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Supplemental Information | 3 Months Ended
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Mar. 31, 2024
Supplemental Information [Abstract] |
Supplemental Information | Supplemental Information Receivables Linde applies loss rates that are lifetime expected credit losses at initial recognition of the receivables. These expected loss rates are based on an analysis of the actual historical default rates for each business, taking regional circumstances into account. If necessary, these historical default rates are adjusted to reflect the impact of current changes in the macroeconomic environment using forward-looking information. The loss rates are also evaluated based on the expectations of the responsible management team regarding the collectability of the receivables. Gross trade receivables aged less than one year were $4,920 million and $4,667 million at March 31, 2024 and December 31, 2023, respectively, and gross receivables aged greater than one year were $372 million and $354 million at March 31, 2024 and December 31, 2023, respectively. Other receivables were $167 million and $154 million at March 31, 2024 and December 31, 2023, respectively. Receivables aged greater than one year are generally fully reserved unless specific circumstances warrant exceptions, such as those backed by federal governments. Accounts receivable net of reserves were $5,009 million at March 31, 2024 and $4,718 million at December 31, 2023. Allowances for expected credit losses were $450 million at March 31, 2024 and $457 million at December 31, 2023. Provisions for expected credit losses were $44 million and $53 million for the three months ended March 31, 2024 and 2023, respectively. The allowance activity in the three months ended March 31, 2024 and 2023 related to write-offs of uncollectible amounts, net of recoveries and currency movements is not material. Inventories The following is a summary of Linde's consolidated inventories:
(Millions of dollars) | March 31, 2024 |  | December 31, 2023
Inventories |  |  |
Raw materials and supplies | $ | 604 |  |  | $ | 614 |
Work in process | 410 |  |  | 390 |
Finished goods | 1,086 |  |  | 1,111 |
Total inventories | $ | 2,100 |  |  | $ | 2,115 |

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