets Held for Sale and Discontinued Operations	Assets Held for Sale and Discontinued Operations – Assets held for sale, as well as liabilities directly related to these assets, are classified separately in the consolidated balance sheets as held for sale if the requirements of the FASB’s Accounting Standards Codification (“ASC”) 360, Property, Plant and Equipment , are satisfied. The main requirements of ASC 360 are: (i) management having the authority to approve the action has committed to a plan to sell the assets and an active program to locate a buyer has been initiated, (ii) the assets are available for sale in their present condition at a reasonable market price, and (iii) a sale within the next twelve months is probable. Assets classified as held for sale are measured at the lower of carrying amount and fair value less costs to sell. Amortization and depreciation has been discontinued. The process involved in determining the fair value less costs to sell involves estimates and assumptions that are subject to uncertainty. Discontinued operations are reported as soon as a business is classified as held for sale, or has already been disposed of, and when the business to be disposed of represents a strategic shift that has (or will have) a major effect on the company’s operations and financial results. Businesses acquired with the intent of divesting are also required to be reported as discontinued operations. The profit/loss from discontinued operations is reported separately from the expenses and income from continuing operations in the consolidated statements of income. In the consolidated statement of cash flows, the cash flows from discontinued operations are shown separately from the cash flows from continuing operations. The information provided in the Notes relates to continuing operations. If the information relates exclusively to discontinued operations, this is highlighted accordingly.
Income Taxes	Income Taxes – Deferred income taxes are recorded for the temporary differences between the financial statement and tax bases of assets and liabilities using currently enacted tax rates. Valuation allowances are established against deferred tax assets whenever circumstances indicate that it is more likely than not that such assets will not be realized in future periods. Under the guidance for accounting for uncertainty in income taxes, the company can recognize the benefit of an income tax position only if it is more likely than not (greater than 50% ) that the tax position will be sustained upon tax examination, based solely on the technical merits of the tax position. Otherwise, no benefit can be recognized. The tax benefits recognized are measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Additionally, the company accrues interest and related penalties, if applicable, on all tax exposures for which reserves have been established consistent with jurisdictional tax laws. Interest and penalties are classified as income tax expense in the financial statements.
Retirement Benefits	Retirement Benefits – Most Linde employees participate in a form of defined benefit or contribution retirement plan, and additionally certain employees are eligible to participate in various post-employment health care and life insurance benefit plans. The cost of contribution plans is recognized in the year earned while the cost of other plans is recognized over the employees’ expected service period to the company, all in accordance with the applicable accounting standards. The funded status of the plans is recorded as an asset or liability in the consolidated balance sheets. Funding of retirement benefits varies and is in accordance with local laws and practices.
Share-based Compensation	Share-based Compensation – The company has historically granted share-based awards which consist of stock options, restricted stock and performance-based stock. Share-based compensation expense is generally recognized on a straight-line basis over the stated vesting period. For stock awards granted to full-retirement-eligible employees, compensation expense is recognized over the period from the grant date to the date retirement eligibility is achieved. For performance-based awards, compensation expense is recognized only if it is probable that the performance condition will be achieved.
Reclassifications	Reclassifications – Certain prior years’ amounts have been reclassified to conform to the current year’s presentation.
Segment Presentation Change	Segment Presentation Change - As a result of the merger and effective with the lifting of the hold separate order in March 2019, new reportable segments were implemented. The new segments are: Americas, EMEA (Europe/Middle East/Africa), APAC (Asia/South Pacific); and Engineering. All periods presented were recast to conform to the new segment structure. See Note 20.
Recently Issued Accounting Standards	Recently Issued Accounting Standards Accounting Standards Implemented in 2019 • Leases – In February 2016, the FASB issued updated guidance on the accounting and financial statement presentation of leases. The new guidance requires lessees to recognize a right-of-use asset and lease liability for all leases, except those that meet certain scope exceptions, and requires expanded quantitative and qualitative disclosures. This guidance is effective beginning in 2019 and requires companies to transition using a modified retrospective approach. Linde has applied the practical expedient which allows prospective transition to the new lease accounting standard on January 1, 2019. The company elected the package of practical expedients relating to the reassessment of the lease portfolio pertaining to (i) whether expiring or existing contracts contain lease components, (ii) lease classification under ASC 842 and (iii) whether initial direct costs were capitalized under ASC 840. The company further implemented internal controls and key system functionality to enable the preparation of financial information on adoption. The standard had an immaterial impact on our consolidated balance sheets and consolidated income statements. The most significant impact was the recognition of right of use ("ROU") assets and lease liabilities for operating leases, while the accounting for finance leases remained substantially unchanged. The company recognized both right of use assets and lease liabilities of $1.2 billion upon adoption. The adoption of the new lease accounting standard had no impact on retained earnings (See Note 6). • Derivatives and Hedging - In August 2017, the FASB issued updated guidance on accounting for hedging activities. The new guidance simplifies hedge effectiveness documentation requirements, changes both the designation and measurement for qualifying hedging relationships and the presentation of hedge results. This guidance was effective for the company beginning in the first quarter of 2019. The adoption of the standard had an immaterial impact on the consolidated financial statements. Accounting Standards to be Implemented • Credit Losses on Financial Instruments – In June 2016, the FASB issued an update 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 will be effective for the company beginning in the first quarter 2020 and requires companies to apply the change in accounting on a prospective basis. The company is currently evaluating the impact this update will have on the consolidated financial statements and does not expect this guidance to have a material impact. • 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 will be effective for the company beginning in the first quarter 2020 with early adoption permitted. The company does not expect this guidance to have a material impact. • 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 company is evaluating the impact this guidance will have on the disclosures in the notes to the consolidated financial statements. • Retirement Benefit Disclosures - In August 2018, the FASB issued guidance that modifies the disclosure requirements for employers that sponsor defined benefit pension or other postretirement benefit plans. The guidance is effective in fiscal year 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.

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
Business Combinations (Tables)	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of Purchase Price	The purchase price and fair value of Linde AG’s net assets acquired as of the merger date on October 31, 2018 is presented as follows: (in thousands, except value per share data, Linde AG exchange ratio, and purchase price) Linde AG common stock tendered as of October 31, 2018 (i) 170,875 Shares Business combination agreement exchange ratio (ii) 1.54 : 1 Linde plc ordinary shares issued in exchange for Linde AG 263,148 Per share price of Praxair, Inc. common stock (iii) $164.50 Purchase price (millions of dollars) $43,288 (i) Number of Linde AG shares tendered in the 2017 Exchange Offer. (ii) Exchange ratio for Linde AG shares as set forth in the business combination agreement. (iii) Closing price of Praxair shares on the New York Stock Exchange prior to the effective time of the business combination on October 31, 2018.
Summary Assets and Liabilities Acquired	For the year ended December 31, 2019, Linde made measurement period adjustments to reflect facts and circumstances in existence as of the effective date of the Merger. The more significant measurement period adjustments made reflect: the agreed upon sale price of Linde AG’s Korean business resulting in an increase to assets held for sale and corresponding decrease to goodwill of $344 million ; an adjustment to the sale value of the Linde AG Americas businesses resulting in a decrease to assets held for sale and corresponding increase to goodwill of $211 million ; refinement in the valuation of other intangible assets resulting in an increase to intangible asset values and corresponding decrease to goodwill of $657 million ; refinement in the valuation of property, plant and equipment resulting in a decrease to property, plant and equipment and corresponding increase to goodwill of $407 million ; an increase to deferred income taxes with a corresponding increase to goodwill of $276 million ; and an increase to the fair value of noncontrolling interest with a corresponding increase to goodwill of $222 million . The net impact of these and other less significant adjustments made during the twelve month period resulted in a net increase of $110 million to goodwill. The valuation process to determine the fair values is complete. The following table summarizes the final allocation of purchase price to the identifiable assets acquired and liabilities assumed by Linde, with the excess of the purchase price over the fair value of Linde AG’s net assets recorded as goodwill. Millions of dollars Fair Value Assets Cash and cash equivalents $ 1,360 Accounts receivable – net 2,857 Inventories 1,439 Assets held for sale 5,375 Prepaid and other current assets 1,251 Property, plant and equipment 18,974 Equity investments 1,521 Goodwill 24,256 Other intangible assets 16,250 Other long-term assets 805 Total Assets Acquired $ 74,088 Less: Liabilities Assumed Accounts payable $ 3,360 Short-term debt 1,177 Current portion of long-term debt 1,864 Accrued taxes 159 Liabilities of assets held for sale 676 Other current liabilities 3,058 Long-term debt 6,295 Other long-term liabilities 2,009 Deferred credits, including deferred income taxes 6,834 Total Liabilities Assumed $ 25,432 Less: Redeemable noncontrolling interests 92 Less: Noncontrolling interests 5,276 Purchase Price (i) $ 43,288 (i) See above for the calculation of the purchase price.
Schedule of Property, Plant and Equipment	The fair value of property, plant and equipment was primarily calculated using replacement costs adjusted for the age and condition of the asset, and is summarized below: Property, plant and equipment ("PP&E") (in millions) Production plants $ 10,358 Storage tanks 1,807 Transportation equipment and other 543 Cylinders 2,487 Buildings 1,953 Land and improvements 677 Construction in progress 1,149 Fair value of PP&E $ 18,974 Significant classes of property, plant and equipment are as follows: (Millions of dollars) December 31, Depreciable Lives (Yrs) 2019 2018 Production plants (primarily 15-year life) (a) 10-20 $ 25,493 $ 24,726 Storage tanks 15-20 4,295 4,061 Transportation equipment and other 3-15 2,809 2,654 Cylinders 10-30 4,184 3,955 Buildings 25-40 3,162 3,083 Land and improvements (b) 0-20 1,229 1,162 Construction in progress 3,146 2,296 44,318 41,937 Less: accumulated depreciation (15,254 ) (12,220 ) $ 29,064 $ 29,717 (a) - Depreciable lives of production plants related to long-term customer supply contracts are consistent with the contract lives. (b) - Land is not depreciated.
Finite-Lived and Indefinite-Lived Intangible Assets Acquired as Part of Business Combination	The fair value of identifiable intangible assets is summarized below: Weighted Average Amortization Period (in years) (in millions) Identifiable intangible assets Customer relationships 29 $ 12,550 Linde brand Indefinite 1,868 Brands/Tradenames 28 845 Other intangibles 18 987 Fair value of identifiable intangible assets 28 $ 16,250
Business Acquisition, Pro Forma Information	The unaudited pro forma results are summarized below: Millions of dollars 2018 2017 Sales (a) $ 29,774 $ 28,449 Income from continuing operations $ 4,739 $ 871 (a) Includes sales from Praxair's merger-related divestitures of $1,625 million and $1,553 million for the years ended December 31, 2018 and 2017, respectively. The results of operations of Linde AG have been included in the company’s consolidated statements of income since the merger. The following table provides Linde AG “Sales” and “Income (loss) from continuing operations” included in the company's results for the period November 1 through December 31, 2018. Millions of dollars Linde AG Results of Operations November 1, - December 31, 2018 Sales $ 2,873 Income (loss) from continuing operations* $ (385 ) * Includes net charges of $451 million related to the impacts of purchase accounting.

Merger-Related Divestitures, _2

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale (Tables)	12 Months Ended
	Dec. 31, 2019
Discontinued Operations and Disposal Groups [Abstract]
Summary of Divestitures, Discontinued Operations, and Assets Held For Sale	The net carrying value of Praxair's European business assets and liabilities divested on December 3, 2018 is presented below: Millions of dollars Carrying Value Assets Cash and cash equivalents $ 38 Accounts receivable – net 311 Inventories 67 Prepaid and other current assets 22 Property, plant and equipment – net 1,342 Equity investments 234 Goodwill 620 Other intangible assets – net 115 Other long-term assets 36 Total Assets Divested $ 2,785 Liabilities Accounts payable $ 215 Accrued taxes 27 Other current liabilities 111 Long-term debt 2 Other long-term liabilities 92 Deferred credits 174 Total Liabilities Divested $ 621 Noncontrolling interests $ 200 Accumulated other comprehensive income (loss) Pension/OPEB funded status obligation, net of taxes (8 ) Cumulative translation adjustment, net of taxes (318 ) Net Assets Divested $ 2,290 The net carrying value of Linde AG's Americas business assets and liabilities divested on March 1, 2019 is presented below: Millions of dollars Carrying Value Assets Cash and cash equivalents $ 200 Accounts receivable – net 479 Inventories 181 Prepaid and other current assets 409 Property, plant and equipment – net 1,590 Equity investments 37 Goodwill 3 Other intangible assets – net 10 Other long-term assets 76 Asset adjustments for estimated fair value 1,650 Total Assets Divested $ 4,635 Liabilities Accounts payable $ 94 Accrued taxes 60 Other current liabilities 767 Long-term debt 2 Other long-term liabilities 98 Deferred credits 177 Total Liabilities Divested $ 1,198 Cumulative translation adjustment, net of taxes 12 Net Assets Divested $ 3,449 The net carrying value of Linde AG's South Korean business assets and liabilities divested on April 30, 2019 is presented below: Millions of dollars Carrying Value Assets Accounts receivable – net $ 27 Inventories 16 Property, plant and equipment – net 389 Asset adjustments for estimated fair value 879 Total Assets Divested $ 1,311 Liabilities Accounts payable $ 2 Accrued taxes 12 Other current liabilities 29 Long-term debt 6 Other long-term liabilities 3 Deferred credits 31 Total Liabilities Divested $ 83 Net Assets Divested $ 1,228 Millions of dollars 2019 November 1, - December 31, 2018 Net sales $ 449 $ 388 Cost of sales 251 173 Other operating costs 43 90 Operating profit $ 155 $ 125 Income from equity investments 8 1 Income taxes 54 9 Income from discontinued operations, net of tax $ 109 $ 117 Noncontrolling interests (7 ) (9 ) Income from discontinued operations, net of tax and noncontrolling interests $ 102 $ 108 Millions of dollars December 31, 2019 December 31, 2018 Assets Cash and cash equivalents $ 4 $ 182 Accounts receivable – net 2 297 Inventories — 209 Prepaid and other current assets — 54 Property, plant and equipment – net 1 2,005 Other Assets 43 187 Asset adjustments for estimated fair value (Note 3) 75 2,564 Total Assets Classified as Assets Held for Sale $ 125 $ 5,498 Liabilities Accounts payable 2 125 Deferred credits — 206 Other liabilities — 437 Total Liabilities Classified as Assets Held for Sale 2 768 Net Assets Classified as Held for Sale $ 123 $ 4,730

(Tables)

(Tables)	12 Months Ended
(Tables)	Dec. 31, 2019
Restructuring and Related Activities [Abstract]
Summary of Cost Reductions	The following table summarizes the activities related to the company's cost reduction related charges for the twelve months ended December 31, 2019 : (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Transaction related and other charges Total 2019 Cost Reduction Programs and Other Charges $ 204 $ 100 $ 304 $ 263 $ 567 Less: Cash payments (91 ) (57 ) (148 ) (112 ) (260 ) Less: Non-cash charges — (21 ) (21 ) (78 ) (99 ) Foreign currency translation and other 4 (6 ) (2 ) (6 ) (8 ) Balance, December 31, 2019 $ 117 $ 16 $ 133 $ 67 $ 200 ended December 31, 2019 . Year Ended December 31, 2019 (millions of dollars) Severance costs Other cost reduction charges Total cost reduction program related charges Transaction related and other charges Total Americas $ 36 $ 20 56 34 $ 90 EMEA 105 16 121 21 142 APAC 40 10 50 72 122 Engineering 1 12 13 (9 ) 4 Other 22 42 64 145 209 Total $ 204 $ 100 $ 304 $ 263 $ 567

Leases (Tables)

Leases (Tables)	12 Months Ended
Leases (Tables)	Dec. 31, 2019
Leases [Abstract]
Schedule of Supplemental Balance Sheet Information	Supplemental balance sheet information related to leases is as follows: (Millions of dollars) December 31, 2019 Operating Leases Operating lease right-of-use assets 1,025 Other current liabilities 260 Other long-term liabilities 716 Total operating lease liabilities 976 Finance Leases Finance lease right-of-use assets 140 Current portion of long-term debt 32 Long Term debt 117 Total finance lease liabilities 149
Schedule of Supplemental Operating Lease Information	Supplemental operating lease information: December 31, 2019 Weighted average lease term (years) 7 Weighted average discount rate 2.97 %
Schedule of Future Operating Lease Payments	Future operating and finance lease payments as of December 31, 2019 are as follows (millions of dollars): Period Operating Leases Financing Leases 2020 $ 275 $ 38 2021 208 31 2022 163 27 2023 110 18 2024 75 10 Thereafter 251 81 Total future undiscounted lease payments 1,082 205 Less imputed interest (106 ) (56 ) Total reported lease liability $ 976 $ 149
Schedule of Future Financing Lease Payments	Future operating and finance lease payments as of December 31, 2019 are as follows (millions of dollars): Period Operating Leases Financing Leases 2020 $ 275 $ 38 2021 208 31 2022 163 27 2023 110 18 2024 75 10 Thereafter 251 81 Total future undiscounted lease payments 1,082 205 Less imputed interest (106 ) (56 ) Total reported lease liability $ 976 $ 149
Schedule of Future Operating Lease Payments	The amounts payable for operating leases were as follows: (Millions of dollars) Operating Leases 2019 $ 305 2020 236 2021 186 2022 145 2023 102 Thereafter 326 Total $ 1,300

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
Income Taxes (Tables)	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Schedule of U.S. and Foreign Pre-tax Income Table	Pre-tax income applicable to U.S. and foreign operations is as follows: (Millions of dollars) Year Ended December 31, 2019 2018 2017 United States $ 1,161 $ 931 $ 1,003 Foreign (a) 1,766 4,118 1,284 Total income before income taxes $ 2,927 $ 5,049 $ 2,287 (a) 2019 includes a $164 million gain related to the Indian divestiture and 2018 includes a $3,294 million gain related to Europe divestiture (See Note 4).
Schedule of the Provision for Income Taxes Table	The following is an analysis of the provision for income taxes: (Millions of dollars) Year Ended December 31, 2019 (a) 2018 (b) 2017 (c) Current tax expense (benefit) U.S. federal $ 64 $ 390 $ 565 State and local 39 (7 ) 84 Foreign 969 620 374 1,072 1,003 1,023 Deferred tax expense (benefit) U.S. federal 85 8 (221 ) State and local — 15 19 Foreign (388 ) (209 ) 205 (303 ) (186 ) 3 Total income taxes $ 769 $ 817 $ 1,026 (a) 2019 includes $70 million related to divestitures, foreign current tax expense of $48 million and foreign deferred tax expense of $22 million (b) 2018 includes a benefit of $61 million related to the Tax Act (See below) and a charge of $371 million ( $252 million U.S., $4 million state, $114 million foreign current tax expense and $1 million of U.S. deferred income tax expense) related to divestitures (See Note 4). (c) 2017 includes a charge of $394 million related to the Tax Act (See below).
Schedule of the Difference Between the Actual Income Tax Provision and the Amount Computed By Applying the US Statutory Income Tax Rate Table	An analysis of the difference between the provision for income taxes and the amount computed by applying the U.S. statutory income tax rate to pre-tax income follows: (Dollar amounts in millions) Year Ended December 31, 2019 2018 2017 U.S. statutory income tax $ 615 21.0 % $ 1,060 21.0 % $ 801 35.0 % State and local taxes – net of federal benefit 31 1.1 % 30 0.6 % 32 1.4 % U.S. tax credits and deductions (a) (31 ) (1.1 )% (12 ) (0.2 )% (27 ) (1.2 )% Foreign tax differentials (b) 113 3.9 % 57 1.1 % (145 ) (6.3 )% Share-Based compensation (41 ) (1.4 )% (22 ) (0.4 )% (35 ) (1.5 )% Tax Act — — % (61 ) (1.2 )% 394 17.2 % Divestitures (c) 36 1.2 % (321 ) (6.4 )% — — % Other – net (d) 46 1.6 % 86 1.7 % 6 0.3 % Provision for income taxes $ 769 26.3 % $ 817 16.2 % $ 1,026 44.9 % ________________________ (a) U.S. tax credits and deductions relate to foreign derived intangible income in 2019 and 2018, the research and experimentation tax credit in 2019, 2018 and 2017 and manufacturing deduction in 2017. (b) Primarily related to differences between the U.S. tax rate ( 21% in 2019 and 2018 and 35% in 2017) and the statutory tax rate in the countries where the company operates. Other permanent items and tax rate changes were not significant. (c) Divestitures primarily relate to the sale of the company’s Indian business in 2019 and European business in 2018 (See Note 4). (d) Other - net includes $26 million and $34 million of U.S tax related to GILTI in 2019 and 2018, respectively and an increase in unrecognized tax benefits in Europe of $44 million in 2018.
Schedule of the Composition of the Net Deferred Tax Liabilities in the Consolidated Balance Sheets Table	Net deferred tax liabilities included in the consolidated balance sheets are comprised of the following: (Millions of dollars) December 31, 2019 2018 Deferred tax liabilities Fixed assets $ 3,539 $ 3,935 Goodwill 145 124 Other intangible assets 3,688 3,684 Subsidiary/equity investments 664 570 Other (a) 789 648 $ 8,825 $ 8,961 Deferred tax assets Carryforwards $ 441 $ 526 Benefit plans and related (b) 721 575 Inventory 72 63 Accruals and other (c) 1,167 1,112 $ 2,401 $ 2,276 Less: Valuation allowances (d) (222 ) (237 ) $ 2,179 $ 2,039 Net deferred tax liabilities $ 6,646 $ 6,922 Recorded in the consolidated balance sheets as (Note 9): Other long-term assets 243 510 Deferred credits 6,889 7,432 $ 6,646 $ 6,922 ________________________ (a) Includes $255 million in 2019 related to right-of-use lease assets. (b) Includes deferred taxes of $446 million and $292 million in 2019 and 2018 , respectively, related to pension / OPEB funded status (See Notes 9 and 18). (c) Includes $255 million related to lease liabilities in 2019 and $81 million and $104 million in 2019 and 2018, respectively, related to research and development costs. (d) Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2019 2018 2017 Balance, January 1, $ (237 ) $ (76 ) $ (132 ) Income tax (charge) benefit (i) (31 ) (51 ) 59 Merger with Linde AG 18 (121 ) — Other, including write-offs (ii) 26 7 — Translation adjustments 2 4 (3 ) Balance, December 31, $ (222 ) $ (237 ) $ (76 ) (i) 2017 includes a $59 million benefit related to the utilization of foreign tax credits under the Tax Act. (ii) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 3).
Schedule of Valuation Allowances Relating To Deferred Tax Assets Table	(d) Summary of valuation allowances relating to deferred tax assets follows (millions of dollars): 2019 2018 2017 Balance, January 1, $ (237 ) $ (76 ) $ (132 ) Income tax (charge) benefit (i) (31 ) (51 ) 59 Merger with Linde AG 18 (121 ) — Other, including write-offs (ii) 26 7 — Translation adjustments 2 4 (3 ) Balance, December 31, $ (222 ) $ (237 ) $ (76 ) (i) 2017 includes a $59 million benefit related to the utilization of foreign tax credits under the Tax Act. (ii) 2019 includes $26 million related to the squeeze out of Linde AG (See Note 3).
Schedule of Reconciliation of Unrecognized Tax Benefits Table	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: (Millions of dollars) 2019 2018 2017 Unrecognized income tax benefits, January 1 $ 319 $ 54 $ 56 Additions for tax positions of prior years (a) 151 104 48 Reductions for tax positions of prior years (3 ) (7 ) (26 ) Additions for current year tax positions (b) 33 179 — Reductions for settlements with taxing authorities (c) (26 ) (3 ) (26 ) Foreign currency translation and other (2 ) (8 ) 2 Unrecognized income tax benefits, December 31 $ 472 $ 319 $ 54 ________________________ (a) Increase primarily relates to tax positions in the United States and Europe, $66 million in 2019 related to the merger with Linde AG. (b) 2018 includes $167 million related to the merger with Linde AG. (c) Settlements are uncertain tax positions that were effectively settled with the taxing authorities, including positions where the company has agreed to amend its tax returns to eliminate the uncertainty.
Schedule of Open Tax Years Subject to Examination by Major Jurisdiction Table	As of December 31, 2019 , the company remained subject to examination in the following major tax jurisdictions for the tax years as indicated below: Major tax jurisdictions Open Years North and South America United States 2016 through 2019 Canada 2012 through 2019 Mexico 2013 through 2019 Brazil 2005 through 2019 Europe and Africa France 2014 through 2019 Germany 2015 through 2019 Netherlands 2015 through 2019 Republic of South Africa 2015 through 2019 Spain 2006 through 2019 United Kingdom 2015 through 2019 Asia and Australia Australia 2014 through 2019 China 2014 through 2019 India 2006 through 2019 Korea 2014 through 2019 Taiwan 2015 through 2019

