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Segment Information
 12 Months Ended
Dec. 31, 2021
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, 2021, 2020 and 2019.
(Millions of dollars)202120202019
Sales (a)
Americas$12,103 $10,459 $10,989 
EMEA7,643 6,449 6,643 
APAC6,133 5,687 5,779 
Engineering2,867 2,851 2,799 
Other2,047 1,797 1,953 
Total Segment Sales30,793 27,243 28,163 
Merger-related divestitures— — 65 
Total Sales$30,793 $27,243 $28,228 
 
202120202019
Segment Operating Profit
Americas$3,368 $2,773 $2,577 
EMEA1,889 1,465 1,367 
APAC1,502 1,277 1,184 
Engineering473 435 390 
Other(56)(153)(246)
Reported Segment operating profit7,176 5,797 5,272 
Cost reduction programs and other charges (Note 3)(273)(506)(567)
Net gain on sale of business— — 164 
Purchase accounting impacts - Linde AG(1,919)(1,969)(1,952)
Merger-related divestitures— — 16 
Total operating profit$4,984 $3,322 $2,933 
202120202019
Depreciation and Amortization
Americas$1,243 $1,196 $1,195 
EMEA752 723 749 
APAC611 619 613 
Engineering39 36 35 
Other127 132 143 
Segment depreciation and amortization2,772 2,706 2,735 
Purchase accounting impacts - Linde AG1,863 1,920 1,940 
Total depreciation and amortization$4,635 $4,626 $4,675 
202120202019
Capital Expenditures and Acquisitions
Americas$1,354 $1,425 $1,814 
EMEA669 670 738 
APAC995 1,214 1,231 
Engineering25 13 79 
Other131 146 45 
Total Capital Expenditures and Acquisitions$3,174 $3,468 $3,907 
202120202019
Sales by Major Country
United States$9,123 $8,475 $8,604 
Germany3,601 3,740 3,630 
China2,562 2,061 2,005 
United Kingdom2,060 1,595 1,653 
Australia1,307 1,071 1,127 
Brazil1,065 822 994 
Other – non-U.S.11,075 9,479 10,215 
Total sales$30,793 $27,243 $28,228 
202120202019
Long-lived Assets by Major Country (b)
United States$7,659 $7,777 $7,498 
Germany2,003 2,394 2,429 
China2,385 2,413 2,254 
United Kingdom1,078 1,313 1,479 
Australia872 1,105 1,214 
Brazil705 734 956 
Other – non-U.S.11,301 12,976 13,234 
Total long-lived assets$26,003 $28,711 $29,064 
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(a)Sales reflect external sales only. Intersegment sales, primarily from Engineering to the industrial gases segments, were not material.
(b)Long-lived assets include property, plant and equipment - net.