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Segment Information
 12 Months Ended
Dec. 31, 2020
Segment Reporting [Abstract]  
Segment Information SEGMENT INFORMATION
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 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 is 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.

The table below presents information about reportable segments for the years ended December 31, 2020, 2019 and 2018. The years ended December 31, 2020 and 2019 reflect the results of the combined business 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)202020192018
Sales (a)
Americas$10,459 $10,989 $8,017 
EMEA6,449 6,643 2,644 
APAC5,687 5,779 2,446 
Engineering2,851 2,799 459 
Other1,797 1,953 1,270 
Total Segment Sales27,243 28,163 14,836 
Merger-related divestitures— 65 — 
Total Sales$27,243 $28,228 $14,836 
 
202020192018
Segment Operating Profit
Americas$2,773 $2,577 $2,053 
EMEA1,465 1,367 481 
APAC1,277 1,184 465 
Engineering435 390 14 
Other(153)(246)(37)
Reported Segment operating profit5,797 5,272 2,976 
Cost reduction programs and other charges (Note 3)(506)(567)(309)
Net gain on sale of business— 164 3,294 
Purchase accounting impacts - Linde AG(1,969)(1,952)(714)
Merger-related divestitures— 16 — 
Total operating profit$3,322 $2,933 $5,247 
202020192018
Depreciation and Amortization
Americas$1,196 $1,195 $860 
EMEA723 749 269 
APAC619 613 271 
Engineering36 35 5 
Other132 143 79 
Segment depreciation and amortization2,706 2,735 1,484 
Purchase accounting impacts - Linde AG1,920 1,940 346 
Total depreciation and amortization$4,626 $4,675 $1,830 
202020192018
Capital Expenditures and Acquisitions
Americas$1,425 $1,814 $1,068 
EMEA670 738 329 
APAC1,214 1,231 372 
Engineering13 79 27 
Other146 45 112 
Total Capital Expenditures and Acquisitions$3,468 $3,907 $1,908 
202020192018
Sales by Major Country
United States$8,475 $8,604 $5,942 
Germany3,740 3,630 868 
China2,061 2,005 1,032 
United Kingdom1,595 1,653 398 
Australia1,071 1,127 183 
Brazil822 994 1,003 
Other – International9,479 10,215 5,410 
Total sales$27,243 $28,228 $14,836 
202020192018
Long-lived Assets by Major Country (b)
United States$7,777 $7,498 $7,189 
Germany2,394 2,429 2,411 
China2,413 2,254 2,237 
United Kingdom1,313 1,479 1,582 
Australia1,105 1,214 1,476 
Brazil734 956 1,012 
Other – International12,976 13,234 13,810 
Total long-lived assets$28,711 $29,064 $29,717 
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(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.