CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Sep. 30, 2023	Dec. 31, 2022
Assets
Cash and cash equivalents	$ 3,894	$ 5,436
Accounts receivable - net	4,692	4,559
Contract assets	151	124
Inventories	2,078	1,978
Prepaid and other current assets	922	950
Total Current Assets	11,737	13,047
Property, plant and equipment - net	23,624	23,548
Goodwill	25,955	25,817
Other intangible assets - net	12,092	12,420
Other long-term assets	4,419	4,826
Total Assets	77,827	79,658
Liabilities and equity
Accounts payable	2,750	2,995
Short-term debt	3,849	4,117
Current portion of long-term debt	922	1,599
Contract liabilities	1,985	3,073
Other current liabilities	4,656	4,695
Total Current Liabilities	14,162	16,479
Long-term debt	13,232	12,198
Other long-term liabilities	10,195	9,594
Total Liabilities	37,589	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	39,803	40,005
Retained earnings	7,940	20,541
Accumulated other comprehensive income (loss)	(6,676)	(5,782)
Less: Treasury shares, at cost (2023 – 5,876,486 shares and 2022 – 59,555,235 shares)	(2,169)	(14,737)
Total Linde plc Shareholders’ Equity	38,898	40,028
Noncontrolling interests	1,327	1,346
Total Equity	40,225	41,374
Total Liabilities and Equity	$ 77,827	$ 79,658