LYONDELLBASELL INDUSTRIES N.V., 10-K filed on 2/22/2024
Annual Report
v3.24.0.1
Audit Information
12 Months Ended
Dec. 31, 2023
Audit Information [Abstract]  
Auditor Firm ID 238
Auditor Name PricewaterhouseCoopers LLP
Auditor Location Houston, Texas
v3.24.0.1
Cover - USD ($)
$ in Billions
12 Months Ended
Dec. 31, 2023
Feb. 20, 2024
Jun. 30, 2023
Entity Addresses [Line Items]      
Document Type 10-K    
Document Annual Report true    
Document Period End Date Dec. 31, 2023    
Current Fiscal Year End Date --12-31    
Document Transition Report false    
Entity File Number 001-34726    
Entity Registrant Name LyondellBasell Industries N.V.    
Entity Incorporation, State or Country Code P7    
Entity Tax Identification Number 98-0646235    
Entity Address, Address Line One 1221 McKinney St.,    
Entity Address, Address Line Two Suite 300    
Entity Address, City or Town Houston,    
Entity Address, State or Province TX    
Entity Address, Country US    
Entity Address, Postal Zip Code 77010    
City Area Code (713)    
Local Phone Number 309-7200    
Title of 12(b) Security Ordinary Shares, €0.04 Par Value    
Trading Symbol LYB    
Security Exchange Name NYSE    
Entity Well-known Seasoned Issuer Yes    
Entity Voluntary Filers No    
Entity Current Reporting Status Yes    
Entity Interactive Data Current Yes    
Entity Filer Category Large Accelerated Filer    
Entity Small Business false    
Entity Emerging Growth Company false    
ICFR Auditor Attestation Flag true    
Document Financial Statement Error Correction [Flag] false    
Entity Shell Company false    
Entity Public Float     $ 23.6
Entity Common Stock, Shares Outstanding   324,523,140  
Documents Incorporated by Reference Portions of the 2024 Proxy Statement, in connection with the Company’s 2024 Annual Meeting of Shareholders (in Part III), as indicated herein.    
Entity Central Index Key 0001489393    
Document Fiscal Year Focus 2023    
Document Fiscal Period Focus FY    
Amendment Flag false    
United Kingdom      
Entity Addresses [Line Items]      
Entity Address, Address Line One 4th Floor, One Vine Street    
Entity Address, City or Town London    
Entity Address, Country GB    
Entity Address, Postal Zip Code W1J0AH    
Country Region +44 (0)    
City Area Code 207    
Local Phone Number 220 2600    
The Netherlands      
Entity Addresses [Line Items]      
Entity Address, Address Line One Delftseplein 27E    
Entity Address, City or Town Rotterdam    
Entity Address, Country NL    
Entity Address, Postal Zip Code 3013AA    
Country Region +31 (0)    
City Area Code 10    
Local Phone Number 2755 500    
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Consolidated Statements of Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Sales and other operating revenues:      
Sales and other operating revenues: $ 41,107 $ 50,451 $ 46,173
Operating costs and expenses:      
Cost of sales 35,849 43,847 37,397
Impairments 518 69 624
Selling, general and administrative expenses 1,557 1,310 1,255
Research and development expenses 130 124 124
Operating costs and expenses: 38,054 45,350 39,400
Operating income 3,053 5,101 6,773
Interest expense (477) (287) (519)
Interest income 129 29 9
Other (expense) income, net (58) (72) 62
Income from continuing operations before equity investments and income taxes 2,647 4,771 6,325
(Loss) income from equity investments (20) 5 461
Income from continuing operations before income taxes 2,627 4,776 6,786
Provision for income taxes 501 882 1,163
Income from continuing operations 2,126 3,894 5,623
Loss from discontinued operations, net of tax (5) (5) (6)
Net (loss) income 2,121 3,889 5,617
Dividends on redeemable non-controlling interests (7) (7) (7)
Net income attributable to the Company shareholders $ 2,114 $ 3,882 $ 5,610
Net income (loss) attributable to the Company shareholders —Basic:      
Continuing operations (in dollars per share) $ 6.50 $ 11.86 $ 16.79
Discontinued operations (in dollars per share) (0.02) (0.02) (0.02)
Basic (in dollars in per share) 6.48 11.84 16.77
Net income (loss) attributable to the Company shareholders - Diluted:      
Continuing operations (in dollars per share) 6.48 11.83 16.77
Discontinued operations (in dollars per share) (0.02) (0.02) (0.02)
Diluted (in dollars per share) $ 6.46 $ 11.81 $ 16.75
Trade      
Sales and other operating revenues:      
Sales and other operating revenues: $ 40,493 $ 49,439 $ 45,135
Related parties      
Sales and other operating revenues:      
Sales and other operating revenues: $ 614 $ 1,012 $ 1,038
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Consolidated Statements of Comprehensive Income - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Comprehensive Income [Abstract]      
Net income $ 2,121 $ 3,889 $ 5,617
Other comprehensive income (loss), net of tax—      
Financial derivatives (80) 208 72
Unrealized loss on available-for-sale debt securities 0 0 (1)
Defined benefit pension and other postretirement benefit plans (97) 346 224
Foreign currency translations 73 (123) (155)
Total other comprehensive (loss) income, net of tax (104) 431 140
Comprehensive income 2,017 4,320 5,757
Dividends on redeemable non-controlling interests (7) (7) (7)
Comprehensive income attributable to the Company shareholders $ 2,010 $ 4,313 $ 5,750
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Consolidated Balance Sheets - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Current assets:    
Cash and cash equivalents $ 3,390 $ 2,151
Restricted cash 15 5
Inventories 4,765 4,804
Prepaid expenses and other current assets 1,475 1,292
Total current assets 13,152 11,845
Operating lease assets 1,529 1,725
Property, plant and equipment, net 15,547 15,387
Equity investments 3,907 4,295
Goodwill 1,647 1,827
Intangible assets, net 641 662
Other assets 577 624
Total assets 37,000 36,365
Current liabilities:    
Current maturities of long-term debt 782 432
Short-term debt 117 349
Accrued and other current liabilities 2,436 2,396
Total current liabilities 7,150 6,760
Long-term debt 10,333 10,540
Operating lease liabilities 1,409 1,510
Other liabilities 2,164 1,954
Deferred income taxes 2,886 2,858
Commitments and contingencies
Redeemable non-controlling interests 114 114
Shareholders’ equity:    
Ordinary shares, €0.04 par value, 1,275 million shares authorized, 324,483,402 and 325,723,567 shares outstanding, respectively 19 19
Additional paid-in capital 6,145 6,119
Retained earnings 9,692 9,195
Accumulated other comprehensive loss (1,476) (1,372)
Treasury stock, at cost, 15,939,096 and 14,698,931 ordinary shares, respectively (1,450) (1,346)
Total Company share of shareholders’ equity 12,930 12,615
Non-controlling interests 14 14
Total equity 12,944 12,629
Total liabilities, redeemable non-controlling interests and equity 37,000 36,365
Trade    
Current assets:    
Accounts receivable: 3,356 3,392
Current liabilities:    
Accounts payable: 3,354 3,106
Related parties    
Current assets:    
Accounts receivable: 151 201
Current liabilities:    
Accounts payable: $ 461 $ 477
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Consolidated Balance Sheets (Parentheticals) - € / shares
Dec. 31, 2023
Dec. 31, 2022
Statement of Financial Position [Abstract]    
Ordinary shares par value (in euros per share) € 0.04 € 0.04
Ordinary shares, shares authorized (in shares) 1,275,000,000 1,275,000,000
Ordinary shares, shares outstanding (in shares) 324,483,402 325,723,567
Treasury stock, shares (in shares) 15,939,096 14,698,931
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Consolidated Statements of Cash Flows - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Cash flows from operating activities:      
Net income $ 2,121 $ 3,889 $ 5,617
Adjustments to reconcile net income to net cash provided by operating activities:      
Depreciation and amortization 1,534 1,267 1,393
Impairments 518 69 624
Amortization of debt-related costs 9 14 35
Share-based compensation 91 70 66
Equity investments—      
Equity loss (income) 20 (5) (461)
Distributions of earnings, net of tax 169 349 315
Deferred income tax provision (benefit) 43 369 (198)
Changes in assets and liabilities that provided (used) cash:      
Accounts receivable 110 1,005 (1,519)
Inventories 18 (91) (742)
Accounts payable 141 (464) 1,301
Other, net 168 (353) 1,264
Net cash provided by operating activities 4,942 6,119 7,695
Cash flows from investing activities:      
Expenditures for property, plant and equipment (1,531) (1,890) (1,959)
Proceeds from sales and maturities of available-for-sale debt securities 0 0 346
Proceeds from equity securities 0 8 335
Proceeds from settlement of net investment hedges 903 614 358
Payments for settlement of net investment hedges (820) (501) (355)
Other, net (329) (208) (227)
Net cash used in investing activities (1,777) (1,977) (1,502)
Cash flows from financing activities:      
Repurchases of Company ordinary shares (211) (420) (463)
Dividends paid - common stock (1,610) (3,246) (1,486)
Issuance of long-term debt 500 0 0
Payments of debt issuance costs (5) 0 (3)
Repayments of long-term debt (425) 0 (3,925)
Debt extinguishment costs 0 0 (150)
Net repayments of commercial paper (200) (4) (296)
Net collateral received from interest rate derivatives 0 238 0
Proceeds from settlement of cash flow hedges 0 0 855
Payments for settlement of cash flow hedges 0 0 (904)
Other, net 1 25 (13)
Net cash used in financing activities (1,950) (3,407) (6,385)
Effect of exchange rate changes on cash 34 (56) (96)
Increase (decrease) in cash and cash equivalents and restricted cash 1,249 679 (288)
Cash and cash equivalents and restricted cash at beginning of period 2,156 1,477 1,765
Cash and cash equivalents and restricted cash at end of period 3,405 2,156 1,477
Supplemental Cash Flow Information:      
Interest paid, net of capitalized interest 487 297 414
Net income taxes paid $ 465 $ 746 $ 310
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Consolidated Statements of Shareholders' Equity - USD ($)
$ in Millions
Total
Ordinary shares
Treasury stock, common
Additional Paid-in Capital
Retained Earnings
Accumulated Other Comprehensive Loss
Company Share of Shareholders’ Equity
Non- Controlling Interests
Beginning balance at Dec. 31, 2020   $ 19 $ (531) $ 5,986 $ 4,440 $ (1,943) $ 7,971 $ 17
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) $ 5,617       5,617   5,617 0
Other comprehensive income (loss) 140         140 140 0
Share-based compensation     43 58 (1)   100 0
Dividends - common stock         (1,486)   (1,486) 0
Dividends - redeemable non-controlling interests (7)       (7)   (7) 0
Repurchases of Company ordinary shares (477)   (477)       (477) 0
Sales of non-controlling interests               (3)
Ending balance at Dec. 31, 2021   19 (965) 6,044 8,563 (1,803) 11,858 14
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) 3,889       3,889   3,889 0
Other comprehensive income (loss) 431         431 431 0
Share-based compensation     25 75 (4)   96 0
Dividends - common stock         (1,542)   (1,542) 0
Special dividends - common stock ($5.20 per share)         (1,704)   (1,704) 0
Dividends - redeemable non-controlling interests (7)       (7)   (7) 0
Repurchases of Company ordinary shares (406)   (406)       (406) 0
Ending balance at Dec. 31, 2022 12,629 19 (1,346) 6,119 9,195 (1,372) 12,615 14
Increase (Decrease) in Stockholders' Equity [Roll Forward]                
Net income (loss) 2,121       2,121   2,121 0
Other comprehensive income (loss) (104)         (104) (104) 0
Share-based compensation     107 26 (7)   126 0
Dividends - common stock         (1,610)   (1,610) 0
Dividends - redeemable non-controlling interests (7)       (7)   (7) 0
Repurchases of Company ordinary shares (211)   (211)       (211) 0
Ending balance at Dec. 31, 2023 $ 12,944 $ 19 $ (1,450) $ 6,145 $ 9,692 $ (1,476) $ 12,930 $ 14
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Consolidated Statements of Shareholders' Equity (Parentheticals) - $ / shares
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Statement of Stockholders' Equity [Abstract]      
Common stock, dividends per share (in dollars per share) $ 4.94 $ 4.70 $ 4.44
Common stock, special dividends per share (in dollars per share)   5.20  
Redeemable non-controlling interests, dividends per share (in dollars per share) $ 60.00 $ 60.00 $ 60.00
v3.24.0.1
Description of Company and Operations
12 Months Ended
Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Description of Company and Operations Description of Company and Operations
LyondellBasell Industries N.V. is a limited liability company (Naamloze Vennootschap) incorporated under Dutch law by deed of incorporation dated October 15, 2009. Unless otherwise indicated, the “Company,” “we,” “us,” “our” or similar words are used to refer to LyondellBasell Industries N.V. together with its consolidated subsidiaries (“LyondellBasell N.V.”).
LyondellBasell N.V. is a worldwide manufacturer of chemicals and polymers, a refiner of crude oil, a significant producer of gasoline blending components and a developer and licensor of technologies for the production of polymers.
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Summary of Significant Accounting Policies
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Summary of Significant Accounting Policies Summary of Significant Accounting Policies
Basis of Preparation and Consolidation
The accompanying Consolidated Financial Statements have been prepared from the books and records of LyondellBasell N.V. under accounting principles generally accepted in the United States (“U.S. GAAP”). Subsidiaries are defined as being those companies over which we, either directly or indirectly, have control through a majority of the voting rights or the right to exercise control or to obtain the majority of the benefits and be exposed to the majority of the risks. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases. All intercompany transactions and balances have been eliminated in consolidation.
Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our Advanced Polymer Solutions segment and reintegrated into our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. Segment information provided within has been revised for all periods presented to reflect these changes.
Cash and Cash Equivalents
Our cash equivalents consist of highly liquid debt instruments such as certificates of deposit, commercial paper and money market accounts with major international banks and financial institutions. Cash equivalents also include other instruments with maturities of three months or less when acquired and exclude restricted cash.
Short-Term Investments
Our investments in debt securities are classified as available-for-sale and held-to-maturity on the basis of our intent and ability to hold the investments. Investments classified as available-for-sale are carried at fair value with changes reflected in other comprehensive income (loss). Credit-related impairments, measured using expected cash flows and limited to the amount by which the amortized cost basis of a security exceeds its fair value, are recognized through an allowance for expected credit losses, and adjusted subsequently if conditions change, with a corresponding impact in earnings. Where there is an intention or a requirement to sell an impaired available-for-sale debt security, the entire impairment is recognized in earnings with a corresponding adjustment to the amortized cost basis of the security.
Investments classified as held-to-maturity are carried at amortized cost less allowance for credit losses recorded through Net income.
Trade Receivables
Trade receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are carried at transaction price net of allowance for credit losses. Allowance for credit losses is measured using historical loss rates for the respective risk categories and incorporating forward-looking estimates. The corresponding expense for the loss allowance is reflected in Selling, general and administrative expenses.
Inventories
Cost of our raw materials, work-in-progress and finished goods inventories is determined using the last-in, first-out (“LIFO”) method and is carried at the lower of cost or market value. Cost of our materials and supplies inventory is determined using the average cost method and is carried at the lower of cost and net realizable value.
Inventory exchange transactions, which involve fungible commodities, are not accounted for as purchases and sales. Any resulting volumetric exchange balances are accounted for as inventory, with cost determined using the LIFO method.
Property, Plant and Equipment
Property, plant and equipment are recorded at historical cost. Historical cost includes expenditures that are directly attributable to the acquisition of the items. Costs may also include borrowing costs incurred on debt during construction of major projects exceeding one year, costs of major maintenance arising from turnarounds of major units and legally obligated decommissioning costs. Routine maintenance costs are expensed as incurred.
Depreciation is computed using the straight-line method over the estimated useful lives of assets to their residual values. The residual values and useful lives of assets are reviewed, and adjusted if appropriate, whenever events or circumstances indicate that a revision is warranted. Land is not depreciated.
We evaluate property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Long-lived assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets, which, for us, is generally at the plant group level (or, at times, individual plants in certain circumstances where we have isolated production units with separately identifiable cash flows). If it is determined that an asset or asset group’s carrying value exceeded its estimated fair value, the asset is written down to its estimated fair value.
Equity Investments
We account for equity method investments (“equity investments”) using the equity method of accounting if we have the ability to exercise significant influence over, but do not control an investee. Significant influence generally exists if we have an ownership interest representing between 20% and 50% of the voting rights. Under the equity method of accounting, investments are stated initially at cost and are adjusted for subsequent additional investments and our proportionate share of profit or losses and distributions.
We record our share of the profits or losses of the equity investments, net of income taxes, in the Consolidated Statements of Income. When our share of losses in an equity investment equals or exceeds the carrying amount of our investment including advances made by us, we do not recognize further losses, unless we have guaranteed obligations or are otherwise committed to provide further financial support to the investee.
We assess our equity investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may not be recoverable. If the decline in value is considered to be other-than-temporary, the investment is written down to its estimated fair value.
Investments in PO Joint Ventures and the Louisiana Joint Venture—We share ownership with Covestro PO LLC, a subsidiary of Covestro AG (collectively “Covestro”), in a U.S. propylene oxide (“PO”) joint venture located in Texas (the “U.S. PO Joint Venture”) and a PO/styrene monomer (“SM” or “styrene”) joint venture located in The Netherlands (the “European PO Joint Venture”), collectively the (“PO Joint Ventures”). We operate the PO Joint Ventures manufacturing facilities and arrange the logistics of product delivery. Each partner funds their share of capital expenditures, reimburses manufacturing operating expenses excluding depreciation and amortization expenses, and receives a share of production in-kind.
The U.S. PO Joint Venture owns a PO/SM and a PO/tertiary butyl alcohol (“TBA”) plant. Covestro’s interest in the U.S. PO Joint Venture represents ownership of an in-kind portion of the PO production of 680 thousand tons per year. We take, in-kind, the remaining PO production and all co-product production.
The European PO Joint Venture owns a PO/SM plant in which each partner is entitled to 50% of the annual in-kind cost-based PO and SM production.
We entered into a joint venture agreement with Sasol Chemicals (USA) LLC (“Sasol”) to form the Louisiana Integrated PolyEthylene JV LLC joint venture (the “Louisiana Joint Venture”). Under this arrangement, we acquired a 50% ownership interest in an ethane cracker, a low-density and linear-low density polyethylene plant, and associated infrastructure. Under the terms of the joint venture agreement, each partner provides pro-rata share of ethane feedstocks and off-takes pro-rata shares of cracker and polyethylene products in-kind. We operate the Louisiana Joint Venture assets and market the polyethylene off-take for all partners through our global sales team.