Earnings Per Share - Linde PL_2

Earnings Per Share - Linde PLC Shareholders (Tables)	12 Months Ended
Earnings Per Share - Linde PLC Shareholders (Tables)	Dec. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share	Basic and Diluted earnings per share - Linde plc shareholders is computed by dividing Income From Continuing Operations, Income From discontinued operations, net of tax, and Net income – Linde plc for the period by the weighted average number of either basic or diluted shares outstanding, as follows: 2019 2018 2017 Numerator (Millions of dollars) Income From Continuing Operations $ 2,183 $ 4,273 $ 1,247 Income from discontinued operations, net of tax 102 108 — Net Income – Linde plc $ 2,285 $ 4,381 $ 1,247 Denominator (Thousands of shares) Weighted average shares outstanding 540,859 330,088 285,893 Shares earned and issuable under compensation plans 235 313 368 Weighted average shares used in basic earnings per share * 541,094 330,401 286,261 Effect of dilutive securities Stock options and awards 4,076 3,726 2,853 Weighted average shares used in diluted earnings per share * 545,170 334,127 289,114 Basic earnings per share from continuing operations $ 4.03 $ 12.93 $ 4.36 Basic earnings per share from discontinued operations $ 0.19 $ 0.33 $ — Basic Earnings Per Share $ 4.22 $ 13.26 $ 4.36 Diluted earnings per share from continuing operations $ 4.00 $ 12.79 $ 4.32 Diluted earnings per share from discontinued operations $ 0.19 $ 0.32 $ — Diluted Earnings Per Share $ 4.19 $ 13.11 $ 4.32

Supplemental Information (Table

Supplemental Information (Tables)	12 Months Ended
Supplemental Information (Tables)	Dec. 31, 2019
Supplemental Information [Abstract]
Schedule Of Selling General And Administrative	(Millions of dollars) Year Ended December 31, 2019 2018 2017 Selling, General and Administrative Selling $ 1,600 $ 757 $ 511 General and administrative 1,857 872 696 $ 3,457 $ 1,629 $ 1,207
Schedule Of Depreciation And Amortization	Depreciation and amortization expense in 2019 include $1,298 million and $642 million , respectively, of Linde AG purchase accounting impacts. In 2018, depreciation and amortization expense include $225 million and $121 million , respectively, of Linde AG purchase accounting impacts. Year Ended December 31, 2019 2018 2017 Depreciation and Amortization (a) Depreciation $ 3,940 $ 1,615 $ 1,093 Amortization of intangibles (Note 12) 735 215 91 Depreciation and Amortization $ 4,675 $ 1,830 $ 1,184
Schedule Of Other Income (Expense)	Year Ended December 31, 2019 2018 2017 Other Income (Expenses) – Net Currency related net gains (losses) $ (11 ) $ 4 $ (3 ) Partnership income 8 8 6 Severance expense (7 ) (7 ) (6 ) Asset divestiture gains (losses) – net 10 6 4 Other – net 68 7 3 $ 68 $ 18 $ 4
Schedule Of Interest Expense	In December 2018, Linde repaid $600 million of 4.50% notes due 2019 and €600 million of 1.50% notes due 2020 resulting in a $26 million interest charge ( $20 million after-tax). Year Ended December 31, 2019 2018 2017 Interest Expense – Net Interest incurred on debt $ 284 $ 297 $ 230 Interest income (112 ) (80 ) (41 ) Amortization on acquired debt (96 ) (21 ) — Interest capitalized (38 ) (20 ) (28 ) Bond redemption (b) — 26 — $ 38 $ 202 $ 161
Schedule Of Noncontrolling Interests Income	Year Ended December 31, 2019 2018 2017 Income Attributable to Noncontrolling Interests Noncontrolling interests' operations (c) $ 87 $ 12 $ 59 Redeemable noncontrolling interests' operations (Note 16) 2 3 2 Noncontrolling interests from continuing operations $ 89 $ 15 $ 61 Noncontrolling interests from discontinued operations $ 7 $ 9 $ — Noncontrolling interests from continuing operations includes a $1 million benefit and a $35 million charge in 2019 and 2018, respectively, related to the 8% of Linde AG Shares which were not tendered in the Exchange Offer. Linde AG completed the cash merger squeeze-out of all its minority shares on April 8, 2019 (see Note 3).
Schedule of Accounts, Notes, Loans and Financing Receivable	Provisions to the allowance for doubtful accounts were $ 170 million , $ 25 million , and $ 33 million in 2019 , 2018 , and 2017 , respectively. The allowance activity in each period related primarily to write-offs of uncollectible amounts, net of recoveries and currency movements. (Millions of dollars) December 31, 2019 2018 Accounts Receivable Trade and Other receivables $ 4,628 $ 4,410 Less: allowance for doubtful accounts (d) (306 ) (113 ) $ 4,322 $ 4,297
Schedule Of Inventories	December 31, 2019 2018 Inventories Raw materials and supplies $ 396 $ 339 Work in process 331 321 Finished goods 970 991 $ 1,697 $ 1,651
Schedule Of Prepaid And Other Current Assets	Includes estimated income tax payments of $115 million and $172 million in 2019 and 2018, respectively. December 31, 2019 2018 Prepaid and Other Current Assets Prepaid and other deferred charges (e) $ 516 $ 533 VAT recoverable 275 250 Unrealized gains on derivatives (Note 14) 85 66 Other 264 228 $ 1,140 $ 1,077
Schedule Of Other Long-term Assets	December 31, 2019 2018 Other Long-term Assets Pension assets (Note 18) $ 78 $ 140 Insurance contracts (f) 75 75 Long-term receivables, net (g) 150 135 Operating lease assets (Note 6) 1,025 — Deposits 56 61 Investments carried at cost 40 76 Deferred charges 90 148 Deferred income taxes (Note 7) 243 510 Unrealized gains on derivatives (Note 14) 82 127 Other 174 190 $ 2,013 $ 1,462 Consists primarily of insurance contracts and other investments to be utilized for non-qualified pension and OPEB obligations. Long-term receivables are not material and are largely reserved. The balances at December 31, 2019 and 2018 are net of reserves of $ 44 million and $ 46 million , respectively. The amounts in both periods relate primarily to long-term notes receivable from customers and government receivables in Brazil. Collectability is reviewed regularly and uncollectible amounts are written-off as appropriate.
Schedule Of Other Current Liabilities	December 31, 2019 2018 Other Current Liabilities Accrued expenses $ 1,079 $ 1,187 Payroll 619 658 VAT payable 268 235 Pension and postretirement (Note 18) 27 117 Interest payable 127 137 Operating lease liability (Note 6) 260 — Employee benefit accrual 88 104 Insurance reserves 38 36 Unrealized losses on derivatives (Note 14) 54 36 Other 941 1,248 $ 3,501 $ 3,758
Schedule Of Other Long-term Liabilities	December 31, 2019 2018 Other Long-term Liabilities Pension and postretirement (Note 18) $ 2,548 $ 2,004 Tax liabilities for uncertain tax positions 342 191 Tax Act liabilities for deemed repatriation (Note 7) 235 265 Operating lease liability (Note 6) 716 — Interest and penalties for uncertain tax positions (Note 7) 65 48 Insurance reserves 28 24 Asset retirement obligation 293 300 Unrealized losses on derivatives (Note 14) 45 43 Other 616 560 $ 4,888 $ 3,435
Schedule Of Deferred Credits	December 31, 2019 2018 Deferred Credits Deferred income taxes (Note 7) $ 6,889 $ 7,432 Other 347 179 $ 7,236 $ 7,611
Schedule Of Accumulated Other Comprehensive Income (Loss)	December 31, 2019 2018 Accumulated Other Comprehensive Income (Loss) Cumulative translation adjustment - net of taxes: Americas (h) $ (3,357 ) $ (3,375 ) EMEA (h) (136 ) 105 APAC (h) (140 ) (114 ) Engineering (29 ) 40 Other 282 (246 ) (3,380 ) (3,590 ) Derivatives – net of taxes (27 ) (2 ) Unrealized gain (loss) on securities — (1 ) Pension/OPEB funded status obligation (net of $446 million and $292 million tax benefit in 2019 and 2018) (Note 18) (1,407 ) (863 ) $ (4,814 ) $ (4,456 )

Property, Plant & Equipment -_2

Property, Plant & Equipment - Net (Tables)	12 Months Ended
Property, Plant & Equipment - Net (Tables)	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property, Plant & Equipment - Net	The fair value of property, plant and equipment was primarily calculated using replacement costs adjusted for the age and condition of the asset, and is summarized below: Property, plant and equipment ("PP&E") (in millions) Production plants $ 10,358 Storage tanks 1,807 Transportation equipment and other 543 Cylinders 2,487 Buildings 1,953 Land and improvements 677 Construction in progress 1,149 Fair value of PP&E $ 18,974 Significant classes of property, plant and equipment are as follows: (Millions of dollars) December 31, Depreciable Lives (Yrs) 2019 2018 Production plants (primarily 15-year life) (a) 10-20 $ 25,493 $ 24,726 Storage tanks 15-20 4,295 4,061 Transportation equipment and other 3-15 2,809 2,654 Cylinders 10-30 4,184 3,955 Buildings 25-40 3,162 3,083 Land and improvements (b) 0-20 1,229 1,162 Construction in progress 3,146 2,296 44,318 41,937 Less: accumulated depreciation (15,254 ) (12,220 ) $ 29,064 $ 29,717 (a) - Depreciable lives of production plants related to long-term customer supply contracts are consistent with the contract lives. (b) - Land is not depreciated.

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
Goodwill (Tables)	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill	Changes in the carrying amount of goodwill for the years ended December 31, 2019 and 2018 were as follows: (Millions of dollars) Americas EMEA APAC Engineering Other Total Balance, December 31, 2017 $ 2,306 $ 695 $ 59 $ — $ 173 $ 3,233 Addition due to Merger (Note 3) 6,890 10,802 5,193 1,060 201 24,146 Acquisitions (Note 3) 5 — — — 5 Purchase adjustments & other 12 — — — 12 Foreign currency translation (39 ) 83 43 15 (4 ) 98 Disposals (Note 4) — (620 ) — — (620 ) Balance, December 31, 2018 9,174 10,960 5,295 1,075 370 26,874 Acquisitions (Note 3) 135 — — — — 135 Measurement period adjustments (Note 3) (255 ) (636 ) (323 ) 1,410 (42 ) 154 Foreign currency translation (12 ) (81 ) (15 ) (15 ) (21 ) (144 ) Balance, December 31, 2019 $ 9,042 $ 10,243 $ 4,957 $ 2,470 $ 307 $ 27,019

Other Intangible Assets (Tables

Other Intangible Assets (Tables)	12 Months Ended
Other Intangible Assets (Tables)	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Other Intangible Assets	The following is a summary of Linde’s other intangible assets at December 31, 2019 and 2018 : (Millions of dollars) For the year ended December 31, 2019 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2018 $ 13,288 $ 2,288 $ 1,366 $ 16,942 Additions (primarily acquisitions) 30 6 51 87 Foreign currency translation (59 ) (21 ) (11 ) (91 ) Measurement period adjustments (Note 3) (8 ) 492 178 662 Other * (46 ) (1 ) 28 (19 ) Balance, December 31, 2019 13,205 2,764 1,612 17,581 Less: accumulated amortization: Balance, December 31, 2018 (317 ) (22 ) (380 ) (719 ) Amortization expense (Note 9) (584 ) (47 ) (104 ) (735 ) Foreign currency translation — — 2 2 Other * 16 — (8 ) 8 Balance, December 31, 2019 (885 ) (69 ) (490 ) (1,444 ) Net intangible asset balance at December 31, 2019 $ 12,320 $ 2,695 $ 1,122 $ 16,137 (Millions of dollars) For the year ended December 31, 2018 Customer Relationships Brands/Tradenames Other Intangible Assets Total Cost: Balance, December 31, 2017 $ 772 $ 46 $ 619 $ 1,437 Additions due to merger (Note 3) 12,555 2,226 811 15,592 Additions (primarily acquisitions) 1 — 26 27 Foreign currency translation 121 24 (9 ) 136 Disposals (Note 4) (141 ) (8 ) (78 ) (227 ) Other * (20 ) — (3 ) (23 ) Balance, December 31, 2018 13,288 2,288 1,366 16,942 Less: accumulated amortization: Balance, December 31, 2017 (260 ) (18 ) (374 ) (652 ) Amortization expense (Note 9) (135 ) (9 ) (71 ) (215 ) Foreign currency translation 4 — 8 12 Disposals (Note 4) 55 5 52 112 Other * 19 — 5 24 Balance, December 31, 2018 (317 ) (22 ) (380 ) (719 ) Net balance at December 31, 2018 $ 12,971 $ 2,266 $ 986 $ 16,223 ________________________ * Other primarily relates to the write-off of fully amortized assets and reclassifications.
Schedule of Estimated Future Amortization Expense	Total estimated annual amortization expense related to finite-lived intangibles is as follows: (Millions of dollars) 2020 $ 718 2021 713 2022 595 2023 570 2024 556 Thereafter 11,115 Total amortization related to finite-lived intangible assets 14,267 Indefinite-lived intangible assets at December 31, 2019 1,870 Net intangible assets at December 31, 2019 $ 16,137

Debt (Tables)

Debt (Tables)	12 Months Ended
Debt (Tables)	Dec. 31, 2019
Debt Disclosure [Abstract]
Summary of Outstanding Debt	The following is a summary of Linde’s outstanding debt at December 31, 2019 and 2018 : (Millions of dollars) 2019 2018 Short-term Commercial paper and U.S. bank borrowings $ 996 $ 829 Other bank borrowings (primarily international) 736 656 Total short-term debt 1,732 1,485 Long-term (a) (U.S. dollar denominated unless otherwise noted) 1.90% Notes due 2019 (b) — 500 Variable rate notes due 2019 (b) — 150 1.75% Euro denominated notes due 2019 (b,c) — 578 4.25% AUD denominated notes due 2019 (b) — 71 Variable rate notes due 2019 (b) — 200 2.25% Notes due 2020 300 299 1.75% Euro denominated notes due 2020 (c) 1,137 1,185 0.634% Euro denominated notes due 2020 56 58 4.05% Notes due 2021 499 499 3.875% Euro denominated notes due 2021 (c) 711 755 3.00% Notes due 2021 499 498 0.250% Euro denominated notes due 2022 (c) 1,129 1,156 2.45% Notes due 2022 599 598 2.20% Notes due 2022 499 498 2.70% Notes due 2023 499 498 2.00% Euro denominated notes due 2023 (c) 776 805 5.875% GBP denominated notes due 2023 (c) 456 454 1.20% Euro denominated notes due 2024 615 628 1.875% Euro denominated notes due 2024 (c) 361 373 2.65% Notes due 2025 398 398 1.625% Euro denominated notes due 2025 556 568 3.20% Notes due 2026 725 725 3.434% Notes due 2026 196 195 1.652% Euro denominated notes due 2027 93 96 1.00% Euro denominated notes due 2028 (c) 872 861 1.90% Euro denominated notes due 2030 118 121 3.55% Notes due 2042 662 662 Other 10 10 International bank borrowings 309 291 Obligations under capital lease 149 81 12,224 13,811 Less: current portion of long-term debt (1,531 ) (1,523 ) Total long-term debt 10,693 12,288 Total debt $ 13,956 $ 15,296 ________________________ (a) Amounts are net of unamortized discounts, premiums and/or debt issuance costs as applicable. (b) In February 2019, Linde repaid $500 million of 1.9% notes that became due; in May 2019 Linde repaid $150 million of variable notes that became due; in June 2019 Linde repaid €500 million of 1.75% notes that became due and the associated interest rate swap was settled; also in June 2019 Linde settled AUD 100 million of variable rate notes that became due; and in August 2019 Linde repaid $200 million of variable rate notes that became due. (c) December 31, 2019 and 2018 included a cumulative $38 million and $14 million adjustment to carrying value, respectively, related to hedge accounting of interest rate swaps.
Expected Maturities On Long-term Debt	Expected maturities of long-term debt are as follows: (Millions of dollars) 2020 $ 1,531 2021 1,855 2022 2,330 2023 1,798 2024 983 Thereafter 3,727 $ 12,224

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
Financial Instruments (Tables)	Dec. 31, 2019
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments in Statement of Financial Position, Fair Value	The following table is a summary of the notional amount and fair value of derivatives outstanding at December 31, 2019 and 2018 for consolidated subsidiaries: Fair Value (Millions of dollars) Notional Amounts Assets (a) Liabilities (a) December 31, 2019 2018 2019 2018 2019 2018 Derivatives Not Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 7,936 $ 6,357 $ 62 $ 24 $ 37 $ 42 Forecasted transactions 748 945 14 15 15 17 Cross-currency interest rate swaps 1,029 2,110 35 112 40 40 Commodity contracts N/A N/A — 27 — 9 Total 9,713 9,412 111 178 92 108 Derivatives Designated as Hedging Instruments: Currency contracts: Balance sheet items $ 27 $ — $ 2 $ — $ 3 $ — Forecasted transactions 464 158 9 2 3 3 Commodity contracts N/A N/A 6 — 1 — Interest rate swaps 1,908 2,164 39 13 — 10 Total Hedges $ 2,399 $ 2,322 $ 56 $ 15 $ 7 $ 13 Total Derivatives $ 12,112 $ 11,734 $ 167 $ 193 $ 99 $ 121 (a) Current assets of $85 million are recorded in prepaid and other current assets; long-term assets of $82 million are recorded in other long-term assets; current liabilities of $54 million are recorded in other current liabilities; and long-term liabilities of $45 million are recorded in other long-term liabilities.
Schedule of Derivative Instruments Not Designated as Hedging Instruments	The following table summarizes the impact of the company's derivatives on the consolidated statements of income: (Millions of dollars) Amount of Pre-Tax Gain (Loss) Recognized in Earnings * December 31, 2019 2018 2017 Derivatives Not Designated as Hedging Instruments Currency contracts: Balance sheet items: Debt-related $ 253 $ (118 ) $ 121 Other balance sheet items 65 3 — Total $ 318 $ (115 ) $ 121 * The gains (losses) on balance sheet items are offset by gains (losses) recorded on the underlying hedged assets and liabilities. Accordingly, the gains (losses) for the derivatives and the underlying hedged assets and liabilities related to debt items are recorded in the consolidated statements of income as interest expense-net. Other balance sheet items and anticipated net income gains (losses) are recorded in the consolidated statements of income as other income (expenses)-net.

