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Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Millions | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Cost: |  |  |
Beginning cost | $ 15,324 | $ 16,173 |
Foreign currency translation | 264 |  |
Disposals | (23) |  |
Other | 122 | 100 |
Ending cost | 16,001 | 15,324 | $ 16,173
Less: accumulated amortization: |  |  |
Beginning accumulated amortization | (2,904) | (2,371) |
Amortization expense (Note 7) | (550) | (571) | (723)
Foreign currency translation | (61) | 98 |
Disposals | 21 | 50 |
Other | (108) | (110) |
Ending accumulated amortization | (3,602) | (2,904) | (2,371)
Net balance | 12,399 | 12,420 |
Customer Relationships |  |  |
Cost: |  |  |
Beginning cost | 11,062 | 11,859 |
Foreign currency translation | 185 |  |
Disposals | (3) |  |
Other | (23) | (16) |
Ending cost | 11,479 | 11,062 | 11,859
Less: accumulated amortization: |  |  |
Beginning accumulated amortization | (1,841) | (1,541) |
Amortization expense (Note 7) | (423) | (419) |
Foreign currency translation | (36) | 80 |
Disposals | 0 | 34 |
Other | 30 | 5 |
Ending accumulated amortization | (2,270) | (1,841) | (1,541)
Net balance | 9,209 | 9,221 |
Brands/Tradenames |  |  |
Cost: |  |  |
Beginning cost | 2,565 | 2,685 |
Foreign currency translation | 38 |  |
Disposals | 0 |  |
Other | 0 | 0 |
Ending cost | 2,609 | 2,565 | 2,685
Less: accumulated amortization: |  |  |
Beginning accumulated amortization | (196) | (159) |
Amortization expense (Note 7) | (36) | (42) |
Foreign currency translation | (1) | 5 |
Disposals | 0 | 0 |
Other | 0 | 0 |
Ending accumulated amortization | (233) | (196) | (159)
Net balance | 2,376 | 2,369 |
Other Intangible Assets |  |  |
Cost: |  |  |
Beginning cost | 1,697 | 1,629 |
Foreign currency translation | 41 |  |
Disposals | (20) |  |
Other | 145 | 116 |
Ending cost | 1,913 | 1,697 | 1,629
Less: accumulated amortization: |  |  |
Beginning accumulated amortization | (867) | (671) |
Amortization expense (Note 7) | (91) | (110) |
Foreign currency translation | (24) | 13 |
Disposals | 21 | 16 |
Other | (138) | (115) |
Ending accumulated amortization | (1,099) | (867) | $ (671)
Net balance | 814 | 830 |
Linde AG |  |  |
Cost: |  |  |
Additions | 314 | 72 |
Foreign currency translation |  | (836) |
Disposals |  | (185) |
Less: accumulated amortization: |  |  |
Amortization expense (Note 7) | (462) | (474) |
Linde AG | Customer Relationships |  |  |
Cost: |  |  |
Additions | 258 | 19 |
Foreign currency translation |  | (660) |
Disposals |  | (140) |
Linde AG | Brands/Tradenames |  |  |
Cost: |  |  |
Additions | 6 | 0 |
Foreign currency translation |  | (120) |
Disposals |  | 0 |
Linde AG | Other Intangible Assets |  |  |
Cost: |  |  |
Additions | $ 50 | 53 |
Foreign currency translation |  | (56) |
Disposals |  | $ (45) |

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