We account for the PO Joint Ventures and the Louisiana Joint Venture using the equity method. The joint ventures were formed solely for the benefit of the partners and do not manufacture for any other parties. We report the cost of our product off-take as Inventory and the equity loss as Cost of sales in our Consolidated Financial Statements. Related production cash flows are reported in the operating cash flow section of the Consolidated Statements of Cash Flows.
Our equity investment in the PO Joint Ventures and the Louisiana Joint Venture represents our share of the manufacturing plants and is decreased by recognition of our share of equity loss, which is equal to the depreciation of the assets of these joint ventures. Other changes in the investment balance are principally due to our additional capital contributions to these joint ventures to fund capital expenditures. Such contributions are reported in the investing cash flow section of the Consolidated Statements of Cash Flows.
Our product off-take of PO and its co-products from the PO Joint Ventures was 2.2 million, 2.4 million and 2.6 million tons in 2023, 2022 and 2021, respectively. Our product off-take of ethylene and polyethylene produced from the Louisiana Joint Venture was 1.2 million, 1.0 million, and 1.1 million tons in 2023, 2022, and 2021, respectively.
Redeemable Non-controlling Interests
Our redeemable non-controlling interests relate to shares of cumulative perpetual special stock (“redeemable non-controlling interest stock”) issued by our consolidated subsidiary, formerly known as A. Schulman, Inc. (“A. Schulman”). Holders of redeemable non-controlling interest stock are entitled to receive cumulative dividends at the rate of 6% per share and the liquidation preference of $1,000 per share. Redeemable non-controlling interest stock may be redeemed at any time at the discretion of the holders and is reported in the Consolidated Balance Sheets outside of permanent equity. Dividends on these shares are deducted from or added to the amount of Income (loss) attributable to the Company shareholders if and when declared by the Company.
Goodwill
Goodwill is tested for impairment annually in the fourth quarter or whenever events or changes in circumstances indicate that the fair value of a reporting unit with goodwill is less than its carrying amount. We first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. Qualitative factors assessed for each of the reporting units include, but are not limited to, changes in long-term commodity prices, discount rates, competitive environments, planned capacity, cost factors such as raw material prices, and financial performance of the reporting units. If the qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, a quantitative test is required. If the carrying value of the reporting unit including goodwill exceeds its fair value, an impairment charge equal to the excess would be recognized up to a maximum amount of goodwill allocated to that reporting unit.
Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our Advanced Polymer Solutions segment and reintegrated into our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. Related to this change we evaluated goodwill for impairment immediately before and after the transfer of these businesses. Our evaluation resulted in the recognition of a non-cash goodwill impairment of $252 million in our Advanced Polymer Solutions segment in the first quarter of 2023. See Notes 8 and 21 to the Consolidated Financial Statements.
In the fourth quarter of 2023, we performed a quantitative impairment assessment for our reporting units within our Advanced Polymer Solutions segment and a qualitative impairment assessment of our other reporting units, which indicated that the fair value of our reporting units was greater than their carrying value including goodwill. Based on this assessment, our historical assessment for impairment and forecasted demand for our products, a quantitative goodwill impairment test in the fourth quarter was not necessary.
Intangible Assets
Intangible assets consist of emission allowances, various contracts, software costs, patents and trademarks, know-how, and in-process research and development costs. These assets are amortized using the straight-line method over their estimated useful lives or over the term of the related agreement. We evaluate definite-lived intangible assets with the associated long-lived asset group for impairment whenever impairment indicators are present.
Research and Development
Research and development (“R&D”) costs are expensed when incurred. Subsidies for R&D are included in Other (expense) income, net. Depreciation expense related to assets employed in R&D is included as a cost of R&D.
Income Taxes
The income tax for the period comprises current and deferred tax. Income tax is recognized in the Consolidated Statements of Income, except to the extent that it relates to items recognized in other comprehensive income (loss) or directly in equity. In these cases, the applicable tax amount is recognized in other comprehensive income (loss) or directly in equity, respectively.
Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts recognized for income tax purposes, as well as the net tax effects of net operating loss carryforwards. Valuation allowances are provided against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized.
We recognize uncertain income tax positions in our financial statements when we believe it is more likely than not, based on the technical merits, that the position or a portion thereof will be sustained upon examination. For a position that is more likely than not to be sustained, the benefit recognized is measured at the largest cumulative amount that is greater than 50 percent likely of being realized.
Other Provisions
Environmental Remediation Costs—Environmental remediation liabilities include liabilities related to sites we currently own, sites we no longer own, as well as sites where we have operated that belong to other parties. Liabilities for anticipated expenditures related to investigation and remediation of contaminated sites are accrued when it is probable a liability has been incurred and the amount of the liability can be reasonably estimated. Only certain post-remediation monitoring costs, the timing of which can be determined with reasonable certainty, are discounted to present value.
Asset Retirement Obligations—At some sites, we are legally obligated to decommission our plants upon site exit. Asset retirement obligations are recorded at the fair value using the present value of the estimated costs to retire the asset at the time the obligation is incurred. That cost, which is capitalized as part of the related long-lived asset, is depreciated on a straight-line basis over the remaining useful life of the related asset. Accretion expense in connection with the discounted liability is recognized over the estimated timeline to settle the obligation. Such depreciation and accretion expenses are included in Cost of sales.
Foreign Currency Translation and Remeasurement
Functional and Reporting Currency—Items included in the financial information of each of LyondellBasell N.V.’s entities are measured using the currency of the primary economic environment in which the entity operates (“the functional currency”) and then translated to the U.S. dollar (“the reporting currency”) as follows:
Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet;
Income and expenses for each income statement are translated at monthly average exchange rates; and
All resulting exchange differences are recognized as a separate component within other comprehensive income (loss) (foreign currency translation adjustments).
Transactions and Balances—Foreign currency transactions are recorded in their respective functional currency using exchange rates prevailing at the dates of the transactions. Exchange gains and losses resulting from the settlement of such transactions and from remeasurement of monetary assets and liabilities denominated in foreign currencies at the balance sheet date are recognized in earnings.
Revenue Recognition
Substantially all our revenues are derived from contracts with customers. We account for contracts when both parties have approved the contract and are committed to perform, the rights of the parties and payment terms have been identified, the contract has commercial substance and collectability is probable.
Revenue is recognized when obligations under the terms of a contract with our customer are satisfied. This generally occurs at the point in time when performance obligations are fulfilled and control transfers to the customer. In most instances, control transfers upon transfer of risk of loss and title to the customer, which usually occurs when we ship products to the customer from our manufacturing facility. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. Customer incentives are generally based on volumes purchased and recognized over the period earned. Sales, value-added, and other taxes that we collect concurrent with revenue-producing activities are excluded from the transaction price as they represent amounts collected on behalf of third parties. We apply the practical expedient to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less. Shipping and handling costs are treated as a fulfillment cost and not a separate performance obligation.
We have marketing arrangements to off-take and sell the production of some of our joint ventures in return for a percentage of the price realized on the sales to the end customer. In such arrangements, when we obtain control of the product, revenue and cost of sales are presented on a gross basis. Otherwise, we recognize revenue, net of amounts due to the joint venture, which represents commissions earned.
Payments are typically required within a short period following the transfer of control of the product to the customer. We occasionally require customers to prepay purchases to ensure collectability. Such prepayments do not represent financing arrangements, since payment occurs within a short time frame. We apply the practical expedient which permits us to disregard the effects of a significant financing component when, at contract inception, we expect the period between the payment and fulfillment of the performance obligation will be one year or less.
Contract balances typically arise when a difference in timing between the transfer of control to the customer and receipt of consideration occurs. Our contract liabilities, which are reflected in our Consolidated Financial Statements as Accrued and other current liabilities, and Other liabilities, consist primarily of customer payments for products or services received before the transfer of control to the customer occurs.
Share-Based Compensation
We grant restricted stock units (“RSUs”), stock option awards (“Stock options”), performance share units (“PSUs”), and other cash and stock awards to employees as a form of compensation. Our share-based compensation awards are accounted for as equity-classified awards with compensation expense based on the grant date fair value and recognized over the vesting period in the income statement. We use a straight-line vesting method for cliff-vested awards and a graded vesting method for ratable-vested awards. We have elected to recognize forfeitures as they occur for stock-based compensation. When options are exercised and awards are paid out, shares are issued from our treasury shares. The holders of unvested RSUs are entitled to nonforfeitable dividend equivalents settled in the form of cash payments, which are recognized as dividends in Retained earnings. Outstanding PSUs accrue dividend equivalent units, which will be converted to shares upon payment at the end of the performance period and are classified as Accrued and other current liabilities and Other liabilities on the Consolidated Balance Sheets. Dividend equivalents for PSUs are also recorded in Retained earnings. See Notes 16 and 19 to the Consolidated Financial Statements for additional information.
Leases
Leases with a term longer than 12 months are recorded on the balance sheet as a lease asset and lease liability. If at inception of a contract, a lease is identified, we recognize a lease asset and a corresponding lease liability based on the present value of the lease payments over the lease term, discounted using our incremental borrowing rate, unless an implicit rate is readily determinable. Lease payments include fixed and variable lease components derived from usage or market-based indices, such as the consumer price index. Other variable lease payments may fluctuate for a variety of reasons including usage, output, insurance or taxes. These variable amounts are expensed as incurred and not included in the lease assets or lease liabilities. Options to extend or terminate a lease are reflected in the lease payments and lease term when it is reasonably certain that we will exercise those options. Leases are classified as either finance or operating, with classification affecting the pattern of expense recognition in the Consolidated Statements of Income. The majority of our leases are operating leases for which we recognize lease expense on a straight-line basis over the lease term. We apply the practical expedient to account for lease and associated non-lease components as a single lease component for all asset classes with the exception of utilities and pipeline assets within major manufacturing equipment. For these assets, non-lease components are separated from lease components and accounted for as normal operating expenses. Leases with an initial term of 12 months or less are recognized in the Consolidated Statements of Income on a straight-line basis over the lease term.
Financial Instruments and Hedging Activities
Pursuant to our risk management policies, we selectively enter into derivative transactions to manage market risk volatility associated with changes in commodity pricing, currency exchange rates and interest rates. Certain derivatives used for this purpose are designated as net investment hedges, cash flow hedges or fair value hedges. Derivative instruments are recorded at fair value on the balance sheet. Gains and losses related to changes in the fair value of derivative instruments not designated as hedges are recorded in earnings.
Cash flows from derivatives designated as hedges are reported in our Consolidated Statements of Cash Flows under the same category as the cash flows from the hedged items unless the derivative contract contains a significant financing element. Cash flows for derivatives with a significant financing element are classified as Cash flows from financing activities. Cash flows related to economic hedges are classified consistent with the cash flows of the economic hedged items.
Net Investment Hedges—We enter into foreign currency derivatives and foreign currency denominated debt to reduce the volatility in shareholders’ equity resulting from changes in currency exchange rates of our foreign subsidiaries with respect to the U.S. dollar. Our foreign currency derivatives consist of cross-currency contracts and forward exchange contracts.
We use the critical terms approach through the application of the spot method to assess hedge effectiveness at least quarterly. For derivatives designated as net investment hedges, gains or losses attributable to changes in spot foreign exchange rates over the designation period are reflected in foreign currency translation adjustments within other comprehensive income (loss). Recognition in earnings is delayed until the net investment is sold or liquidated. At that time, the amount recognized is reported in the same line item as the gain or loss on the liquidation of the hedged foreign operations. For our cross-currency swaps, the associated interest receipts and payments are recorded in Interest expense. For our foreign currency forward contracts, we amortize initial forward point values on a straight-line basis to interest expense over the life of the hedging instrument. We monitor on a quarterly basis for any over-hedged positions requiring de-designation and re-designation of the hedge to remove such over-hedged condition.
Cash Flow Hedges—We enter into cash flow hedges to manage the variability in cash flows of a future transaction. Our cash flow hedges include cross currency swaps, forward starting interest rate swaps and commodity swaps. For derivatives designated as cash flow hedges, the gains and losses are recorded in other comprehensive income (loss) and released to earnings in the same line item and in the same period during which the hedged item affects earnings.
We use the critical terms and the quantitative long-haul methods to assess hedge effectiveness and monitor, at least quarterly, any change in effectiveness.
We have cross-currency swap contracts designated as cash flow hedges to reduce our exposure to the foreign currency exchange risk associated with certain intercompany loans. Under the terms of these contracts, we make interest payments in euros and receive interest in U.S. dollars. Upon the maturities of these contracts, we will pay the principal amount of the loans in euros and receive U.S. dollars from our counterparties.
We enter into forward-starting interest rate contracts to mitigate the risk of adverse changes in benchmark interest rates on future anticipated debt issuances.
We also execute commodity futures, options and swaps to manage the volatility of the commodity price related to anticipated purchases of raw materials and product sales. We enter into over-the-counter commodity swaps and options with one or more counterparties whereby we pay a predetermined fixed price and receive a price based on the average monthly rate of a specified index for the specified nominated volumes.
Fair Value Hedges—We use interest rate swaps as part of our current interest rate risk management strategy to achieve a desired proportion of variable versus fixed rate debt. Under these arrangements, we exchange fixed-rate for floating-rate interest payments to effectively convert our fixed-rate debt to floating-rate debt. For derivatives that have been designated as fair value hedges, the gains and losses of the derivatives and hedged items are recorded in earnings.
We use the long-haul method to assess hedge effectiveness using a regression analysis approach at least quarterly. We perform the regression analysis over an observation period of three years, utilizing data that is relevant to the hedge duration.
Fair Value Measurements
We categorize assets and liabilities, measured at fair value, into one of three different levels depending on the observability of the inputs employed in the measurement. Level 1 inputs are quoted prices for identical instruments in active markets. Level 2 inputs are quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable. Level 3 inputs are model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable.
Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable.
Changes in Fair Value Levels—Management reviews the disclosures regarding fair value measurements at least quarterly. If an instrument classified as Level 1 subsequently ceases to be actively traded, it is transferred out of Level 1. In such cases, instruments are reclassified as Level 2, unless the measurement of its fair value requires the use of significant unobservable inputs, in which case it is reclassified as Level 3.
We use the following inputs and valuation techniques to estimate the fair value of our financial instruments disclosed in Note 14 to the Consolidated Financial Statements.
Cross-Currency Swaps—The fair value of our cross-currency swaps is calculated using the present value of future cash flows discounted using observable inputs such as known notional value amounts, yield curves, basis curves, as applicable, and with the foreign currency leg revalued using published spot and forward exchange rates on the valuation date.
Forward-Starting and Fixed-for-Floating Interest Rate Swaps—The fair value of our forward-starting and fixed-for-floating interest rate swaps is calculated using the present value of future cash flows using observable inputs such as benchmark interest rates and market yield curves.
Commodity Derivatives—The fair values of our commodity derivatives are measured using closing market prices of public exchanges and from third-party broker quotes and pricing providers.
The fair value of our commodity swaps classified as Level 2 is determined using a combination of observable and unobservable inputs. The observable inputs consist of future market values of various crude and heavy fuel oils, which are readily available through public data sources. The unobservable input, which is the estimated discount or premium used in the market pricing, is calculated using an internally-developed, multi-linear regression model based on the observable prices of the known components and their relationships to historical prices. A significant change in this unobservable input would not have a material impact on the fair value measurement of our Level 2 commodity swaps.
Forward Exchange Contracts—The fair value of our forward exchange contracts is based on forward market rates.
Equity Securities—The fair value of our investment in equity securities is based on the net asset value provided by the fund administrator.
Short-Term Debt—The fair value of short-term borrowings related to precious metal financing arrangements accounted for as embedded derivatives is determined based on the future price of the associated precious metal.
Long-Term Debt—The fair value of our senior and guaranteed notes is calculated using pricing data obtained from well-established and recognized vendors of market data for debt valuations. The fair value of our term loan was determined based on a discounted cash flow model using observable inputs such as benchmark interest rates and public information regarding our credit risk.
Fair Value Measurements - Pension Assets
We use the following inputs and valuation techniques to estimate the fair value of our pension assets disclosed in Note 15 to the Consolidated Financial Statements.
Common and Preferred Stock—Valued at the closing price reported on the market on which the individual securities are traded.
Fixed Income Securities—Certain securities that are not traded on an exchange are valued at the closing price reported by pricing services. Other securities are valued based on yields currently available on comparable securities of issuers with similar credit ratings.
Commingled Funds—Valued based upon the net asset value of units of such commingled trust funds held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund derived from inputs principally from, or corroborated by, observable market data by correlation or other means.
Real Estate—Valued based upon the net asset value of units of the real estate fund or partnership held by the master trust at year end.
Hedge Funds—Valued based upon the unit values of such alternative investments held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund.
Private Equity—Valued based upon the unit values of such alternative investments held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund. Certain securities held in the fund are valued at the closing price reported on an exchange or other established quotation service for over-the-counter securities. Other assets held in the fund are valued based on the most recent financial statements prepared by the fund manager.
Convertible Securities—Valued at the quoted prices for similar assets or liabilities in active markets.
U.S. Government Securities—Certain securities, including Separate Trading of Registered Interest and Principal of Securities (“STRIPS”), are valued at the closing price reported on the active market on which the individual securities are traded.
Cash and Cash Equivalents—Valued at the quoted prices for identical assets or liabilities in active markets.
Non-U.S. Insurance Arrangements—Valued based upon the estimated cash surrender value of the underlying insurance contract, which is derived from an actuarial determination of the discounted benefits cash flows.
Employee Benefits
Pension Plans—We have funded and unfunded defined benefit plans and defined contribution plans. For the defined benefit plans, a projected benefit obligation is calculated annually by independent actuaries using the projected unit credit method. Pension costs primarily represent the increase in the actuarial present value of the obligation for pension benefits based on employee service during the year and the interest on this obligation in respect of employee service in previous years, net of expected return on plan assets.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity and are reflected in Accumulated other comprehensive income (loss) in the period in which they arise.
Other Post-Employment Obligations—Certain employees are entitled to post-retirement medical benefits upon retirement. The entitlement to these benefits is usually conditional on the employee remaining in service up to retirement age and the completion of a minimum service period. The expected costs of these benefits are accrued over the period of employment applying the same accounting methodology used for defined benefit plans.
Termination Benefits—Contractual termination benefits are payable when employment is terminated due to an event specified in the provisions of a social/labor plan or statutory law. A liability is recognized for one-time termination benefits when we are committed to (i) make payments and the number of affected employees and the benefits to be received are known to both parties, and (ii) terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal and can reasonably estimate such amount. Benefits falling due more than 12 months after the balance sheet date are discounted to present value.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Supply Chain Finance Arrangements
In an effort to maintain a strong and efficient supply chain, we facilitate a voluntary supply chain finance program that provides suppliers, at their sole discretion, the opportunity to sell their receivables due from us to a participating financial intermediary in order to be paid earlier than our contracted payment terms. We are not a party to any agreement between our suppliers and the financial intermediary. When a supplier utilizes the program and receives an early payment from the financial intermediary, the supplier takes a discount on the invoice. We pay the financial intermediary the full amount of the invoice on the contractually agreed upon due date. The majority of the suppliers using the program are on 90-day payment terms. There is no economic impact to the Company from a supplier’s decision to take an early payment. No guarantees are provided by us or any of our subsidiaries under the program.
