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Income statement analysis - Summary of Non-Operating Income and Expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2017
Dec. 31, 2016
Dec. 31, 2015
Interest and other income      
Interest income $ 288 $ 183 $ 226
Other income 369 323 385
Finance income 657 506 611
Currency exchange losses charged to the income statementa 83 698 8
Expenditure on research and development 391 400 418
Finance costs      
Interest payable 1,718 1,221 1,065
Capitalized at 2.25% (2016 1.81% and 2015 1.75%)b (297) (244) (179)
Unwinding of discount on provisions and other payables 653 698 461
Finance costs [1] $ 2,074 $ 1,675 $ 1,347
Capitalisation rate of borrowing costs eligible for capitalisation 2.25% 1.81% 1.75%
Tax relief on capitalized interest $ 64 $ 56 $ 42
[1] See Note 2 for information on the impact of the Gulf of Mexico oil spill on these income statement line items.