Fair Value Disclosures (Tables)

Fair Value Disclosures (Tables)	12 Months Ended
Fair Value Disclosures (Tables)	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis	The following table summarizes assets and liabilities measured at fair value on a recurring basis at December 31, 2019 and 2018 : Fair Value Measurements Using (Millions of dollars) Level 1 Level 2 Level 3 2019 2018 2019 2018 2019 2018 Assets Derivative assets $ — $ — $ 167 $ 193 $ — $ — Investments and securities * 18 22 — — 28 30 Total $ 18 $ 22 $ 167 $ 193 $ 28 $ 30 Liabilities Derivative liabilities $ — $ — $ 99 $ 121 $ — $ — * Investments and securities are recorded in prepaid and other current assets and other long-term assets in the company's consolidated balance sheets.
Schedule of Level 3 Investments and Securities	The following table summarizes the changes in level 3 investments and securities for the year ended December 31, 2019 . Gains (losses) recognized in earnings are recorded to interest expense - net in the company's consolidated statements of income. (Millions of dollars) 2019 Balance at January 1 $ 30 Additions 1 Gains (losses) recognized in earnings (3 ) Balance at December 31 $ 28

Equity and Noncontrolling Int_2

Equity and Noncontrolling Interests (Tables)	12 Months Ended
Equity and Noncontrolling Interests (Tables)	Dec. 31, 2019
Equity [Abstract]
Schedule of Stockholder's Equity	Following is a summary of the Linde plc shareholders' equity transactions related to the merger: Ordinary Shares Additional Paid in Capital Treasury Stock (Dollar amounts in millions, shares in thousands) Shares Amount Shares Amount Merger with Linde AG (a) 263,148 $ — $ 43,288 — $ — Conversion of Praxair to Linde plc shares (b) — (3 ) 3 — — Cancellation of Praxair Treasury stock (c) (95,324 ) — (7,113 ) (95,324 ) 7,113 Impact of Linde AG merger 167,824 $ (3 ) $ 36,178 (95,324 ) $ 7,113 (a) The total fair value of consideration transferred for the merger was $43,288 million , resulting in an increase to "Additional paid-in capital" in stockholders' equity (see Note 3 for additional information). (b) On October 31, 2018, the conversion of Praxair common stock and Linde AG common stock into Linde ordinary shares resulted in a $3 million decrease to "Ordinary Shares" with a corresponding increase to "Additional paid-in capital" in stockholders' equity. (c) Each share of Praxair common stock held in treasury immediately prior to the merger was canceled. The elimination of Praxair's historical treasury stock at cost resulted in a $7,113 million decrease in "Treasury stock" and "Additional paid-in capital" in stockholders' equity.
Schedule of Sale of Stock by Subsidiary or Equity Method Investee Disclosure	The following table provides a summary of the share activity resulting from the merger: (in thousands, except Linde AG exchange ratio) Linde plc shares exchanged for Linde AG shares Linde AG common stock tendered as of October 31, 2018 (i) 170,875 Business combination agreement exchange ratio (ii) 1.54 Linde plc ordinary shares issued in exchange for Linde AG 263,148 Linde plc shares issued to Praxair shareholders upon conversion Praxair shares outstanding at merger date 287,907 Total Linde plc shares issued at merger date 551,055 (i) Number of Linde AG shares tendered in the 2017 Exchange Offer. (ii) Exchange ratio for Linde AG shares as set forth in the business combination agreement.

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
Share-Based Compensation (Tables)	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	The following weighted-average assumptions were used to value the grants in 2019 , 2018 and 2017 : Year Ended December 31, 2019 2018 2017 Dividend yield 2.0 % 2.1 % 2.7 % Volatility 14.3 % 14.4 % 14.0 % Risk-free interest rate 2.38 % 2.67 % 2.13 % Expected term years 6 5 6
Schedule of Share-based Compensation, Stock Options, Activity	The following table summarizes option activity under the plans as of December 31, 2019 and changes during the period then ended (averages are calculated on a weighted basis; life in years; intrinsic value expressed in millions): Activity Number of Options (000’s) Average Exercise Price Average Remaining Life Aggregate Intrinsic Value Outstanding at January 1, 2019 10,624 $ 117.65 Granted 1,486 157.14 Exercised (2,705 ) 103.87 Cancelled or expired (108 ) 158.17 Outstanding at December 31, 2019 9,297 $ 127.04 6.0 $ 798 Exercisable at December 31, 2019 6,306 $ 117.26 5.0 $ 603
Performance Based and Restricted Stock Activity	The following table summarizes non-vested performance-based and restricted stock award activity as of December 31, 2019 and changes during the period then ended (shares based on target amounts, averages are calculated on a weighted basis): Performance-Based Restricted Stock Number of Shares (000’s) Average Grant Date Fair Value Number of Shares (000’s) Average Grant Date Fair Value Non-vested at January 1, 2019 — $ — 1,071 $ 118.84 Granted 262 184.29 161 165.04 Vested — — (330 ) 107.10 Cancelled and Forfeited (16 ) 184.26 (18 ) 146.32 Non-vested at December 31, 2019 246 $ 184.29 884 $ 129.43

Retirement Programs (Tables)

Retirement Programs (Tables)	12 Months Ended
Retirement Programs (Tables)	Dec. 31, 2019
Retirement Benefits [Abstract]
Schedule of Pension and OPEB Net Periodic Benefit Costs Table	The components of net pension and postretirement benefits other than pension ("OPEB") costs for 2019 , 2018 and 2017 are shown in the table below (2018 reflects the impact of the Linde AG merger on October 31, 2018 (see Notes 1 and 3) and the divestiture of Praxair's European industrial gases business on December 3, 2018 (see Notes 1 and 4)): (Millions of dollars) Year Ended December 31, Pensions OPEB 2019 2018 2017 2019 2018 2017 Amount recognized in Operating Profit Service cost $ 142 $ 74 $ 46 $ 2 $ 2 $ 3 Amount recognized in Net pension and OPEB cost (benefit), excluding service cost Interest cost 261 128 103 7 5 5 Expected return on plan assets (462 ) (219 ) (161 ) — — — Net amortization and deferral 61 71 68 (4 ) (3 ) (3 ) Curtailment and termination benefits (a) 8 — — — — (18 ) Settlement charges (b) 97 14 2 — — — $ (35 ) $ (6 ) $ 12 $ 3 $ 2 $ (16 ) Amount recognized in Net gain on sale of businesses Settlement gains from divestitures (c) — (44 ) — — — — Net periodic benefit cost (benefit) $ 107 $ 24 $ 58 $ 5 $ 4 $ (13 ) (a) In 2019, Linde recorded curtailment gains of $9 million and a charge of $17 million for termination benefits, primarily in connection with a defined benefit pension plan freeze. The curtailment gain recorded during the year ended December 31, 2017 resulted from the termination of an OPEB plan in South America in the first quarter. (b) In the third and fourth quarters of 2019, Linde recorded pension settlement charges of $40 million and $6 million , respectively, related to lump sum payments made from a U.S. qualified plan. These payments were triggered by merger-related divestitures. In the first quarter of 2019, benefits of $91 million were paid related to the settlement of a U.S. non-qualified plan. Such benefits were triggered by a change in control provision and resulted in a settlement charge of $51 million . 2018 includes the impact of a $4 million charge and a $10 million charge recorded in the third and fourth quarters, respectively. In the third quarter, a series of lump sum benefit payments made from the U.S. supplemental pension plan triggered a settlement of the related pension obligation. In the fourth quarter, a change in control provision triggered the settlement of a U.S. non-qualified plan. 2017 includes the impact of a $2 million charge related to a series of lump sum benefit payments for employees under an international pension plan. (c) In connection with Praxair merger-related divestitures, primarily the European industrial gases business, certain European pension plan obligations were settled. This resulted in the recognition of associated pension benefit obligations and deferred losses in accumulated other comprehensive income (loss) within operating profit in the "Net gain on sale of businesses" line item.
Schedule of Pension and OPEB Funded Status Table	Changes in the benefit obligation and plan assets for Linde’s pension and OPEB programs, including reconciliation of the funded status of the plans to amounts recorded in the consolidated balance sheet, as of December 31, 2019 and 2018 are shown below. (Millions of dollars) Year Ended December 31, Pensions 2019 2018 OPEB U.S. International U.S. International 2019 2018 Change in Benefit Obligation ("PBO") Benefit obligation, January 1 $ 2,508 $ 7,533 $ 2,215 $ 725 $ 184 $ 146 Merger impact (a) — — 415 6,920 — 53 Service cost 38 104 42 32 2 2 Interest cost 81 180 74 54 7 5 Divestitures (b) (1 ) — — (106 ) — — Participant contributions — 20 — 4 8 9 Plan amendment — 13 — 1 — — Actuarial loss (gain) 266 1,045 (100 ) 7 8 (11 ) Benefits paid (105 ) (333 ) (111 ) (84 ) (20 ) (19 ) Plan settlement (235 ) — (27 ) — — — Plan curtailment — (9 ) — — 2 — Foreign currency translation and other changes — 136 — (20 ) 1 (1 ) Benefit obligation, December 31 $ 2,552 $ 8,689 $ 2,508 $ 7,533 $ 192 $ 184 Accumulated benefit obligation ("ABO") $ 2,464 $ 8,553 $ 2,428 $ 7,385 Change in Plan Assets Fair value of plan assets, January 1 $ 1,952 $ 6,292 $ 1,655 $ 567 $ — $ — Merger impact (a) — — 475 5,880 — — Actual return on plan assets 341 598 (72 ) (88 ) — — Company contributions — 94 — 75 — — Benefits paid from plan assets (244 ) (268 ) (106 ) (69 ) — — Divestitures (b) (1 ) — — (49 ) — — Foreign currency translation and other changes — 172 — (24 ) — — Fair value of plan assets, December 31 $ 2,048 $ 6,888 $ 1,952 $ 6,292 $ — $ — Funded Status, End of Year $ (504 ) $ (1,801 ) $ (556 ) $ (1,241 ) $ (192 ) $ (184 ) Recorded in the Balance Sheet (Note 9) Other long-term assets $ — $ 78 $ 47 $ 93 $ — $ — Other current liabilities (6 ) (10 ) (94 ) (10 ) (11 ) (13 ) Other long-term liabilities (498 ) (1,869 ) (509 ) (1,324 ) (181 ) (171 ) Net amount recognized, December 31 $ (504 ) $ (1,801 ) $ (556 ) $ (1,241 ) $ (192 ) $ (184 ) Amounts recognized in accumulated other comprehensive income (loss) consist of: Net actuarial loss (gain) $ 753 $ 1,110 $ 834 $ 339 $ (10 ) $ (23 ) Prior service cost (credit) — 4 — 10 (4 ) (5 ) Deferred tax benefit (Note 7) (190 ) (251 ) (212 ) (87 ) (5 ) 7 Amount recognized in accumulated other comprehensive income (loss) (Note 9) $ 563 $ 863 $ 622 $ 262 $ (19 ) $ (21 ) (a) Represents Linde AG plan assets and benefit obligations assumed as part of the merger. Such plan assets and benefit obligations were remeasured as of the merger date and all subsequent activity through December 31, 2018 is presented within the respective captions above. (b) Represents plan assets and benefit obligations associated with the divestiture of the majority of the Praxair industrial gases business in Europe. Comparative funded status information as of December 31, 2019 and 2018 for select international pension plans is presented in the table below as the benefit obligations of these plans are considered to be significant relative to the total benefit obligation: United Kingdom Germany Other International Total International (Millions of dollars) 2019 2019 2019 2019 Benefit obligation, December 31 $ 5,221 $ 2,180 $ 1,288 $ 8,689 Fair value of plan assets, December 31 4,777 1,119 992 6,888 Funded Status, End of Year $ (444 ) $ (1,061 ) $ (296 ) $ (1,801 ) United Kingdom Germany Other International Total International (Millions of dollars) 2018 2018 2018 2018 Benefit obligation, December 31 $ 4,444 $ 1,916 $ 1,173 $ 7,533 Fair value of plan assets, December 31 4,339 1,043 910 6,292 Funded Status, End of Year $ (105 ) $ (873 ) $ (263 ) $ (1,241 )
Schedule of Pension and OPEB Changes in Plan Assets and Benefit Obligations Recognized in AOCI Table	The changes in plan assets and benefit obligations recognized in other comprehensive income in 2019 and 2018 are as follows: Pensions OPEB (Millions of dollars) 2019 2018 2019 2018 Current year net actuarial losses (gains)* $ 834 $ 286 $ 8 $ (11 ) Amortization of net actuarial gains (losses) (59 ) (70 ) 3 2 Divestitures — (12 ) — — Plan amendment (4 ) — — — Amortization of prior service credits (costs) (2 ) (1 ) 1 1 Pension settlements (97 ) (14 ) — — Curtailments — — 2 — Foreign currency translation and other changes 12 (16 ) — 1 Total recognized in other comprehensive income $ 684 $ 173 $ 14 $ (7 ) ________________________ * Pension net actuarial losses in 2019 are largely driven by lower discount rates across all significant pension plans. In the U.S., the benefit from the actual return on assets more than offset the impacts of unfavorable liability experience, resulting from the low discount rate environment. For the international plans, the unfavorable impact of lower discount rates outweighed favorable plan asset experience. Pension net actuarial losses in 2018 are driven by lower U.S. discount rates, which more than offset favorable plan asset experience. OPEB net actuarial losses in 2019 relate to the low interest rate environment, which was partially offset by favorable actual benefit payment experience. Net actuarial gains in 2018 relate to the benefits from higher U.S. discount rates and favorable actual participant experience.
Schedule of Pension and OPEB Amounts in AOCI to be Recognized in 2017 Table	The amounts in accumulated other comprehensive income (loss) that are expected to be recognized as components of net periodic benefit cost during 2020 are as follows: (Millions of dollars) Pension OPEB Net actuarial loss (gain) $ 88 $ (2 ) Prior service cost (credit) 2 (1 ) $ 90 $ (3 )
Schedule of Pension Plans Where the Accumulated Benefit Obligation Exceeds the Fair Value of Plan Assets Table	The following table provides information for pension plans where the accumulated benefit obligation exceeds the fair value of the plan assets: (Millions of dollars) Year Ended December 31, Pensions 2019 2018 U.S. International U.S. International Projected benefit obligation ("PBO") $ 2,552 $ 7,768 $ 2,139 $ 6,681 Accumulated benefit obligation ("ABO") $ 2,464 $ 7,664 $ 2,060 $ 6,586 Fair value of plan assets $ 2,048 $ 5,849 $ 1,482 $ 5,307
Schedule of Pension and OPEB Plans Assumptions Used to Determine Benefit Obligations and the Net Benefit Cost Table	The assumptions used to determine benefit obligations are as of the respective balance sheet dates and the assumptions used to determine net benefit cost are as of the previous year-end, as shown below: Pensions U.S. International OPEB 2019 2018 2019 2018 2019 2018 Weighted average assumptions used to determine benefit obligations at December 31, Discount rate 3.20 % 4.20 % 1.91 % 2.72 % 3.19 % 4.16 % Rate of increase in compensation levels 3.25 % 3.25 % 2.46 % 2.38 % N/A N/A Weighted average assumptions used to determine net periodic benefit cost for years ended December 31, Discount rate 4.20 % 3.73 % 2.72 % 2.73 % 4.16 % 3.81 % Rate of increase in compensation levels 3.25 % 3.25 % 2.38 % 2.45 % N/A N/A Expected long-term rate of return on plan assets (1) 7.27 % 7.62 % 5.15 % 5.13 % N/A N/A ________________________ (1) The expected long term rate of return on the U.S. and international plan assets is estimated based on the plans' investment strategy and asset allocation, historical capital market performance and, to a lesser extent, historical plan performance. For the U.S. plans, the expected rate of return of 7.27% was derived based on the target asset allocation of 40% - 60% equity securities (approximately 8.5% expected return), 30% - 50% fixed income securities (approximately 5.3% expected return) and 5% - 15% alternative investments (approximately 6.8% expected return). For the international plans, the expected rate of return was derived based on the weighted average target asset allocation of 15% - 25% equity securities (approximately 6.1% expected return), 30% - 50% fixed income securities (approximately 4.8% expected return), and 30% - 50% alternative investments (approximately 5.2% expected return). For the U.S. plan assets, the actual annualized total return for the most recent 10-year period ended December 31, 2019 was approximately 9.2% . For the international plan assets, the actual annualized total return for the same period was approximately 7.0% . Changes to plan asset allocations and investment strategy over this time period limit the value of historical plan performance as factor in estimating the expected long term rate of return. For 2020, the expected long-term rate of return on plan assets will be 7.00% for the U.S. plans. Expected weighted average returns for international plans will vary.
Schedule of OPEB Plans Assumed Healthcare Cost Trend Rates Table	OPEB Assumed healthcare cost trend rates 2019 2018 Historical Praxair, Inc. plans Healthcare cost trend assumed 7.00 % 6.25 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 5.00 % 5.00 % Year that the rate reaches the ultimate trend rate 2027 2023 Historical Linde AG plans Healthcare cost trend assumed 5.49 % 5.49 % Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50 % 4.50 % Year that the rate reaches the ultimate trend rate 2038 2038
Schedule of Effect of One-Percentage Point Change in Assumed Healthcare Cost Trend Rates Table	These healthcare cost trend rate assumptions have an impact on the amounts reported. However, cost caps limit the impact on the net OPEB benefit cost in the U.S. To illustrate the effect, a one-percentage point change in assumed healthcare cost trend rates would have the following effects: One-Percentage Point (Millions of dollars) Increase Decrease Effect on the total of service and interest cost components of net OPEB benefit cost $ — $ — Effect on OPEB benefit obligation $ 7 $ (6 )
Schedule of Pension Plans Targeted Asset Allocation Range and Weighted-Average Asset Allocations	The international pension plans are managed individually based on diversified investment portfolios, with different target asset allocations that vary for each plan. Linde’s U.S. and international pension plans’ weighted-average asset allocations at December 31, 2019 and 2018 , and the target asset allocation range for 2019 , by major asset category, are as follows: U.S. International Asset Category Target 2019 Target 2018 2019 2018 Target 2019 Target 2018 2019 2018 Equity securities 40%-60% 40%-60% 55 % 48 % 15%-25% 15%-25% 23 % 20 % Fixed income securities 30%-50% 30%-50% 30 % 40 % 30%-50% 30%-50% 41 % 46 % Other 5%-15% 5%-15% 15 % 13 % 30%-50% 30%-40% 36 % 34 %
Schedule of Pension Plans Assets Measured at Fair Value by Asset Category Table	The following table summarizes pension assets measured at fair value by asset category at December 31, 2019 and 2018 . During the years presented, there has been no transfer of assets between Levels 1, 2 and 3 (see Note 15 for definition of the levels): Fair Value Measurements Using Level 1 Level 2 Level 3 ** Total (Millions of dollars) 2019 2018 2019 2018 2019 2018 2019 2018 Cash and cash equivalents $ 436 $ 348 $ — $ — $ — $ — $ 436 $ 348 Equity securities: Global equities 1,395 1,131 — — — — 1,395 1,131 Mutual funds 110 74 52 43 — — 162 117 Fixed income securities: Government bonds — — 1,642 1,772 — — 1,642 1,772 Emerging market debt — — 459 522 — — 459 522 Mutual funds 225 109 14 21 — — 239 130 Corporate bonds — — 401 382 — — 401 382 Bank loans — — 210 313 — — 210 313 Alternative investments: Real estate funds — — — — 316 298 316 298 Private debt — — — — 1,003 671 1,003 671 Other investments — — 33 33 — — 33 33 Liquid alternative — — 1,087 1,192 — — 1,087 1,192 Total plan assets at fair value, December 31, $ 2,166 $ 1,662 $ 3,898 $ 4,278 $ 1,319 $ 969 $ 7,383 $ 6,909 Pooled funds * 1,553 1,335 Total fair value plan assets December 31, $ 8,936 $ 8,244 * Pooled funds are measured using the net asset value ("NAV") as a practical expedient for fair value as permissible under the accounting standard for fair value measurements and have not been categorized in the fair value hierarchy.
Schedule of Pension Plans Changes in Fair Value of Assets Classified as Level 3 Table	** The following table summarizes changes in fair value of the pension plan assets classified as level 3 for the periods ended December 31, 2019 and 2018 : (Millions of dollars) Insurance Contracts Real Estate Funds Private Debt Total Balance, December 31, 2017 $ 50 $ 158 $ — $ 208 Assumed in Linde AG merger — 148 667 815 Gain/(Loss) for the period — 9 4 13 Merger-related divestitures (49 ) — — (49 ) Sales — (17 ) — (17 ) Foreign currency translation (1 ) — — (1 ) Balance, December 31, 2018 $ — $ 298 $ 671 $ 969 Gain/(Loss) for the period — 24 30 54 Acquisitions — — 14 14 Purchases — 26 304 330 Sales — (22 ) (33 ) (55 ) Transfer into / (out of) Level 3 — (10 ) — (10 ) Foreign currency translation — — 17 17 Balance, December 31, 2019 $ — $ 316 $ 1,003 $ 1,319
Schedule of Pension and OPEB Estimated Future Benefit Payments, Net of Participant Contributions Table	The following table presents estimated future benefit payments, net of participant contributions: (Millions of dollars) Pensions Year Ended December 31, U.S. International OPEB 2020 $ 187 $ 311 $ 15 2021 143 323 14 2022 164 335 14 2023 147 342 14 2024 149 352 12 2025-2029 760 879 55