As of December 31, 2023 and 2022, Accounts payable-Trade included $65 million and $53 million, respectively, payable to suppliers who have elected to participate in the supply chain financing program.
Recently Adopted Guidance
Supplier Finance Program—In September 2022, the FASB issued ASU 2022-04, Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations. The guidance requires an entity that uses supplier finance programs in connection with the purchase of goods and services to disclose certain qualitative and quantitative information about its programs including the key terms and conditions, activity during the period, and potential magnitude. The guidance is effective retrospectively for the year ending December 31, 2023, including interim periods, with disclosures required for each period for which a balance sheet is presented, except for the disclosure of roll forward information, which is effective for fiscal years beginning after December 15, 2023. The adoption of this guidance did not have a material impact on our Consolidated Financial Statements.
Accounting Guidance Issued But Not Adopted as of December 31, 2023
Fair Value Measurement—In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The guidance clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security because it is a characteristic of the entity holding the equity security rather than a characteristic of the security and is not considered in measuring its fair value. The guidance is effective prospectively for the year ending December 31, 2024, including the interim periods, with the impact of adoption reflected in earnings. Early adoption is permitted. The adoption of this guidance will not have a material impact on our Consolidated Financial Statements.
Segment Disclosures—In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The guidance improves the disclosures about a public entity’s reportable segments and addresses requests from investors for additional, more detailed information about a reportable segment’s expenses. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are currently assessing the impact of adopting the new guidance on our Consolidated Financial Statements.
Income Tax Disclosures—In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 74): Improvements to Income Tax Disclosures. The guidance requires companies to disclose certain specific categories in the rate reconciliation and provide additional information for reconciling items that meet the quantitative threshold of 5% of the expected tax using the applicable statutory income tax rate. There is also a required disclosure to provide the net income taxes paid or received disaggregated by federal, state, and foreign taxes with jurisdictions to be separately disclosed if the jurisdiction is 5% or more of the total net income taxes paid or received. The guidance is effective for annual periods beginning after December 15, 2024. Earlier adoption is permitted. We are currently assessing the impact of adopting the new guidance on our Consolidated Financial Statements.
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Assets Held for Sale
12 Months Ended
Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]  
Assets Held for Sale Assets Held for Sale
During the fourth quarter of 2023, we entered into an agreement to sell our U.S. Gulf Coast-based ethylene oxide and derivatives (“EO&D”) business along with the production facility located in Bayport, TX for cash consideration of $700 million, subject to working capital and other adjustments. The EO&D business had been identified as a non-core business within our Intermediates and Derivatives segment. The transaction is expected to close in the second quarter of 2024 following completion of the planned maintenance at the facility and is subject to regulatory and other customary closing conditions.
The following table summarizes the assets and liabilities held for sale:
Millions of dollarsDecember 31, 2023
ASSETS
Accounts receivable - Trade, net$42 
Inventories100 
Prepaid expenses and other current assets43 
Operating lease assets20 
Property, plant and equipment, net225 
Goodwill14 
Total assets held for sale$444 
LIABILITIES
Short-term debt$43 
Accounts payable - Trade51 
Accrued and other current liabilities
Operating lease liabilities19 
Total liabilities held for sale$120 
v3.24.0.1
Revenues
12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Revenues Revenues
Contract Balances—Contract liabilities were $175 million and $167 million at December 31, 2023 and 2022, respectively. Revenue recognized in each reporting period, included in the contract liability balance at the beginning of the period, was immaterial.
Disaggregation of Revenues—We participate globally across the petrochemical value chain and are an industry leader in many of our product lines. Our chemicals businesses consist primarily of large processing plants that convert large volumes of liquid and gaseous hydrocarbon feedstocks into plastic resins and other chemicals. Our chemical products tend to be basic building blocks for other chemicals and plastics. Our plastic products are used in large volumes as well as smaller specialty applications. Our refining business consists of our Houston refinery, which processes crude oil into refined products such as gasoline and distillates.
Revenues disaggregated by key products are summarized below:
Year Ended December 31,
Millions of dollars202320222021
Sales and other operating revenues:
Olefins & co-products
$3,508 $4,782 $5,008 
Polyethylene7,587 9,694 10,219 
Polypropylene5,642 7,458 8,892 
Propylene oxide and derivatives2,287 3,097 2,885 
Oxyfuels and related products5,640 5,482 3,587 
Intermediate chemicals2,864 4,012 3,415 
Compounding and solutions3,686 4,197 4,150 
Refined products9,179 10,975 7,178 
Other714 754 839 
Total$41,107 $50,451 $46,173 
The following table presents our revenues disaggregated by geography, based upon the location of the customer:
Year Ended December 31,
Millions of dollars202320222021
Sales and other operating revenues:
United States$20,003 $24,789 $22,526 
Germany2,547 3,555 3,395 
China2,164 2,533 2,322 
Japan1,749 1,954 1,417 
Mexico1,642 2,042 1,572 
Italy1,365 1,737 1,828 
France1,091 1,366 1,431 
Poland905 1,271 1,169 
The Netherlands805 1,178 1,390 
Other8,836 10,026 9,123 
Total$41,107 $50,451 $46,173 
Transaction Price Allocated to the Remaining Performance Obligations— Our contracts with customers are commodity supply arrangements that settle based on market prices at future delivery dates; therefore, transaction prices are entirely variable. Transaction prices are known at the time revenue is recognized since they are generally determined by the commodity price index at a specific date, at month-end or at the month average once products are shipped to our customers. Future estimates of transaction prices for disclosure purposes are substantially constrained as they are highly susceptible to factors outside our control, including volatility in commodity markets, industry production capacities and operating rates, planned and unplanned industry operating interruptions, foreign exchange rates and worldwide geopolitical trends. We have elected the practical expedient to not disclose unsatisfied performance obligations with an original contract duration of one year or less.
v3.24.0.1
Related Party Transactions
12 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
Related Party Transactions Related Party Transactions
We have related party transactions with our joint venture partners, which are classified as equity investees (see Note 9 to the Consolidated Financial Statements). These related party transactions include the sales and purchases of goods and services in the normal course of business as well as certain financing arrangements.
These transactions are summarized as follows:
 Year Ended December 31,
Millions of dollars202320222021
The Company billed related parties for:
Sales of products—
Joint venture partners$614 $1,012 $1,038 
Shared service agreements—
Joint venture partners13 
Related parties billed the Company for:
Sales of products—
Joint venture partners$3,673 $4,837 $4,348 
Shared service agreements—
Joint venture partners79 94 85 
Related Party Notes Receivable—In July 2022, we executed a loan agreement with our joint venture partner to lend CNY300 million (approximately $42 million as of December 31, 2023) to our joint venture Bora LyondellBasell Petrochemical Co. Ltd. (“BLYB”). The loan matured six months from issuance with the option to extend up to nine times, in six months increments, with consent of the joint venture partners. As of December 31, 2023, the loan has been extended twice and matures in February 2024. It is expected the loan will be extended a third time in the first quarter of 2024. Interest accrues at the one-year prime rate from People’s Bank of China and is payable quarterly.
Other—We have guaranteed $18 million of the indebtedness of two of our joint ventures as of December 31, 2023.
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Accounts Receivable
12 Months Ended
Dec. 31, 2023
Receivables [Abstract]  
Accounts Receivable Accounts Receivable
We sell our products primarily to other industrial concerns in the petrochemical and refining industries. We perform ongoing credit evaluations of our customers’ financial condition and, in certain circumstances, require letters of credit or corporate guarantees from them. Our Accounts receivable are reflected in the Consolidated Balance Sheets net of allowance for credit losses of $6 million in each of the years ended December 31, 2023 and 2022. We recorded allowance for credit losses for receivables, which are reflected in the Consolidated Statements of Income, however, such amounts were immaterial for each of the years ended December 31, 2023, 2022 and 2021.
v3.24.0.1
Inventories
12 Months Ended
Dec. 31, 2023
Inventory Disclosure [Abstract]  
Inventories Inventories
Inventories consisted of the following components at December 31:
Millions of dollars20232022
Finished goods$3,134 $3,027 
Work-in-process182 227 
Raw materials and supplies1,449 1,550 
Total inventories$4,765 $4,804 
At December 31, 2023 and 2022, approximately 78% and 77%, respectively, of our inventories were valued using the last in, first out (“LIFO”) method and the remaining inventories, consisting primarily of materials and supplies, were valued at the moving average cost method. The excess of our inventories at estimated net realizable value over LIFO cost was approximately $1,478 million and $1,586 million at December 31, 2023 and 2022, respectively.
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment, Goodwill and Intangible Assets [Abstract]  
Property, Plant and Equipment, Goodwill and Intangible Assets Property, Plant and Equipment, Goodwill and Intangible Assets
Property, Plant and Equipment—The components of property, plant and equipment, at cost, and the related accumulated depreciation are as follows at December 31:
Millions of dollarsEstimated Useful Life (years)20232022
Land$327 $321 
Major manufacturing equipment2514,875 13,257 
Buildings302,513 2,280 
Light equipment and instrumentation5-203,793 3,528 
Office furniture1521 22 
Major turnarounds4-71,888 1,732 
Information system equipment3-567 63 
Construction in progress1,422 2,521 
Total property, plant and equipment24,906 23,724 
Less accumulated depreciation(9,359)(8,337)
Property, plant and equipment, net$15,547 $15,387 
Capitalized Interest—We capitalize interest costs incurred on funds used to construct property, plant and equipment. In 2023, 2022 and 2021, we capitalized interest of $7 million, $114 million and $97 million, respectively.
Intangible Assets—The components of identifiable intangible assets, at cost, and the related accumulated amortization are as follows at December 31:
 20232022
Millions of dollarsCostAccumulated
Amortization
NetCostAccumulated
Amortization
Net
Emission allowances$760 $(514)$246 $771 $(513)$258 
Various contracts434 (389)45 436 (364)72 
Customer relationships317 (108)209 297 (88)209 
Software costs161 (63)98 124 (46)78 
Other302 (259)43 283 (238)45 
Total intangible assets$1,974 $(1,333)$641 $1,911 $(1,249)$662 
Amortization of these identifiable intangible assets for the next five years is expected to be $85 million in 2024, $82 million in 2025, $59 million in 2026, $37 million in 2027 and $36 million in 2028.
Houston Refinery Impairment—During the fourth quarter of 2021, following a review of strategic options for the Houston refinery, we determined there was an increased likelihood of the asset’s disposal prior to the end of its expected useful life. As a result, we assessed the Houston refinery for impairment and recognized a $624 million non-cash impairment charge that included a $549 million impairment of property, plant and equipment, a $43 million impairment of materials and supplies and a $32 million impairment of intangible assets, which reduced the assets’ carrying values to their fair values. The impairment was a result of our assessment that the fair value of the Houston refinery’s property, plant and equipment, materials and supplies and intangible assets were all zero as of December 31, 2021. The fair values of the impaired assets were determined using market information provided by unrelated third parties. The fair value measurement for the asset group is classified as Level 3. The charge is reflected as Impairments in the Consolidated Statements of Income.
Depreciation and Amortization Expense—Depreciation and amortization expense is summarized as follows:
 Year Ended December 31,
Millions of dollars202320222021
Property, plant and equipment$1,303 $1,033 $1,146 
PO Joint Ventures and Louisiana Joint Venture148 155 156 
Emission allowances12 
Various contracts18 18 20 
Customer relationships20 19 20 
Software costs17 14 12 
Other20 20 27 
Total depreciation and amortization$1,534 $1,267 $1,393 
Asset Retirement Obligations—In certain cases, we are contractually obligated to decommission our plants upon site exit. In such cases, we have accrued the net present value of the estimated costs. The changes in our asset retirement obligations are as follows:
 Year Ended December 31,
Millions of dollars20232022
Beginning balance$305 $62 
Liabilities incurred — 249 
Liabilities settled(5)(3)
Changes in estimates— 
Accretion expense10 
Divestiture— (6)
Effects of exchange rate changes(3)
Ending balance$311 $305 
In connection with the planned exit from the refinery business, we recorded liabilities for asset retirement obligations of $259 million as of December 31, 2023. See Note 21 to the Consolidated Financial Statements for additional information regarding the planned exit. The remaining asset retirement obligations are primarily related to facilities in Europe.
Although we may have asset retirement obligations associated with some of our other facilities, the present value of those obligations is not material in the context of an indefinite expected life of the facilities. We continually review the optimal future alternatives for our facilities. Any decision to retire one or more facilities may result in an increase in the present value of such obligations.
Discontinued Operations—We began reporting the Berre refinery as a discontinued operation in the second quarter of 2012. The estimated cost and associated cash flows pertaining to the final closure and dismantlement of our Berre refinery from the Prefect of Bouches du Rhone are not deemed to be material.
Goodwill—The changes in the carrying amount of goodwill in each of the Company’s reportable segments for the years ended December 31, 2023 and 2022 were as follows:
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSTechnologyTotal
December 31, 2021$162 $109 $225 $1,371 $$1,875 
Acquisitions— — — — 
Foreign currency translation adjustments— (23)(24)(7)— (54)
December 31, 2022162 86 201 1,370 1,827 
Reallocation of goodwill315 269 — (584)— — 
Acquisitions— — — 31 — 31 
Assets held for sale— — (14)— — (14)
Impairment charge— — — (252)— (252)
Foreign currency translation adjustments— 25 28 — 55 
December 31, 2023$477 $380 $215 $567 $$1,647 
The carrying amount of goodwill at December 31, 2023 is reflected net of accumulated impairment charges of $252 million related to our Advanced Polymer Solutions segment. There were no accumulated impairment charges reflected in the carrying amount of goodwill at December 31, 2022.
As of December 31, 2022, goodwill included in our Advanced Polymer Solutions reporting unit was $1,370 million, the majority of which related to the 2018 acquisition of A. Schulman. As of December 31, 2022, a large portion of the Advanced Polymer Solutions reporting unit’s fair value was derived from our Catalloy and polybutene-1 businesses, which had disproportionately low carrying values in comparison to the remaining assets of the reporting unit, which had relatively higher carrying values due to the 2018 purchase price allocation associated with the acquisition of A. Schulman. Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our Advanced Polymer Solutions segment and reintegrated into our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. Accordingly, on January 1, 2023, we allocated goodwill of $584 million from our Advanced Polymer Solutions segment to our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. The amounts allocated were $315 million and $269 million for Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments, respectively. The allocation was based on the fair values of the businesses that were reintegrated relative to the fair value of the Advanced Polymer Solutions segment.
As a result of the reallocation of goodwill and the change in both fair value and carrying value among reporting units, we recognized a non-cash goodwill impairment charge of $252 million in the first quarter of 2023 in our Advanced Polymer Solutions segment. Fair values were determined utilizing a discounted cash flow method under the income approach and assumptions including management’s view on long-term growth rates in our industry, discount rates and other assumptions based on a market participant perspective, which are inherently subjective. The fair value of the reporting unit is Level 3 within the fair value hierarchy. The charge is reflected as Impairments in the Consolidated Statements of Income.
v3.24.0.1
Equity Investments
12 Months Ended
Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]  
Equity Investments Equity Investments
Our principal direct and indirect equity investments are as follows at December 31:
Percent of Ownership20232022
European PO Joint Venture50.00 %50.00 %
U.S. PO Joint Venture60.62 %60.62 %
Louisiana Joint Venture
50.00 %50.00 %
Bora LyondellBasell Petrochemical Co. Ltd.50.00 %50.00 %
Basell Orlen Polyolefins Sp. Z.o.o.50.00 %50.00 %
Saudi Polyolefins Company25.00 %25.00 %
Saudi Ethylene & Polyethylene Company Ltd.25.00 %25.00 %
Al-Waha Petrochemicals Ltd.25.00 %25.00 %
Polymirae Co. Ltd.50.00 %50.00 %
HMC Polymers Company Ltd.28.56 %28.56 %
Indelpro S.A. de C.V.49.00 %49.00 %
Ningbo ZRCC Lyondell Chemical Co. Ltd.26.65 %26.65 %
Ningbo ZRCC LyondellBasell New Material Co. Ltd.50.00 %50.00 %
The following table summarizes changes in our equity investments:
Year Ended December 31,
Millions of dollars20232022
Beginning balance$4,295 $4,786 
Capital contributions54 108 
(Loss) income from equity investments(20)
Acquisition of equity investments102 
Distribution of earnings, net of tax(169)(349)
Depreciation of PO Joint Ventures and Louisiana Joint Venture(148)(155)
Impairment of European PO Joint Venture(192)— 
Currency exchange effects(100)
Other(24)(4)
Ending balance$3,907 $4,295 
Capital contributions in 2023 and 2022 include $32 million and $69 million, respectively, related to our PO Joint Ventures.
European PO Joint Venture Impairment—In the fourth quarter of 2023, due to a trend of negative financial performance and the unfavorable long-term economic outlook for the joint venture, we recorded a non-cash impairment charge of $192 million, representing a full write down of our investment in the European PO joint venture. The fair value of our investment was determined using an income approach and the significant inputs used in our fair value determination, including projected cash flows and the discount rate, are considered Level 3. The charge is reflected as Impairments in the Consolidated Statements of Income.
