CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operations
Net Income – Linde plc	$ 1,516	$ 1,174
Add: Noncontrolling interests	36	36
Net Income (including noncontrolling interests)	1,552	1,210
Adjustments to reconcile net income to net cash provided by operating activities:
Other charges, net of payments	(61)	(34)
Depreciation and amortization	948	1,112
Deferred income taxes	4	(59)
Share-based compensation	30	34
Working capital:
Accounts receivable	(131)	(340)
Inventory	(59)	(35)
Prepaid and other current assets	(5)	(107)
Payables and accruals	(64)	51
Contract assets and liabilities, net	(66)	192
Pension contributions	(10)	(13)
Long-term assets, liabilities and other	(230)	(11)
Net cash provided by (used by) operating activities	1,908	2,000
Investing
Capital expenditures	(829)	(649)
Acquisitions, net of cash acquired	(808)	(43)
Divestitures, net of cash divested and asset sales	3	27
Net cash provided by (used for) investing activities	(1,634)	(665)
Financing
Short-term debt borrowings (repayments) - net	1,199	1,416
Long-term debt borrowings	60	2,296
Long-term debt repayments	(542)	(1,166)
Issuances of ordinary shares	13	10
Purchases of ordinary shares	(859)	(1,719)
Cash dividends - Linde plc shareholders	(623)	(592)
Noncontrolling interest transactions and other	(12)	(1)
Net cash provided by (used for) financing activities	(764)	244
Effect of exchange rate changes on cash and cash equivalents	16	62
Change in cash and cash equivalents	(474)	1,641
Cash and cash equivalents, beginning-of-period	5,436	2,823
Cash and cash equivalents, end-of-period	$ 4,962	$ 4,464