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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2019
Income Tax Disclosure [Abstract] |
Schedule of domestic and foreign components of income (loss) from continuing operations before domestic and foreign income taxes | The following summarizes domestic and foreign components of income (loss) from continuing operations before domestic and foreign income taxes for the years ended December 31:
millions |  | 2019 |  |  | 2018 |  |  | 2017 |
Domestic |  | $ | (1,632 | ) |  | $ | 3,431 |  |  | $ | (609 | )
Foreign |  | 1,818 |  |  | 2,177 |  |  | 1,937 |
Total |  | $ | 186 |  |  | $ | 5,608 |  |  | $ | 1,328 |
Schedule of provisions (credits) for domestic and foreign income taxes on continuing operations | The following summarizes components of income tax expense (benefit) on continuing operations for the years ended December 31:
millions |  | 2019 |  |  | 2018 |  |  | 2017 |
Current |  |  |  |  |  |
Federal |  | $ | 33 |  |  | $ | (23 | ) |  | $ | (81 | )
State and Local |  | 46 |  |  | 52 |  |  | 11 |
Foreign |  | 1,641 |  |  | 1,077 |  |  | 806 |
Total current tax expense |  | $ | 1,720 |  |  | $ | 1,106 |  |  | $ | 736 |
Deferred |  |  |  |  |  |
Federal |  | (130 | ) |  | 422 |  |  | (856 | )
State and Local |  | 17 |  |  | 12 |  |  | 23 |
Foreign |  | (914 | ) |  | (63 | ) |  | 114 |
Total deferred tax expense (benefit) |  | $ | (1,027 | ) |  | $ | 371 |  |  | $ | (719 | )
Total income tax expense |  | $ | 693 |  |  | $ | 1,477 |  |  | $ | 17 |
Schedule of reconciliation of the United States federal statutory income tax rate to Occidental's worldwide effective tax rate on income from continuing operations stated as a percentage of pre-tax income | The following reconciliation of the U.S federal statutory income tax rate to Occidental’s worldwide effective tax rate on income from continuing operations for the years ended December 31 is stated as a percentage of income (loss) from continuing operations before income taxes:
|  | 2019 |  |  | 2018 |  |  | 2017 |
U.S. federal statutory tax rate |  | 21 | % |  | 21 | % |  | 35 | %
Enhanced oil recovery credit and other general business credits |  | (4 | ) |  | (3 | ) |  | (9 | )
Change in federal income tax rate |  | — |  |  | — |  |  | (44 | )
Tax (benefit) expense due to reversal of indefinite reinvestment assertion |  | — |  |  | (2 | ) |  | 7 |
Tax impact from foreign operations |  | 187 |  |  | 11 |  |  | 12 |
State income taxes, net of federal benefit |  | 28 |  |  | 1 |  |  | 2 |
Uncertain tax positions |  | 13 |  |  | — |  |  | — |
Transaction costs |  | 19 |  |  | — |  |  | — |
Non-controlling interest |  | (16 | ) |  | — |  |  | — |
Executive compensation limitation |  | 24 |  |  | — |  |  | — |
Stock warrants |  | (9 | ) |  | — |  |  | — |
WES loss of control |  | 113 |  |  | — |  |  | — |
Other |  | (3 | ) |  | (2 | ) |  | (2 | )
Worldwide effective tax rate |  | 373 | % |  | 26 | % |  | 1 | %
Schedule of tax effects of temporary differences resulting in deferred income taxes | The tax effects of temporary differences resulting in deferred income taxes at December 31, 2019, and 2018 were as follows:
millions |  | 2019 |  |  | 2018 |
Deferred tax liabilities |  |  |  |
Property, plant and equipment differences |  | $ | (12,375 | ) |  | $ | (2,089 | )
Equity investments, partnerships and foreign subsidiaries |  | (989 | ) |  | (161 | )
Gross long-term deferred tax liabilities |  | (13,364 | ) |  | (2,250 | )
Deferred tax assets |  |  |  |
Environmental reserves |  | 261 |  |  | 195 |
Postretirement benefit accruals |  | 441 |  |  | 176 |
Deferred compensation and benefits |  | 266 |  |  | 170 |
Asset retirement obligations |  | 906 |  |  | 280 |
Foreign tax credit carryforwards |  | 4,379 |  |  | 2,356 |
General business credit carryforwards |  | 443 |  |  | 429 |
Net operating loss carryforward |  | 692 |  |  | 29 |
Interest expense carryforward |  | 492 |  |  | — |
All other |  | 782 |  |  | 111 |
Gross long-term deferred tax assets |  | 8,662 |  |  | 3,746 |
Valuation allowance |  | (4,959 | ) |  | (2,403 | )
Net long-term deferred tax assets |  | $ | 3,703 |  |  | $ | 1,343 |
Less: Foreign deferred tax asset in long-term receivables and other assets, net |  | $ | (56 | ) |  | $ | — |
Total deferred income taxes, net |  | $ | (9,717 | ) |  | $ | (907 | )
Schedule of reconciliation of the beginning and ending amount of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
millions |  | 2019 |  |  | 2018 |  |  | 2017 |
Balance at January 1 |  | $ | — |  |  | $ | 22 |  |  | $ | 22 |
Increase related to Anadarko Acquisition |  | 2,143 |  |  | — |  |  | — |
Increases related to current-year positions |  | 30 |  |  | — |  |  | — |
Settlements |  | — |  |  | (22 | ) |  | — |
Balance at December 31 |  | $ | 2,173 |  |  | $ | — |  |  | $ | 22 |

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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
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