CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2024	Jun. 30, 2023
Operations
Net Income – Linde plc	$ 3,290	$ 3,091
Add: Noncontrolling interests	75	73
Net Income (including noncontrolling interests)	3,365	3,164
Adjustments to reconcile net income to net cash provided by operating activities:
Other charges, net of payments	(75)	(61)
Depreciation and amortization	1,907	1,908
Deferred income taxes	(184)	(61)
Share-based compensation	78	66
Working capital:
Accounts receivable	(422)	(175)
Inventory	(23)	(85)
Prepaid and other current assets	(62)	(39)
Payables and accruals	(393)	(458)
Contract assets and liabilities, net	(189)	117
Pension contributions	(24)	(25)
Long-term assets, liabilities and other	(95)	(293)
Net cash provided by (used for) operating activities	3,883	4,058
Investing
Capital expenditures	(2,181)	(1,688)
Acquisitions, net of cash acquired	(152)	(834)
Divestitures, net of cash divested and asset sales	22	24
Net cash provided by (used for) investing activities	(2,311)	(2,498)
Financing
Short-term debt borrowings (repayments) - net	(1,336)	(1,116)
Long-term debt borrowings	4,828	2,115
Long-term debt repayments	(957)	(1,641)
Issuances of ordinary shares	21	21
Purchases of ordinary shares	(2,481)	(1,767)
Cash dividends - Linde plc shareholders	(1,334)	(1,246)
Noncontrolling interest transactions and other	(217)	(22)
Net cash provided by (used for) financing activities	(1,476)	(3,656)
Effect of exchange rate changes on cash and cash equivalents	(134)	17
Change in cash and cash equivalents	(38)	(2,079)
Cash and cash equivalents, beginning-of-period	4,664	5,436
Cash and cash equivalents, end-of-period	$ 4,626	$ 3,357