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
Segment Information (Tables)	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, Sales Table	The table below presents information about reportable segments for the years ended December 31, 2019 , 2018 and 2017 . The year ended December 31, 2019 reflects the results of both Praxair and Linde AG for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date), including the impacts of purchase accounting (See Notes 1, 3 and 4 to the consolidated financial statements). The historical periods prior to 2018 reflect the results of Praxair. Prior periods presented have been recast to be consistent with the new segment structure: (Millions of dollars) 2019 2018 2017 Sales (a) Americas $ 10,993 $ 8,017 $ 7,204 EMEA 6,643 2,644 1,520 APAC 5,839 2,446 1,571 Engineering 2,799 459 N/A Other 1,954 1,270 1,063 Total Sales $ 28,228 $ 14,836 $ 11,358 (a) Sales reflect external sales only and include Linde AG sales from the merger date of October 31, 2018 forward. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material.
Schedule Of Segment Reporting Information, Operating Profit	2019 2018 2017 Operating Profit Americas $ 2,578 $ 2,053 $ 1,854 EMEA 1,367 481 317 APAC 1,198 465 329 Engineering 390 14 N/A Other (245 ) (37 ) (4 ) Segment operating profit 5,288 2,976 2,496 Cost reduction programs and other charges (567 ) (309 ) (52 ) Net gain on sale of business 164 3,294 N/A Purchase accounting impacts - Linde AG (1,952 ) (714 ) N/A Total operating profit $ 2,933 $ 5,247 $ 2,444
Schedule of Segment Reporting Information, Depreciation and Amortization Table	2019 2018 2017 Depreciation and Amortization Americas $ 1,195 $ 860 $ 778 EMEA 749 269 168 APAC 613 271 178 Engineering 35 5 N/A Other 143 79 60 Segment depreciation and amortization 2,735 1,484 1,184 Purchase accounting impacts - Linde AG 1,940 346 N/A Total depreciation and amortization $ 4,675 $ 1,830 $ 1,184
Schedule of Segment Reporting Information, Capital Expenditures and Acquisitions Table	2019 2018 2017 Capital Expenditures and Acquisitions Americas $ 1,814 $ 1,068 $ 921 EMEA 738 329 141 APAC 1,231 372 207 Engineering 79 27 N/A Other 45 112 75 Total Capital Expenditures and Acquisitions $ 3,907 $ 1,908 $ 1,344
Schedule of Segment Information, Sales by Major Country Table	2019 2018 2017 Sales by Major Country United States $ 8,604 $ 5,942 $ 4,973 Germany 3,630 868 401 China 2,005 1,032 735 United Kingdom 1,653 398 131 Australia 1,127 183 N/A Brazil 994 1,003 1,100 Other – foreign 10,215 5,410 4,018 Total Sales by Major Country $ 28,228 $ 14,836 $ 11,358
Long-lived Assets by Geographic Areas	2019 2018 2017 Long-lived Assets by Major Country (b) United States $ 7,498 $ 7,189 $ 4,979 Germany 2,429 2,411 413 China 2,254 2,237 1,060 United Kingdom 1,479 1,582 55 Australia 1,214 1,476 N/A Brazil 956 1,012 1,204 Other – foreign 13,234 13,810 4,114 Total long-lived assets $ 29,064 $ 29,717 $ 11,825

Revenue Recognition (Tables)

Revenue Recognition (Tables)	12 Months Ended
Revenue Recognition (Tables)	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables show sales by distribution method at the consolidated level and for each reportable segment and Other for the years ended December 31, 2019 and 2018 . The year ended December 31, 2019 reflects the results of both Praxair and Linde AG for the entire year. The year ended December 31, 2018 reflects the results of Praxair for the entire year and the results of Linde AG for the period beginning after October 31, 2018 (the merger date), (Millions of dollars) Year Ended December 31, 2019 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,946 $ 1,856 $ 2,080 $ — $ 184 $ 7,066 25 % On-Site 2,758 1,434 2,060 — — 6,252 22 % Packaged Gas 5,185 3,347 1,562 — 19 10,113 36 % Other 104 6 137 2,799 1,751 4,797 17 % $ 10,993 $ 6,643 $ 5,839 $ 2,799 $ 1,954 $ 28,228 100 % (Millions of dollars) Year Ended December 31, 2018 Sales Americas EMEA APAC Engineering Other Total % Merchant $ 2,775 $ 832 $ 826 $ — $ 119 $ 4,552 31 % On-Site 2,405 536 1,156 — — 4,097 28 % Packaged Gas 2,800 1,271 443 — 3 4,517 30 % Other 37 5 21 459 1,148 1,670 11 % $ 8,017 $ 2,644 $ 2,446 $ 459 $ 1,270 $ 14,836 100 %

Quarterly Data (Unaudited) (Tab

Quarterly Data (Unaudited) (Tables)	12 Months Ended
Quarterly Data (Unaudited) (Tables)	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Data (Unaudited) Table	2019 1Q (a) 2Q (a) 3Q (a) 4Q (a) YEAR (a) Sales $ 6,944 $ 7,204 $ 7,000 $ 7,080 $ 28,228 Cost of sales, exclusive of depreciation and amortization 4,116 4,280 4,061 4,187 16,644 Depreciation and amortization 1,223 1,195 1,095 1,162 4,675 Operating profit 609 669 1,000 655 2,933 Net income – Linde plc 517 522 735 511 2,285 Income from continuing operations 435 513 728 507 2,183 Income from discontinued operations 82 9 7 4 102 Basic Per Share Data Income from continuing operations $ 0.80 $ 0.95 $ 1.35 $ 0.94 $ 4.03 Income from discontinued operations 0.15 0.02 0.01 0.01 0.19 Weighted average shares (000’s) 545,554 542,561 539,753 536,768 541,094 Diluted Per Share Data Income from continuing operations $ 0.79 $ 0.94 $ 1.34 $ 0.94 $ 4.00 Income from discontinued operations 0.15 0.02 0.01 0.01 0.19 Weighted average shares (000’s) 549,147 546,488 543,616 540,919 545,170 2018 1Q (a) 2Q (a) 3Q (a) 4Q (a) YEAR (a) Sales $ 2,983 $ 3,044 $ 3,008 $ 5,801 $ 14,836 Cost of sales, exclusive of depreciation and amortization 1,661 1,706 1,698 3,955 9,020 Depreciation and amortization 311 311 306 902 1,830 Operating profit 653 689 669 3,236 5,247 Net income – Linde plc 462 480 461 2,978 4,381 Income from continuing operations 462 480 461 2,870 4,273 Income from discontinued operations — — — 108 108 Basic Per Share Data Income from continuing operations* $ 1.61 $ 1.67 $ 1.60 $ 6.27 $ 12.93 Income from discontinued operations* — — — 0.24 0.33 Weighted average shares (000’s) 287,504 287,803 288,093 457,518 330,401 Diluted Per Share Data Income from continuing operations* $ 1.59 $ 1.65 $ 1.58 $ 6.22 $ 12.79 Income from discontinued operations* — — — 0.23 0.32 Weighted average shares (000’s) 290,809 290,908 291,513 461,150 334,127 * Due to quarterly changes in the share count as a result of the merger the sum of the four quarters does not equal the earnings per share amount calculated for the year. (a) 2019 and 2018 include the impact of the following matters (see Notes 3, 4, 5, 7, 13 and 18): (Millions of dollars) Operating Profit/ (Loss) Income from Continuing Operations Q1 Cost reduction programs and other charges $ (89 ) $ (81 ) Pension settlement charge — (38 ) Purchase accounting impacts - Linde AG (531 ) (378 ) Q2 Cost reduction programs and other charges (141 ) (123 ) Purchase accounting impacts - Linde AG (515 ) (368 ) Q3 Cost reduction programs and other charges (125 ) (91 ) Pension settlement charge — (30 ) Purchase accounting impacts - Linde AG (425 ) (312 ) Gain on sale of business 164 108 Q4 Cost reduction programs and other charges (212 ) (160 ) Pension settlement charge — (4 ) Purchase accounting impacts - Linde AG (481 ) (354 ) Year 2019 $ (2,355 ) $ (1,831 ) (Millions of dollars) Operating Profit/ (Loss) Income from Continuing Operations Q1 Cost reduction programs and other charges $ (19 ) $ (18 ) Q2 Cost reduction programs and other charges (24 ) (21 ) Q3 Cost reduction programs and other charges (31 ) (29 ) Pension settlement charge — (3 ) Q4 Cost reduction programs and other charges (235 ) (238 ) Gain on sale of business 3,294 2,923 Bond redemption — (20 ) Pension settlement charge — (8 ) Tax Act and other tax charges — 17 Purchase accounting impacts - Linde AG (714 ) (451 ) Year 2018 $ 2,271 $ 2,152

Formation of Linde Plc and Bu_2

Formation of Linde Plc and Business Combination of Praxair, Inc. and Linde AG (Details)	Dec. 31, 2019	Dec. 31, 2018	Nov. 01, 2018
Euro Denominated Long-term 1.50% Notes Due 2020
Debt Instrument [Line Items]
Interest rate		1.50%
Euro Denominated 1.20% Due 2024
Debt Instrument [Line Items]
Interest rate	1.20%
Euro Denominated Long-term 1.625% Notes Due 2025
Debt Instrument [Line Items]
Interest rate	1.625%
Praxair, Inc. \| Euro Denominated Long-term 1.50% Notes Due 2020
Debt Instrument [Line Items]
Interest rate			1.50%
Praxair, Inc. \| Euro Denominated 1.20% Due 2024
Debt Instrument [Line Items]
Interest rate			1.20%
Praxair, Inc. \| Euro Denominated Long-term 1.625% Notes Due 2025
Debt Instrument [Line Items]
Interest rate			1.625%

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Jan. 01, 2019
Accounting Policy
Operating lease right-of-use assets	$ 1,025
Total reported lease liability	$ 976
Accounting Standards Update 2016-02
Accounting Policy
Operating lease right-of-use assets		$ 1,200
Minimum
Accounting Policy
Useful life	3 years
Maximum
Accounting Policy
Useful life	40 years

Business Combinations - Narrati

Business Combinations - Narrative (Details) $ / shares in Units, $ in Millions	3 Months Ended	12 Months Ended			24 Months Ended
	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)$ / shares	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2019€ / shares	Dec. 31, 2018€ / shares	Oct. 31, 2018USD ($)$ / sharesRate	Oct. 31, 2018€ / shares
Business Acquisition [Line Items]
Common stock/Ordinary shares, par value (USD/EUR per share) \| € / shares						€ 0.001	€ 0.001		€ 0.001
Closing stock price (in dollars per share) \| $ / shares		$ 212.90
Noncontrolling interest, ownership percentage by noncontrolling owners	8.00%	8.00%	8.00%		8.00%
Goodwill	$ 26,874	$ 27,019	$ 26,874	$ 3,233	$ 26,874
Gain on sale of business before tax			3,294
Gain on sale of business after tax		108	2,923	0
Income before taxes		2,927	5,049	2,287
Net income		2,379	4,402	1,306
Acquisitions, net of cash acquired		225	25	33
Acquisition-related Costs
Business Acquisition [Line Items]
Income before taxes					736
Net income					$ 680
Fair Value Adjustment to Inventory
Business Acquisition [Line Items]
Income before taxes			368	13
Net income			279	10
Pension settlement charge
Business Acquisition [Line Items]
Income before taxes			10	51
Net income			8	40
Linde AG
Business Acquisition [Line Items]
Share conversion ratio								1.54
Percent of Linde AG shares tendered \| Rate								92.00%
Increase (decrease) to assets held for sale		(211)
Increase to intangible asset values		657
Decrease to property, plant and equipment		407
Increase to deferred income taxes		276
Increase to intangible asset values		222
Increase to goodwill		110
Adjustment for shares not tendered		3,200
Goodwill								$ 24,256
Linde Korea Divestiture
Business Acquisition [Line Items]
Increase (decrease) to assets held for sale		$ 344
2018 Non-Merger Related Acquisitions
Business Acquisition [Line Items]
Non-merger related adjustments			$ 25
2017 Acquisitions
Business Acquisition [Line Items]
Non-merger related adjustments				$ 33
Praxair, Inc.
Business Acquisition [Line Items]
Common stock/Ordinary shares, par value (USD/EUR per share) \| $ / shares								$ 0.01
Closing stock price (in dollars per share) \| $ / shares								$ 164.50
Linde AG \| Linde Intermediate Holding AG
Business Acquisition [Line Items]
Ownership percentage, controlling interest		92.00%
European Industrial Gases Business \| Disposal Group, Disposed of by Sale, Not Discontinued Operations
Business Acquisition [Line Items]
Gain on sale of business before tax	3,294
Gain on sale of business after tax	$ 2,923

Business Combinations - Schedul

Business Combinations - Schedule of Purchase Price (Details) $ / shares in Units, $ in Millions	Oct. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2019$ / sharesshares	Apr. 08, 2019shares	Dec. 31, 2018shares
Business Acquisition [Line Items]
Linde AG common stock tendered as of October 31, 2018 (i) (in shares)		534,380,544		547,241,630
Per share price of Praxair, Inc. common stock (iii) (in shares) \| $ / shares		$ 212.90
Linde AG
Business Acquisition [Line Items]
Linde AG common stock tendered as of October 31, 2018 (i) (in shares)	170,875,000		14,763,113
Praxair, Inc.
Business Acquisition [Line Items]
Linde AG common stock tendered as of October 31, 2018 (i) (in shares)	287,907,000
Per share price of Praxair, Inc. common stock (iii) (in shares) \| $ / shares	$ 164.50
Linde AG
Business Acquisition [Line Items]
Business combination agreement exchange ratio (ii)	1.54
Linde plc ordinary shares issued in exchange for Linde AG (in shares)	263,148,000
Purchase price (millions of dollars) \| $	$ 43,288

Business Combinations - Estimat

Business Combinations - Estimated Fair Value of Net Assets Acquired (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Oct. 31, 2018	Dec. 31, 2017
Assets
Goodwill	$ 27,019	$ 26,874		$ 3,233
Linde AG
Assets
Cash and cash equivalents			$ 1,360
Accounts receivable – net			2,857
Inventories			1,439
Assets held for sale			5,375
Prepaid and other current assets			1,251
Property, plant and equipment			18,974
Equity investments			1,521
Goodwill			24,256
Other intangible assets			16,250
Other long-term assets			805
Total Assets Acquired			74,088
Less: Liabilities Assumed
Accounts payable			3,360
Short-term debt			1,177
Current portion of long-term debt			1,864
Accrued taxes			159
Liabilities of assets held for sale			676
Other current liabilities			3,058
Long-term debt			6,295
Other long-term liabilities			2,009
Deferred credits, including deferred income taxes			6,834
Total Liabilities Assumed			25,432
Less: Redeemable noncontrolling interests			92
Less: Noncontrolling interests			5,276
Purchase Price			$ 43,288

Business Combinations - Sched_2

Business Combinations - Schedule of Property, Plant and Equipment (Details) - Linde AG $ in Millions	Oct. 31, 2018USD ($)
Business Acquisition [Line Items]
Property, plant and equipment	$ 18,974
Production plants
Business Acquisition [Line Items]
Property, plant and equipment	10,358
Storage tanks
Business Acquisition [Line Items]
Property, plant and equipment	1,807
Transportation equipment and other
Business Acquisition [Line Items]
Property, plant and equipment	543
Cylinders
Business Acquisition [Line Items]
Property, plant and equipment	2,487
Buildings
Business Acquisition [Line Items]
Property, plant and equipment	1,953
Land and improvements
Business Acquisition [Line Items]
Property, plant and equipment	677
Construction in progress
Business Acquisition [Line Items]
Property, plant and equipment	$ 1,149

Business Combinations - Sched_3

Business Combinations - Schedule of Identifiable Intangible Assets (Details) - Linde AG $ in Millions	Oct. 31, 2018USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average useful life	28 years
Finite lived intangible assets	$ 16,250
Fair value of identifiable intangible assets	16,250
Brands/Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Identifiable lived intangible assets acquired	$ 1,868
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average useful life	29 years
Finite lived intangible assets	$ 12,550
Brands/Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average useful life	28 years
Finite lived intangible assets	$ 845
Other intangibles
Acquired Finite-Lived Intangible Assets [Line Items]
Weighted average useful life	18 years
Finite lived intangible assets	$ 987

Business Combinations - Pro For

Business Combinations - Pro Forma Information (Details) - Linde AG - USD ($) $ in Millions	2 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Sales	$ 2,873
Income (loss) from continuing operations	(385)
Sales		$ 29,774	$ 28,449
Income from continuing operations		4,739	871
Purchase accounting impacts - Linde AG	$ 451
Praxair, Inc.
Business Acquisition [Line Items]
Sales		$ 1,625	$ 1,553

Merger-Related Divestitures, _3

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale - Narrative (Details) € in Millions, $ in Millions

Jul. 12, 2019USD ($)

Mar. 01, 2019USD ($)

Dec. 03, 2018EUR (€)

Dec. 03, 2018USD ($)

Oct. 31, 2018EUR (€)

Oct. 31, 2018USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 16, 2019USD ($)

Apr. 30, 2019USD ($)

Dec. 03, 2018USD ($)

Dec. 05, 2017

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Noncontrolling interest, ownership percentage by noncontrolling owners

8.00%

Gain on sale of business before tax

$ 3,294

Gain on sale of business after tax

2,923

Net gain on sale of businesses

$ 164

$ 3,294

$ 0

Linde India Divestiture | Discontinued Operations, Disposed of by Sale

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Consideration for sale of business

$ 218

$ 193

Net gain on sale of businesses

$ 164

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

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Consideration for sale of business

$ 2,900

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

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Proceeds from sale of plants

$ 500

Linde Korea Divestiture | Discontinued Operations, Disposed of by Sale

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Consideration for sale of business

$ 1,200

Praxair, Inc.

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Joint-venture ownership percentage

34.00%

Net purchase price

€ 90

$ 102

Consideration for sale of business

€ 5,000

$ 5,700

Sale of business, closing adjustments

€ 86

$ 96

Flow Fin

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Noncontrolling interest, ownership percentage by noncontrolling owners

40.00%

Linde AG

Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]

Decrease to property, plant and equipment

407

Increase to deferred income taxes

276

Increase to intangible asset values

222

Increase to goodwill

110

Increase to intangible asset values

$ (657)

Merger-Related Divestitures, _4

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale - Net Carrying Value of Business Assets and Liabilities Divested (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Apr. 30, 2019	Mar. 01, 2019	Dec. 31, 2018	Dec. 03, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 14			$ 137		$ 0
Americas Industrial Gases Business \| Discontinued Operations, Disposed of by Sale
Assets
Cash and cash equivalents			$ 200
Accounts receivable – net			479
Inventories			181
Prepaid and other current assets			409
Property, plant and equipment – net			1,590
Equity investments			37
Goodwill			3
Other intangible assets – net			10
Other long-term assets			76
Total Assets Classified as Assets Held for Sale			4,635
Liabilities
Accounts payable			94
Accrued taxes			60
Other current liabilities			767
Long-term debt			2
Other long-term liabilities			98
Deferred credits			177
Total Liabilities Classified as Assets Held for Sale			1,198
Cumulative translation adjustment, net of taxes			12
Net Assets			3,449
Asset adjustments for estimated fair value (Note 3)			$ 1,650
South Korean Business \| Discontinued Operations, Disposed of by Sale
Assets
Accounts receivable – net		$ 27
Inventories		16
Property, plant and equipment – net		389
Total Assets Classified as Assets Held for Sale		1,311
Liabilities
Accounts payable		2
Accrued taxes		12
Other current liabilities		29
Long-term debt		6
Other long-term liabilities		3
Deferred credits		31
Total Liabilities Classified as Assets Held for Sale		83
Net Assets		1,228
Asset adjustments for estimated fair value (Note 3)		$ 879
Praxair, Inc. \| European Industrial Gases Business \| Disposal Group, Disposed of by Sale, Not Discontinued Operations
Assets
Cash and cash equivalents					$ 38
Accounts receivable – net					311
Inventories					67
Prepaid and other current assets					22
Property, plant and equipment – net					1,342
Equity investments					234
Goodwill					620
Other intangible assets – net					115
Other long-term assets					36
Total Assets Classified as Assets Held for Sale					2,785
Liabilities
Accounts payable					215
Accrued taxes					27
Other current liabilities					111
Long-term debt					2
Other long-term liabilities					92
Deferred credits					174
Total Liabilities Classified as Assets Held for Sale					621
Noncontrolling interests					200
Pension/OPEB funded status obligation, net of taxes					(8)
Cumulative translation adjustment, net of taxes					318
Net Assets					$ 2,290
Linde Korea Divestiture
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Increase to assets held for sale	$ (344)

Merger-Related Divestitures, _5

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale - Schedule of Income from Discontinued Operations, Net of Tax (Details) - USD ($) $ in Millions	2 Months Ended	3 Months Ended					12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Income from discontinued operations, net of tax							$ 109	$ 117	$ 0
Noncontrolling interests							(7)	(9)	0
Income from discontinued operations, net of tax and noncontrolling interests		$ 4	$ 7	$ 9	$ 82	$ 108	102	$ 108	$ 0
Linde AG Merger-Related Divestitures \| Discontinued Operations, Disposed of by Sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 388						449
Cost of sales	173						251
Other operating costs	90						43
Operating profit	125						155
Income from equity investments	1						8
Income taxes	9						54
Income from discontinued operations, net of tax	117						109
Noncontrolling interests	(9)						(7)
Income from discontinued operations, net of tax and noncontrolling interests	$ 108						102
Linde AG
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Increase to intangible asset values							$ (657)