Summarized balance sheet information of our investments accounted for under the equity method (presented on a 100% basis) at December 31 are as follows:
Millions of dollars20232022
Current assets$3,622 $4,043 
Noncurrent assets10,810 11,185 
Total assets14,432 15,228 
Current liabilities2,903 2,995 
Noncurrent liabilities2,300 2,615 
Net assets$9,229 $9,618 
Summarized income statement information of our investments accounted for under the equity method (presented on a 100% basis) are as follows:
 Year Ended December 31,
Millions of dollars202320222021
Revenues$12,540 $15,435 $15,456 
Cost of sales(12,044)(14,900)(13,269)
Gross profit496 535 2,187 
Net operating expenses(514)(519)(497)
Operating (loss) income(18)16 1,690 
Interest income23 — 
Interest expense(131)(24)(48)
Foreign currency translation(1)(1)(5)
Other expense, net(23)(26)(21)
(Loss) income before income taxes(150)(28)1,616 
Benefit from (provision) for income taxes22 (1)(337)
Net (loss) income$(128)$(29)$1,279 
Subsequent event—In January 2024, we entered into an agreement to acquire a 35% interest in Saudi Arabia-based National Petrochemical Industrial Company (“NATPET”) from Alujain Corporation for approximately $500 million. Enabled by its Spheripol polypropylene (PP) technology, the joint venture positions us to grow and upgrade our core PP business through access to advantaged feedstocks, plus additional product marketing capacity, in a strategic region. Closing of the transaction is subject to regulatory and other customary closing conditions. The joint venture will be included prospectively within our Olefins and Polyolefins-Europe, Asia, International segment.
v3.24.0.1
Prepaid Expenses, Other Current Assets and Other Assets
12 Months Ended
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid Expenses, Other Current Assets and Other Assets Prepaid Expenses, Other Current Assets and Other Assets
The components of Prepaid expenses and other current assets were as follows at December 31:
Millions of dollars20232022
Assets held for sale$444 $— 
Income tax receivable268 285 
VAT receivables214 203 
Financial derivatives184 152 
Renewable identification numbers113 465 
Advances to suppliers90 63 
Prepaid insurance36 30 
Other126 94 
Total prepaid expenses and other current assets$1,475 $1,292 
The components of Other assets were as follows at December 31:
Millions of dollars20232022
Deferred tax assets$196 $157 
Company-owned life insurance48 48 
Financial derivatives45 158 
Pension assets39 62 
Other249 199 
Total other assets$577 $624 
v3.24.0.1
Accrued and Other Current Liabilities
12 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
Accrued and Other Current Liabilities Accrued and Other Current Liabilities
Accrued and other current liabilities consisted of the following components at December 31:
Millions of dollars20232022
Payroll and benefits$497 $424 
Operating lease liabilities360 344 
Renewable identification numbers220 486 
Financial derivatives242 69 
Taxes other than income taxes183 208 
Contract liabilities175 167 
Income taxes143 242 
Product sales rebates140 163 
Interest123 130 
Liabilities held for sale120 — 
Other233 163 
Total accrued and other current liabilities$2,436 $2,396 
v3.24.0.1
Debt
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Debt Debt
Long-term loans, notes and other debt, net of unamortized discount, debt issuance cost and cumulative fair value hedging adjustments, consisted of the following at December 31:
Millions of dollars20232022
Senior Notes due 2024, $1,000 million, 5.75%
$775 $774 
Senior Notes due 2055, $1,000 million, 4.625% ($15 million of discount; $10 million of debt issuance cost)
975 974 
Guaranteed Notes due 2027, $300 million, 8.1%
300 300 
Issued by LYB International Finance B.V.:
Guaranteed Notes due 2023, $750 million, 4.0%
— 424 
Guaranteed Notes due 2043, $750 million, 5.25% ($18 million of discount; $6 million of debt issuance cost)
726 725 
Guaranteed Notes due 2044, $1,000 million, 4.875% ($10 million of discount; $8 million of debt issuance cost)
982 982 
Issued by LYB International Finance II B.V.:
Guaranteed Notes due 2026, €500 million, 0.875% ($1 million of discount; $1 million of debt issuance cost)
542 518 
Guaranteed Notes due 2027, $1,000 million, 3.5% ($2 million of discount; $2 million of debt issuance cost)
585 587 
Guaranteed Notes due 2031, €500 million, 1.625% ($4 million of discount; $3 million of debt issuance cost)
542 516 
Issued by LYB International Finance III, LLC:
Guaranteed Notes due 2025, $500 million, 1.25% ($1 million of discount; $1 million of debt issuance cost)
481 475 
Guaranteed Notes due 2030, $500 million, 3.375% ($1 million of debt issuance cost)
124 120 
Guaranteed Notes due 2030, $500 million, 2.25% ($3 million of discount; $3 million of debt issuance cost)
474 469 
Guaranteed Notes due 2033, $500 million, 5.625% ($5 million of debt issuance cost)
495 — 
Guaranteed Notes due 2040, $750 million, 3.375% ($1 million of discount; $7 million of debt issuance cost)
742 741 
Guaranteed Notes due 2049, $1,000 million, 4.2% ($14 million of discount; $10 million of debt issuance cost)
976 976 
Guaranteed Notes due 2050, $1,000 million, 4.2% ($6 million of discount; $10 million of debt issuance cost)
975 971 
Guaranteed Notes due 2051, $1,000 million, 3.625% ($2 million of discount; $10 million of debt issuance cost)
916 897 
Guaranteed Notes due 2060, $500 million, 3.8% ($4 million of discount; $6 million of debt issuance cost)
483 481 
Other22 42 
Total11,115 10,972 
Less current maturities(782 )(432 )
Long-term debt$10,333 $10,540 
Fair value hedging adjustments associated with the fair value hedge accounting of our fixed-for-floating interest rate swaps for the applicable periods are as follows:
Millions of dollarsGains (Losses)Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt
Year Ended December 31,December 31,
2023202220232022
Guaranteed Notes due 2025, 1.25%
$(5)$12 $$14 
Guaranteed Notes due 2026, 0.875%
(5)12 13 
Guaranteed Notes due 2027, 3.5%
46 — 
Guaranteed Notes due 2030, 3.375%
(4)23 17 21 
Guaranteed Notes due 2030, 2.25%
(4)22 20 24 
Guaranteed Notes due 2031, 1.625%
(8)11 11 
Guaranteed Notes due 2050, 4.2%
(4)10 13 
Guaranteed Notes due 2051, 3.625%
(18)90 72 90 
Guaranteed Notes due 2060, 3.8%
(2)
Total$(48)$235 $147 $195 
Fair value adjustments are recognized in Interest expense in the Consolidated Statements of Income.
Short-term loans, notes and other debt consisted of the following at December 31:
Millions of dollars20232022
U.S. Receivables Facility$— $— 
Commercial paper— 200 
Precious metal financings117 131 
Other— 18 
Total Short-term debt$117 $349 
Aggregate maturities of debt during the next five years are $899 million in 2024, which includes $775 million that remains outstanding under our 5.75% Senior Notes due 2024, $498 million in 2025, $554 million in 2026, $892 million in 2027, $1 million in 2028 and $8,699 million thereafter.
Long-Term Debt
Senior Revolving Credit Facility—Our $3,250 million senior unsecured revolving credit facility (the “Senior Revolving Credit Facility”), which expires in November 2026, may be used for dollar and euro denominated borrowings. The facility has a $200 million sub-limit for dollar and euro denominated letters of credit, a $1,000 million uncommitted accordion feature, and supports our commercial paper program. In May 2023, we amended our Senior Revolving Credit Facility to update the interest rate benchmark to reference the secured overnight financing rate (“SOFR”) rather than the London Interbank Offered Rate (“LIBOR”). Borrowings under the facility bear interest at either a base rate, SOFR or EURIBOR rate, plus an applicable margin. Additional fees are incurred for the average daily unused commitments. At December 31, 2023, we had no borrowings or letters of credit outstanding and $3,250 million of unused availability under this facility.
The facility contains customary covenants and warranties, including specified restrictions on indebtedness and liens. Additionally, we are required to maintain a maximum leverage ratio (calculated as the ratio of total net funded debt to consolidated earnings before interest, taxes and depreciation and amortization, both as defined in the Amended and Restated Credit Agreement) financial covenant 3.50 to 1.00. In the event an acquisition meeting certain thresholds is consummated we can elect to increase the maximum leverage ratio for each of the first six fiscal quarters ending after such acquisition as indicated in the Amended and Restated Credit Agreement.
Covenants and Provisions—Our $300 million 8.1% guaranteed notes due 2027, which are guaranteed by LyondellBasell Industries Holdings B.V., a wholly owned subsidiary of LyondellBasell Industries N.V., contain certain restrictions with respect to the level of maximum debt that can be incurred and security that can be granted by certain operating companies that are direct or indirect wholly owned subsidiaries of LyondellBasell Industries Holdings B.V. These notes contain customary provisions for default, including, among others, the non-payment of principal and interest, certain failures to perform or observe obligations under the Agreement on the notes, the occurrence of certain defaults under other indebtedness, failure to pay certain indebtedness and the insolvency or bankruptcy of certain LyondellBasell Industries N.V. subsidiaries.
The indentures governing all other notes contain limited covenants, including those restricting our ability and the ability of our subsidiaries to incur indebtedness secured by significant property or by capital stock of subsidiaries that own significant property, enter into certain sale and lease-back transactions with respect to any significant property or enter into consolidations, mergers or sales of all or substantially all of our assets.
We may redeem some of our notes at any time in whole, or from time to time in part, prior to their respective maturity dates, at a redemption price equal to the greater of (i) 100% of the principal amount of the notes redeemed and (ii) the sum of the present values of the remaining scheduled payments of principal and interest (discounted at the applicable treasury yield or comparable government bond rate plus their respective basis points) on the notes to be redeemed. Some of our notes may also be redeemed prior to their respective maturity dates, at a redemption price equal to 100% of the principal amount of the notes redeemed plus accrued and unpaid interest. Certain notes are also redeemable upon certain tax events.
Further, our Senior Notes due 2024 may be redeemed and repaid, in whole at any time or in part from time to time prior to the date that is 90 days prior to the scheduled maturity date of the notes at a redemption price equal to 100% of the principal amount of the notes redeemed plus a premium for each note redeemed equal to the greater of 1.00% of the then outstanding principal amount of the note and the excess of: (a) the present value at such redemption date of (i) the principal amount of the note at maturity plus (ii) all required interest payments due on the note through maturity (excluding accrued but unpaid interest), computed using a discount rate equal to the Treasury Rate as of such redemption date plus 50 basis points; over (b) the outstanding principal amount of the note. These notes may also be redeemed, in whole or in part, at any time on or after the date which is 90 days prior to the final maturity date of the notes, at a redemption price equal to 100% of the principal amount of the notes redeemed plus accrued and unpaid interest.
As of December 31, 2023, we are in compliance with our debt covenants.
Guaranteed Notes due 2033—In May 2023, LYB International Finance III, LLC (“LYB Finance III”), a wholly owned finance subsidiary of LyondellBasell Industries N.V., issued $500 million of 5.625% guaranteed notes due 2033 (the “2033 Notes”) at a discounted price of 99.895%. Net proceeds from the sale of the notes totaled $495 million, after deducting underwriting discounts and offering expenses.
The 2033 Notes are the first green financing instruments we have issued related to our green financing framework. Net proceeds from the sale of the 2033 Notes are being used to finance or refinance, in whole or in part, new or existing eligible green projects in the areas of circular economy, renewable energy, pollution prevention and control, and energy efficiency. As of December 31, 2023, we have allocated approximately $195 million of proceeds towards qualifying projects. This includes approximately $155 million related to new eligible green projects in 2023 with the remaining allocated to existing eligible green projects in 2022 and 2021. Pending the full allocation of the net proceeds, any portion that has not been allocated to eligible green projects will be managed in accordance with our normal liquidity management practices.
Guaranteed Notes due 2023—In July 2023, we repaid the $425 million remaining of outstanding principal on our 4.0% guaranteed notes due 2023.
Debt Extinguishment Costs—In 2021, in conjunction with the redemptions of certain of our outstanding notes, we recognized $130 million of debt extinguishment costs which are reflected in Interest expense in the Consolidated Statements of Income. The debt extinguishment costs include $150 million paid for make-whole premiums and non-cash charges of $16 million for the write-off of unamortized debt discount and issuance costs, partially offset by a gain of $36 million resulting from the write-off of the cumulative fair value hedge accounting adjustments.
Short-Term Debt
U.S. Receivables Facility—Our U.S. Receivables Facility, which expires in June 2024, has a purchase limit of $900 million in addition to a $300 million uncommitted accordion feature. This facility provides liquidity through the sale or contribution of trade receivables by certain of our U.S. subsidiaries to a wholly owned, bankruptcy-remote subsidiary on an ongoing basis and without recourse. The bankruptcy-remote subsidiary may then, at its option and subject to a borrowing base of eligible receivables, sell undivided interests in the pool of trade receivables to financial institutions participating in the facility (“Purchasers”). The sale of the undivided interest in the pool of trade receivables is accounted for as a secured borrowing in the Consolidated Balance Sheets. We are responsible for servicing the receivables. We pay variable interest rates on our secured borrowings. Additional fees are incurred for the average daily unused commitments. In May 2023, we amended our U.S. Receivables Facility to update the interest rate benchmark to reference SOFR rather than LIBOR. In the event of liquidation, the bankruptcy-remote subsidiary’s assets will be used to satisfy the claims of the Purchasers prior to any assets or value in the bankruptcy-remote subsidiary becoming available to us. This facility also provides for the issuance of letters of credit up to $200 million. Performance obligations under the facility are guaranteed by LyondellBasell Industries N.V. The term of the facility may be extended in accordance with the terms of the agreement. The facility is also subject to customary warranties and covenants, including limits and reserves and the maintenance of specified financial ratios. Under the terms of the U.S. Receivable Facility we are required to maintain a maximum leverage ratio consistent with the terms of the Senior Revolving Credit Facility as discussed above. At December 31, 2023, there were no borrowings or letters of credit outstanding and $900 million unused availability under the facility.
Commercial Paper Program—We have a commercial paper program under which we may issue up to $2,500 million of privately placed, unsecured, short-term promissory notes (“commercial paper”). This program is backed by our $3,250 million Senior Revolving Credit Facility. Proceeds from the issuance of commercial paper may be used for general corporate purposes, including dividends and share repurchases. At December 31, 2023, we had no outstanding borrowings of commercial paper.
Precious Metal Financings—We enter into lease agreements for precious metals which are used in our production processes. Precious metal borrowings are classified as Short-term debt or Long-term debt, other, based on the maturities of the lease agreements.
Weighted Average Interest Rate—At December 31, 2023 and 2022, our weighted average interest rate on outstanding Short-term debt was 1.9% and 3.7%, respectively.
Additional Information
Debt Discount and Issuance Costs—Amortization of debt discount and debt issuance costs resulted in amortization expense of $9 million, $14 million and $35 million for the years ended December 31, 2023, 2022 and 2021, respectively, which is included in Interest expense in the Consolidated Statements of Income.
Other Information—LYB International Finance B.V., LYB International Finance II B.V., and LYB International Finance III, LLC (“LYB Finance subsidiaries”) are wholly owned finance subsidiaries of LyondellBasell Industries N.V. Any debt securities issued by LYB Finance subsidiaries will be fully and unconditionally guaranteed by LyondellBasell Industries N.V., and no other subsidiaries of LyondellBasell Industries N.V. guarantees these securities. Our unsecured notes rank equally in right of payment to each respective finance subsidiary’s existing and future unsecured indebtedness and to all of LyondellBasell Industries N.V.’s existing and future unsubordinated indebtedness. There are no significant restrictions that would impede LyondellBasell Industries N.V., as guarantor, from obtaining funds by dividend or loan from its subsidiaries.
v3.24.0.1
Leases
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Leases Leases
Operating Leases—The majority of our leases are operating leases. We lease storage tanks, terminal facilities, land, office facilities, railcars, pipelines, barges, plant equipment and other equipment. As of December 31, 2023 and 2022, our Operating lease assets were $1,529 million and $1,725 million, respectively. As of December 31, 2023 and 2022, Operating lease liabilities totaled $1,769 million and $1,854 million of which $360 million and $344 million, respectively, are current and recorded in Accrued and other current liabilities. These values were derived using a weighted average discount rate of 3.8% and 3.4% as of December 31, 2023 and 2022, respectively.
Substantially all of our operating leases have remaining lease terms of 20 years or less and have a weighted-average remaining lease term of 9 years. Certain lease agreements include options to renew the lease, at our discretion, for approximately 1 year to 20 years and do not materially impact our operating lease assets or operating lease liabilities.
Maturities of operating lease liabilities as of December 31, 2023, are as follows:
Millions of dollars
2024$415 
2025339 
2026280 
2027230 
2028150 
Thereafter662 
Total lease payments2,076 
Less: Imputed interest(307)
Present value of lease liabilities$1,769 

Operating lease costs were $570 million, $536 million and $418 million for the years ended December 31, 2023, 2022 and 2021, respectively, which are reflected in the Consolidated Statements of Income.
In connection with the planned exit from the refinery business, announced in April 2022, we recognized accelerated lease amortization costs of $110 million and $91 million for the years ended December 31, 2023 and 2022, respectively, which is included in operating lease cost. See Note 21 to the Consolidated Financial Statements for additional information.
Cash paid for amounts included in the measurement of Operating lease liabilities totaled $447 million, $423 million and $406 million for the years ended December 31, 2023, 2022 and 2021, respectively. Leased assets obtained in exchange for new operating lease liabilities totaled $312 million, $248 million and $822 million for the years ended December 31, 2023, 2022 and 2021, respectively.
As of December 31, 2023, we have entered into operating leases, with an undiscounted value of $148 million, primarily for buildings that have not yet commenced. These leases which will commence in 2024 and 2025, have lease terms ranging from 2 to 12 years.
v3.24.0.1
Financial Instruments and Fair Value Measurements
12 Months Ended
Dec. 31, 2023
Financial Instruments and Fair Value Measurements [Abstract]  
Financial Instruments and Fair Value Measurements Financial Instruments and Fair Value Measurements
We are exposed to market risks, such as changes in commodity pricing, interest rates and currency exchange rates. To manage the volatility related to these exposures, we selectively enter into derivative contracts pursuant to our risk management policies.
Financial Instruments Measured at Fair Value on a Recurring Basis—The following table summarizes financial instruments outstanding for the periods presented that are measured at fair value on a recurring basis:
Fair Value
Millions of dollarsDecember 31, 2023December 31, 2022Balance Sheet Classification
Assets—
Derivatives designated as hedges:
Commodities$$— Prepaid expenses and other current assets
Foreign currency44 109 Prepaid expenses and other current assets
Foreign currency45 133 Other assets
Interest rates38 16 Prepaid expenses and other current assets
Interest rates— 25 Other assets
Derivatives not designated as hedges:
Commodities98 27 Prepaid expenses and other current assets
Foreign currency— Prepaid expenses and other current assets
Total$229 $310 
Liabilities—
Derivatives designated as hedges:
Commodities$109 $14 Accrued and other current liabilities
Commodities33 — Other liabilities
Foreign currency40 15 Accrued and other current liabilities
Foreign currency32 Other liabilities
Interest rates31 23 Accrued and other current liabilities
Interest rates172 229 Other liabilities
Derivatives not designated as hedges:
Commodities52 11 Accrued and other current liabilities
Commodities— Other liabilities
Foreign currency10 Accrued and other current liabilities
Total$479 $309 
The financial instruments in the table above are classified as Level 2. We present the gross assets and liabilities of our derivative instruments on the Consolidated Balance Sheets.
Financial Instruments Not Measured at Fair Value on a Recurring Basis—The following table presents the carrying value and estimated fair value of our Short-term precious metal financings and Long-term debt:
 December 31, 2023December 31, 2022
 Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Millions of dollars
Precious metal financings$117 $114 $131 $113 
Long-term debt10,316 9,225 10,517 8,882 
Total$10,433 $9,339 $10,648 $8,995 
The financial instruments in the table above are classified as Level 2. Our other financial instruments classified within Current assets and Current liabilities have a short maturity and their carrying value generally approximates fair value.
