Company: LIN
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0001628280-25-007990
Chunk: 32

Company: LINDE PLC
Filing Date: 2025-02-26
Form: 10-K
Item: Item 8
Chunk 32
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 Foreign currency translation(530)(107)(113)(750)Disposals(10)(2)(48)(60)Other *11 4 154 169 Balance, December 31, 202410,972 2,504 1,934 15,410 Less: accumulated amortization:Balance, December 31, 2023(2,270)(233)(1,099)(3,602)Amortization expense (Note 7)(416)(36)(102)(554)Foreign currency translation116 5 66 187 Disposals2 — 42 44 Other *(3)(1)(151)(155)Balance, December 31, 2024(2,571)(265)(1,244)(4,080)Net Balance, December 31, 2024$8,401 $2,239 $690 $11,330 

65

(Millions of dollars) For the year ended December 31, 2023Customer RelationshipsBrands/TradenamesOther Intangible AssetsTotalCost:Balance, December 31, 2022$11,062 $2,565 $1,697 $15,324 Additions258 6 50 314 Foreign currency translation185 38 41 264 Disposals(3)— (20)(23)Other *(23)— 145 122 Balance, December 31, 202311,479 2,609 1,913 16,001 Less: accumulated amortization:Balance, December 31, 2022(1,841)(196)(867)(2,904)Amortization expense (Note 7)(423)(36)(91)(550)Foreign currency translation(36)(1)(24)(61)Disposals— — 21 21 Other *30 — (138)(108)Balance, December 31, 2023(2,270)(233)(1,099)(3,602)Net balance at December 31, 2023$9,209 $2,376 $814 $12,399 *Other primarily relates to the write-off of fully amortized assets and reclassifications.There are no expected residual values related to these intangible assets. Amortization expense for the years ended December 31, 2024, 2023 and 2022 was $554 million, $550 million and