CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 4,962	$ 5,436
Accounts receivable - net	4,753	4,559
Contract assets	175	124
Inventories	2,054	1,978
Prepaid and other current assets	960	950
Total Current Assets	12,904	13,047
Property, plant and equipment - net	23,796	23,548
Goodwill	26,418	25,817
Other intangible assets - net	12,638	12,420
Other long-term assets	4,552	4,826
Total Assets	80,308	79,658
Liabilities and equity
Accounts payable	2,941	2,995
Short-term debt	5,337	4,117
Current portion of long-term debt	1,696	1,599
Contract liabilities	3,070	3,073
Other current liabilities	4,741	4,695
Total Current Liabilities	17,785	16,479
Long-term debt	11,744	12,198
Other long-term liabilities	9,443	9,594
Total Liabilities	38,972	38,271
Redeemable noncontrolling interests	13	13
Linde plc Shareholders’ Equity (Note 11):
Ordinary shares,€0.001 par value, authorized 1,750,000,000 shares, 2023 issued: 490,766,972 ordinary shares; 2022 issued: 552,012,862 ordinary shares	0	1
Additional paid-in capital	39,859	40,005
Retained earnings	6,092	20,541
Accumulated other comprehensive income (loss)	(5,810)	(5,782)
Less: Treasury shares, at cost (2023 – 514,984 shares and 2022 – 59,555,235 shares)	(171)	(14,737)
Total Linde plc Shareholders’ Equity	39,970	40,028
Noncontrolling interests	1,353	1,346
Total Equity	41,323	41,374
Total Liabilities and Equity	$ 80,308	$ 79,658