Derivative Instruments:
Commodity Prices—We are exposed to commodity price volatility related to purchases of various feedstocks and sales of our products. We use over-the-counter commodity swaps, options and exchange traded futures contracts to manage these risks, including through cash flow hedging relationships.
The following table presents the notional amounts of our outstanding commodity derivative instruments:
Notional Amount
Millions of unitsDecember 31, 2023December 31, 2022Unit of MeasureMaturity Date
Derivatives designated as hedges:
Natural gas72 MMBtu
2024 to 2026
Ethane18 — Bbl
2024 to 2025
Power— MWhs
2024 to 2026
Refined products— Bbl2024
Derivatives not designated as hedges:
Crude oil12 Bbl2024
Refined products16 Bbl2024
Precious metalsTroy Ounces2024
Renewable Identification Numbers59 — RINs2024
Interest Rates—We are exposed to interest rate risk with respect to our fixed-rate and variable-rate debt. Fluctuations in interest rates impact the fair value of fixed-rate debt and expose us to the risk that we may need to refinance debt at higher rates. Fluctuations in interest rates also impact interest expense from our variable-rate debt. We use forward-starting interest rate swaps that are designated as cash flow hedges to mitigate the risk that benchmark rates will increase in connection with future financing activities. We also use interest rate swaps that are designated as fair value hedges to mitigate the changes in the fair value of our fixed-rate debt by effectively converting it to variable-rate debt. See Note 12 to the Consolidated Financial Statements for additional information.
The following table presents the notional amounts of our outstanding interest rate derivative instruments:
Notional Amount
Millions of dollarsDecember 31, 2023December 31, 2022Maturity Date
Cash flow hedges$200 $400 2024
Fair value hedges2,171 2,164 2025to2031
Foreign Currency Rates—We have significant worldwide operations. The functional currencies of our operating subsidiaries are primarily the U.S. dollar and the euro. We enter into transactions denominated in currencies other than our designated functional currencies that create foreign currency exposure. We enter foreign currency contracts to economically hedge foreign currency risk related to recognized foreign currency monetary assets and liabilities. Changes in the fair value of such forward and swap contracts are reported in the Consolidated Statements of Income and offset, in part, currency remeasurement results. In the past, we have entered euro-denominated debt that was designated as a net investment hedge. Other (expense) income, net, in the Consolidated Statements of Income reflected foreign currency losses of $34 million, $14 million and $2 million in 2023, 2022 and 2021, respectively.
We enter foreign currency contracts that are designated as net investment hedges to manage the impacts of foreign currency translation of our net investments in foreign operations. We also enter foreign currency contracts that are designated as cash flow hedges to manage the variability in cash flows associated with intercompany debt balances.
The following table presents the notional amounts of our outstanding foreign currency derivative instruments:
Notional Amount
Millions of dollarsDecember 31, 2023December 31, 2022Maturity Date
Net investment hedges$3,289 $3,128 2024to2030
Cash flow hedges1,150 1,150 2024to2027
Not designated555 396 2024to2025
Impact on Earnings and Other Comprehensive Income (loss)—The following tables summarize the pre-tax effect of derivative and non-derivative instruments recorded in Accumulated other comprehensive loss (“AOCI”), the gains (losses) reclassified from AOCI to earnings and additional gains (losses) recognized directly in earnings:
 Effect of Derivative Instruments
 Year Ended December 31, 2023
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$(2)$— $— Sales and other operating revenues
Commodities(157)33 — Cost of sales
Foreign currency(142)31 70 Interest expense
Interest rates17 (20)Interest expense
Derivatives not designated as hedges:
Commodities— — 188 Sales and other operating revenues
Commodities— — (130)Cost of sales
Foreign currency— — (29)Other (expense) income, net
Total$(284)$69 $79 
 Year Ended December 31, 2022
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$21 $(59)$— Cost of sales
Foreign currency308 (75)69 Interest expense
Interest rates296 (227)Interest expense
Derivatives not designated as hedges:
Commodities— — 72 Sales and other operating revenues
Commodities— — (22)Cost of sales
Foreign currency— — (60)Other (expense) income, net
Total$625 $(128)$(168)
 Year Ended December 31, 2021
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$54 $(34)$— Cost of sales
Foreign currency406 (216)37 Interest expense
Interest rates75 (7)Interest expense
Derivatives not designated as hedges:
Commodities— — 20 Sales and other operating revenues
Commodities— — 69 Cost of sales
Foreign currency— — (35)Other (expense) income, net
Total$535 $(244)$84 
Amounts excluded from the assessment of effectiveness for foreign currency contracts designated as net investment hedges recognized in other comprehensive income (loss) or Interest expense for the years ended December 31, 2023, 2022 and 2021 were immaterial.
As of December 31, 2023, on a pre-tax basis, $5 million is scheduled to be reclassified from Accumulated other comprehensive loss as an increase to interest expense over the next twelve months.
Other Financial Instruments:
Cash and Cash Equivalents—At December 31, 2023 and 2022, we had marketable securities classified as Cash and cash equivalents of $2,432 million and $1,191 million, respectively.
v3.24.0.1
Pension and Other Post-retirement Benefits
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Pension and Other Postretirement Benefits
15. Pension and Other Post-retirement Benefits
We have defined benefit pension plans which cover employees in the U.S. and various other countries. We also sponsor post-retirement benefit plans other than pensions that provide medical benefits to certain of our U.S., Canadian and French employees. In addition, we provide other post-employment benefits such as early retirement and deferred compensation severance benefits to employees of certain non-U.S. countries. We use a measurement date of December 31 for all of our benefit plans.
Pension Benefits—The following tables provide a reconciliation of projected benefit obligations, plan assets and the funded status of our U.S. and non-U.S. defined benefit pension plans:
 Year Ended December 31,
 20232022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Change in benefit obligation:
Benefit obligation, beginning of period$1,140 $1,276 $1,916 $1,924 
Service cost51 22 48 35 
Interest cost57 51 48 26 
Actuarial (gain) loss(13)19 (356)(523)
Plan amendments— — — 
Benefits paid(80)(53)(56)(51)
Participant contributions— — 
Settlement— (1)(460)(6)
Foreign exchange effects— 47 — (134)
Benefit obligation, end of period1,155 1,363 1,140 1,276 
Change in plan assets:
Fair value of plan assets, beginning of period1,021 733 1,743 1,082 
Actual return on plan assets10 (53)(206)(275)
Company contributions51 — 58 
Benefits paid(80)(53)(56)(51)
Participant contributions— — 
Settlement— (1)(460)(6)
Foreign exchange effects— 26 — (76)
Fair value of plan assets, end of period960 705 1,021 733 
Funded status of continuing operations, end of period$(195)$(658)$(119)$(543)
Amounts recognized in the Consolidated Balance Sheets consists of the following:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Prepaid benefit cost, long-term$— $39 $12 $50 
Accrued benefit liability, current— (30)— (26)
Accrued benefit liability, long-term(195)(667)(131)(567)
Funded status of continuing operations, end of period$(195)$(658)$(119)$(543)
Amounts recognized in Accumulated other comprehensive loss include the following:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Actuarial and investment loss$303 $140 $274 $39 
Prior service cost — 27 — 29 
Balance, end of period$303 $167 $274 $68 
The following additional information is presented for our U.S. and non-U.S. pension plans:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligation for defined benefit plans$1,129 $1,252 $1,114 $1,185 
Pension plans with projected benefit obligations in excess of the fair value of assets are summarized as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Projected benefit obligations$1,155 $839 $667 $720 
Fair value of assets960 142 536 127 
Pension plans with accumulated benefit obligations in excess of the fair value of assets are summarized as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligations$1,129 $718 $655 $582 
Fair value of assets960 109 536 52 
Components of net periodic pension costs for our U.S. and non-U.S. plans are as follows:
 U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$51 $48 $60 
Interest cost57 48 36 
Expected return on plan assets(69)(97)(114)
Settlement loss— 103 27 
Actuarial loss amortization18 20 35 
Net periodic benefit cost$57 $122 $44 
 Non-U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$22 $35 $42 
Interest cost51 26 20 
Expected return on plan assets(28)(18)(17)
Settlement loss— — 
Prior service cost amortization
Actuarial (gain) loss amortization(1)15 
Net periodic benefit cost$47 $53 $64 
In May 2022, a LyondellBasell sponsored pension plan purchased a group annuity contract from an insurance company to transfer $361 million of our outstanding pension benefit obligations related to certain U.S. retirees and beneficiaries. The purchase of the group annuity contract was funded with pension plan assets. The insurance company is now required to pay and administer the retirement benefits owed to approximately 9,000 U.S. retirees and beneficiaries with no change to their monthly retirement benefit payment amounts. In connection with this transaction, in the second quarter of 2022, we recognized a non-cash pension settlement loss of $80 million, reflected in Other (expense) income, net, primarily related to the accelerated recognition of actuarial losses included in Accumulated other comprehensive loss.
The actual and target asset allocations for our plans are as follows:
 20232022
ActualTargetActualTarget
Canada
Fixed income100 %100 %100 %100 %
United Kingdom—Lyondell Chemical Plans
Equity securities39 %38 %34 %38 %
Fixed income61 %62 %66 %62 %
United Kingdom—Basell Plans
Equity securities26 %25 %22 %25 %
Fixed income74 %75 %78 %75 %
United Kingdom—A. Schulman Plans
Equity securities and growth assets27 %25 %22 %25 %
Fixed income and matching assets73 %75 %78 %75 %
United States
Equity securities40 %40 %35 %35 %
Fixed income41 %45 %38 %39 %
Alternatives19 %15 %27 %26 %
We estimate contributions to our defined benefit plans in 2024 will be $43 million and $54 million for the U.S. and non-U.S. plans, respectively.
As of December 31, 2023, future expected benefit payments by our pension plans which reflect expected future service, as appropriate, are as follows:
Millions of dollarsU.S.Non-U.S.
2024$125 $64 
2025117 62 
202696 64 
202797 66 
202899 68 
2029 through 2033499 376 
The following tables set forth the principal assumptions on discount rates, projected rates of compensation increase and expected rates of return on plan assets, where applicable. These assumptions vary for the different plans, as they are determined in consideration of local conditions.
The weighted average assumptions used in determining the net benefit liabilities for our pension plans were as follows at December 31:
 20232022
 U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.80 %4.00 %5.50 %3.99 %
Rate of compensation increase4.68 %3.58 %4.65 %2.66 %
Cash balance interest credit rate4.54 %— %3.80 %— %
The weighted average assumptions used in determining net benefit costs for our pension plans were as follows:
 Year Ended December 31,
 202320222021
 U.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.50 %3.99 %2.80 %1.45 %2.54 %0.99 %
Expected return on plan assets7.25 %3.57 %7.25 %1.85 %7.25 %1.44 %
Rate of compensation increase4.65 %2.66 %4.74 %2.64 %4.63 %2.55 %
The discount rate assumptions reflect the rates at which the benefit obligations could be effectively settled, based on the yields of high-quality long-term bonds where the term closely matches the term of the benefit obligations. We measure service and interest costs by applying the specific spot rates along that same yield curve to the projected cash flows of the plans. This approach provides a more precise measurement of service and interest costs. The weighted average expected long-term rate of return on assets in our U.S. plans of 7.25% is based on the average level of earnings that our independent pension investment adviser had advised could be expected to be earned over a fifteen to twenty year time period consistent with the target asset allocation of the plans, historical capital market performance, historical plan performance (since the 1997 inception of the U.S. Master Trust) and a forecast of expected future asset returns. The weighted average expected long-term rate of return on assets in our non-U.S. plans of 3.57% is based on expectations and asset allocations that vary by region. We review these long-term assumptions on a periodic basis.
Actual rates of return may differ from the expected rate due to the volatility normally experienced in capital markets. Assets are externally managed by professional investment firms over the long term to achieve optimal returns with an acceptable level of risk and volatility in order to meet the benefit obligations of the plans as they come due.
Our pension plans have not directly invested in securities of LyondellBasell N.V., and there have been no significant transactions between any of the pension plans and the Company or related parties thereof.
The pension investments that are measured at fair value are summarized below:
 December 31, 2023
Millions of dollarsFair ValueLevel 1Level 2Level 3
U.S.
Common and preferred stock$155 $155 $— $— 
Commingled funds measured at net asset value342 
Fixed income securities53 — 53 — 
Real estate measured at net asset value80 
Hedge funds measured at net asset value42 
Private equity measured at net asset value65 
U.S. government securities206 206 — — 
Cash and cash equivalents40 40 — — 
Total U.S. Pension Assets$983 $401 $53 $— 
 December 31, 2023
Millions of dollarsFair ValueLevel 1Level 2Level 3
Non-U.S.
Insurance arrangements$474 $— $— $474 
Commingled funds measured at net asset value228 
Cash and cash equivalents— — 
Total Non-U.S. Pension Assets$703 $$— $474 
 December 31, 2022
Millions of dollarsFair ValueLevel 1Level 2Level 3
U.S.
Common and preferred stock$142 $142 $— $— 
Commingled funds measured at net asset value357 
Real estate measured at net asset value100 
Hedge funds measured at net asset value119 
Private equity measured at net asset value60 
U.S. government securities223 223 — — 
Cash and cash equivalents27 27 — — 
Total U.S. Pension Assets$1,028 $392 $— $— 
 December 31, 2022
Millions of dollarsFair ValueLevel 1Level 2Level 3
Non-U.S.
Insurance arrangements$492 $— $— $492 
Commingled funds measured at net asset value239 
Cash and cash equivalents— — 
Total Non-U.S. Pension Assets$732 $$— $492 
Certain non-U.S. plans have investments in a pooled asset portfolio which are treated as a nonparticipating insurance contract. The associated plan assets underlying the insurance arrangement are measured at the cash surrender value, which is derived primarily from an actuarial determination of the discounted benefits cash flows. As such, these assets are considered as using significant unobservable inputs (Level 3). These defined benefits pension plan assets at December 31, 2022 were valued at $492 million and has decreased to $474 million at December 31, 2023. The change is due primarily to the reduction of the assets in relation with the increase of the discount rate from 2022 to 2023.
The fair value measurements of the investments in certain entities that calculate net asset value per share as of December 31, 2023 are as follows:
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice Period
U.S.
Commingled fund investing in Domestic Equity$168 $— N/Adaily
1 to 3 days
3 to 4 days
Commingled fund investing in International Equity68 — N/Adaily
1 to 3 days
3 days
Commingled fund investing in Fixed Income106 — N/Adaily
1 to 3 days
3 to 7 days
Real Estate80 11 10 yearsquarterly
15 to 25 days
45 to 90 days
Hedge Funds42 — N/Aquarterly
10 to 30 days
20 to 90 days
Private Equity65 14 10 yearsNot eligibleN/AN/A
Total U.S.$529 $25 
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice
Period
Non-U.S.
Commingled fund investing in Domestic Equity$23 $— N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in International Equity24 — N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in Fixed Income181 — N/Adaily
1 to 3 days
3 days
Total Non-U.S.$228 $— 
The fair value measurements of the investments in certain entities that calculate net asset value per share as of December 31, 2022 are as follows:
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice Period
U.S.
Commingled fund investing in Domestic Equity$148 $— N/Adaily
1 to 3 days
3 to 4 days
Commingled fund investing in International Equity65 — N/Adaily
1 to 3 days
3 days
Commingled fund investing in Fixed Income144 — N/Adaily
1 to 3 days
3 to 7 days
Real Estate100 13 10 yearsquarterly
15 to 25 days
45 to 90 days
Hedge Funds119 — N/Aquarterly
10 to 30 days
20 to 90 days
Private Equity60 18 10 yearsNot eligibleN/AN/A
Total U.S.$636 $31 
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice 
Period
Non-U.S.
Commingled fund investing in Domestic Equity$20 $— N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in International Equity21 — N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in Fixed Income198 — N/Adaily
1 to 3 days
3 days
Total Non-U.S.$239 $— 
Other Post-retirement Benefits—We sponsor unfunded health care and life insurance plans covering certain eligible retired employees and their eligible dependents. Generally, the medical plans pay a stated percentage of medical expenses reduced by deductibles and other coverage. Life insurance benefits are generally provided by insurance contracts. We retain the right, subject to existing agreements, to modify or eliminate these benefits.
The following tables provide a reconciliation of benefit obligations of our unfunded other post-retirement benefit plans:
 Year Ended December 31,
 20232022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Change in benefit obligation:
Benefit obligation, beginning of period$153 $41 $203 $68 
Service cost
Interest cost
Actuarial gain — (4)(40)(23)
Benefits paid(25)(1)(23)(1)
Participant contributions— — 
Foreign exchange effects— — — (6)
Benefit obligation, end of period142 39 153 41 
Change in plan assets:
Fair value of plan assets, beginning of period— — — — 
Employer contributions19 16 
Participant contributions— — 
Benefits paid(25)(1)(23)(1)
Fair value of plan assets, end of period— — — — 
Funded status, end of period$(142)$(39)$(153)$(41)
Amounts recognized in the Consolidated Balance Sheets are as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accrued benefit liability, current$(14)$(1)$(14)$(1)
Accrued benefit liability, long-term(128)(38)(139)(40)
Funded status, end of period$(142)$(39)$(153)$(41)
Amounts recognized in Accumulated other comprehensive loss are as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Actuarial and investment income$79 $21 $89 $18 
Prior service cost — (1)— (1)
Balance, end of period$79 $20 $89 $17 
The components of net periodic other post-retirement costs are as follows:
 U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$$$
Interest cost
Actuarial gain amortization(10)(5)(6)
Net periodic benefit cost$(2)$$(1)
 Non-U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$$$
Interest cost
Actuarial (gain) loss amortization(1)— 
Net periodic benefit cost$$$
The following tables set forth the assumed health care cost trend rates for our U.S. and Non-U.S. Plans:
 U.S. Plans
 December 31,
 20232022
Immediate trend rate6.3 %6.5 %
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline)4.5 %4.5 %
Year that the rate reaches the ultimate trend rate20312031
Non-U.S. Plans
CanadaFrance
December 31,December 31,
2023202220232022
Immediate trend rate4.5 %4.5 %4.8 %4.5 %
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline)4.5 %4.5 %4.8 %4.5 %
Year that the rate reaches the ultimate trend rate— — — — 
The health care cost trend rate assumption does not typically have a significant effect on the amounts reported due to limits on maximum contribution levels to the medical plans.
The weighted average assumptions used in determining the net benefit liabilities for our other post-retirement benefit plans were as follows:
 December 31,
 20232022
 U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.74 %4.36 %5.44 %3.95 %
Rate of compensation increase4.13 %— 4.16 %— 
The weighted average assumptions used in determining the net benefit costs for our other post-retirement benefit plans were as follows:
 Year Ended December 31,
 202320222021
 U.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.44 %3.95 %2.75 %1.47 %2.48 %1.10 %
Rate of compensation increase4.16 %— 4.18 %— 4.19 %— 
As of December 31, 2023, future expected benefit payments by our other post-retirement benefit plans, which reflect expected future service, as appropriate, were as follows:
Millions of dollarsU.S.Non-U.S.
