Company: LIN
Filing Date: 2025-02-26
Form Type: 10-K
Source: 0001628280-25-007990
Chunk: 29

Company: LINDE PLC
Filing Date: 2025-02-26
Form: 10-K
Item: Item 8
Chunk 29
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926 $4,156 PayablesLinde has agreements to provide supplier finance programs which facilitate participating suppliers' ability to finance payment obligations of the company with designated third-party financial institutions. The outstanding payment obligations under the company’s supplier finance programs are included in the consolidated balance sheets and were not material as of December 31, 2024 or 2023.December 31,20242023Other Long-term LiabilitiesPension and postretirement (Note 16)$519 $693 Tax liabilities for uncertain tax positions (Note 5)210 216 Tax Act liabilities (g)— 80 Lease liability (Note 4)756 715 Interest and penalties for uncertain tax positions (Note 5)16 14 Insurance reserves60 54 Asset retirement obligation305 305 Unrealized losses on derivatives (Note 12)9 6 Cost reduction programs and other charges (Note 3)66 68 Contingent liabilities (Note 17)1,646 1,148 Other 428 505 $4,015 $3,804  December 31,20242023Deferred CreditsDeferred income taxes (Note 5) $5,659 $5,749 Contract liabilities (Note 19)1,098 1,049 $6,757 $6,798 

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December 31,20242023Accumulated Other Comprehensive Income (Loss)Cumulative translation adjustment - net of taxes:Americas (h)$(4,422)$(3,618)EMEA (h)(1,235)(737)APAC (h)(1,736)(1,037)Engineering(432)(93)Other858 113 (6,967)(5,372)Derivatives – net of taxes(6)7 Pension/OPEB funded status obligation (net of $95 million  tax obligation in 2024 and $60 million tax benefit in 2023) (Note 16)79 (440)$(6,894)$(5,805)(a)Depreciation and amortization expense in 2024 include $467 million and $456 million, respectively, of Linde AG purchase accounting impacts. In 2023, depreciation and amortization expense include $529 million and $462 million, respectively, of Linde AG purchase accounting impacts.(b)    Includes estimated income tax payments of $221 million in 202