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v3.23.4

Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2023
Income Tax Disclosure [Abstract] |
Income Before Taxes | Income before taxes subject to United States and non-United States income taxes was as follows:
(Stated in millions) |
| 2023 |  |  | 2022 |  |  | 2021 |
United States | $ | 355 |  |  | $ | 600 |  |  | $ | 30 |
Outside United States |  | 4,927 |  |  |  | 3,671 |  |  |  | 2,344 |
| $ | 5,282 |  |  | $ | 4,271 |  |  | $ | 2,374 |
Components of Net Deferred Tax Liabilities | The components of net deferred tax liabilities were as follows:
(Stated in millions) |
| 2023 |  |  | 2022 |
Intangible assets | $ | (844 | ) |  | $ | (780 | )
Net operating losses |  | 214 |  |  |  | 326 |
Fixed assets, net |  | 190 |  |  |  | 101 |
Research and development credits |  | 162 |  |  |  | 129 |
Capitalized research and development costs |  | 155 |  |  |  | 72 |
Pension and other postretirement benefits |  | (94 | ) |  |  | (114 | )
Other, net |  | 77 |  |  |  | 205 |
| $ | (140 | ) |  | $ | (61 | )
Deferred Tax Assets and Liabilities Valuation Allowances | The deferred tax balance at December 31, 2023 and 2022 was net of valuation allowances relating to the following:
(Stated in millions) |
| 2023 |  |  | 2022 |
Foreign tax credits | $ | 188 |  |  | $ | 181 |
Net operating losses | $ | 106 |  |  | $ | 111 |
Components of Tax Expense | The components of Tax expense were as follows:
(Stated in millions) |
| 2023 |  |  | 2022 |  |  | 2021 |
Current: |  |  |  |  |  |  |  |
United States-Federal | $ | (23 | ) |  | $ | 2 |  |  | $ | (32 | )
United States-State |  | 5 |  |  |  | 3 |  |  |  | - |
Outside United States |  | 997 |  |  |  | 813 |  |  |  | 509 |
|  | 979 |  |  |  | 818 |  |  |  | 477 |
Deferred: |  |  |  |  |  |  |  |
United States-Federal | $ | (77 | ) |  | $ | 98 |  |  | $ | (132 | )
United States-State |  | 6 |  |  |  | 13 |  |  |  | 12 |
Outside United States |  | 104 |  |  |  | (70 | ) |  |  | (15 | )
Valuation allowance |  | (5 | ) |  |  | (80 | ) |  |  | 104 |
|  | 28 |  |  |  | (39 | ) |  |  | (31 | )
| $ | 1,007 |  |  | $ | 779 |  |  | $ | 446 |
Reconciliation of US Statutory Federal Tax Rate | A reconciliation of the United States statutory federal tax rate to the consolidated effective tax rate follows:
| 2023 |  |  | 2022 |  |  | 2021 |
US federal statutory rate |  | 21 | % |  |  | 21 | % |  |  | 21 | %
Charges and credits (See Note 3) |  | - |  |  |  | (1 | ) |  |  | - |
Other |  | (2 | ) |  |  | (2 | ) |  |  | (2 | )
|  | 19 | % |  |  | 18 | % |  |  | 19 | %
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) |
| 2023 |  |  | 2022 |  |  | 2021 |
Balance at beginning of year | $ | 893 |  |  | $ | 1,001 |  |  | $ | 1,271 |
Additions based on tax positions related to the current year |  | 66 |  |  |  | 41 |  |  |  | 38 |
Additions for tax positions of prior years |  | 91 |  |  |  | 64 |  |  |  | 19 |
Impact of changes in exchange rates |  | (25 | ) |  |  | (38 | ) |  |  | (24 | )
Settlements with tax authorities |  | (36 | ) |  |  | (37 | ) |  |  | (49 | )
Reductions for tax positions of prior years |  | (176 | ) |  |  | (94 | ) |  |  | (228 | )
Reductions due to the lapse of statute of limitations |  | (30 | ) |  |  | (44 | ) |  |  | (26 | )
| $ | 783 |  |  | $ | 893 |  |  | $ | 1,001 |
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 | 2017 - 2023
Ecuador | 2019 - 2023
Mexico | 2016 - 2023
Norway | 2018 - 2023
Russia | 2021 - 2023
Saudi Arabia | 2016 - 2023
United Kingdom | 2017 - 2023
United States | 2020 - 2023

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