2024$14 $
202514 
202614 
202714 
202813 
2029 through 203360 
Accumulated Other Comprehensive Loss—In 2023, pension benefits actuarial loss and other post-retirement benefits actuarial gain of $146 million and $4 million, respectively, are primarily due to changes in discount rate assumption and updated actuarial assumptions. In 2022, pension benefits actuarial gain and other post-retirement benefits actuarial gain of $281 million and $65 million, respectively, are primarily due to changes in discount rate assumption and updated actuarial assumptions.
Deferred income taxes related to amounts in Accumulated other comprehensive loss include provisions of $90 million and $53 million as of December 31, 2023 and 2022, respectively.
Defined Contribution Plans—Most employees in the U.S. and certain non-U.S. countries are eligible to participate in defined contribution plans (“Employee Savings Plan”) by contributing a portion of their compensation. We make employer contributions, such as matching contributions, to certain of these plans. The Company also has a nonqualified deferred compensation plan that covers senior management in the U.S. This plan was amended in April 2013 to provide for Company contributions on behalf of certain eligible employees who earn base pay above the IRS annual compensation limit.
The following table provides the Company contributions to the Employee Savings Plans:
 Company Contributions
 202320222021
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Employee Savings Plans$57 $$53 $$51 $
v3.24.0.1
Incentive and Share-Based Compensation
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Incentive and Share-Based Compensation Incentive and Share-Based Compensation
We are authorized to grant RSUs, Stock options, PSUs, and other cash and stock awards under our Long-Term Incentive Plan (“LTIP”). The Compensation and Talent Development Committee oversees our equity award grants, the type of awards, the required performance measures and the timing and duration of each grant. The maximum number of shares of our common stock reserved for issuance under the LTIP is 30,000,000 shares. Assuming a maximum payout for our PSU awards, there were 7,778,231 shares available for issuance as of December 31, 2023.
Total share-based compensation expense and the associated tax benefits are as follows:
Year Ended December 31,
Millions of dollars202320222021
Compensation Expense:
Restricted stock units$44 $33 $30 
Stock options10 
Performance share units37 29 27 
Total$91 $70 $66 
Tax Benefit:
Restricted stock units$10 $$
Stock options
Performance share units
Total$21 $17 $15 
Restricted Stock Unit Awards—RSUs entitle the recipient to be paid out an equal number of ordinary shares upon vesting. RSUs generally cliff vest on the third anniversary of the grant date.
The fair value of RSUs is based on the market price of the underlying stock on the date of grant. The weighted average grant date fair value for RSUs granted during the years ended December 31, 2023, 2022 and 2021 was $93.93, $96.14 and $104.43, respectively. The total fair value of RSUs vested and issued was $30 million, $20 million and $27 million during 2023, 2022 and 2021, respectively.
The following table summarizes RSU activity:
Number of
Units
 (in thousands)
Weighted Average
 Grant Date Fair Value
(per share)
Outstanding at January 1, 2023848 $95.28 
Granted525 93.93 
Vested(347)89.09 
Forfeited(32)97.03 
Outstanding at December 31, 2023994 $96.67 
As of December 31, 2023, the unrecognized compensation cost related to RSUs was $42 million, which is expected to be recognized over a weighted average period of 1.6 years.
Stock Option Awards—Stock options allow employees the opportunity to purchase ordinary shares of stock in the future at an exercise price equal to the market price at the date of grant. The awards generally have a three-year vesting period that vests in equal increments on the first, second and third anniversary of the grant date and have a contractual term of ten years. None of the Stock options are designed to qualify as Incentive Stock Options as defined in Section 422 of the Internal Revenue Code.
The fair value of each Stock option is estimated, based on several assumptions, on the date of grant using the Black-Scholes option valuation model. The principal assumptions utilized in valuing Stock options include the expected stock price volatility (based on our historical stock price volatility over the expected term); the expected dividend yield; and the risk-free interest rate (an estimate based on the yield of a United States Treasury zero coupon bond with a maturity equal to the expected term of the option).
The expected term of Stock options granted is estimated based on the weighted average of historical exercise patterns and the midpoint of the remaining expected life.
In 2022, our board of directors declared a special dividend of $5.20 per share to all shareholders as of June 6, 2022. Pursuant to the anti-dilutive provisions under the award agreement, the Compensation Committee authorized the reduction of the exercise price for all outstanding stock options in an amount equal to the special dividends per share. The reduction in exercise price of $5.20 per share for all outstanding stock options was intended to provide an equitable and proportionate adjustment to holders of stock options as a result of the Company’s payment of the special dividend. These adjustments did not result in incremental expense.
The weighted average fair value of Stock options granted and the assumptions used in estimating those fair values are as follows:
Year Ended December 31,
202320222021
Weighted average fair value$24.85$24.27$20.49
Fair value assumptions:
Dividend yield5.0 %4.3 %5.9 %
Expected volatility
39.9-40.2%
39.1-40.7%
39.1-39.4%
Risk-free interest rate
3.5-4.7%
1.9-4.2%
0.9-1.0%
Weighted average expected term, in years5.75.45.6
The following table summarizes Stock option activity:
Number of
Shares
(in thousands)
Weighted
Average
Exercise
Price
Weighted
Average
Remaining
Term
Aggregate
Intrinsic
Value
(millions of
dollars)
Outstanding at January 1, 20232,591$87.46 
Granted455 94.62 
Exercised(364)77.03 
Forfeited(20)92.72 
Expired(18)98.93 
Outstanding at December 31, 20232,644 $90.01 5.6 years$19 
Exercisable at December 31, 20231,851 $88.05 4.3 years$17 
The aggregate intrinsic value of Stock options exercised during the years ended December 31, 2023, 2022 and 2021 was $8 million, $6 million and $7 million, respectively.
As of December 31, 2023, the unrecognized compensation cost related to Stock options was $6 million, which is expected to be recognized over a weighted average period of 1.4 years. During 2023, cash received from the exercise of Stock options was $25 million and the tax benefit associated with these exercises was $2 million.
Performance Share Units Awards —A target number of PSUs is granted to participants at the beginning of a three-year performance period. Final payout of awards, which can range from 0% to 200% of target shares granted, is determined and paid after the performance period. These awards are settled in shares of common stock, and each unit is equivalent to one share of our common stock.
The payout for PSUs granted will be equally based on Total Shareholder Return (“TSR”) relative to our peers and a performance metric. The fair value of the portion of the award that vests based on TSR is estimated using a Monte-Carlo simulation. For the other portion of the award, the fair value is determined at the end of each reporting period based on our stock price and the number of shares expected to vest.
The weighted average fair value and the assumptions used in estimating those fair value using a Monte-Carlo simulation are as follows:
Year Ended December 31,
 202320222021
Weighted average fair value$128.95 $122.15 $169.57 
Fair value assumptions:
Expected volatility of LyondellBasell N.V. common stock38.04 %
48.71%
48.05%
Expected volatility of peer companies
22.82-52.73%
23.12-61.28%
24.30-59.44%
Average correlation coefficient of peer companies0.52
0.59
0.59
Risk-free interest rate4.39 %
1.69%
0.31 %
The following table summarizes PSU activity assuming payout at 100% of target shares:
Number of
Units
 (in thousands)
Weighted Average
 Grant Date Fair Value (per share)
Outstanding at January 1, 2023771 $102.07 
Granted421 108.05 
Vested (315)82.42 
Forfeited(24)116.46 
Outstanding at December 31, 2023853 $116.39 
The total fair value of PSUs vested during 2023 was $24 million paid out at 100% of target shares. As of December 31, 2023, the unrecognized compensation cost related to PSUs was $36 million, which is expected to be recognized over a weighted average period of 1.8 years.
Employee Stock Purchase Plan—We have an Employee Share Purchase Plan (“ESPP”) which allows participants to purchase our stock at a 10% discount on the lower of the fair market value at either the beginning or end of the purchase period. As a result of the 10% discount and the look-back provision, the ESPP is considered a compensatory plan under generally accepted accounting principles. Total expense related to our ESPP was $4 million in 2023 and $3 million in both 2022 and 2021.
v3.24.0.1
Income Taxes
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Income Taxes Income Taxes
LyondellBasell Industries N.V. is tax resident in the United Kingdom pursuant to a mutual agreement procedure determination ruling between the Dutch and United Kingdom competent authorities and therefore subject solely to the United Kingdom corporate income tax system. LyondellBasell Industries N.V. has little or no taxable income of its own because, as a holding company, it does not conduct any operations. Through our subsidiaries, we have substantial operations world-wide. Taxes are paid on the earnings generated in various jurisdictions where our subsidiaries operate.
The Company operates in multiple jurisdictions with complex legal and tax regulatory environments and is subject to taxes in the U.S. and non-U.S. jurisdictions. We monitor tax law changes and the potential impact to our results of operations. There continues to be increased attention on the tax practices of multinational companies, in particular in the U.S. and Europe where we operate. In 2020, the Organization for Economic Cooperation and Development released Pillar One and Two proposals focused on taxing rights and minimum taxes where we operate, including the United Kingdom. On July 11, 2023, as part of the Finance (No. 2) Act 2023, legislation was enacted in the United Kingdom which introduced an Income Inclusion Rule, known locally as the multinational top-up tax, and domestic minimum top-up tax. This legislation is applicable to periods after December 31, 2023. We continue to assess and monitor legislative changes, however, we do not expect the Pillar Two impact to be material based on the legislation enacted at this stage.

The significant components of the provision for income taxes are as follows:
 Year Ended December 31,
Millions of dollars202320222021
Current:
U.S. federal$261 $250 $669 
Non-U.S.160 205 617 
State37 58 75 
Total current458 513 1,361 
Deferred:
U.S. federal77 369 (103)
Non-U.S.(36)(12)(114)
State12 19 
Total deferred43 369 (198)
Provision for income taxes before tax effects of other comprehensive income501 882 1,163 
Tax effects of elements of other comprehensive income:
Pension and post-retirement liabilities(36)125 67 
Financial derivatives(29)57 20 
Foreign currency translation(28)59 45 
Total income tax expense in comprehensive income$408 $1,123 $1,295 
Since the proportion of U.S. revenues, assets, operating income and associated tax provisions is significantly greater than any other single taxing jurisdiction within the worldwide group, the reconciliation of the differences between the provision for income taxes and the statutory rate is presented on the basis of the U.S. statutory federal income tax rate of 21% as opposed to the United Kingdom statutory tax rate of 25%. Our effective tax rate for the year ended December 31, 2023 is 19.1%.
Our effective income tax rate fluctuates based on, among other factors, changes in pre-tax income in countries with varying statutory tax rates, changes in valuation allowances, changes in foreign exchange gains/losses, the amount of exempt income, changes in unrecognized tax benefits associated with uncertain tax positions and changes in tax laws.
The following table reconciles the expected tax expense (benefit) at the U.S. statutory federal income tax rate to the total income tax provision as calculated:
 Year Ended December 31,
Millions of dollars202320222021
Income before income taxes:
U.S.$1,958 $3,289 $3,458 
Non-U.S.669 1,487 3,328 
Total$2,627 $4,776 $6,786 
Income tax at U.S. statutory rate$552 $1,003 $1,425 
Increase (reduction) resulting from:
Non-U.S. income taxed at different statutory rates27 73 
Return to accrual adjustments(22)16 (179)
State income taxes, net of federal benefit33 60 82 
Exempt income(203)(213)(303)
Uncertain tax positions21 (74)19 
Patent box ruling(31)— — 
Non-deductible impairment62 14 — 
Audit settlement46 — 20 
Other, net39 49 26 
Income tax provision$501 $882 $1,163 
Our return to accrual adjustments in 2021 primarily include the tax benefits associated with an election made in 2021 to retroactively step-up certain Italian assets to fair market value and the impact of certain retroactive elections made with respect to the CARES Act in the U.S.
Our exempt income primarily includes interest income, export incentives, and equity earnings of joint ventures. Interest income earned by certain of our subsidiaries through intercompany financings is taxed at rates substantially lower than the U.S. statutory rate. Export incentives relate to tax benefits derived from elections and structures available for U.S. exports. Equity earnings attributable to the earnings of our joint ventures, when paid through dividends to certain European subsidiaries, are exempt from all or portions of normal statutory income tax rates. We currently anticipate the favorable treatment for interest income, dividends, and export incentives to continue in the near term; however, this treatment is based on current law.
The deferred tax effects of tax loss, credit and interest carryforwards (“tax attributes”) and the tax effects of temporary differences between the tax basis of assets and liabilities and their reported amounts in the Consolidated Financial Statements, reduced by a valuation allowance where appropriate, are presented below.
 December 31,
Millions of dollars20232022
Deferred tax liabilities:
Accelerated tax depreciation$2,562 $2,383 
Investment in joint venture partnerships486 504 
Inventory227 194 
Operating lease assets334 373 
Other liabilities134 123 
Total deferred tax liabilities$3,743 $3,577 
Deferred tax assets:
Tax attributes$307 $210 
Employee benefit plans259 200 
Operating lease liabilities383 399 
Other assets182 133 
Total deferred tax assets1,131 942 
Deferred tax asset valuation allowances(78)(66)
Net deferred tax assets1,053 876 
Net deferred tax liabilities$2,690 $2,701 
Balance sheet classification is presented in the following table:
 December 31,
Millions of dollars20232022
Deferred tax assets—long-term$196 $157 
Deferred tax liabilities—long-term2,886 2,858 
Net deferred tax liabilities$2,690 $2,701 
Deferred taxes on the unremitted earnings of certain equity joint ventures and subsidiaries of $77 million and $86 million at December 31, 2023 and 2022, respectively, have been provided. The Company intends to permanently reinvest approximately $550 million of our non-U.S. earnings. Repatriation of these earnings to the U.S. in the future could result in a tax impact of approximately $60 million.
At December 31, 2023 and 2022, we had total tax attributes available in the amount of $1,438 million and $1,103 million, respectively, for which a deferred tax asset was recognized at December 31, 2023 and 2022 of $307 million and $210 million, respectively.
The scheduled expiration of the tax attributes and the related deferred tax assets, before valuation allowance, as of December 31, 2023 are as follows:
Millions of dollarsTax
Attributes
Deferred Tax
on Tax
Attributes
2024$40 $
202521 
202613 
202721 
202818 
Thereafter410 27 
Indefinite915 265 
Total$1,438 $307 
The tax attributes are primarily related to operations in the United States, United Kingdom, France and The Netherlands. The related deferred tax assets by primary jurisdictions are shown below:
 December 31,
Millions of dollars202320222021
United States$151 $84 $25 
United Kingdom91 45 31 
France23 46 26 
The Netherlands18 13 81 
Spain— 
Other19 16 19 
Total$307 $210 $182 
To fully realize these net deferred tax assets, we will need to generate sufficient future taxable income in the countries where these tax attributes exist during the periods in which the attributes can be utilized. Based upon projections of future taxable income over the periods in which the attributes can be utilized and/or temporary differences are expected to reverse, management believes it is more likely than not that $229 million of these deferred tax assets at December 31, 2023 will be realized.
As of each reporting date, we consider the weight of all evidence, both positive and negative, to determine if a valuation allowance is necessary for each jurisdiction’s net deferred tax assets. We place greater weight on historical evidence over future predictions of our ability to utilize net deferred tax assets. We consider future reversals of existing taxable temporary differences, future taxable income exclusive of reversing temporary differences, and taxable income in prior carryback year(s) if carryback is permitted under applicable law, as well as available prudent and feasible tax planning strategies that would, if necessary, be implemented to ensure realization of the net deferred tax asset.
A summary of the valuation allowances by primary jurisdiction is shown below, reflecting the valuation allowances for all the net deferred tax assets, including deferred tax assets for tax attributes and other temporary differences.
 December 31,
Millions of dollars202320222021
United Kingdom$30 $29 $31 
France23 22 26 
United States15 11 12 
The Netherlands55 
Other
Total$78 $66 $126 
During 2023, valuation allowance accruals did not have a material impact to our effective tax rate. During 2022, we had some reductions in our tax attributes with offsetting valuation allowances which did not impact the effective tax rate.
Tax benefits totaling $288 million, $271 million and $327 million relating to uncertain tax positions were unrecognized as of December 31, 2023, 2022 and 2021, respectively. The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits:
 Year Ended December 31,
Millions of dollars202320222021
Balance, beginning of period$271 $327 $339 
Additions for tax positions of current year37 22 — 
Additions for tax positions of prior years13 20 
Reductions for tax positions of prior years(22)(91)(21)
Settlements (payments/refunds)— — (11)
Balance, end of period$288 $271 $327 
The majority of the uncertain tax positions, if recognized, will affect the effective tax rate. During 2023 and 2021, our effective tax rate included tax expense of $21 million and $19 million, respectively, related to fluctuations in uncertain tax positions. During 2022, our effective tax rate included a net tax benefit of $74 million related to fluctuations in uncertain tax positions. The 2022 movement included a $91 million non-cash tax benefit to our effective tax rate as a reduction for tax positions of prior years.
It is reasonably possible that, within the next twelve months, due to the settlement of uncertain tax positions with various tax authorities and the expiration of statutes of limitations, unrecognized tax benefits could decrease by up to approximately $70 million.
We recognize interest associated with unrecognized tax benefits in income tax expense. Income tax expense includes expenses of interest and penalties of $11 million, $1 million and $25 million in 2023, 2022 and 2021, respectively. Accrued interest and penalties as of December 31, 2023, 2022 and 2021 were $52 million, $41 million, and $40 million, respectively.
We operate in multiple jurisdictions throughout the world, and our tax returns are periodically audited or subjected to review by tax authorities. We are currently under examination in a number of tax jurisdictions. As a result, there is an uncertainty in income taxes recognized in our financial statements. Positions challenged by the tax authorities may be settled or appealed by us.
A summary of the years open to examination for our primary jurisdictions is summarized below.
JurisdictionOpen Tax Years
France2019 and later
Germany2009 and later
Italy2014 and later
The Netherlands2019 and later
United Kingdom2022 and later
United States2014 and later
v3.24.0.1
Commitments and Contingencies
12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Commitments and Contingencies Commitments and Contingencies
Commitments—We have various purchase commitments for materials, supplies and services incidental to the ordinary conduct of business, generally for quantities required for our businesses and at prevailing market prices. These commitments are designed to ensure sources of supply and are not expected to be in excess of normal requirements. Additionally, we have capital expenditure commitments, which we incur in our normal course of business.
Financial Assurance Instruments—We have obtained letters of credit, performance and surety bonds and have issued financial and performance guarantees to support trade payables, potential liabilities and other obligations. Considering the frequency of claims made against the financial instruments we use to support our obligations, and the magnitude of those financial instruments in light of our current financial position, management does not expect that any claims against or draws on these instruments would have a material adverse effect on our Consolidated Financial Statements. We have not experienced any unmanageable difficulties in obtaining the required financial assurance instruments for our current operations.
