CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Operations
Net Income – Linde plc	$ 1,627	$ 1,516
Add: Noncontrolling interests	38	36
Net Income (including noncontrolling interests)	1,665	1,552
Adjustments to reconcile net income to net cash provided by operating activities:
Other charges, net of payments	(55)	(61)
Depreciation and amortization	949	948
Deferred income taxes	(35)	4
Share-based compensation	38	30
Working capital:
Accounts receivable	(361)	(131)
Inventory	(27)	(59)
Prepaid and other current assets	(50)	(5)
Payables and accruals	(65)	(64)
Contract assets and liabilities, net	(50)	(66)
Pension contributions	(11)	(10)
Long-term assets, liabilities and other	(44)	(230)
Net cash provided by (used for) operating activities	1,954	1,908
Investing
Capital expenditures	(1,048)	(829)
Acquisitions, net of cash acquired	0	(808)
Divestitures, net of cash divested and asset sales	7	3
Net cash provided by (used for) investing activities	(1,041)	(1,634)
Financing
Short-term debt borrowings (repayments) - net	(631)	1,199
Long-term debt borrowings	2,456	60
Long-term debt repayments	(610)	(542)
Issuances of ordinary shares	16	13
Purchases of ordinary shares	(1,041)	(859)
Cash dividends - Linde plc shareholders	(669)	(623)
Noncontrolling interest transactions and other	(189)	(12)
Net cash provided by (used for) financing activities	(668)	(764)
Effect of exchange rate changes on cash and cash equivalents	(61)	16
Change in cash and cash equivalents	184	(474)
Cash and cash equivalents, beginning-of-period	4,664	5,436
Cash and cash equivalents, end-of-period	$ 4,848	$ 4,962