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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2022
Income Tax Disclosure [Abstract] |
Income (Loss) Before Taxes | Income (loss) before taxes subject to United States and non-United States income taxes was as follows:
(Stated in millions) |
| 2022 |  |  | 2021 |  |  | 2020 |
United States | $ | 600 |  |  | $ | 30 |  |  | $ | (4,394 | )
Outside United States |  | 3,671 |  |  |  | 2,344 |  |  |  | (6,904 | )
| $ | 4,271 |  |  | $ | 2,374 |  |  | $ | (11,298 | )
Components of Net Deferred Tax Liabilities | The components of net deferred tax liabilities were as follows:
(Stated in millions) |
| 2022 |  |  | 2021 |
Intangible assets | $ | (780 | ) |  | $ | (855 | )
Net operating losses |  | 326 |  |  |  | 427 |
Research and development credits |  | 129 |  |  |  | 118 |
Fixed assets, net |  | 101 |  |  |  | 151 |
Inventories |  | 45 |  |  |  | 58 |
Investments in non-US subsidiaries |  | (125 | ) |  |  | (161 | )
Pension and other postretirement benefits |  | (114 | ) |  |  | (136 | )
Other, net |  | 357 |  |  |  | 304 |
| $ | (61 | ) |  | $ | (94 | )
Deferred Tax Assets and Liabilities Valuation Allowances | The deferred tax balances at December 31, 2022 and 2021 were net of valuation allowances relating to net operating losses in certain countries of $111 million and $133 million, respectively. Additionally, the deferred tax balances were net of valuation allowances relating to the following:
(Stated in millions) |
| 2022 |  |  | 2021 |
Foreign tax credits | $ | 181 |  |  | $ | 210 |
Capital losses | $ | - |  |  | $ | 49 |
Components of Tax Expense (Benefit) | The components of Tax expense (benefit) were as follows:
(Stated in millions) |
| 2022 |  |  | 2021 |  |  | 2020 |
Current: |  |  |  |  |  |  |  |  |  |  |
United States-Federal | $ | 2 |  |  | $ | (32 | ) |  | $ | 21 |
United States-State |  | 3 |  |  |  | - |  |  |  | 5 |
Outside United States |  | 813 |  |  |  | 509 |  |  |  | 410 |
|  | 818 |  |  |  | 477 |  |  |  | 436 |
Deferred: |  |  |  |  |  |  |  |  |  |  |
United States-Federal | $ | 98 |  |  | $ | (132 | ) |  | $ | (824 | )
United States-State |  | 13 |  |  |  | 12 |  |  |  | (67 | )
Outside United States |  | (70 | ) |  |  | (15 | ) |  |  | (563 | )
Valuation allowance |  | (80 | ) |  |  | 104 |  |  |  | 206 |
|  | (39 | ) |  |  | (31 | ) |  |  | (1,248 | )
| $ | 779 |  |  | $ | 446 |  |  | $ | (812 | )
Reconciliation of US Statutory Federal Tax Rate | A reconciliation of the United States statutory federal tax rate to the consolidated effective tax rate follows:
| 2022 |  |  | 2021 |  |  | 2020 |
US federal statutory rate |  | 21 | % |  |  | 21 | % |  |  | 21 | %
Charges and credits (See Note 3) |  | (1 | ) |  |  | - |  |  |  | (14 | )
Other |  | (2 | ) |  |  | (2 | ) |  |  | - |
|  | 18 | % |  |  | 19 | % |  |  | 7 | %
Reconciliation of Liabilities Associated with Uncertain Tax Provisions | A reconciliation of the beginning and ending amount of liabilities associated with uncertain tax positions is as follows:
(Stated in millions) |
| 2022 |  |  | 2021 |  |  | 2020 |
Balance at beginning of year | $ | 1,001 |  |  | $ | 1,271 |  |  | $ | 1,301 |
Additions based on tax positions related to the current year |  | 41 |  |  |  | 38 |  |  |  | 76 |
Additions for tax positions of prior years |  | 64 |  |  |  | 19 |  |  |  | 78 |
Impact of changes in exchange rates |  | (38 | ) |  |  | (24 | ) |  |  | (3 | )
Settlements with tax authorities |  | (37 | ) |  |  | (49 | ) |  |  | (15 | )
Reductions for tax positions of prior years |  | (94 | ) |  |  | (228 | ) |  |  | (87 | )
Reductions due to the lapse of statute of limitations |  | (44 | ) |  |  | (26 | ) |  |  | (79 | )
| $ | 893 |  |  | $ | 1,001 |  |  | $ | 1,271 |
Tax Years Subject to Examination by Tax Authorities | The following table summarizes the tax years that are either currently under audit or remain open and subject to examination by the tax authorities in the most significant jurisdictions in which SLB operates:
Canada | 2014 - 2022
Ecuador | 2018 - 2022
Mexico | 2013 - 2022
Norway | 2017 - 2022
Russia | 2019 - 2022
Saudi Arabia | 2016 - 2022
United Kingdom | 2017 - 2022
United States | 2017 - 2022

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