Environmental Remediation—Our accrued liabilities for future environmental remediation costs at current and former plant sites and other remediation sites totaled $124 million and $127 million as of December 31, 2023 and 2022, respectively. At December 31, 2023, the accrued liabilities for individual sites range from less than $1 million to $25 million. The remediation expenditures are expected to occur over a number of years, and not concentrated in any single year. In our opinion, it is reasonably possible that losses in excess of the liabilities recorded may have been incurred. However, we cannot estimate any amount or range of such possible additional losses. New information about sites, new technology or future developments such as involvement in investigations by regulatory agencies, could require us to reassess our potential exposure related to environmental matters.
The following table summarizes the activity in our accrued environmental liability included in “Accrued and other current liabilities” and “Other liabilities:”
 Year Ended December 31,
Millions of dollars20232022
Beginning balance$127 $138 
Changes in estimates
Amounts paid(9)(12)
Foreign exchange effects(4)
Ending balance$124 $127 
Indemnification—We are parties to various indemnification arrangements, including arrangements entered into in connection with acquisitions, divestitures and the formation and dissolution of joint ventures. Pursuant to these arrangements, we provide indemnification to and/or receive indemnification from other parties in connection with liabilities that may arise in connection with the transactions and in connection with activities prior to completion of the transactions. These indemnification arrangements typically include provisions pertaining to third party claims relating to environmental and tax matters and various types of litigation. As of December 31, 2023, we had not accrued any significant amounts for our indemnification obligations, and we are not aware of other circumstances that would likely lead to significant future indemnification obligations. We cannot determine with certainty the potential amount of future payments under the indemnification arrangements until events arise that would trigger a liability under the arrangements.
As part of our technology licensing contracts, we give indemnifications to our licensees for liabilities arising from possible patent infringement claims with respect to certain proprietary licensed technologies. Such indemnifications have a stated maximum amount and generally cover a period of 5 to 10 years.
Legal Proceedings—We are subject to various lawsuits and claims, including but not limited to, matters involving contract disputes, environmental damages, personal injury and property damage. We vigorously defend ourselves and prosecute these matters as appropriate.
Our legal organization applies its knowledge, experience and professional judgment to the specific characteristics of our cases, employing a litigation management process to manage and monitor legal proceedings in which we are a party. Our process facilitates the early evaluation and quantification of potential exposures in individual cases. This process also enables us to track those cases that have been scheduled for trial, mediation or other resolution. We regularly assess the adequacy of legal accruals based on our professional judgment, experience and the information available regarding our cases.
Based on a consideration of all relevant facts and circumstances, we do not believe the ultimate outcome of any currently pending lawsuit against us will have a material adverse effect upon our operations, financial condition or Consolidated Financial Statements.
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests
12 Months Ended
Dec. 31, 2023
Shareholders' Equity and Redeemable Non-controlling Interests [Abstract]  
Shareholders' Equity and Redeemable Non-controlling Interests Disclosure Shareholders’ Equity and Redeemable Non-controlling Interests
Shareholders’ Equity
Dividend Distributions—The following table summarizes the dividends paid to common shareholders in the periods presented, including the special dividend that our board of directors declared in May 2022:
Millions of dollars, except per share amountsDividend Per
Ordinary
Share
Aggregate
Dividends
Paid
Date of Record
For the year 2023:
March - Quarterly dividend$1.19 $389 March 6, 2023
June - Quarterly dividend1.25 408 May 30, 2023
September - Quarterly dividend1.25 407 August 28, 2023
December - Quarterly dividend1.25 406 November 27, 2023
$4.94 $1,610 
For the year 2022:
March - Quarterly dividend$1.13 $371 March 7, 2022
June - Quarterly dividend1.19 389 June 6, 2022
June - Special dividend5.20 1,704 June 6, 2022
September - Quarterly dividend1.19 388 August 29, 2022
December - Quarterly dividend1.19 386 November 28, 2022
$9.90 $3,238 
Share Repurchase Authorization—In May 2023, our shareholders approved a proposal to authorize us to repurchase up to 34.0 million ordinary shares, through November 19, 2024 (“2023 Share Repurchase Authorization”), which superseded any prior repurchase authorizations. The timing and amount of these repurchases, which are determined based on our evaluation of market conditions and other factors, may be executed from time to time through open market or privately negotiated transactions. The repurchased shares, which are recorded at cost, are classified as Treasury stock and may be retired or used for general corporate purposes, including for various employee benefit and compensation plans.
In May 2022, our shareholders approved a proposal to authorize us to repurchase up to 34.0 million ordinary shares, through November 27, 2023 (“2022 Share Repurchase Authorization”), which superseded any prior repurchase authorizations.
In May 2021, our shareholders approved a proposal to authorize us to repurchase up to 34.0 million ordinary shares through November 28, 2022 (“2021 Share Repurchase Authorization”), which superseded our prior repurchase authorizations.
The following table summarizes our share repurchase activity for the periods presented:
Millions of dollars, except shares and per share amountsShares
Repurchased
Average
Purchase
Price
Total Purchase Price, Including Commissions and Fees
For the year 2023:
2022 Share Repurchase Authorization1,365,898 $88.98 $122 
2023 Share Repurchase Authorization983,309 90.99 89 
2,349,207 $89.82 $211 
For the year 2022:
2021 Share Repurchase Authorization2,111,538 $97.72 $206 
2022 Share Repurchase Authorization2,286,216 87.50 200 
4,397,754 $92.41 $406 
For the year 2021:
2021 Share Repurchase Authorization5,163,334 $92.37 $477 
5,163,334 $92.37 $477 
Total cash paid for share repurchases for the years ended December 31, 2023, 2022 and 2021 was $211 million, $420 million and $463 million, respectively. Cash payments made during the reporting period may differ from the total purchase price, including commissions and fees, due to the timing of payments.
Ordinary Shares—The changes in the outstanding amounts of ordinary shares are as follows:
 Year Ended December 31,
 202320222021
Ordinary shares outstanding:
Beginning balance325,723,567 329,536,389 334,015,220 
Share-based compensation793,984 291,104 468,131 
Employee stock purchase plan315,058 293,828 216,372 
Purchase of ordinary shares(2,349,207)(4,397,754)(5,163,334)
Ending balance324,483,402 325,723,567 329,536,389 
Treasury Shares—The changes in the amounts of treasury shares held by the Company are as follows:
 Year Ended December 31,
 202320222021
Ordinary shares held as treasury shares:
Beginning balance14,698,931 10,675,605 6,030,408 
Share-based compensation(793,984)(291,104)(468,131)
Employee stock purchase plan(315,058)(83,324)(50,006)
Purchase of ordinary shares2,349,207 4,397,754 5,163,334 
Ending balance15,939,096 14,698,931 10,675,605 
Accumulated Other Comprehensive Loss—The components of, and after-tax changes in, Accumulated other comprehensive loss as of and for the years ended December 31, 2023, 2022 and 2021 are presented in the following table:
Millions of dollarsFinancial
Derivatives
Unrealized
Gains
(Losses) on Available-for-Sale Debt
Securities
Defined
Benefit
Pension
and Other
Post-retirement
Benefit Plans
Foreign
Currency
Translation
Adjustments
Total
Balance—December 31, 2020$(426)$$(752)$(766)$(1,943)
Other comprehensive income (loss) before reclassifications336 (1)214 (110)439 
Tax expense before reclassifications(64)— (50)(45)(159)
Amounts reclassified from accumulated other comprehensive loss(244)— 77 — (167)
Tax (expense) benefit44 — (17)— 27 
Net other comprehensive income (loss)72 (1)224 (155)140 
Balance—December 31, 2021$(354)$— $(528)$(921)$(1,803)
Other comprehensive income (loss) before reclassifications$393 $— $342 $(64)$671 
Tax expense before reclassifications(86)— (95)(59)(240)
Amounts reclassified from accumulated other comprehensive loss(128)— 128 — — 
Tax (expense) benefit29 — (29)— — 
Net other comprehensive income (loss)208 — 346 (123)431 
Balance—December 31, 2022$(146)$— $(182)$(1,044)$(1,372)
Other comprehensive income (loss) before reclassifications$(178)$— $(142)$45 $(275)
Tax benefit before reclassifications47 — 38 28 113 
Amounts reclassified from accumulated other comprehensive loss69 — — 78 
Tax (expense) benefit(18)— (2)— (20)
Net other comprehensive income (loss)(80)— (97)73 (104)
Balance—December 31, 2023$(226)$— $(279)$(971)$(1,476)
The amounts reclassified out of each component of Accumulated other comprehensive loss are as follows:
Millions of dollarsYear Ended December 31,Affected Line Items on the Consolidated Statements of Income
202320222021
Reclassification adjustments for:
Financial derivatives:
Commodities$33 $(59)$(34)Cost of sales
Foreign currency31 (75)(216)Interest expense
Interest ratesInterest expense
Income tax (expense) benefit(18)29 44 Provision for income taxes
Financial derivatives, net of tax51 (99)(200)
Amortization of defined pension items:
Settlement loss— 103 28 Other (expense) income, net
Actuarial loss22 46 Other (expense) income, net
Prior service costOther (expense) income, net
Income tax expense(2)(29)(17)Provision for income taxes
Defined pension items, net of tax99 60 
Total reclassifications, before tax78 — (167)
Income tax (expense) benefit(20)— 27 Provision for income taxes
Total reclassifications, after tax$58 $— $(140)Amount included in net income
Amortization of defined pension items are included in the computation of net periodic pension and other post-retirement benefit costs, see Note 15 to the Consolidated Financial Statements.
Redeemable Non-controlling Interests
As of December 31, 2023 and 2022, we had 113,075 and 113,471 shares of redeemable non-controlling interest stock outstanding, respectively. During the years ended December 31, 2023 and 2022, 396 and 1,903 shares were redeemed for less than a $1 million and approximately $2 million, respectively. There were no share redemptions during 2021.
In February, May, August and November 2023, we paid cash dividends of $15.00 per share to our redeemable non-controlling interest stock shareholders of record as of January 15, 2023, April 15, 2023, July 15, 2023, and October 15, 2023, respectively. In 2023, 2022 and 2021, these dividends were $7 million for each year.
v3.24.0.1
Per Share Data
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Per Share Data Per Share Data
Basic earnings per share is based upon the weighted average number of shares of common stock outstanding during the period. Diluted earnings per share includes the effect of certain stock option and other equity-based compensation awards. Our unvested restricted stock units contain non-forfeitable rights to dividend equivalents and are considered participating securities. We calculate basic and diluted earnings per share under the two-class method.
Earnings per share data is as follows:
 Year Ended December 31,
 202320222021
 ContinuingDiscontinuedContinuingDiscontinuedContinuingDiscontinued
Millions of dollarsOperationsOperationsOperationsOperationsOperationsOperations
Net income (loss)$2,126 $(5)$3,894 $(5)$5,623 $(6)
Dividends on redeemable non-controlling interests(7)— (7)— (7)— 
Net income attributable to participating securities(7)— (10)— (14)— 
Net income (loss) attributable to ordinary shareholders—basic and diluted$2,112 $(5)$3,877 $(5)$5,602 $(6)
Millions of shares,
except per share amounts
Basic weighted average common stock outstanding325 325 327 327 334 334 
Effect of dilutive securities— — 
Potential dilutive shares326 326 328 328 334 334 
Earnings (loss) per share:
Basic$6.50 $(0.02)$11.86 $(0.02)$16.79 $(0.02)
Diluted$6.48 $(0.02)$11.83 $(0.02)$16.77 $(0.02)
v3.24.0.1
Segment and Related Information
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Segment and Related Information Segment and Related Information
Our operations are managed by senior executives who report to our Chief Executive Officer, the chief operating decision maker. Discrete financial information is available for each of the segments, and our Chief Executive Officer uses the operating results of each of the operating segments for performance evaluation and resource allocation.
The activities of each of our segments from which they earn revenues and incur expenses are described below:
Olefins and Polyolefins-Americas (“O&P-Americas”). Our O&P-Americas segment produces and markets olefins and co-products, polyethylene and polypropylene.

Olefins and Polyolefins-Europe, Asia, International (“O&P-EAI”). Our O&P-EAI segment produces and markets olefins and co-products, polyethylene, and polypropylene.

Intermediates and Derivatives (“I&D”). Our I&D segment produces and markets propylene oxide and its derivatives; oxyfuels and related products; and intermediate chemicals such as styrene monomer, acetyls, ethylene oxide and ethylene glycol.

Advanced Polymer Solutions (“APS”). Our APS segment produces and markets compounding and solutions, such as polypropylene compounds, engineered plastics, masterbatches, engineered composites, colors and powders.

Refining. Our Refining segment refines heavy, high-sulfur crude oil and other crude oils of varied types and sources available on the U.S. Gulf Coast into refined products, including gasoline and distillates.

Technology. Our Technology segment develops and licenses chemical and polyolefin process technologies and manufactures and sells polyolefin catalysts.
Our chief operating decision maker uses EBITDA as the primary measure for reviewing profitability of our segments, and therefore, we have presented EBITDA for all segments. We define EBITDA as earnings from continuing operations before interest, income taxes, and depreciation and amortization.
“Other” includes intersegment eliminations and items that are not directly related or allocated to business operations, such as foreign exchange gains or losses and components of pension and other post-retirement benefit costs other than service costs. Sales between segments are made primarily at prices approximating prevailing market prices.
Summarized financial information concerning reportable segments is shown in the following tables for the periods presented:
 Year Ended December 31, 2023
 O&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Millions of dollars
Sales and other operating revenues:
Customers$6,967 $9,822 $10,875 $3,686 $9,179 $578 $— $41,107 
Intersegment4,313 657 211 12 535 85 (5,813)— 
11,280 10,479 11,086 3,698 9,714 663 (5,813)41,107 
Depreciation and amortization expense587 207 443 98 158 41 — 1,534 
Other income (expense), net(1)(13)— — (48)(58)
Income (loss) from equity investments49 (55)(13)(1)— — — (20)
EBITDA2,303 (9)1,679 (162)379 375 (56)4,509 
Impairments25 38 192 252 11 — — 518 
Capital expenditures480 273 590 75 32 69 12 1,531 
 Year Ended December 31, 2022
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Sales and other operating revenues:
Customers$9,420 $12,568 $12,703 $4,197 $10,975 $588 $— $50,451 
Intersegment5,060 887 247 918 105 (7,222)— 
14,480 13,455 12,950 4,202 11,893 693 (7,222)50,451 
Depreciation and amortization expense591 171 332 95 39 39 — 1,267 
Other (expense) income, net(30)— (39)(7)(4)(72)
Income (loss) from equity investments98 (68)(25)— — — — 
EBITDA2,865 178 1,872 115 921 366 (16)6,301 
Impairments— 69 — — — — — 69 
Capital expenditures383 349 940 60 53 98 1,890 
 Year Ended December 31, 2021
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Sales and other operating revenues:
Customers$10,978 $13,192 $9,968 $4,150 $7,178 $707 $— $46,173 
Intersegment4,582 869 212 11 824 136 (6,634)— 
15,560 14,061 10,180 4,161 8,002 843 (6,634)46,173 
Depreciation and amortization expense581 204 379 107 79 43 — 1,393 
Other income (expense), net27 10 (2)(7)— 25 62 
Income (loss) from equity investments115 313 34 (1)— — — 461 
EBITDA5,370 1,830 1,378 231 (624)514 (10)8,689 
Impairments— — — — 624 — — 624 
Capital expenditures326 256 1,112 71 74 91 29 1,959 
A reconciliation of EBITDA to Income from continuing operations before income taxes is shown in the following table for each of the periods presented:
 Year Ended December 31,
Millions of dollars202320222021
EBITDA:
Total segment EBITDA$4,565 $6,317 $8,699 
Other EBITDA(56)(16)(10)
Less:
Depreciation and amortization expense(1,534)(1,267)(1,393)
Interest expense(477)(287)(519)
Add:
Interest income129 29 
Income from continuing operations before income taxes$2,627 $4,776 $6,786 
The following assets are summarized and reconciled to consolidated totals in the following table:
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyTotal
December 31, 2023
Property, plant and equipment, net$6,441 $2,139 $5,654 $678 $122 $513 $15,547 
Equity investments2,049 1,513 343 — — 3,907 
Goodwill477 380 215 567 — 1,647 
December 31, 2022
Property, plant and equipment, net$6,378 $1,880 $5,728 $636 $255 $510 $15,387 
Equity investments2,053 1,655 585 — — 4,295 
Goodwill162 86 201 1,370 — 1,827 
Long-lived assets include Property, plant and equipment, net, Intangible assets, net and Equity investments, see Notes 8 and 9 to the Consolidated Financial Statements. The following long-lived assets data is based upon the location of the assets:
 December 31,
Millions of dollars20232022
Long-lived assets:
United States$14,334 $14,651 
Germany1,593 1,443 
The Netherlands879 903 
France731 740 
Italy389 304 
China375 503 
Mexico281 284 
Other1,513 1,516 
Total$20,095 $20,344 
Segment Structure Changes and Related Goodwill Impairment—Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our APS segment and reintegrated into our O&P-Americas and O&P-EAI segments. As a result of the reallocation of goodwill and the change in both fair value and carrying value among reporting units, we recognized a non-cash goodwill impairment charge of $252 million in the first quarter of 2023 in our APS segment. See Note 8 to the Consolidated Financial Statements for additional information regarding the structure changes and related impairment charge.
European PO Joint Venture Impairment—In the fourth quarter of 2023, we recorded a non-cash impairment charge of $192 million related to our European PO Joint Venture, which is included in the operating results for our I&D segment. See Note 9 to the Consolidated Financial Statements for additional information regarding the impairment charge.
Houston Refinery Operations—After thoroughly analyzing our options, we determined that exiting the refining business no later than the end of the first quarter of 2025 is the best strategic and financial path forward for the Company. Our exit from the refining business progresses our greenhouse gas emission reduction goals, and the site’s prime location gives us more options for advancing our future strategic objectives, including circularity.
Costs incurred since our decision to exit the refining business through December 31, 2023 were $521 million. Our estimate of total exit costs, inclusive of costs incurred to date, range from $550 million to $1,050 million. We intend to proceed with an orderly shut-down and do not expect to recognize these charges all at once, but rather over time. We do not anticipate any material cash payments related to the exit of the refinery business to be made in 2024.
Costs incurred for the planned exit from the refinery business are as follows:
Year Ended December 31,Inception to Date
 December 31,
Millions of dollars 202320222023
Accelerated lease amortization costs$110 $91 $201 
Personnel costs76 64 140 
Asset retirement obligation accretion11 
Asset retirement cost depreciation139 30 169 
Refinery exit costs$334 $187 $521 
In subsequent periods, we expect to incur additional costs primarily consisting of accelerated amortization of operating lease assets of $10 million to $60 million, personnel costs of $20 million to $95 million and other charges of $40 million to $90 million.