Merger-Related Divestitures, _6

Merger-Related Divestitures, Discontinued Operations and Net Assets Held For Sale - Schedule of Assets Held for Sale (Details) - USD ($) $ in Millions	Dec. 31, 2019	Mar. 01, 2019	Dec. 31, 2018	Dec. 03, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 14		$ 137		$ 0
Americas Industrial Gases Business \| Discontinued Operations, Disposed of by Sale
Assets
Cash and cash equivalents		$ 200
Accounts receivable – net		479
Inventories		181
Prepaid and other current assets		409
Property, plant and equipment – net		1,590
Asset adjustments for estimated fair value (Note 3)		1,650
Total Assets Classified as Assets Held for Sale		4,635
Liabilities
Accounts payable		94
Deferred credits		177
Total Liabilities Classified as Assets Held for Sale		1,198
Cumulative translation adjustment, net of taxes		(12)
Net Assets		$ 3,449
Linde AG Merger-Related Divestitures \| Discontinued Operations, Disposed of by Sale
Assets
Cash and cash equivalents	4		182
Accounts receivable – net	2		297
Inventories	0		209
Prepaid and other current assets	0		54
Property, plant and equipment – net	1		2,005
Other Assets	43		187
Asset adjustments for estimated fair value (Note 3)	75		2,564
Total Assets Classified as Assets Held for Sale	125		5,498
Liabilities
Accounts payable	2		125
Deferred credits	0		206
Other liabilities	0		437
Total Liabilities Classified as Assets Held for Sale	2		768
Net Assets	$ 123		$ 4,730
Praxair, Inc. \| European Industrial Gases Business \| Disposal Group, Disposed of by Sale, Not Discontinued Operations
Assets
Cash and cash equivalents				$ 38
Accounts receivable – net				311
Inventories				67
Prepaid and other current assets				22
Property, plant and equipment – net				1,342
Total Assets Classified as Assets Held for Sale				2,785
Liabilities
Accounts payable				215
Deferred credits				174
Total Liabilities Classified as Assets Held for Sale				621
Noncontrolling interests				200
Pension/OPEB funded status obligation, net of taxes				(8)
Cumulative translation adjustment, net of taxes				(318)
Net Assets				$ 2,290

Cost Reduction Programs and O_2

Cost Reduction Programs and Other Charges - Narrative (Details) $ in Millions	3 Months Ended	12 Months Ended
	Sep. 30, 2019USD ($)	Dec. 31, 2019USD ($)employee	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges		$ 567	$ 309	$ 52
Cost reduction programs and other charges, after-tax and noncontrolling interest		444	306	$ 48
Cost reduction program charges		304
Cost reduction program charges, net of tax		$ 233	70
Number of positions expected to be eliminated \| employee		2,400
Number of positions eliminated \| employee		1,500
Other charges, merger related		$ 263	236
Other charges, merger related, net of tax		211
Asset impairment charges	$ 73
Asset impairment charges, net of tax	$ 42
Cash requirement for the cost reduction program and other charges		460
Cash payments		260
Other charges, non-merger related			73
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges		204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges		$ 100
Other Charges, China Unfavorable Arbitration Ruling Charge
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			40
Other charges, non-merger related			40
Other Charges, Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			18
Other charges, non-merger related			21
Other Charges, Argentina Hyper-Inflation Charge
Restructuring Cost and Reserve [Line Items]
Cost reduction program charges, net of tax			12
Other charges, non-merger related			$ 12

Cost Reduction Programs and O_3

Cost Reduction Programs and Other Charges - Schedule of Charges (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 567	$ 309	$ 52
Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	100
Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	263
Operating Segments \| Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	90
Operating Segments \| Americas \| Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	34
Operating Segments \| EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	142
Operating Segments \| EMEA \| Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	21
Operating Segments \| APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	122
Operating Segments \| APAC \| Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	72
Operating Segments \| Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	4
Operating Segments \| Engineering \| Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	(9)
Operating Segments \| Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	209
Operating Segments \| Other \| Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	145
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	304
Cost Reduction Program \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	204
Cost Reduction Program \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	100
Cost Reduction Program \| Operating Segments \| Americas
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	56
Cost Reduction Program \| Operating Segments \| Americas \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	36
Cost Reduction Program \| Operating Segments \| Americas \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	20
Cost Reduction Program \| Operating Segments \| EMEA
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	121
Cost Reduction Program \| Operating Segments \| EMEA \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	105
Cost Reduction Program \| Operating Segments \| EMEA \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	16
Cost Reduction Program \| Operating Segments \| APAC
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	50
Cost Reduction Program \| Operating Segments \| APAC \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	40
Cost Reduction Program \| Operating Segments \| APAC \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	10
Cost Reduction Program \| Operating Segments \| Engineering
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	13
Cost Reduction Program \| Operating Segments \| Engineering \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	1
Cost Reduction Program \| Operating Segments \| Engineering \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	12
Cost Reduction Program \| Operating Segments \| Other
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	64
Cost Reduction Program \| Operating Segments \| Other \| Severance costs
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	22
Cost Reduction Program \| Operating Segments \| Other \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
Cost reduction programs and other charges	$ 42

Cost Reduction Programs and O_4

Cost Reduction Programs and Other Charges - Summary of Activity (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	$ 567	$ 309	$ 52
Less: Cash payments	(260)
Less: Non-cash charges	(99)
Foreign currency translation and other	(8)
Balance, December 31, 2019	200
Severance costs
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	204
Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	100
Transaction related and other charges
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	263
Less: Cash payments	(112)
Less: Non-cash charges	(78)
Foreign currency translation and other	(6)
Balance, December 31, 2019	67
Cost Reduction Program
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	304
Less: Cash payments	(148)
Less: Non-cash charges	(21)
Foreign currency translation and other	(2)
Balance, December 31, 2019	133
Cost Reduction Program \| Severance costs
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	204
Less: Cash payments	(91)
Less: Non-cash charges	0
Foreign currency translation and other	4
Balance, December 31, 2019	117
Cost Reduction Program \| Other cost reduction charges
Restructuring Cost and Reserve [Line Items]
2019 Cost Reduction Programs and Other Charges	100
Less: Cash payments	(57)
Less: Non-cash charges	(21)
Foreign currency translation and other	(6)
Balance, December 31, 2019	$ 16

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
Leases - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Leases [Abstract]
Lease and rental expense	$ 364
Finance Lease, Depreciation, Amortization, And Interest Expense	31
Operating lease, payments	$ 341
Operating lease, future minimum payments under Topic 840		$ 1,300
Capital lease future minimum payments under Topic 840		$ 104

Leases - Schedule of Supplement

Leases - Schedule of Supplemental Balance Sheet Information (Details) $ in Millions	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use assets	$ 1,025
Other current liabilities	260
Other long-term liabilities	716
Total operating lease liabilities	976
Finance lease right-of-use assets	140
Current portion of long-term debt	32
Long Term debt	117
Total reported lease liability	$ 149

Leases - Schedule of Suppleme_2

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

Leases - Schedule of Future Lea

Leases - Schedule of Future Lease Payments (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Operating Leases
2020	$ 275
2021	208
2022	163
2023	110
2024	75
Thereafter	251
Total future undiscounted lease payments	1,082
Less imputed interest	(106)
Total reported lease liability	976
Financing Leases
2020	38
2021	31
2022	27
2023	18
2024	10
Thereafter	81
Total future undiscounted lease payments	205
Less imputed interest	(56)
Total reported lease liability	$ 149
Operating Leases
2019		$ 305
2020		236
2021		186
2022		145
2023		102
Thereafter		326
Total		$ 1,300

Income Taxes - Schedule of Pre-

Income Taxes - Schedule of Pre-tax Income (Details) - USD ($) $ in Millions	Jul. 12, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Deemed repatriation tax payable		$ 261	$ 291	$ 422
Tax Act liabilities for deemed repatriation (Note 7)		235	265
Tax Act liabilities for deemed repatriation (Note 7)			265
Other, including write-offs (ii)		26	7	0
Deferred tax liability, right-of-use lease assets		255
Deferred tax asset - pension, OPEB		446	292
U.S. tax related GILTI		26	34
Deferred tax asset, lease liabilities		255
Additions for current year tax positions		33	179	0
Net gain on sale of businesses		164	3,294	0
Deferred tax asset - research and development		81	104
Expenses (Income) for interest and penalties on tax reserves		1	32	8
United States		1,161	931	1,003
Foreign		1,766	4,118	1,284
Income From Continuing Operations Before Income Taxes and Equity Investments		$ 2,927	5,049	$ 2,287
Gain on sale of business before tax			$ 3,294
Linde India Divestiture \| Discontinued Operations, Disposed of by Sale
Net gain on sale of businesses	$ 164

Income Taxes - Income Tax Provi

Income Taxes - Income Tax Provision (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current tax expense - U.S. federal	$ 64	$ 390	$ 565
Current tax expense - State and local	39	(7)	84
Current Foreign Tax Expense (Benefit)	969	620	374
Total current tax expense	1,072	1,003	1,023
Deferred tax expense (benefit) - U.S. federal	85	8	(221)
Deferred tax expense (benefit) - State and local	0	15	19
Deferred Foreign Income Tax Expense (Benefit)	(388)	(209)	205
Total deferred income taxes	(303)	(186)	3
Income Tax Expense (Benefit)	769	817	1,026
Tax (benefit) charge related to the Tax Act		61	$ (394)
Discontinued Operations, Disposed of by Sale
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Total current tax expense		371
2019 Divestitures \| Discontinued Operations, Disposed of by Sale
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current Foreign Tax Expense (Benefit)	48
Deferred Foreign Income Tax Expense (Benefit)	22
Income Tax Expense (Benefit)	$ 70
2018 Divestitures \| Discontinued Operations, Disposed of by Sale
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]
Current tax expense - U.S. federal		252
Current tax expense - State and local		4
Current Foreign Tax Expense (Benefit)		114
Deferred tax expense (benefit) - U.S. federal		$ 1

Income Taxes - U.S. Tax Cuts an

Income Taxes - U.S. Tax Cuts and Jobs Act (Tax Act) (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Income Taxes [Line Items]
Provisional income tax charge		$ 61	$ (394)
U.S fedneral and state tax charge for deemed repatriation of accumulated foreign components			467
Estimated charge for foreign withholding taxes related to anticipated future repatriation of foreign earnings			260
Estimated deferred tax benefit for the revaluation of net deferred tax liabilities			333
Deemed repatriation tax payable	$ 291	291	$ 422	$ 261
Tax Act liabilities for deemed repatriation (Note 7)	265	265		$ 235
Tax Cuts and Jobs Act, reclassification from AOCI to retained earnings, tax effect		0
United States
Income Taxes [Line Items]
Provisional income tax charge		41
State and Local Jurisdiction
Income Taxes [Line Items]
Provisional income tax charge		20
Retained Earnings
Income Taxes [Line Items]
Tax Cuts and Jobs Act, reclassification from AOCI to retained earnings, tax effect	93	$ 93
Retained Earnings \| United States
Income Taxes [Line Items]
Tax Cuts and Jobs Act, reclassification from AOCI to retained earnings, tax effect	98
Retained Earnings \| State and Local Jurisdiction
Income Taxes [Line Items]
Tax Cuts and Jobs Act, reclassification from AOCI to retained earnings, tax effect	$ (5)

Income Taxes - Tax Rate Analysi

Income Taxes - Tax Rate Analysis (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
U.S. statutory income tax	$ 615	$ 1,060	$ 801
U.S. statutory income tax rate percentage	21.00%	21.00%	35.00%
State and local taxes – net of federal benefit	$ 31	$ 30	$ 32
State and local taxes - net of federal benefit percentage	1.10%	0.60%	1.40%
U.S. tax credits and deductions	$ (31)	$ (12)	$ (27)
U.S. tax credits and deductions percentage	(1.10%)	(0.20%)	(1.20%)
Foreign tax differentials	$ 113	$ 57	$ (145)
Foreign tax rate differentials percentage	3.90%	1.10%	(6.30%)
Share-Based compensation	$ (41)	$ (22)	$ (35)
Share Based Compensation - percentage	(1.40%)	(0.40%)	(1.50%)
Tax Act	$ 0	$ (61)	$ 394
Tax Act - percentage	0.00%	(1.20%)	17.20%
Divestitures	$ 36	$ (321)	$ 0
Divestitures - net percentage	1.20%	(6.40%)	0.00%
Other – net	$ 46	$ 86	$ 6
Other - net percentage	1.60%	1.70%	0.30%
Income Tax Expense (Benefit)	$ 769	$ 817	$ 1,026
Provision for income taxes percentage	26.30%	16.20%	44.90%
U.S. tax related GILTI	$ 26	$ 34
Unrecognized tax benefits, in Europe		$ 44

Income Taxes - Net Deferred Tax

Income Taxes - Net Deferred Tax Liabilities and Valuation Allowances (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Deferred Tax Liabilities
Fixed assets				$ 3,539	$ 3,935
Goodwill				145	124
Other intangible assets				3,688	3,684
Subsidiary/equity investments				664	570
Other				789	648
Deferred tax liabilities				8,825	8,961
Deferred Tax Assets
Carryforwards				441	526
Benefit plans and related				721	575
Inventory				72	63
Accruals and other				1,167	1,112
Total gross deferred tax assets				2,401	2,276
Less: Valuation allowances	$ (222)	$ (76)	$ (76)	(222)	(237)
Total net deferred tax assets				2,179	2,039
Other long-term assets				243	510
Deferred credits				6,889	7,432
Total deferred tax liabilities				6,646	6,922
Deferred tax liability, right-of-use lease assets				255
Deferred tax asset - pension, OPEB				446	292
Deferred tax asset, lease liabilities				255
Deferred tax asset - research and development				$ 81	$ 104
Valuation Allowance [Abstract]
Valuation allowances	(237)	(76)	(132)
Income tax (charge) benefit	(31)	(51)	59
Merger with Linde AG	18	(121)	0
Other, including write-offs (ii)	26	7	0
Translation adjustments	2	4	(3)
Valuation allowances	(222)	$ (237)	(76)
U.S. Foreign Tax Credit Benefit, enactment of Tax Act			$ 59
Linde AG
Valuation Allowance [Abstract]
Other, including write-offs (ii)	$ 26

Income Taxes - Valuation Allowa

Income Taxes - Valuation Allowances Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Other Tax Carryforward [Line Items]
Carryforwards	$ 441	$ 526
Valuation allowance	222	237	$ 76	$ 132
Deferred tax assets, net operating losses	312
Deferred tax assets, tax credit carryforwards	129
Deferred tax assets, tax credit carryforwards, expiring within 5 years	6
Deferred tax assets, tax credit carryforwards, expiring after 5 years	113
Deferred tax assets, tax credit carryforwards, no expiration	10
Accrued income taxes	664
Undistributed earnings of foreign subsidiaries	31,000
Unrecognized tax benefits	472	$ 319	$ 54	$ 56
United States
Other Tax Carryforward [Line Items]
Deferred tax assets, net operating losses, expiring within 5 years	55
Deferred tax assets, net operating losses, expiring after 5 years	115
Brazil
Other Tax Carryforward [Line Items]
Deferred tax assets, net operating losses, no expiration	$ 142

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Positions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Unrecognized income tax benefits, January 1	$ 319	$ 54	$ 56
Additions for tax positions of prior years	151	104	48
Reductions for tax positions of prior years	(3)	(7)	(26)
Additions for current year tax positions	33	179	0
Reductions for settlements with taxing authorities	(26)	(3)	(26)
Foreign currency translation and other	(2)	(8)
Foreign currency translation and other			2
Unrecognized income tax benefits, December 31	472	319	54
Expenses (Income) for interest and penalties on tax reserves	(1)	(32)	$ (8)
Accrued interest and penalties	65	48
Linde AG
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Additions for current year tax positions		$ 167
Linde AG
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Additions for tax positions of prior years	$ 66

Earnings Per Share - Linde PL_3

Earnings Per Share - Linde PLC Shareholders (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Earnings Per Share [Abstract]
Income From Continuing Operations	$ 507	$ 728	$ 513	$ 435	$ 2,870	$ 461	$ 480	$ 462	$ 2,183	$ 4,273	$ 1,247
Income from discontinued operations, net of tax	4	7	9	82	108				102	108	0
Net Income – Linde plc	$ 511	$ 735	$ 522	$ 517	$ 2,978	$ 461	$ 480	$ 462	$ 2,285	$ 4,381	$ 1,247
Weighted average shares outstanding (in shares)									540,859,000	330,088,000	285,893,000
Shares earned and issuable under compensation plans (in shares)									235,000	313,000	368,000
Weighted average shares used in basic earnings per share (in shares)	536,768,000	539,753,000	542,561,000	545,554,000	457,518,000	288,093,000	287,803,000	287,504,000	541,094,000	330,401,000	286,261,000
Stock options and awards (in shares)									4,076,000	3,726,000	2,853,000
Weighted average shares used in diluted earnings per share (in shares)	540,919,000	543,616,000	546,488,000	549,147,000	461,150,000	291,513,000	290,908,000	290,809,000	545,170,000	334,127,000	289,114,000
Basic earnings per share from continuing operations (in dollars per share)	$ 0.94	$ 1.35	$ 0.95	$ 0.80	$ 6.27	$ 1.60	$ 1.67	$ 1.61	$ 4.03	$ 12.93	$ 4.36
Basic earnings per share from discontinued operations (in dollars per share)	0.01	0.01	0.02	0.15	0.24	0	0	0	0.19	0.33	0
Basic earnings per share (in dollars per share)									4.22	13.26	4.36
Diluted earnings per share from continuing operations (in dollars per share)	0.94	1.34	0.94	0.79	6.22	1.58	1.65	1.59	4	12.79	4.32
Diluted earnings per share from discontinued operations (in dollars per share)	$ 0.01	$ 0.01	$ 0.02	$ 0.15	$ 0.23	$ 0	$ 0	$ 0	0.19	0.32	0
Diluted earnings per share (in dollars per share)									$ 4.19	$ 13.11	$ 4.32
Antidilutive excluded from the computation of earnings per share (in shares)									0		0

Supplemental Information (Detai

Supplemental Information (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
Supplemental Information (Details) - USD ($) $ in Millions	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Selling, General and Administrative Expense [Abstract]
Selling									$ 1,600	$ 757	$ 511
General and administrative									1,857	872	696
Selling, general and administrative									3,457	1,629	1,207
Depreciation, Depletion and Amortization [Abstract]
Depreciation									3,940	1,615	1,093
Amortization of intangibles (Note 12)									735	215	91
Depreciation and Amortization	$ 1,162	$ 1,095	$ 1,195	$ 1,223	$ 902	$ 306	$ 311	$ 311	4,675	1,830	1,184
Other Income Expense Net [Abstract]
Currency related net gains (losses)									(11)	4	(3)
Partnership income									8	8	6
Severance expense									(7)	(7)	(6)
Business divestitures and asset gains (losses) – net									10	6	4
Other – net									68	7	3
Other income (expenses) – net									68	18	4
Interest and Debt Expense [Abstract]
Interest incurred on debt									284	297	230
Interest income									(112)	(80)	(41)
Amortization on acquired debt									(96)	(21)	0
Interest capitalized									(38)	(20)	(28)
Bond redemption										26
Interest expense – net									38	202	161
Noncontrolling Interest [Abstract]
Noncontrolling interests income from operations									87	12	59
Purchase accounting impacts - Linde AG									54	24
Redeemable noncontrolling interests' operations (Note 16)									2	3	2
Noncontrolling interests from discontinued operations									7	9	$ 0
Accounts and Financing Receivable, after Allowance for Credit Loss, Current [Abstract]
Trade and Other receivables	4,628				4,410				4,628	4,410
Less: allowance for doubtful accounts	(306)				(113)				(306)	(113)
Accounts receivable – net	4,322				4,297				4,322	4,297
Inventory, Finished Goods and Work in Process, Gross [Abstract]
Raw materials and supplies	396				339				396	339
Work in process	331				321				331	321
Finished goods	970				991				970	991
Inventories	1,697				1,651				1,697	1,651
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid and other deferred charges	516				533				516	533
VAT recoverable	275				250				275	250
Unrealized gains on derivatives (Note 14)	85				66				85	66
Other	264				228				264	228
Prepaid and other current assets	1,140				1,077				1,140	1,077
Prepaid Expense and Other Assets, Noncurrent [Abstract]
Pension assets (Note 18)	78				140				78	140
Insurance contracts	75				75				75	75
Long-term receivables, net	150				135				150	135
Operating lease assets (Note 6)	1,025								1,025
Deposits	56				61				56	61
Investments carried at cost	40				76				40	76
Deferred charges	90				148				90	148
Deferred income taxes (Note 7)	243				510				243	510
Unrealized gains on derivatives (Note 14)	82				127				82	127
Other	174				190				174	190
Other long-term assets	2,013				1,462				2,013	1,462
Other Current Liabilities [Abstract]
Accrued expenses	1,079				1,187				1,079	1,187
Payroll	619				658				619	658
VAT payable	268				235				268	235
Pension and postretirement (Note 16)	27				117				27	117
Interest payable	127				137				127	137
Operating lease liability (Note 6)	260								260
Employee benefit accrual	88				104				88	104
Insurance reserves	38				36				38	36
Unrealized losses on derivatives (Note 14)	54				36				54	36
Other	941				1,248				941	1,248
Other current liabilities	3,501				3,758				3,501	3,758
Other Long Term Liabilities [Abstract]
Pension and postretirement (Note 18)	2,548				2,004				2,548	2,004
Tax liabilities for uncertain tax positions	342				191				342	191
Tax Act liabilities for deemed repatriation (Note 7)	235				265				235	265
Tax Act liabilities for deemed repatriation (Note 7)					265					265
Operating lease liability (Note 6)	716								716
Interest and penalties for uncertain tax positions (Note 7)	65				48				65	48
Insurance reserves	28				24				28	24
Asset retirement obligation	293				300				293	300
Unrealized losses on derivatives (Note 14)	45				43				45	43
Other	616				560				616	560
Other long-term liabilities	4,888				3,435				4,888	3,435
Deferred Revenue and Credits, Noncurrent [Abstract]
Deferred income taxes (Note 7)	6,889				7,432				6,889	7,432
Other	347				179				347	179
Deferred Credits	$ 7,236				$ 7,611				$ 7,236	$ 7,611

