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Business Combination and Divestitures (Tables)
12 Months Ended
Dec. 31, 2020
Business Combinations [Abstract]  
Actual and Pro Forma Sales and Income (Loss) From Continuing Operations The following table provides Linde AG “Sales” and “Income (loss) from continuing operations” included in the company's results for the period November 1 through December 31, 2018.
Millions of dollars
Linde AG Results of OperationsNovember 1, - December 31, 2018
Sales$2,873 
Income (loss) from continuing operations*$(385)
*Includes net charges of $451 million related to the impacts of purchase accounting.
The unaudited pro forma results are summarized below:
Millions of dollars2018
Sales (a)$29,774 
Income from continuing operations$4,739 
(a) Includes sales from Praxair's merger-related divestitures of $1,625 million for the year ended December 31, 2018.
Summary of Discontinued Operations As such, operations related to the Linde AG merger-related divestitures are included within Income from discontinued operations, net of tax for periods subsequent to the merger, as summarized below:
Millions of dollars20202019November 1, - December 31, 2018
Net sales$$449 $388 
Cost of sales251 173 
Other operating costs43 90 
Operating profit$$155 $125 
Income from equity investments
Income taxes— 54 
Income from discontinued operations, net of tax$$109 $117 
Noncontrolling interests— (7)(9)
Income from continuing operations, net of tax and noncontrolling interests$$102 $108