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Segment Information | 12 Months Ended
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Dec. 31, 2023
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, 2023, 2022 and 2021.
(Millions of dollars) | 2023 |  | 2022 |  | 2021
Sales (a) |  |  |  |  |
Americas | $ | 14,304 |  |  | $ | 13,874 |  |  | $ | 12,103 |
EMEA | 8,542 |  |  | 8,443 |  |  | 7,643 |
APAC | 6,559 |  |  | 6,480 |  |  | 6,133 |
Engineering | 2,160 |  |  | 2,762 |  |  | 2,867 |
Other | 1,289 |  |  | 1,805 |  |  | 2,047 |
Total Sales | $ | 32,854 |  |  | $ | 33,364 |  |  | $ | 30,793 |
| 2023 |  | 2022 |  | 2021
Segment Operating Profit |  |  |  |  |
Americas | $ | 4,244 |  |  | $ | 3,732 |  |  | $ | 3,368 |
EMEA | 2,486 |  |  | 2,013 |  |  | 1,889 |
APAC | 1,806 |  |  | 1,670 |  |  | 1,502 |
Engineering | 491 |  |  | 555 |  |  | 473 |
Other | 43 |  |  | (66) |  |  | (56) |
Reported Segment operating profit | 9,070 |  |  | 7,904 |  |  | 7,176 |
Other charges (Note 3) | (40) |  |  | (1,029) |  |  | (273) |
Purchase accounting impacts - Linde AG | (1,006) |  |  | (1,506) |  |  | (1,919) |
Total operating profit | $ | 8,024 |  |  | $ | 5,369 |  |  | $ | 4,984 |
| 2023 |  | 2022 |  | 2021
Depreciation and Amortization |  |  |  |  |
Americas | $ | 1,423 |  |  | $ | 1,320 |  |  | $ | 1,243 |
EMEA | 640 |  |  | 661 |  |  | 752 |
APAC | 633 |  |  | 593 |  |  | 611 |
Engineering | 33 |  |  | 33 |  |  | 39 |
Other | 96 |  |  | 116 |  |  | 127 |
Segment depreciation and amortization | 2,825 |  |  | 2,723 |  |  | 2,772 |
Purchase accounting impacts - Linde AG | 991 |  |  | 1,481 |  |  | 1,863 |
Total depreciation and amortization | $ | 3,816 |  |  | $ | 4,204 |  |  | $ | 4,635 |
| 2023 |  | 2022 |  | 2021
Capital Expenditures and Acquisitions |  |  |  |  |
Americas | $ | 2,999 |  |  | $ | 1,698 |  |  | $ | 1,354 |
EMEA | 635 |  |  | 550 |  |  | 669 |
APAC | 975 |  |  | 889 |  |  | 995 |
Engineering | 24 |  |  | 28 |  |  | 25 |
Other | 107 |  |  | 118 |  |  | 131 |
Total Capital Expenditures and Acquisitions | $ | 4,740 |  |  | $ | 3,283 |  |  | $ | 3,174 |
| 2023 |  | 2022 |  | 2021
Sales by Major Country |  |  |  |  |
United States | $ | 10,566 |  |  | $ | 10,553 |  |  | $ | 9,123 |
Germany (c) | 2,827 |  |  | 3,662 |  |  | 3,601 |
China | 2,585 |  |  | 2,643 |  |  | 2,562 |
United Kingdom | 1,507 |  |  | 1,954 |  |  | 2,060 |
Australia | 1,303 |  |  | 1,372 |  |  | 1,307 |
Brazil | 1,302 |  |  | 1,158 |  |  | 1,065 |
Other – non-U.S. | 12,764 |  |  | 12,022 |  |  | 11,075 |
Total sales | $ | 32,854 |  |  | $ | 33,364 |  |  | $ | 30,793 |
| 2023 |  | 2022 |  | 2021
Long-lived Assets by Major Country (b) |  |  |  |  |
United States | $ | 8,490 |  |  | $ | 7,663 |  |  | $ | 7,659 |
Germany | 1,584 |  |  | 1,678 |  |  | 2,003 |
China | 2,063 |  |  | 2,176 |  |  | 2,385 |
United Kingdom | 684 |  |  | 704 |  |  | 1,078 |
Australia | 654 |  |  | 688 |  |  | 872 |
Brazil | 836 |  |  | 720 |  |  | 705 |
Other – non-U.S. | 10,241 |  |  | 9,919 |  |  | 11,301 |
Total long-lived assets | $ | 24,552 |  |  | $ | 23,548 |  |  | $ | 26,003 |
________________________ (a)Sales reflect external sales only. Intersegment sales, primarily from Engineering to the industrial gases segments, were $1,479 million, $1,035 million and $896 million for the year ended December 31, 2023, 2022 and 2021, respectively. (b)Long-lived assets include property, plant and equipment - net. (c)Sales in Germany include Engineering sales to third parties, locally and internationally, which represent 35%, 44% and 53% of Germany sales in 2023, 2022 and 2021, respectively.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-15 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 31 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-31 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 42 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-42 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 40 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-40 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//280/tableOfContent Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 26 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-26 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 34 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-34 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 41 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-41 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 21 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-21 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482810/280-10-50-32 + Details
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