Supplemental Information - Accu

Supplemental Information - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2019
Segment Reporting Information [Line Items]
Derivatives – net of taxes	$ (2)	$ (27)
Unrealized gain (loss) on securities	(1)
Pension/OPEB funded status obligation	(863)	(1,407)
Pension/OPEB funded status obligation, tax benefit	292	446
Accumulated other comprehensive income (loss)	(4,456)	(4,814)
Americas
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(3,375)	(3,357)
EMEA
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	105	(136)
APAC
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(114)	(140)
Engineering
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	40	(29)
Other
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	(246)	282
Total
Segment Reporting Information [Line Items]
Cumulative translation adjustment - net of taxes	$ (3,590)	$ (3,380)

Supplemental Information - Addi

Supplemental Information - Additional Information (Details) € in Millions, $ in Millions	1 Months Ended		12 Months Ended
	Dec. 31, 2018EUR (€)	Dec. 31, 2018USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Amortization of intangibles (Note 12)			$ 735	$ 215	$ 91
Depreciation			3,940	1,615	1,093
Repayments of long-term debt			1,583	3,124	583
Interest charge				26
Extinguishment of debt, gain (loss), net of tax		$ 20
Noncontrolling interests income from operations			$ 87	$ 12	59
Noncontrolling interest, ownership percentage by noncontrolling owners		8.00%	8.00%	8.00%
Provision for allowance for doubtful accounts			$ 170	$ 25	$ 33
Estimated income tax payments		$ 172	115	172
Long-term receivables reserves		$ 46	44	46
Purchase accounting impacts - Linde AG			54	24
Linde AG
Segment Reporting Information [Line Items]
Noncontrolling interests income from operations			1	$ 35
Noncontrolling interest, ownership percentage by noncontrolling owners		8.00%		8.00%
4.50% Notes due 2019
Segment Reporting Information [Line Items]
Repayments of long-term debt		$ 600
Interest rate		4.50%		4.50%
Euro Denominated Long-term 1.50% Notes Due 2020
Segment Reporting Information [Line Items]
Repayments of long-term debt \| €	€ 600
Interest rate		1.50%		1.50%
Linde AG
Segment Reporting Information [Line Items]
Amortization of intangibles (Note 12)			642	$ 121
Depreciation			$ 1,298	$ 225

Property, Plant & Equipment -_3

Property, Plant & Equipment - Net - Property, Plant & Equipment - Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment
Gross Balance		$ 41,937
Gross Balance	$ 44,318
Less: accumulated depreciation	(15,254)
Less: accumulated depreciation		(12,220)
Property, plant and equipment – net	29,064
Property, plant and equipment – net	29,064	29,717	$ 11,825
Production plants
Property, Plant and Equipment
Gross Balance		24,726
Gross Balance	25,493
Storage tanks
Property, Plant and Equipment
Gross Balance		4,061
Gross Balance	4,295
Transportation equipment and other
Property, Plant and Equipment
Gross Balance		2,654
Gross Balance	2,809
Cylinders
Property, Plant and Equipment
Gross Balance		3,955
Gross Balance	4,184
Buildings
Property, Plant and Equipment
Gross Balance		3,083
Gross Balance	3,162
Land and improvements
Property, Plant and Equipment
Gross Balance		1,162
Gross Balance	1,229
Construction in progress
Property, Plant and Equipment
Gross Balance		$ 2,296
Gross Balance	$ 3,146
Minimum
Property, Plant and Equipment
Useful life	3 years
Minimum \| Production plants
Property, Plant and Equipment
Useful life	10 years
Minimum \| Storage tanks
Property, Plant and Equipment
Useful life	15 years
Minimum \| Transportation equipment and other
Property, Plant and Equipment
Useful life	3 years
Minimum \| Cylinders
Property, Plant and Equipment
Useful life	10 years
Minimum \| Buildings
Property, Plant and Equipment
Useful life	25 years
Minimum \| Land and improvements
Property, Plant and Equipment
Useful life	0 years
Maximum
Property, Plant and Equipment
Useful life	40 years
Maximum \| Production plants
Property, Plant and Equipment
Useful life	20 years
Maximum \| Storage tanks
Property, Plant and Equipment
Useful life	20 years
Maximum \| Transportation equipment and other
Property, Plant and Equipment
Useful life	15 years
Maximum \| Cylinders
Property, Plant and Equipment
Useful life	30 years
Maximum \| Buildings
Property, Plant and Equipment
Useful life	40 years
Maximum \| Land and improvements
Property, Plant and Equipment
Useful life	20 years

Goodwill (Details)

Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
Goodwill (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 26,874	$ 3,233
Acquisitions (Note 3)		24,146
Purchase adjustments, measurement period adjustments, and other	154	12
Foreign currency translation	(144)	98
Disposals (Note 4)		(620)
Goodwill, ending balance	27,019	26,874
Americas
Goodwill [Roll Forward]
Goodwill, beginning balance	9,174	2,306
Acquisitions (Note 3)		6,890
Purchase adjustments, measurement period adjustments, and other	(255)	12
Foreign currency translation	(12)	(39)
Disposals (Note 4)		0
Goodwill, ending balance	9,042	9,174
EMEA
Goodwill [Roll Forward]
Goodwill, beginning balance	10,960	695
Acquisitions (Note 3)		10,802
Purchase adjustments, measurement period adjustments, and other	(636)	0
Foreign currency translation	(81)	83
Disposals (Note 4)		(620)
Goodwill, ending balance	10,243	10,960
APAC
Goodwill [Roll Forward]
Goodwill, beginning balance	5,295	59
Acquisitions (Note 3)		5,193
Purchase adjustments, measurement period adjustments, and other	(323)	0
Foreign currency translation	(15)	43
Disposals (Note 4)		0
Goodwill, ending balance	4,957	5,295
Engineering
Goodwill [Roll Forward]
Goodwill, beginning balance	1,075	0
Acquisitions (Note 3)		1,060
Purchase adjustments, measurement period adjustments, and other	1,410
Foreign currency translation	(15)	15
Disposals (Note 4)
Goodwill, ending balance	2,470	1,075
Other
Goodwill [Roll Forward]
Goodwill, beginning balance	370	173
Acquisitions (Note 3)		201
Purchase adjustments, measurement period adjustments, and other	(42)	0
Foreign currency translation	(21)	(4)
Disposals (Note 4)		0
Goodwill, ending balance	307	370
2018 Non-Merger Related Acquisitions
Goodwill [Roll Forward]
Acquisitions (Note 3)	135	5
2018 Non-Merger Related Acquisitions \| Americas
Goodwill [Roll Forward]
Acquisitions (Note 3)	135	5
2018 Non-Merger Related Acquisitions \| EMEA
Goodwill [Roll Forward]
Acquisitions (Note 3)	0	0
2018 Non-Merger Related Acquisitions \| APAC
Goodwill [Roll Forward]
Acquisitions (Note 3)	0	0
2018 Non-Merger Related Acquisitions \| Engineering
Goodwill [Roll Forward]
Acquisitions (Note 3)	0
2018 Non-Merger Related Acquisitions \| Other
Goodwill [Roll Forward]
Acquisitions (Note 3)	$ 0	$ 0

Goodwill - Narrative (Details)

Goodwill - Narrative (Details)	12 Months Ended
Goodwill - Narrative (Details)	Dec. 31, 2019USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Impairment Loss	$ 0

Other Intangible Assets (Detail

Other Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
Other Intangible Assets (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	$ 16,942	$ 1,437
Foreign currency translation	(91)	(12)
Measurement period adjustments (Note 3)	662
Disposals (Note 4)		(112)
Other	(19)	(23)
Ending Period Cost	17,581	16,942	$ 1,437
Beginning Accumulated Amortization	(719)	(652)
Amortization expense	(735)	(215)	(91)
Foreign currency translation	(2)
Other	8	24
Ending Accumulated Amortization	(1,444)	(719)	(652)
Net intangible assets	$ 16,137	16,223
Remaining weighted-average amortization period for intangible asset	28 years
Additional Finite Lived Intangible Asset Information (Details) [Abstract]
2020	$ 718
2021	713
2022	595
2023	570
2024	556
Thereafter	11,115
Total amortization related to finite-lived intangible assets	14,267
Indefinite-lived intangible assets	1,870
Customer Relationships
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	13,288	772
Foreign currency translation	(59)	(4)
Measurement period adjustments (Note 3)	(8)
Disposals (Note 4)		(55)
Other	(46)	(20)
Ending Period Cost	13,205	13,288	772
Beginning Accumulated Amortization	(317)	(260)
Amortization expense	(584)	(135)
Other	16	19
Ending Accumulated Amortization	(885)	(317)	(260)
Net intangible assets	12,320	12,971
Brands/Tradenames
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	2,288	46
Foreign currency translation	(21)	0
Measurement period adjustments (Note 3)	492
Disposals (Note 4)		(5)
Other	(1)	0
Ending Period Cost	2,764	2,288	46
Beginning Accumulated Amortization	(22)	(18)
Amortization expense	(47)	(9)
Foreign currency translation	0
Other	0	0
Ending Accumulated Amortization	(69)	(22)	(18)
Net intangible assets	2,695	2,266
Other Intangible Assets
Finite Lived Intangible Assets [Line Items]
Beginning Period Cost	1,366	619
Foreign currency translation	(11)	(8)
Measurement period adjustments (Note 3)	178
Disposals (Note 4)		(52)
Other	28	(3)
Ending Period Cost	1,612	1,366	619
Beginning Accumulated Amortization	(380)	(374)
Amortization expense	(104)	(71)
Foreign currency translation	(2)
Other	(8)	5
Ending Accumulated Amortization	(490)	(380)	$ (374)
Net intangible assets	1,122	986
Linde AG
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)		27
Foreign currency translation		136
Disposals (Note 4)		(227)
Amortization expense	(642)	(121)
Linde AG \| Customer Relationships
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)		1
Foreign currency translation		121
Disposals (Note 4)		(141)
Linde AG \| Brands/Tradenames
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)		0
Foreign currency translation		24
Disposals (Note 4)		(8)
Linde AG \| Other Intangible Assets
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)		26
Foreign currency translation		(9)
Disposals (Note 4)		(78)
2018 Non-Merger Related Acquisitions
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	87	15,592
2018 Non-Merger Related Acquisitions \| Customer Relationships
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	30	12,555
2018 Non-Merger Related Acquisitions \| Brands/Tradenames
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	6	2,226
2018 Non-Merger Related Acquisitions \| Other Intangible Assets
Finite Lived Intangible Assets [Line Items]
Additions (primarily acquisitions)	$ 51	$ 811

Debt - Summary of Outstanding D

Debt - Summary of Outstanding Debt (Details) € in Millions, $ in Millions, $ in Millions	1 Months Ended					12 Months Ended
	Aug. 31, 2019USD ($)	Jun. 30, 2019EUR (€)	Jun. 30, 2019AUD ($)	May 31, 2019USD ($)	Feb. 28, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Short-term
Commercial paper and U.S. bank borrowings						$ 996	$ 829
Other bank borrowings (primarily international)						736	656
Total short-term debt						1,732	1,485
Long-term
Carrying value of long-term debt including current portion						12,224	13,811
Total reported lease liability						149
Less: current portion of long-term debt						(1,531)	(1,523)
Total long-term debt						10,693	12,288
Total debt						13,956	15,296
Repayments of long-term debt						1,583	$ 3,124	$ 583
1.90% Notes due 2019
Debt Instrument [Line Items]
Interest rate					1.90%		1.90%
Long-term
Carrying value of long-term debt including current portion						0	$ 500
Repayments of long-term debt					$ 500
Variable rate notes due 2019 (b)
Long-term
Carrying value of long-term debt including current portion						0	$ 150
Repayments of long-term debt	$ 200		$ 100	$ 150
1.75% Euro denominated notes due 2019
Debt Instrument [Line Items]
Interest rate		1.75%	1.75%				1.75%
Long-term
Carrying value of long-term debt including current portion						0	$ 578
Repayments of long-term debt \| €		€ 500
4.25% AUD denominated notes due 2019
Debt Instrument [Line Items]
Interest rate							4.25%
Long-term
Carrying value of long-term debt including current portion						0	$ 71
Variable rate notes due 2019
Long-term
Carrying value of long-term debt including current portion						$ 0	200
2.25% Notes due 2020
Debt Instrument [Line Items]
Interest rate						2.25%
Long-term
Carrying value of long-term debt including current portion						$ 300	299
1.75% Euro denominated notes due 2020
Debt Instrument [Line Items]
Interest rate						1.75%
Long-term
Carrying value of long-term debt including current portion						$ 1,137	1,185
0.634% Euro denominated notes due 2020
Debt Instrument [Line Items]
Interest rate						0.634%
Long-term
Carrying value of long-term debt including current portion						$ 56	58
4.05% Notes due 2021
Debt Instrument [Line Items]
Interest rate						4.05%
Long-term
Carrying value of long-term debt including current portion						$ 499	499
3.875% Euro denominated notes due 2021
Debt Instrument [Line Items]
Interest rate						3.875%
Long-term
Carrying value of long-term debt including current portion						$ 711	755
3.00% Notes due 2021
Debt Instrument [Line Items]
Interest rate						3.00%
Long-term
Carrying value of long-term debt including current portion						$ 499	498
0.250% Euro denominated notes due 2022
Debt Instrument [Line Items]
Interest rate						0.25%
Long-term
Carrying value of long-term debt including current portion						$ 1,129	1,156
2.45% Notes due 2022
Debt Instrument [Line Items]
Interest rate						2.45%
Long-term
Carrying value of long-term debt including current portion						$ 599	598
2.20% Notes due 2022
Debt Instrument [Line Items]
Interest rate						2.20%
Long-term
Carrying value of long-term debt including current portion						$ 499	498
2.70% Notes due 2023
Debt Instrument [Line Items]
Interest rate						2.70%
Long-term
Carrying value of long-term debt including current portion						$ 499	498
2.00% Euro denominated notes due 2023
Debt Instrument [Line Items]
Interest rate						2.00%
Long-term
Carrying value of long-term debt including current portion						$ 776	805
5.875% GBP denominated notes due 2023
Debt Instrument [Line Items]
Interest rate						5.875%
Long-term
Carrying value of long-term debt including current portion						$ 456	454
1.20% Euro denominated notes due 2024
Debt Instrument [Line Items]
Interest rate						1.20%
Long-term
Carrying value of long-term debt including current portion						$ 615	628
1.875% Euro denominated notes due 2024
Debt Instrument [Line Items]
Interest rate						1.875%
Long-term
Carrying value of long-term debt including current portion						$ 361	373
2.65% Notes due 2025
Debt Instrument [Line Items]
Interest rate						2.65%
Long-term
Carrying value of long-term debt including current portion						$ 398	398
1.625% Euro denominated notes due 2025
Debt Instrument [Line Items]
Interest rate						1.625%
Long-term
Carrying value of long-term debt including current portion						$ 556	568
3.20% Notes due 2026
Debt Instrument [Line Items]
Interest rate						3.20%
Long-term
Carrying value of long-term debt including current portion						$ 725	725
3.434% Notes due 2026
Debt Instrument [Line Items]
Interest rate						3.434%
Long-term
Carrying value of long-term debt including current portion						$ 196	195
1.652% Euro denominated notes due 2027
Debt Instrument [Line Items]
Interest rate						1.652%
Long-term
Carrying value of long-term debt including current portion						$ 93	96
1.00% Euro denominated notes due 2028
Debt Instrument [Line Items]
Interest rate						1.00%
Long-term
Carrying value of long-term debt including current portion						$ 872	861
1.90% Euro denominated notes due 2030
Debt Instrument [Line Items]
Interest rate						1.90%
Long-term
Carrying value of long-term debt including current portion						$ 118	121
3.55% Notes due 2042
Debt Instrument [Line Items]
Interest rate						3.55%
Long-term
Carrying value of long-term debt including current portion						$ 662	662
Other
Long-term
Carrying value of long-term debt including current portion						10	10
International bank borrowings
Long-term
Carrying value of long-term debt including current portion						309	291
Obligations under capital lease
Long-term
Carrying value of long-term debt including current portion							81
Derivatives Designated as Hedging Instruments - Fair Value \| Interest rate swaps \| Derivatives Designated as Hedging Instruments:
Long-term
Change in fair value						$ (38)	$ (14)

Debt - Credit Facilities and Co

Debt - Credit Facilities and Covenants (Details)	Mar. 29, 2019USD ($)extension_option	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)
Line Of Credit Facility [Line Items]
Short-term debt		$ 1,732,000,000	$ 1,485,000,000
Credit Agreement \| Revolving Credit Facility
Line Of Credit Facility [Line Items]
Total facility	$ 5,000,000,000
Line of credit facility, increase limit	$ 6,500,000,000
Line of credit facility, number of extension options \| extension_option	2
Line of credit facility, extension option period	1 year

Debt - Other Debt Information (

Debt - Other Debt Information (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Weighted average interest rate of short term debt borrowings	0.60%
Long-term Debt, Fiscal Year Maturity [Abstract]
2020	$ 1,531
2021	1,855
2022	2,330
2023	1,798
2024	983
Thereafter	3,727
Carrying value of long-term debt including current portion	$ 12,224	$ 13,811

Financial Instruments - Summary

Financial Instruments - Summary of Notional Amount and Gross Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Notional Amounts	$ 12,112	$ 11,734
Derivatives Assets	167	193
Derivative Liabilities	99	121
Prepaid Expenses and Other Current Assets
Derivative [Line Items]
Derivatives Assets	85
Other Noncurrent Assets
Derivative [Line Items]
Derivatives Assets	82
Other Current Liabilities
Derivative [Line Items]
Derivatives Assets	54
Other Noncurrent Liabilities
Derivative [Line Items]
Derivatives Assets	45
Derivatives Not Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	9,713	9,412
Derivatives Assets	111	178
Derivative Liabilities	92	108
Derivatives Not Designated as Hedging Instruments: \| Balance sheet items
Derivative [Line Items]
Notional Amounts	7,936	6,357
Derivatives Assets	62	24
Derivative Liabilities	37	42
Derivatives Not Designated as Hedging Instruments: \| Forecasted transactions
Derivative [Line Items]
Notional Amounts	748	945
Derivatives Assets	14	15
Derivative Liabilities	15	17
Derivatives Not Designated as Hedging Instruments: \| Cross-currency interest rate swaps
Derivative [Line Items]
Notional Amounts	1,029	2,110
Derivatives Assets	35	112
Derivative Liabilities	40	40
Derivatives Not Designated as Hedging Instruments: \| Commodity contracts
Derivative [Line Items]
Derivatives Assets	0	27
Derivative Liabilities	0	9
Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Notional Amounts	2,399	2,322
Derivatives Assets	56	15
Derivative Liabilities	7	13
Derivatives Designated as Hedging Instruments: \| Balance sheet items
Derivative [Line Items]
Notional Amounts	27	0
Derivatives Assets	2	0
Derivative Liabilities	3	0
Derivatives Designated as Hedging Instruments: \| Forecasted transactions
Derivative [Line Items]
Notional Amounts	464	158
Derivatives Assets	9	2
Derivative Liabilities	3	3
Derivatives Designated as Hedging Instruments: \| Commodity contracts
Derivative [Line Items]
Derivatives Assets	6	0
Derivative Liabilities	1	0
Derivatives Designated as Hedging Instruments: \| Interest rate swaps
Derivative [Line Items]
Notional Amounts	1,908	2,164
Derivatives Assets	39	13
Derivative Liabilities	$ 0	$ 10

Financial Instruments - Narrati

Financial Instruments - Narrative (Details) - USD ($)	12 Months Ended
Financial Instruments - Narrative (Details) - USD ($)	Dec. 31, 2019	Dec. 31, 2018
Derivative [Line Items]
Notional Amounts	$ 12,112,000,000	$ 11,734,000,000
Net Investment Hedging
Derivative [Line Items]
Derivatives used in net investment hedge increase (decrease) since inception, gross of tax	206,000,000
Cash flow hedging \| Treasury lock
Derivative [Line Items]
Derivative instrument gain loss recognized In other comprehensive income effective portion net of tax	2,000,000	2,000,000
Other comprehensive income (loss), unrealized gain (loss) on derivatives arising during period, tax	1,000,000	1,000,000
Designated as Hedging Instrument
Derivative [Line Items]
Notional Amounts	2,399,000,000	2,322,000,000
Designated as Hedging Instrument \| Interest Rate Swap
Derivative [Line Items]
Notional Amounts	1,908,000,000	2,164,000,000
Designated as Hedging Instrument \| Fair Value Hedging \| Interest Rate Swap
Derivative [Line Items]
Notional Amounts	1,908,000,000	$ 2,164,000,000
US Long-Term 3.00% Notes due 2021
Derivative [Line Items]
Debt instrument, face amount	$ 500,000,000
Debt instrument, interest rate	3.00%
2.20% Notes due 2022
Derivative [Line Items]
Debt instrument, face amount	$ 500,000,000
Debt instrument, interest rate	2.20%

Financial Instruments - Schedul

Financial Instruments - Schedule of Derivative Instruments Not Designated as Hedging Instruments Table (Details) - Not Designated as Hedging Instrument - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ 318	$ (115)	$ 121
Debt-Related
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	253	(118)	121
Other Balance Sheet Items
Derivative [Line Items]
Amount of Pre-Tax Gain (Loss) Recognized in Earnings	$ 65	$ 3	$ 0

Fair Value Disclosures - Schedu

Fair Value Disclosures - Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Derivative Asset [Abstract]
Derivative assets	$ 167	$ 193
Liabilities
Derivative liabilities	99	121
Level 1 \| Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	0	0
Investments and securities	18	22
Total	18	22
Liabilities
Derivative liabilities	0	0
Level 2 \| Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	167	193
Investments and securities	0	0
Total	167	193
Liabilities
Derivative liabilities	99	121
Level 3 \| Fair Value, Measurements, Recurring
Derivative Asset [Abstract]
Derivative assets	0	0
Investments and securities	28	30
Total	28	30
Liabilities
Derivative liabilities	$ 0	$ 0

