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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2022
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 |  | 2022 |  | 2021 |  | 2020
Domestic |  | $ | 11,314 |  |  | $ | 1,966 |  |  | $ | (15,322) |
Foreign |  | 2,803 |  |  | 1,739 |  |  | (383) |
Total |  | $ | 14,117 |  |  | $ | 3,705 |  |  | $ | (15,705) |
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 |  | 2022 |  | 2021 |  | 2020
Current |  |  |  |  |  |
Federal |  | $ | 1,272 |  |  | $ | 173 |  |  | $ | (126) |
State and local |  | 105 |  |  | 36 |  |  | 6 |
Foreign |  | 1,080 |  |  | 660 |  |  | 465 |
Total current tax expense |  | $ | 2,457 |  |  | $ | 869 |  |  | $ | 345 |
Deferred |  |  |  |  |  |
Federal |  | (1,569) |  |  | 191 |  |  | (2,384) |
State and local |  | (57) |  |  | (153) |  |  | (103) |
Foreign |  | (18) |  |  | 8 |  |  | (30) |
Total deferred tax expense (benefit) |  | $ | (1,644) |  |  | $ | 46 |  |  | $ | (2,517) |
Total income tax expense (benefit) |  | $ | 813 |  |  | $ | 915 |  |  | $ | (2,172) |
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:
|  | 2022 |  | 2021 |  | 2020
U.S. federal statutory tax rate |  | 21 | % |  | 21 | % |  | 21 | %
Legal entity reorganization |  | (18) |  |  | — |  |  | — |
Enhanced oil recovery credit and other general business credits |  | — |  |  | (3) |  |  | — |
Goodwill impairment |  | — |  |  | — |  |  | (3) |
Capital loss |  | — |  |  | (2) |  |  | — |
Tax impact from foreign operations |  | 3 |  |  | 8 |  |  | (4) |
State income taxes, net of federal benefit |  | — |  |  | (2) |  |  | — |
Other |  | — |  |  | 3 |  |  | — |
Worldwide effective tax rate |  | 6 | % |  | 25 | % |  | 14 | %
Schedule of tax effects of temporary differences resulting in deferred income taxes | The tax effects of temporary differences resulting in deferred income taxes as of December 31:
millions |  | 2022 |  | 2021
Deferred tax liabilities |  |  |  |
Property, plant and equipment differences |  | $ | (7,218) |  |  | $ | (9,905) |
Equity investments, partnerships and international subsidiaries |  | (441) |  |  | (571) |
Gross long-term deferred tax liabilities |  | (7,659) |  |  | (10,476) |
Deferred tax assets |  |  |  |
Environmental reserves |  | 229 |  |  | 242 |
Postretirement benefit accruals |  | 235 |  |  | 285 |
Deferred compensation and benefits |  | 207 |  |  | 286 |
Asset retirement obligations |  | 799 |  |  | 850 |
Foreign tax credit carryforwards |  | 3,622 |  |  | 3,904 |
General business credit carryforwards |  | 30 |  |  | 698 |
Net operating loss carryforward |  | 1,058 |  |  | 1,628 |
Interest expense carryforward |  | 11 |  |  | 28 |
All other |  | 771 |  |  | 689 |
Gross long-term deferred tax assets |  | 6,962 |  |  | 8,610 |
Valuation allowance |  | (4,785) |  |  | (5,136) |
Net long-term deferred tax assets |  | $ | 2,177 |  |  | $ | 3,474 |
Total deferred income tax liability, net |  | $ | (5,482) |  |  | $ | (7,002) |
Less: foreign deferred tax asset in long-term receivables and other assets, net |  | (30) |  |  | (37) |
Total deferred income tax liability, gross |  | $ | (5,512) |  |  | $ | (7,039) |
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 |  | 2022 |  | 2021 |  | 2020
Balance as of January 1 |  | $ | 2,026 |  |  | $ | 2,045 |  |  | $ | 2,173 |
Increases related to prior-year positions |  | 2 |  |  | 75 |  |  | 14 |
Settlements |  | — |  |  | (80) |  |  | (42) |
Reductions for tax positions of prior years |  | (18) |  |  | (14) |  |  | (100) |
Balance as of December 31 |  | $ | 2,010 |  |  | $ | 2,026 |  |  | $ | 2,045 |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&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 https://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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