CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2024	Sep. 30, 2023
Operations
Net income - Linde plc	$ 4,840	$ 4,656
Add: Noncontrolling interests	128	109
Net Income (including noncontrolling interests)	4,968	4,765
Adjustments to reconcile net income to net cash provided by operating activities:
Cost reduction program and other charges	52	(91)
Depreciation and amortization	2,867	2,867
Deferred income taxes	(308)	(172)
Share-based compensation	120	102
Working capital:
Accounts receivable	(198)	(169)
Inventory	32	(125)
Prepaid and other current assets	(62)	31
Payables and accruals	(378)	(268)
Contract assets and liabilities, net	(310)	(4)
Pension contributions	(29)	(35)
Long-term assets, liabilities and other	(140)	(323)
Net cash provided by (used for) operating activities	6,614	6,578
Investing
Capital expenditures	(3,247)	(2,636)
Acquisitions, net of cash acquired	(175)	(842)
Divestitures, net of cash divested and asset sales	154	34
Net cash provided by (used for) investing activities	(3,268)	(3,444)
Financing
Short-term debt borrowings (repayments) - net	(1,235)	(245)
Long-term debt borrowings	4,836	2,123
Long-term debt repayments	(973)	(1,651)
Issuances of ordinary shares	28	25
Purchases of ordinary shares	(3,148)	(2,925)
Cash dividends - Linde plc shareholders	(1,996)	(1,866)
Noncontrolling interest transactions and other	(261)	(81)
Net cash provided by (used for) financing activities	(2,749)	(4,620)
Effect of exchange rate changes on cash and cash equivalents	(74)	(56)
Change in cash and cash equivalents	523	(1,542)
Cash and cash equivalents, beginning-of-period	4,664	5,436
Cash and cash equivalents, end-of-period	$ 5,187	$ 3,894