Fair Value Disclosures - Sche_2

Fair Value Disclosures - Schedule of Level 3 Investments and Securities (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Fair Value Disclosures [Abstract]
Additions	$ 1
Gains (losses) recognized in earnings	(3)
Ending balance	$ 28

Fair Value Disclosures - Narrat

Fair Value Disclosures - Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
carrying value	$ 12,224	$ 13,811
Level 2
Debt Instrument [Line Items]
Estimated fair value of long-term debt portfolio	$ 12,375	$ 13,725

Equity and Noncontrolling Int_3

Equity and Noncontrolling Interests - Narrative (Details) € / shares in Units, $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended			13 Months Ended	14 Months Ended
	Dec. 31, 2018EUR (€)€ / sharesshares	Dec. 31, 2019USD ($)shares	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Dec. 31, 2019EUR (€)€ / sharesshares	Dec. 31, 2019EUR (€)€ / sharesshares	Jan. 22, 2019USD ($)	Dec. 10, 2018USD ($)	Oct. 31, 2018€ / sharesshares	Oct. 31, 2018$ / sharesshares
Class of Stock [Line Items]
Common stock, shares authorized, value \| €	€ 1,825,000				€ 1,825,000	€ 1,825,000
Ordinary shares, authorized (in shares)	1,750,000,000				1,750,000,000	1,750,000,000
Ordinary shares, par value (eur per share) \| € / shares	€ 0.001				€ 0.001	€ 0.001			€ 0.001
Ordinary shares, issued (in shares)	551,310,272				552,012,862	552,012,862			551,055,000	551,055,000
Common stock, shares outstanding (in shares)	547,241,630				534,380,544	534,380,544
Common stock shares issued (in shares)						958,293,000
Additional common stock authorized for repurchase \| $							$ 6,000	$ 1,000
Repurchased (in shares)	4,068,642	12,016,083			6,385,887
Additions (reductions) to noncontrolling interests \| $		$ (2,921)	$ (313)	$ 15
Noncontrolling interest, ownership percentage by noncontrolling owners	8.00%				8.00%	8.00%
Praxair, Inc.
Class of Stock [Line Items]
Ordinary shares, par value (eur per share) \| $ / shares										$ 0.01
Common stock, shares outstanding (in shares)									287,907,000	287,907,000
Noncontrolling Interests
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests \| $		$ (2,921)	(186)	$ 15
Additional Paid-in Capital
Class of Stock [Line Items]
Additions (reductions) to noncontrolling interests \| $			$ (127)
Ordinary shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	1,750,000,000				1,750,000,000	1,750,000,000
A Ordinary Shares
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000				25,000	25,000
Ordinary shares, par value (eur per share) \| € / shares	€ 1				€ 1	€ 1
Deferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000				25,000	25,000
Ordinary shares, par value (eur per share) \| € / shares	€ 1				€ 1	€ 1
Preferred Stock
Class of Stock [Line Items]
Ordinary shares, authorized (in shares)	25,000,000				25,000,000	25,000,000
Ordinary shares, par value (eur per share) \| € / shares	€ 0.001				€ 0.001	€ 0.001

Equity and Noncontrolling Int_4

Equity and Noncontrolling Interests - Merger of Praxair and Linde AG (Details) - USD ($) shares in Thousands, $ in Millions	Oct. 31, 2018	Dec. 31, 2018
Business Combination, Separately Recognized Transactions [Line Items]
Impact of Linde AG merger		$ (48,434)
Linde AG
Business Combination, Separately Recognized Transactions [Line Items]
Purchase price (millions of dollars)	$ 43,288
Ordinary shares
Business Combination, Separately Recognized Transactions [Line Items]
Acquisition of Linde AG (in shares)		263,148
Conversion of Praxair to Linde plc shares		$ (3)
Cancellation of Praxair Treasury stock (in shares)		(95,324)
Impact of Linde AG merger (in shares)		167,824
Impact of Linde AG merger	(3)	$ 3
Additional Paid-in Capital
Business Combination, Separately Recognized Transactions [Line Items]
Merger with Linde AG		43,288
Conversion of Praxair to Linde plc shares		(3)
Cancellation of Praxair Treasury stock		(7,113)
Impact of Linde AG merger		$ (36,178)
Treasury Stock
Business Combination, Separately Recognized Transactions [Line Items]
Cancellation of Praxair Treasury stock (in shares)		(95,324)
Cancellation of Praxair Treasury stock		$ 7,113
Impact of Linde AG merger (in shares)		(95,324)
Impact of Linde AG merger		$ (7,113)
Praxair, Inc.
Business Combination, Separately Recognized Transactions [Line Items]
Decrease in treasury stock	$ 7,113

Equity and Noncontrolling Int_5

Equity and Noncontrolling Interests - Summary of Common Stock Activity (Details)	Oct. 31, 2018shares	Dec. 31, 2019shares	Apr. 08, 2019shares	Dec. 31, 2018shares
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)		534,380,544		547,241,630
Total Linde plc shares issued at merger date	551,055,000	552,012,862		551,310,272
Linde AG
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	170,875,000		14,763,113
Praxair, Inc.
Class of Stock [Line Items]
Common stock, shares outstanding (in shares)	287,907,000
Linde AG
Class of Stock [Line Items]
Business combination agreement exchange ratio	1.54
Linde plc ordinary shares issued in exchange for Linde AG (in shares)	263,148,000

Share-Based Compensation (Detai

Share-Based Compensation (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)$ / sharesshares	Dec. 31, 2018USD ($)$ / sharesshares	Dec. 31, 2017USD ($)$ / shares	Dec. 31, 2019€ / shares	Oct. 31, 2018shares	Dec. 31, 2016shares
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Share-based compensation expense \| $	$ 95	$ 62	$ 59
Share-based compensation expense related income tax benefit \| $	$ 42	$ 30	$ 53
Service period	3 years
Closing stock price (in dollars per share) \| $ / shares	$ 212.90
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Weighted-average fair values of options granted (in dollars per share) \| $ / shares	$ 23.38	$ 19.29	$ 12.40
Total intrinsic value of stock options exercised \| $	$ 219	$ 113	$ 137
Cash received from option exercises \| $	64	66	107
Total cash tax benefit \| $	56	$ 30	$ 51
Unrecognized compensation expense \| $	$ 32
Weighted average performance period (years)	1 year
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]
Dividend yield	2.00%	2.10%	2.70%
Volatility	14.30%	14.40%	14.00%
Risk-free interest rate	2.38%	2.67%	2.13%
Expected term years	6 years	5 years	6 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Outstanding at January 1, 2018 (in shares)	10,624,000
Granted (in shares)	1,486,000
Exercised (in shares)	(2,705,000)
Cancelled or expired (in shares)	(108,000)
Outstanding at December 31, 2018 (in shares)	9,297,000	10,624,000
Exercisable at December 31, 2018 (in shares)	6,306,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]
Outstanding at January 1, 2018 (in dollars per share) \| $ / shares	$ 117.65
Granted (in dollars per share) \| $ / shares	157.14
Exercised (in dollars per share) \| $ / shares	103.87
Cancelled or expired (in dollars per share) \| $ / shares	158.17
Outstanding at December 31, 2018 (in dollars per share) \| $ / shares	127.04	$ 117.65
Exercisable at December 31, 2018 (in dollars per share) \| $ / shares	$ 117.26
Average Remaining Life (years) [Abstract]
Outstanding at December 31, 2019	6 years
Exercisable at December 31, 2019	5 years
Aggregate Intrinsic Value [Abstract]
Outstanding at December 31, 2019 \| $	$ 798
Exercisable at December 31, 2019 \| $	$ 603
Replacement Stock Options
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Weighted-average fair values of options granted (in dollars per share) \| $ / shares	$ 160.08
PX Performance Based Awards
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Service period	3 years
Unrecognized compensation expense \| $	$ 23
Granted (in dollars per share) \| $ / shares	$ 184.29
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted (in shares)	261,760
Aggregate Intrinsic Value [Abstract]
Award conversions (in shares)	435,000
Performance Shares ROC
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Granted (in dollars per share) \| $ / shares	$ 168.47		$ 109.68
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]
Granted (in shares)		0
Performance Shares TSR
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Granted (in dollars per share) \| $ / shares	$ 215.85	$ 0	124.12
Restricted Stock Units (RSUs)
Aggregate Intrinsic Value [Abstract]
Award conversions (in shares)	704,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Unrecognized compensation expense \| $	$ 21
Granted (in dollars per share) \| $ / shares	$ 165.04	$ 144.86	$ 111.95
Equity Plan 2009 Praxair, Inc. Long-term Incentive Plan For Employees
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized for grant (in shares)	6,454,428
Authorized for issuance as RS, RSU or PSU (in shares)	1,757,354
Equity Plan 2005 Equity Compensation Plan For Non-employee Directors Of Praxair, Inc.
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized for grant (in shares)						500,000
Long Term Incentive Plan 2018
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Number of shares authorized for grant (in shares)	260,794				473,128
Exercisable period	1 year
Exercise price (in EUR/USD per share) \| (per share)	$ 1.92			€ 1.67
Service period	4 years
Minimum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Service period	1 year
Percentage of shares issues in settlement of a vested award	0.00%
Maximum
Share-based Compensation Arrangement by Share-based Payment Award, Additional General Disclosures [Abstract]
Exercisable period	10 years
Percentage of shares issues in settlement of a vested award	200.00%

Share-Based Compensation - Perf

Share-Based Compensation - Performance-Based and Restricted Stock Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Additional Company Information [Abstract]
Vesting period	3 years
Minimum
Additional Company Information [Abstract]
Vesting period	1 year
PX Performance Based Awards
Additional Company Information [Abstract]
Vesting period	3 years
Awards to be settled in cash (in shares)	7,000
Unrecognized compensation expense	$ 23
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	0
Granted (in shares)	262,000
Vested (in shares)	0
Cancelled and forfeited (in shares)	(16,000)
Non-vested at end of period (in shares)	246,000	0
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 0
Granted (in dollars per share)	184.29
Vested (in dollars per share)	0
Cancelled and forfeited (in dollars per share)	184.26
Non-vested at end of period (in dollars per share)	$ 184.29	$ 0
Restricted Stock
Additional Company Information [Abstract]
Awards to be settled in cash (in shares)	11,000
Unrecognized compensation expense	$ 21
Number of Shares (000’s)
Non-vested at beginning of period (in shares)	1,071,000
Granted (in shares)	161,072
Vested (in shares)	(330,000)
Cancelled and forfeited (in shares)	(18,000)
Non-vested at end of period (in shares)	884,000	1,071,000
Average Grant Date Fair Value
Non-vested at beginning of period (in dollars per share)	$ 118.84
Granted (in dollars per share)	165.04	$ 144.86	$ 111.95
Vested (in dollars per share)	107.10
Cancelled and forfeited (in dollars per share)	146.32
Non-vested at end of period (in dollars per share)	129.43	118.84
Performance Shares TSR
Average Grant Date Fair Value
Granted (in dollars per share)	215.85	$ 0	124.12
Performance Shares ROC
Average Grant Date Fair Value
Granted (in dollars per share)	$ 168.47		$ 109.68

Retirement Programs - Narrative

Retirement Programs - Narrative (Details) $ in Millions	12 Months Ended
Retirement Programs - Narrative (Details) $ in Millions	Dec. 31, 2019USD ($)employeemultiemployer_planshares	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Multiemployer Plans [Abstract]
Number of multiemployer plans participated in \| multiemployer_plan	8
Estimated number of union employees in multiemployer plans \| employee	200
Multiemployer plan contributions \| $	$ 2	$ 2	$ 2
Multiemployer plan, contributions by employer, percentage of employee contributions		1.00%	1.00%
Number of plans in red zone \| multiemployer_plan	4
Number of plans in green zone \| multiemployer_plan	4
Praxair U.S. Defined Contribution Savings Plans
Retirement Programs - Defined Contribution Plans [Line Items]
Maximum amount employees may contribute to the respective plan subject to IRS limitations	40.00%
Defined contribution plan contributions \| $	$ 47	$ 33	$ 29
Shares of common stock in esops (in shares) \| shares	2,070,100
Praxair International Defined Contribution Savings Plans
Retirement Programs - Defined Contribution Plans [Line Items]
Defined contribution plan contributions \| $	$ 95	$ 32	$ 21

Retirement Programs - Pension a

Retirement Programs - Pension and Postretirement Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended					12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Curtailment gain						$ (9)
Settlement charges	$ 6	$ 40	$ 51					$ 0
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost						(32)	$ (4)	(4)
Termination charge						17
Defined Benefit Plan, Benefit Obligation, Payment for Settlement			91
Pensions
Defined Benefit Plan Disclosure [Line Items]
Service cost						142	74	46
Interest cost						261	128	103
Expected return on plan assets						(462)	(219)	(161)
Net amortization and deferral						61	71	68
Curtailment gain						8	0	0
Settlement charges			$ 2	$ 10	$ 4	97	14	2
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost						(35)	(6)	12
Settlement gains from divestitures						0	(44)	0
Net periodic benefit cost (benefit)						107	24	58
OPEB
Defined Benefit Plan Disclosure [Line Items]
Service cost						2	2	3
Interest cost						7	5	5
Expected return on plan assets						0
Net amortization and deferral						(4)	3	(3)
Curtailment gain						0	0	(18)
Settlement charges						0
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost						3	2	(16)
Settlement gains from divestitures						0	0	0
Net periodic benefit cost (benefit)						5	4	$ (13)
Defined Benefit Plan, Benefit Obligation, Payment for Settlement						$ 0	$ 0

Retirement Programs - Funded St

Retirement Programs - Funded Status (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Change in Benefit Obligation (PBO)
Plan settlement	$ (91)
Change in Plan Assets
Other long-term assets		$ 78	$ 140
Other current liabilities		(27)	(117)
Other long-term liabilities		(2,548)	(2,004)
Deferred tax benefit (Note 7)		(446)	(292)
Pensions
Change in Benefit Obligation (PBO)
Service cost		142	74	$ 46
Interest cost		261	128	103
Change in Plan Assets
Fair value of plan assets, January 1	8,244	8,244
Fair value of plan assets, December 31		8,936	8,244
OPEB
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	184	184	146
Merger impact		0	53
Service cost		2	2	3
Interest cost		7	5	5
Divestitures		0	0
Participant contributions		8	9
Plan amendment		0	0
Actuarial loss (gain)		8	(11)
Benefits paid		(20)	(19)
Plan settlement		0	0
Plan curtailment		2	0
Foreign currency translation and other changes		1	(1)
Benefit obligation, December 31		192	184	146
Change in Plan Assets
Fair value of plan assets, January 1	0	0	0
Merger impact		0	0
Actual return on plan assets		0	0
Company contributions		0	0
Benefits paid from plan assets		0	0
Divestitures		0	0
Foreign currency translation and other changes		0	0
Fair value of plan assets, December 31		0	0	0
Other long-term assets		0	0
Other current liabilities		(11)	(13)
Other long-term liabilities		(181)	(171)
Funded Status, End of Year		(192)	(184)
Net actuarial loss (gain)		(10)	(23)
Prior service cost (credit)		(4)	(5)
Deferred tax benefit (Note 7)		(5)	7
Amount recognized in accumulated other comprehensive income (loss) (Note 9)		(19)	(21)
U.S. \| Pensions
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	2,508	2,508	2,215
Merger impact		0	415
Service cost		38	42
Interest cost		81	74
Divestitures		(1)	0
Participant contributions		0	0
Plan amendment		0	0
Actuarial loss (gain)		266	(100)
Benefits paid		(105)	(111)
Plan settlement		(235)	(27)
Plan curtailment		0	0
Foreign currency translation and other changes		0	0
Benefit obligation, December 31		2,552	2,508	2,215
Accumulated benefit obligation (ABO)		2,464	2,428
Change in Plan Assets
Fair value of plan assets, January 1	1,952	1,952	1,655
Merger impact		0	475
Actual return on plan assets		341	(72)
Company contributions		0
Benefits paid from plan assets		(244)	(106)
Divestitures		(1)	0
Foreign currency translation and other changes		0	0
Fair value of plan assets, December 31		2,048	1,952	1,655
Other long-term assets		0	47
Other current liabilities		(6)	(94)
Other long-term liabilities		(498)	(509)
Funded Status, End of Year		(504)	(556)
Net actuarial loss (gain)		753	834
Prior service cost (credit)		0	0
Deferred tax benefit (Note 7)		(190)	(212)
Amount recognized in accumulated other comprehensive income (loss) (Note 9)		563	622
International \| Pensions
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	7,533	7,533	725
Merger impact		0	6,920
Service cost		104	32
Interest cost		180	54
Divestitures		0	(106)
Participant contributions		20	4
Plan amendment		13	1
Actuarial loss (gain)		1,045	7
Benefits paid		(333)	(84)
Plan settlement		0	0
Plan curtailment		(9)	0
Foreign currency translation and other changes		136	(20)
Benefit obligation, December 31		8,689	7,533	725
Accumulated benefit obligation (ABO)		8,553	7,385
Change in Plan Assets
Fair value of plan assets, January 1	6,292	6,292	567
Merger impact		0	5,880
Actual return on plan assets		598	(88)
Company contributions		94	75
Benefits paid from plan assets		(268)	(69)
Divestitures			(49)
Foreign currency translation and other changes		172	(24)
Fair value of plan assets, December 31		6,888	6,292	$ 567
Other long-term assets		78	93
Other current liabilities		(10)	(10)
Other long-term liabilities		(1,869)	(1,324)
Funded Status, End of Year		(1,801)	(1,241)
Net actuarial loss (gain)		1,110	339
Prior service cost (credit)		4	10
Deferred tax benefit (Note 7)		(251)	(87)
Amount recognized in accumulated other comprehensive income (loss) (Note 9)		863	262
United Kingdom \| Pensions
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	4,444	4,444
Benefit obligation, December 31		5,221	4,444
Change in Plan Assets
Fair value of plan assets, January 1	4,339	4,339
Fair value of plan assets, December 31		4,777	4,339
Funded Status, End of Year		(444)	(105)
Germany \| Pensions
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	1,916	1,916
Benefit obligation, December 31		2,180	1,916
Change in Plan Assets
Fair value of plan assets, January 1	1,043	1,043
Fair value of plan assets, December 31		1,119	1,043
Funded Status, End of Year		(1,061)	(873)
Other International \| Pensions
Change in Benefit Obligation (PBO)
Benefit obligation, January 1	1,173	1,173
Benefit obligation, December 31		1,288	1,173
Change in Plan Assets
Fair value of plan assets, January 1	$ 910	910
Fair value of plan assets, December 31		992	910
Funded Status, End of Year		$ (296)	$ (263)

Retirement Programs - Changes I

Retirement Programs - Changes In Plan Assets and Benefit Obligations Recognized in OCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Pensions
Defined Benefit Plan Disclosure [Line Items]
Current year net actuarial losses (gains)	$ 834	$ 286
Amortization of net actuarial gains (losses)	(59)	(70)
Divestitures	0	(12)
Plan amendment	(4)
Amortization of prior service credits (costs)	(2)	(1)
Pension settlements/curtailments	(97)	(14)
Foreign currency translation and other changes	12	(16)
Total Recognized in Other Comprehensive Income	684	173
OPEB
Defined Benefit Plan Disclosure [Line Items]
Current year net actuarial losses (gains)	8	(11)
Amortization of net actuarial gains (losses)	3	2
Divestitures	0	0
Amortization of prior service credits (costs)	1	1
Pension settlements/curtailments	2	0
Foreign currency translation and other changes		1
Total Recognized in Other Comprehensive Income	$ 14	$ (7)

Retirement Programs - AOCI Expe

Retirement Programs - AOCI Expected to be Recognized as Components of Net Periodic Benefit Costs in 2018 (Details) $ in Millions	Dec. 31, 2019USD ($)
Pensions
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss (gain)	$ 88
Prior service cost (credit)	2
Total AOCI Expected to be Recognized as Components of Net Periodic Benefit Cost During Upcoming Year	90
OPEB
Defined Benefit Plan Disclosure [Line Items]
Net actuarial loss (gain)	(2)
Prior service cost (credit)	(1)
Total AOCI Expected to be Recognized as Components of Net Periodic Benefit Cost During Upcoming Year	$ (3)

Retirement Programs - Plans Whe

Retirement Programs - Plans Where the ABO Exceeds Plan Assets Fair Value (Details) - Pensions - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
U.S.
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation (PBO)	$ 2,552	$ 2,139
Accumulated benefit obligation (ABO)	2,464	2,060
Fair value of plan assets	2,048	1,482
International
Defined Benefit Plan Disclosure [Line Items]
Projected benefit obligation (PBO)	7,768	6,681
Accumulated benefit obligation (ABO)	7,664	6,586
Fair value of plan assets	$ 5,849	$ 5,307

