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Retirement Programs | 3 Months Ended
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Mar. 31, 2024
Retirement Benefits [Abstract] |
Retirement Programs | Retirement Programs The components of net pension and postretirement benefits other than pensions (“OPEB”) costs for the three months ended March 31, 2024 and 2023 are shown below:
| Quarter Ended March 31, |  |
(Millions of dollars) | 2024 |  | 2023 |  |  |  |
Amount recognized in Operating Profit |  |  |  |  |  |  |
Service cost | $ | 21 |  |  | $ | 21 |  |  |  |  |
Amount recognized in Net pension and OPEB cost (benefit), excluding service cost |  |  |  |  |  |  |
Interest cost | 91 |  |  | 92 |  |  |  |  |
Expected return on plan assets | (138) |  |  | (129) |  |  |  |  |
Net amortization and deferral | (3) |  |  | (8) |  |  |  |  |
| (50) |  |  | (45) |  |  |  |  |
Net periodic benefit cost (benefit) | $ | (29) |  |  | $ | (24) |  |  |  |  |
Components of net periodic benefit expense for other post-retirement plans for the three months ended March 31, 2024 and 2023 were not material. Linde estimates that 2024 required contributions to its pension plans will be in the range of approximately $30 million to $40 million, of which $11 million have been made through March 31, 2024.

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