Retirement Programs - Assumptio

Retirement Programs - Assumptions Used in Determining Benefit Obligations and Net Benefit Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan, Effect of One-Percentage Point Change in Assumed Health Care Cost Trend Rate [Abstract]
One-Percentage Point Increase, Effect on the Total of Service and Interest Cost Components of Net OPEB Benefit Cost		$ 0
One-Percentage Point Decrease, Effect on the Total of Service and Interest Cost Components of Net OPEB Benefit Cost		0
One-Percentage Point Increase, Effect on OPEB Benefit Obligation		7
One-Percentage Decrease, Effect on OPEB Benefit Obligation		$ (6)
OPEB
Defined Benefit Plan Disclosure [Line Items]
Discount rate		3.19%	4.16%
Discount rate		4.16%	3.81%
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Healthcare cost trend assumed		5.49%	5.49%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		4.50%	4.50%
Praxair, Inc. \| OPEB
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Healthcare cost trend assumed		7.00%	6.25%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)		5.00%	5.00%
U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Discount rate		3.20%	4.20%
Rate of increase in compensation levels		3.25%	3.25%
Discount rate		4.20%	3.73%
Rate of increase in compensation levels		3.25%	3.25%
Expected long-term rate of return on plan assets		7.27%	7.62%
Actual rate of return on plan assets		9.20%
U.S. \| Scenario, Forecast \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected long-term rate of return on plan assets	7.00%
International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Discount rate		1.91%	2.72%
Rate of increase in compensation levels		2.46%	2.38%
Discount rate		2.72%	2.73%
Rate of increase in compensation levels		2.38%	2.45%
Expected long-term rate of return on plan assets		5.15%	5.13%
Actual rate of return on plan assets		7.00%
Equity Securities \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		8.50%
Equity Securities \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.10%
Fixed Income Investments \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.30%
Fixed Income Investments \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		4.80%
Other Investment \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		6.80%
Other Investment \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Expected rate of return on plan assets		5.20%
Minimum \| Equity Securities \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		40.00%	40.00%
Minimum \| Equity Securities \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		15.00%	15.00%
Minimum \| Fixed Income Investments \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Minimum \| Fixed Income Investments \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Minimum \| Other Investment \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		5.00%	5.00%
Minimum \| Other Investment \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		30.00%	30.00%
Maximum \| Equity Securities \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		60.00%	60.00%
Maximum \| Equity Securities \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		25.00%	25.00%
Maximum \| Fixed Income Investments \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	50.00%
Maximum \| Fixed Income Investments \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	50.00%
Maximum \| Other Investment \| U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		15.00%	15.00%
Maximum \| Other Investment \| International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage		50.00%	40.00%

Retirement Programs - Pension P

Retirement Programs - Pension Plan Assets (Details) - Pensions	Dec. 31, 2019	Dec. 31, 2018
Equity Securities \| U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	55.00%	48.00%
Equity Securities \| U.S. \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	40.00%	40.00%
Equity Securities \| U.S. \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	60.00%	60.00%
Equity Securities \| International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	23.00%	20.00%
Equity Securities \| International \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	15.00%	15.00%
Equity Securities \| International \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	25.00%	25.00%
Fixed Income Investments \| U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	30.00%	40.00%
Fixed Income Investments \| U.S. \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Fixed Income Investments \| U.S. \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	50.00%
Fixed Income Investments \| International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	41.00%	46.00%
Fixed Income Investments \| International \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Fixed Income Investments \| International \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	50.00%
Other Investment \| U.S.
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	15.00%	13.00%
Other Investment \| U.S. \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	5.00%	5.00%
Other Investment \| U.S. \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	15.00%	15.00%
Other Investment \| International
Defined Benefit Plan Disclosure [Line Items]
Weighted average asset allocation	36.00%	34.00%
Other Investment \| International \| Minimum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	30.00%	30.00%
Other Investment \| International \| Maximum
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plan, plan assets, target allocation, percentage	50.00%	40.00%

Retirement Programs - Pension_2

Retirement Programs - Pension Plan Asset Fair Value By Category And Level 3 Rollforward (Details) - Pensions - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	$ 8,244
Fair value of plan assets, December 31	8,936	$ 8,244
Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	969	208
Acquisitions	14	815
Gain/(Loss) for the period	54	13
Merger-related divestitures		(49)
Purchases	330
Sales	(55)	(17)
Transfer into / (out of) Level 3	(10)
Foreign currency translation	(17)	1
Fair value of plan assets, December 31	1,319	969
Cash and cash equivalents
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	348
Fair value of plan assets, December 31	436	348
Cash and cash equivalents \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	348
Fair value of plan assets, December 31	436	348
Cash and cash equivalents \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Cash and cash equivalents \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Global equities
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,131
Fair value of plan assets, December 31	1,395	1,131
Global equities \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,131
Fair value of plan assets, December 31	1,395	1,131
Global equities \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Global equities \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Mutual funds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	117
Fair value of plan assets, December 31	162	117
Mutual funds \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	74
Fair value of plan assets, December 31	110	74
Mutual funds \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	43
Fair value of plan assets, December 31	52	43
Mutual funds \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Government bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,772
Fair value of plan assets, December 31	1,642	1,772
Government bonds \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Government bonds \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,772
Fair value of plan assets, December 31	1,642	1,772
Government bonds \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Emerging market debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	522
Fair value of plan assets, December 31	459	522
Emerging market debt \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Emerging market debt \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	522
Fair value of plan assets, December 31	459	522
Emerging market debt \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Mutual funds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	130
Fair value of plan assets, December 31	239	130
Mutual funds \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	109
Fair value of plan assets, December 31	225	109
Mutual funds \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	21
Fair value of plan assets, December 31	14	21
Mutual funds \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Corporate bonds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	382
Fair value of plan assets, December 31	401	382
Corporate bonds \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Corporate bonds \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	382
Fair value of plan assets, December 31	401	382
Corporate bonds \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Bank loans
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	313
Fair value of plan assets, December 31	210	313
Bank loans \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Bank loans \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	313
Fair value of plan assets, December 31	210	313
Bank loans \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Insurance Contracts \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0	50
Acquisitions	0	0
Gain/(Loss) for the period	0	0
Merger-related divestitures		(49)
Purchases	0
Sales	0	0
Transfer into / (out of) Level 3	0
Foreign currency translation	0	1
Fair value of plan assets, December 31	0	0
Real estate funds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	298
Fair value of plan assets, December 31	316	298
Real estate funds \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Real estate funds \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Real estate funds \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	298	158
Acquisitions	0	148
Gain/(Loss) for the period	24	9
Merger-related divestitures		0
Purchases	26
Sales	(22)	(17)
Transfer into / (out of) Level 3	(10)
Foreign currency translation	0	0
Fair value of plan assets, December 31	316	298
Private debt
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	671
Fair value of plan assets, December 31	1,003	671
Private debt \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Private debt \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Private debt \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	671	0
Acquisitions	14	667
Gain/(Loss) for the period	30	4
Merger-related divestitures		0
Purchases	304
Sales	(33)	0
Transfer into / (out of) Level 3	0
Foreign currency translation	(17)	0
Fair value of plan assets, December 31	1,003	671
Other investments
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	33
Fair value of plan assets, December 31	33	33
Other investments \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Other investments \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	33
Fair value of plan assets, December 31	33	33
Other investments \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Liquid alternative
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,192
Fair value of plan assets, December 31	1,087	1,192
Liquid alternative \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Liquid alternative \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,192
Fair value of plan assets, December 31	1,087	1,192
Liquid alternative \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	0
Fair value of plan assets, December 31	0	0
Total pension assets, by level
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	6,909
Fair value of plan assets, December 31	7,383	6,909
Total pension assets, by level \| Level 1
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,662
Fair value of plan assets, December 31	2,166	1,662
Total pension assets, by level \| Level 2
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	4,278
Fair value of plan assets, December 31	3,898	4,278
Total pension assets, by level \| Level 3
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	969
Fair value of plan assets, December 31	1,319	969
Pooled funds
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets, January 1	1,335
Fair value of plan assets, December 31	$ 1,553	$ 1,335

Retirement Programs - Contribut

Retirement Programs - Contributions and Estimated Future Benefit Payments (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Pension contributions		$ 94	$ 87	$ 19
Settlement payment	$ 91
OPEB
Defined Benefit Plan Disclosure [Line Items]
2020		15
2021		14
2022		14
2023		14
2024		12
2025-2029		55
Settlement payment		0	0
Benefits paid		20	19
Minimum
Defined Benefit Plan Disclosure [Line Items]
Estimated Pension plan contributions during next fiscal year		50
Maximum
Defined Benefit Plan Disclosure [Line Items]
Estimated Pension plan contributions during next fiscal year		80
U.S. \| Pensions
Defined Benefit Plan Disclosure [Line Items]
2020		187
2021		143
2022		164
2023		147
2024		149
2025-2029		760
Settlement payment		235	27
Benefits paid		105	111
International \| Pensions
Defined Benefit Plan Disclosure [Line Items]
2020		311
2021		323
2022		335
2023		342
2024		352
2025-2029		879
Settlement payment		0	0
Benefits paid		$ 333	$ 84

Commitments and Contingencies (

Commitments and Contingencies (Details) R$ in Millions, $ in Millions	Dec. 31, 2019USD ($)shares	Apr. 23, 2019€ / shares	Apr. 08, 2019shares	Dec. 31, 2018shares	Oct. 31, 2018shares	Sep. 01, 2010USD ($)	Sep. 01, 2010BRL (R$)
Other Commitments [Line Items]
Brazil tax matters estimated exposure \| $	$ 260
Initial CADE civil fine imposed						$ 546	R$ 2200
Revised CADE civil fine						422	1,700
Common stock, shares, outstanding \| shares	534,380,544			547,241,630
Outstanding letters of credit, bank guarantees and surety bonds \| $	$ 3,276
Linde Gaes Ltda
Other Commitments [Line Items]
Initial CADE civil fine imposed						59	237
Revised CADE civil fine						$ 47	R$ 188
Linde AG
Other Commitments [Line Items]
Common stock, shares, outstanding \| shares			14,763,113		170,875,000
Squeeze-Out Transaction \| Linde AG
Other Commitments [Line Items]
Business acquisition, share price \| € / shares		€ 189.46

Segment Information - Narrative

Segment Information - Narrative (Details)	9 Months Ended	12 Months Ended
Segment Information - Narrative (Details)	Sep. 30, 2019product_line	Dec. 31, 2019segment
Segment Reporting [Abstract]
Number of major product lines \| product_line	2
Number of geographic segments \| segment		3

Segment Information - Reportabl

Segment Information - Reportable Segements (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Sales by Major Country [Line Items]
Sales	$ 7,080	$ 7,000	$ 7,204	$ 6,944	$ 5,801	$ 3,008	$ 3,044	$ 2,983	$ 28,228	$ 14,836	$ 11,358
Operating profit	655	1,000	669	609	3,236	669	689	653	2,933	5,247	2,444
Cost reduction programs and other charges									(567)	(309)	(52)
Net gain on sale of businesses									164	3,294	0
Depreciation and amortization	1,162	$ 1,095	$ 1,195	$ 1,223	902	$ 306	$ 311	$ 311	4,675	1,830	1,184
Purchase accounting impacts - Linde AG									1,940	346
Capital Expenditures and Acquisitions									3,907	1,908	1,344
Total long-lived assets	29,064				29,717				29,064	29,717	11,825
EMEA
Sales by Major Country [Line Items]
Sales									6,643	2,644
APAC
Sales by Major Country [Line Items]
Sales									5,839	2,446
Engineering
Sales by Major Country [Line Items]
Sales									2,799	459
Other
Sales by Major Country [Line Items]
Sales									1,954	1,270
Operating Segments
Sales by Major Country [Line Items]
Sales									28,228	14,836	11,358
Operating profit									5,288	2,976	2,496
Operating Segments \| Americas Segment
Sales by Major Country [Line Items]
Sales									10,993	8,017	7,204
Operating profit									2,578	2,053	1,854
Depreciation and amortization									1,195	860	778
Capital Expenditures and Acquisitions									1,814	1,068	921
Operating Segments \| EMEA
Sales by Major Country [Line Items]
Sales									6,643	2,644	1,520
Operating profit									1,367	481	317
Depreciation and amortization									749	269	168
Capital Expenditures and Acquisitions									738	329	141
Operating Segments \| APAC
Sales by Major Country [Line Items]
Sales									5,839	2,446	1,571
Operating profit									1,198	465	329
Depreciation and amortization									613	271	178
Capital Expenditures and Acquisitions									1,231	372	207
Operating Segments \| Engineering
Sales by Major Country [Line Items]
Sales									2,799	459
Operating profit									390	14
Depreciation and amortization									35	5
Capital Expenditures and Acquisitions									79	27
Operating Segments \| Other
Sales by Major Country [Line Items]
Sales									1,954	1,270	1,063
Operating profit									(245)	(37)	(4)
Depreciation and amortization									143	79	60
Capital Expenditures and Acquisitions									45	112	75
Segment Reconciling Items
Sales by Major Country [Line Items]
Cost reduction programs and other charges									(567)	(309)	(52)
Net gain on sale of businesses									164	3,294
Purchase accounting impacts - Linde AG									(1,952)	(714)
Depreciation and amortization									2,735	1,484	1,184
U.S.
Sales by Major Country [Line Items]
Sales									8,604	5,942	4,973
Total long-lived assets	7,498				7,189				7,498	7,189	4,979
Germany
Sales by Major Country [Line Items]
Sales									3,630	868	401
Total long-lived assets	2,429				2,411				2,429	2,411	413
China
Sales by Major Country [Line Items]
Sales									2,005	1,032	735
Total long-lived assets	2,254				2,237				2,254	2,237	1,060
United Kingdom
Sales by Major Country [Line Items]
Sales									1,653	398	131
Total long-lived assets	1,479				1,582				1,479	1,582	55
Australia
Sales by Major Country [Line Items]
Sales									1,127	183
Total long-lived assets	1,214				1,476				1,214	1,476
Brazil
Sales by Major Country [Line Items]
Sales									994	1,003	1,100
Total long-lived assets	956				1,012				956	1,012	1,204
Other – foreign
Sales by Major Country [Line Items]
Sales									10,215	5,410	4,018
Total long-lived assets	$ 13,234				$ 13,810				$ 13,234	$ 13,810	$ 4,114

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) $ in Millions	12 Months Ended
Revenue Recognition - Narrative (Details) $ in Millions	Dec. 31, 2019USD ($)segmentdistribution_method	Dec. 31, 2018USD ($)
Disaggregation of Revenue [Line Items]
Number of distribution methods \| distribution_method	3
Number of reportable segments \| segment	3
Contract assets	$ 368	$ 283
Contract liabilities	2,106	1,934
Contract liabilities	1,758	1,546
Contract with customer, liability, revenue recognized	1,168
Estimated consideration related to unsatisfied performance obligations	$ 48,000
Long term supply contract, term	20 years
Minimum purchase requirements earned, term	5 years
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
Other Current Liabilities
Disaggregation of Revenue [Line Items]
Contract liabilities		234
Other Noncurrent Liabilities
Disaggregation of Revenue [Line Items]
Other	$ 348	$ 154
Product Concentration Risk \| Revenue from Contract with Customer Benchmark
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	83.00%
Product Concentration Risk \| Revenue from Contract with Customer Benchmark \| Engineering
Disaggregation of Revenue [Line Items]
Concentration risk, percentage	17.00%
Merchant \| Minimum
Disaggregation of Revenue [Line Items]
Customer supply agreements	3 years
Merchant \| Maximum
Disaggregation of Revenue [Line Items]
Customer supply agreements	7 years
Packaged Gas \| Minimum
Disaggregation of Revenue [Line Items]
Customer supply agreements	1 year
Packaged Gas \| Maximum
Disaggregation of Revenue [Line Items]
Customer supply agreements	3 years

Revenue Recognition - Schedule

Revenue Recognition - Schedule of Revenue by Distribution Method (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Sales	$ 7,080	$ 7,000	$ 7,204	$ 6,944	$ 5,801	$ 3,008	$ 3,044	$ 2,983	$ 28,228	$ 14,836	$ 11,358
Merchant
Disaggregation of Revenue [Line Items]
Sales									7,066	4,552
On-Site
Disaggregation of Revenue [Line Items]
Sales									6,252	4,097
Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									10,113	4,517
Other
Disaggregation of Revenue [Line Items]
Sales									4,797	1,670
Americas
Disaggregation of Revenue [Line Items]
Sales									10,993	8,017
Americas \| Merchant
Disaggregation of Revenue [Line Items]
Sales									2,946	2,775
Americas \| On-Site
Disaggregation of Revenue [Line Items]
Sales									2,758	2,405
Americas \| Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									5,185	2,800
Americas \| Other
Disaggregation of Revenue [Line Items]
Sales									104	37
EMEA
Disaggregation of Revenue [Line Items]
Sales									6,643	2,644
EMEA \| Merchant
Disaggregation of Revenue [Line Items]
Sales									1,856	832
EMEA \| On-Site
Disaggregation of Revenue [Line Items]
Sales									1,434	536
EMEA \| Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									3,347	1,271
EMEA \| Other
Disaggregation of Revenue [Line Items]
Sales									6	5
APAC
Disaggregation of Revenue [Line Items]
Sales									5,839	2,446
APAC \| Merchant
Disaggregation of Revenue [Line Items]
Sales									2,080	826
APAC \| On-Site
Disaggregation of Revenue [Line Items]
Sales									2,060	1,156
APAC \| Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									1,562	443
APAC \| Other
Disaggregation of Revenue [Line Items]
Sales									137	21
Engineering
Disaggregation of Revenue [Line Items]
Sales									2,799	459
Engineering \| Merchant
Disaggregation of Revenue [Line Items]
Sales									0	0
Engineering \| On-Site
Disaggregation of Revenue [Line Items]
Sales									0	0
Engineering \| Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									0	0
Engineering \| Other
Disaggregation of Revenue [Line Items]
Sales									2,799	459
Other
Disaggregation of Revenue [Line Items]
Sales									1,954	1,270
Other \| Merchant
Disaggregation of Revenue [Line Items]
Sales									184	119
Other \| On-Site
Disaggregation of Revenue [Line Items]
Sales									0	0
Other \| Packaged Gas
Disaggregation of Revenue [Line Items]
Sales									19	3
Other \| Other
Disaggregation of Revenue [Line Items]
Sales									$ 1,751	$ 1,148
Sales \| Revenue from Contract with Customer Benchmark
Disaggregation of Revenue [Line Items]
Concentration risk, percentage									100.00%	100.00%
Sales \| Revenue from Contract with Customer Benchmark \| Merchant
Disaggregation of Revenue [Line Items]
Concentration risk, percentage									25.00%	31.00%
Sales \| Revenue from Contract with Customer Benchmark \| On-Site
Disaggregation of Revenue [Line Items]
Concentration risk, percentage									22.00%	28.00%
Sales \| Revenue from Contract with Customer Benchmark \| Packaged Gas
Disaggregation of Revenue [Line Items]
Concentration risk, percentage									36.00%	30.00%
Sales \| Revenue from Contract with Customer Benchmark \| Other
Disaggregation of Revenue [Line Items]
Concentration risk, percentage									17.00%	11.00%

Quarterly Data (Unaudited) (Det

Quarterly Data (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Selected Quarterly Financial Information [Line Items]
Sales	$ 7,080	$ 7,000	$ 7,204	$ 6,944	$ 5,801	$ 3,008	$ 3,044	$ 2,983	$ 28,228	$ 14,836	$ 11,358
Cost of sales, exclusive of depreciation and amortization	4,187	4,061	4,280	4,116	3,955	1,698	1,706	1,661	16,644	9,020	6,382
Depreciation and amortization	1,162	1,095	1,195	1,223	902	306	311	311	4,675	1,830	1,184
Operating profit	655	1,000	669	609	3,236	669	689	653	2,933	5,247	2,444
Net income – Linde plc	511	735	522	517	2,978	461	480	462	2,285	4,381	1,247
Income from continuing operations	507	728	513	435	2,870	$ 461	$ 480	$ 462	2,183	4,273	1,247
Income from discontinued operations	$ 4	$ 7	$ 9	$ 82	$ 108				$ 102	$ 108	$ 0
Income from continuing operations, basic (in dollars per share)	$ 0.94	$ 1.35	$ 0.95	$ 0.80	$ 6.27	$ 1.60	$ 1.67	$ 1.61	$ 4.03	$ 12.93	$ 4.36
Income from discontinued operations (in dollars per share)	$ 0.01	$ 0.01	$ 0.02	$ 0.15	$ 0.24	$ 0	$ 0	$ 0	$ 0.19	$ 0.33	$ 0
Weighted average shares (000’s)	536,768	539,753	542,561	545,554	457,518	288,093	287,803	287,504	541,094	330,401	286,261
Income from continuing operations - diluted (in dollars per share)	$ 0.94	$ 1.34	$ 0.94	$ 0.79	$ 6.22	$ 1.58	$ 1.65	$ 1.59	$ 4	$ 12.79	$ 4.32
Income from discontinued operations - diluted (in dollars per share)	$ 0.01	$ 0.01	$ 0.02	$ 0.15	$ 0.23	$ 0	$ 0	$ 0	$ 0.19	$ 0.32	$ 0
Weighted average shares (000’s)	540,919	543,616	546,488	549,147	461,150	291,513	290,908	290,809	545,170	334,127	289,114
Cost Reduction Program
Selected Quarterly Financial Information [Line Items]
Operating profit	$ (212)	$ (125)	$ (141)	$ (89)	$ (235)	$ (31)	$ (24)	$ (19)
Income from continuing operations	(160)	(91)	(123)	(81)	(238)	(29)	$ (21)	$ (18)
Pension settlement charge
Selected Quarterly Financial Information [Line Items]
Operating profit	0	0		0	0	0
Income from continuing operations	(4)	(30)		(38)	(8)	$ (3)
Gain on sale of business
Selected Quarterly Financial Information [Line Items]
Operating profit		164			3,294
Income from continuing operations		108			2,923
Bond redemption
Selected Quarterly Financial Information [Line Items]
Operating profit					0
Income from continuing operations					(20)
Tax reform and other tax charges
Selected Quarterly Financial Information [Line Items]
Operating profit					0
Income from continuing operations					17
Purchase accounting impacts - Linde AG
Selected Quarterly Financial Information [Line Items]
Operating profit	(481)	(425)	(515)	(531)	(714)
Income from continuing operations	$ (354)	$ (312)	$ (368)	$ (378)	$ (451)
Total impact of items
Selected Quarterly Financial Information [Line Items]
Operating profit									$ (2,355)	$ 2,271
Income from continuing operations									$ (1,831)	$ 2,152