In connection with the planned exit from the refinery business, we recorded liabilities for asset retirement obligations of $259 million as of December 31, 2023. The asset retirement obligations we recorded require significant judgment and are subject to changes in the underlying assumptions. We estimate that the Houston refinery’s asset retirement obligations are in the range of $150 million to $450 million.
Operating results for our Refining segment include a non-cash impairment charge of $624 million recognized in 2021. See Note 8 to the Consolidated Financial Statements for additional information regarding impairment charge.
Disposition of Australian Facility—In the second quarter of 2022 we sold our ownership interest in our PP manufacturing facility located in Geelong, Australia, LyondellBasell Australia (Holdings) Pty Ltd, for consideration of $38 million. In connection with this sale, we assessed the assets of the disposal group for impairment and determined that the carrying value exceeded the fair value less costs to sell. As a result, we recognized a non-cash impairment charge in the second quarter of 2022 of $69 million in the operating results of our O&P-EAI segment. The fair value measurement for the disposal group is based on expected consideration and classified as Level 3 within the fair value hierarchy. The charge is reflected as Impairments in the Consolidated Statements of Income.
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Insider Trading Arrangements
3 Months Ended
Dec. 31, 2023
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
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Summary of Significant Accounting Policies (Policies)
12 Months Ended
Dec. 31, 2023
Accounting Policies [Abstract]  
Basis of Preparation and Consolidation
Basis of Preparation and Consolidation
The accompanying Consolidated Financial Statements have been prepared from the books and records of LyondellBasell N.V. under accounting principles generally accepted in the United States (“U.S. GAAP”). Subsidiaries are defined as being those companies over which we, either directly or indirectly, have control through a majority of the voting rights or the right to exercise control or to obtain the majority of the benefits and be exposed to the majority of the risks. Subsidiaries are consolidated from the date on which control is obtained until the date that such control ceases. All intercompany transactions and balances have been eliminated in consolidation.
Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our Advanced Polymer Solutions segment and reintegrated into our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. Segment information provided within has been revised for all periods presented to reflect these changes.
Cash and Cash Equivalents
Cash and Cash Equivalents
Our cash equivalents consist of highly liquid debt instruments such as certificates of deposit, commercial paper and money market accounts with major international banks and financial institutions. Cash equivalents also include other instruments with maturities of three months or less when acquired and exclude restricted cash.
Short-Term Investments
Short-Term Investments
Our investments in debt securities are classified as available-for-sale and held-to-maturity on the basis of our intent and ability to hold the investments. Investments classified as available-for-sale are carried at fair value with changes reflected in other comprehensive income (loss). Credit-related impairments, measured using expected cash flows and limited to the amount by which the amortized cost basis of a security exceeds its fair value, are recognized through an allowance for expected credit losses, and adjusted subsequently if conditions change, with a corresponding impact in earnings. Where there is an intention or a requirement to sell an impaired available-for-sale debt security, the entire impairment is recognized in earnings with a corresponding adjustment to the amortized cost basis of the security.
Investments classified as held-to-maturity are carried at amortized cost less allowance for credit losses recorded through Net income.
Trade Receivables
Trade Receivables
Trade receivables are amounts due from customers for merchandise sold or services performed in the ordinary course of business and are carried at transaction price net of allowance for credit losses. Allowance for credit losses is measured using historical loss rates for the respective risk categories and incorporating forward-looking estimates. The corresponding expense for the loss allowance is reflected in Selling, general and administrative expenses.
Inventories
Inventories
Cost of our raw materials, work-in-progress and finished goods inventories is determined using the last-in, first-out (“LIFO”) method and is carried at the lower of cost or market value. Cost of our materials and supplies inventory is determined using the average cost method and is carried at the lower of cost and net realizable value.
Inventory exchange transactions, which involve fungible commodities, are not accounted for as purchases and sales. Any resulting volumetric exchange balances are accounted for as inventory, with cost determined using the LIFO method.
Property, Plant and Equipment
Property, Plant and Equipment
Property, plant and equipment are recorded at historical cost. Historical cost includes expenditures that are directly attributable to the acquisition of the items. Costs may also include borrowing costs incurred on debt during construction of major projects exceeding one year, costs of major maintenance arising from turnarounds of major units and legally obligated decommissioning costs. Routine maintenance costs are expensed as incurred.
Depreciation is computed using the straight-line method over the estimated useful lives of assets to their residual values. The residual values and useful lives of assets are reviewed, and adjusted if appropriate, whenever events or circumstances indicate that a revision is warranted. Land is not depreciated.
We evaluate property, plant and equipment for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Long-lived assets are grouped at the lowest level for which there are identifiable cash flows that are largely independent of the cash flows of other groups of assets, which, for us, is generally at the plant group level (or, at times, individual plants in certain circumstances where we have isolated production units with separately identifiable cash flows). If it is determined that an asset or asset group’s carrying value exceeded its estimated fair value, the asset is written down to its estimated fair value.
Equity Investments
Equity Investments
We account for equity method investments (“equity investments”) using the equity method of accounting if we have the ability to exercise significant influence over, but do not control an investee. Significant influence generally exists if we have an ownership interest representing between 20% and 50% of the voting rights. Under the equity method of accounting, investments are stated initially at cost and are adjusted for subsequent additional investments and our proportionate share of profit or losses and distributions.
We record our share of the profits or losses of the equity investments, net of income taxes, in the Consolidated Statements of Income. When our share of losses in an equity investment equals or exceeds the carrying amount of our investment including advances made by us, we do not recognize further losses, unless we have guaranteed obligations or are otherwise committed to provide further financial support to the investee.
We assess our equity investments for impairment whenever events or changes in circumstances indicate that the carrying amount of the investment may not be recoverable. If the decline in value is considered to be other-than-temporary, the investment is written down to its estimated fair value.
Investments in PO Joint Ventures and the Louisiana Joint Venture—We share ownership with Covestro PO LLC, a subsidiary of Covestro AG (collectively “Covestro”), in a U.S. propylene oxide (“PO”) joint venture located in Texas (the “U.S. PO Joint Venture”) and a PO/styrene monomer (“SM” or “styrene”) joint venture located in The Netherlands (the “European PO Joint Venture”), collectively the (“PO Joint Ventures”). We operate the PO Joint Ventures manufacturing facilities and arrange the logistics of product delivery. Each partner funds their share of capital expenditures, reimburses manufacturing operating expenses excluding depreciation and amortization expenses, and receives a share of production in-kind.
The U.S. PO Joint Venture owns a PO/SM and a PO/tertiary butyl alcohol (“TBA”) plant. Covestro’s interest in the U.S. PO Joint Venture represents ownership of an in-kind portion of the PO production of 680 thousand tons per year. We take, in-kind, the remaining PO production and all co-product production.
The European PO Joint Venture owns a PO/SM plant in which each partner is entitled to 50% of the annual in-kind cost-based PO and SM production.
We entered into a joint venture agreement with Sasol Chemicals (USA) LLC (“Sasol”) to form the Louisiana Integrated PolyEthylene JV LLC joint venture (the “Louisiana Joint Venture”). Under this arrangement, we acquired a 50% ownership interest in an ethane cracker, a low-density and linear-low density polyethylene plant, and associated infrastructure. Under the terms of the joint venture agreement, each partner provides pro-rata share of ethane feedstocks and off-takes pro-rata shares of cracker and polyethylene products in-kind. We operate the Louisiana Joint Venture assets and market the polyethylene off-take for all partners through our global sales team.
We account for the PO Joint Ventures and the Louisiana Joint Venture using the equity method. The joint ventures were formed solely for the benefit of the partners and do not manufacture for any other parties. We report the cost of our product off-take as Inventory and the equity loss as Cost of sales in our Consolidated Financial Statements. Related production cash flows are reported in the operating cash flow section of the Consolidated Statements of Cash Flows.
Our equity investment in the PO Joint Ventures and the Louisiana Joint Venture represents our share of the manufacturing plants and is decreased by recognition of our share of equity loss, which is equal to the depreciation of the assets of these joint ventures. Other changes in the investment balance are principally due to our additional capital contributions to these joint ventures to fund capital expenditures. Such contributions are reported in the investing cash flow section of the Consolidated Statements of Cash Flows.
Our product off-take of PO and its co-products from the PO Joint Ventures was 2.2 million, 2.4 million and 2.6 million tons in 2023, 2022 and 2021, respectively. Our product off-take of ethylene and polyethylene produced from the Louisiana Joint Venture was 1.2 million, 1.0 million, and 1.1 million tons in 2023, 2022, and 2021, respectively.
Redeemable Non-controlling Interests
Redeemable Non-controlling Interests
Our redeemable non-controlling interests relate to shares of cumulative perpetual special stock (“redeemable non-controlling interest stock”) issued by our consolidated subsidiary, formerly known as A. Schulman, Inc. (“A. Schulman”). Holders of redeemable non-controlling interest stock are entitled to receive cumulative dividends at the rate of 6% per share and the liquidation preference of $1,000 per share. Redeemable non-controlling interest stock may be redeemed at any time at the discretion of the holders and is reported in the Consolidated Balance Sheets outside of permanent equity. Dividends on these shares are deducted from or added to the amount of Income (loss) attributable to the Company shareholders if and when declared by the Company.
Goodwill
Goodwill
Goodwill is tested for impairment annually in the fourth quarter or whenever events or changes in circumstances indicate that the fair value of a reporting unit with goodwill is less than its carrying amount. We first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying value. Qualitative factors assessed for each of the reporting units include, but are not limited to, changes in long-term commodity prices, discount rates, competitive environments, planned capacity, cost factors such as raw material prices, and financial performance of the reporting units. If the qualitative assessment indicates that it is more likely than not that the carrying value of a reporting unit exceeds its fair value, a quantitative test is required. If the carrying value of the reporting unit including goodwill exceeds its fair value, an impairment charge equal to the excess would be recognized up to a maximum amount of goodwill allocated to that reporting unit.
Effective January 1, 2023, our Catalloy and polybutene-1 businesses were moved from our Advanced Polymer Solutions segment and reintegrated into our Olefins and Polyolefins-Americas and Olefins and Polyolefins-Europe, Asia, International segments. Related to this change we evaluated goodwill for impairment immediately before and after the transfer of these businesses. Our evaluation resulted in the recognition of a non-cash goodwill impairment of $252 million in our Advanced Polymer Solutions segment in the first quarter of 2023. See Notes 8 and 21 to the Consolidated Financial Statements.
In the fourth quarter of 2023, we performed a quantitative impairment assessment for our reporting units within our Advanced Polymer Solutions segment and a qualitative impairment assessment of our other reporting units, which indicated that the fair value of our reporting units was greater than their carrying value including goodwill. Based on this assessment, our historical assessment for impairment and forecasted demand for our products, a quantitative goodwill impairment test in the fourth quarter was not necessary.
Intangible Assets
Intangible Assets
Intangible assets consist of emission allowances, various contracts, software costs, patents and trademarks, know-how, and in-process research and development costs. These assets are amortized using the straight-line method over their estimated useful lives or over the term of the related agreement. We evaluate definite-lived intangible assets with the associated long-lived asset group for impairment whenever impairment indicators are present.
Research and Development
Research and Development
Research and development (“R&D”) costs are expensed when incurred. Subsidies for R&D are included in Other (expense) income, net. Depreciation expense related to assets employed in R&D is included as a cost of R&D.
Income Taxes
Income Taxes
The income tax for the period comprises current and deferred tax. Income tax is recognized in the Consolidated Statements of Income, except to the extent that it relates to items recognized in other comprehensive income (loss) or directly in equity. In these cases, the applicable tax amount is recognized in other comprehensive income (loss) or directly in equity, respectively.
Deferred income taxes reflect the tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts recognized for income tax purposes, as well as the net tax effects of net operating loss carryforwards. Valuation allowances are provided against deferred tax assets when it is more likely than not that some portion or all of the deferred tax asset will not be realized.
We recognize uncertain income tax positions in our financial statements when we believe it is more likely than not, based on the technical merits, that the position or a portion thereof will be sustained upon examination. For a position that is more likely than not to be sustained, the benefit recognized is measured at the largest cumulative amount that is greater than 50 percent likely of being realized.
Environmental Remediation Costs
Environmental Remediation Costs—Environmental remediation liabilities include liabilities related to sites we currently own, sites we no longer own, as well as sites where we have operated that belong to other parties. Liabilities for anticipated expenditures related to investigation and remediation of contaminated sites are accrued when it is probable a liability has been incurred and the amount of the liability can be reasonably estimated. Only certain post-remediation monitoring costs, the timing of which can be determined with reasonable certainty, are discounted to present value.
Asset Retirement Obligations
Asset Retirement Obligations—At some sites, we are legally obligated to decommission our plants upon site exit. Asset retirement obligations are recorded at the fair value using the present value of the estimated costs to retire the asset at the time the obligation is incurred. That cost, which is capitalized as part of the related long-lived asset, is depreciated on a straight-line basis over the remaining useful life of the related asset. Accretion expense in connection with the discounted liability is recognized over the estimated timeline to settle the obligation. Such depreciation and accretion expenses are included in Cost of sales.
Foreign Currency Translation and Remeasurement
Foreign Currency Translation and Remeasurement
Functional and Reporting Currency—Items included in the financial information of each of LyondellBasell N.V.’s entities are measured using the currency of the primary economic environment in which the entity operates (“the functional currency”) and then translated to the U.S. dollar (“the reporting currency”) as follows:
Assets and liabilities for each balance sheet presented are translated at the closing rate at the date of that balance sheet;
Income and expenses for each income statement are translated at monthly average exchange rates; and
All resulting exchange differences are recognized as a separate component within other comprehensive income (loss) (foreign currency translation adjustments).
Transactions and Balances—Foreign currency transactions are recorded in their respective functional currency using exchange rates prevailing at the dates of the transactions. Exchange gains and losses resulting from the settlement of such transactions and from remeasurement of monetary assets and liabilities denominated in foreign currencies at the balance sheet date are recognized in earnings.
Revenue Recognition
Revenue Recognition
Substantially all our revenues are derived from contracts with customers. We account for contracts when both parties have approved the contract and are committed to perform, the rights of the parties and payment terms have been identified, the contract has commercial substance and collectability is probable.
Revenue is recognized when obligations under the terms of a contract with our customer are satisfied. This generally occurs at the point in time when performance obligations are fulfilled and control transfers to the customer. In most instances, control transfers upon transfer of risk of loss and title to the customer, which usually occurs when we ship products to the customer from our manufacturing facility. Revenue is measured as the amount of consideration we expect to receive in exchange for transferring goods. Customer incentives are generally based on volumes purchased and recognized over the period earned. Sales, value-added, and other taxes that we collect concurrent with revenue-producing activities are excluded from the transaction price as they represent amounts collected on behalf of third parties. We apply the practical expedient to recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset that we otherwise would have recognized is one year or less. Shipping and handling costs are treated as a fulfillment cost and not a separate performance obligation.
We have marketing arrangements to off-take and sell the production of some of our joint ventures in return for a percentage of the price realized on the sales to the end customer. In such arrangements, when we obtain control of the product, revenue and cost of sales are presented on a gross basis. Otherwise, we recognize revenue, net of amounts due to the joint venture, which represents commissions earned.
Payments are typically required within a short period following the transfer of control of the product to the customer. We occasionally require customers to prepay purchases to ensure collectability. Such prepayments do not represent financing arrangements, since payment occurs within a short time frame. We apply the practical expedient which permits us to disregard the effects of a significant financing component when, at contract inception, we expect the period between the payment and fulfillment of the performance obligation will be one year or less.
Contract balances typically arise when a difference in timing between the transfer of control to the customer and receipt of consideration occurs. Our contract liabilities, which are reflected in our Consolidated Financial Statements as Accrued and other current liabilities, and Other liabilities, consist primarily of customer payments for products or services received before the transfer of control to the customer occurs.
Share-Based Compensation
Share-Based Compensation
We grant restricted stock units (“RSUs”), stock option awards (“Stock options”), performance share units (“PSUs”), and other cash and stock awards to employees as a form of compensation. Our share-based compensation awards are accounted for as equity-classified awards with compensation expense based on the grant date fair value and recognized over the vesting period in the income statement. We use a straight-line vesting method for cliff-vested awards and a graded vesting method for ratable-vested awards. We have elected to recognize forfeitures as they occur for stock-based compensation. When options are exercised and awards are paid out, shares are issued from our treasury shares. The holders of unvested RSUs are entitled to nonforfeitable dividend equivalents settled in the form of cash payments, which are recognized as dividends in Retained earnings. Outstanding PSUs accrue dividend equivalent units, which will be converted to shares upon payment at the end of the performance period and are classified as Accrued and other current liabilities and Other liabilities on the Consolidated Balance Sheets. Dividend equivalents for PSUs are also recorded in Retained earnings.
Leases
Leases
Leases with a term longer than 12 months are recorded on the balance sheet as a lease asset and lease liability. If at inception of a contract, a lease is identified, we recognize a lease asset and a corresponding lease liability based on the present value of the lease payments over the lease term, discounted using our incremental borrowing rate, unless an implicit rate is readily determinable. Lease payments include fixed and variable lease components derived from usage or market-based indices, such as the consumer price index. Other variable lease payments may fluctuate for a variety of reasons including usage, output, insurance or taxes. These variable amounts are expensed as incurred and not included in the lease assets or lease liabilities. Options to extend or terminate a lease are reflected in the lease payments and lease term when it is reasonably certain that we will exercise those options. Leases are classified as either finance or operating, with classification affecting the pattern of expense recognition in the Consolidated Statements of Income. The majority of our leases are operating leases for which we recognize lease expense on a straight-line basis over the lease term. We apply the practical expedient to account for lease and associated non-lease components as a single lease component for all asset classes with the exception of utilities and pipeline assets within major manufacturing equipment. For these assets, non-lease components are separated from lease components and accounted for as normal operating expenses. Leases with an initial term of 12 months or less are recognized in the Consolidated Statements of Income on a straight-line basis over the lease term.
Financial Instruments and Hedging Activities
Financial Instruments and Hedging Activities
Pursuant to our risk management policies, we selectively enter into derivative transactions to manage market risk volatility associated with changes in commodity pricing, currency exchange rates and interest rates. Certain derivatives used for this purpose are designated as net investment hedges, cash flow hedges or fair value hedges. Derivative instruments are recorded at fair value on the balance sheet. Gains and losses related to changes in the fair value of derivative instruments not designated as hedges are recorded in earnings.
Cash flows from derivatives designated as hedges are reported in our Consolidated Statements of Cash Flows under the same category as the cash flows from the hedged items unless the derivative contract contains a significant financing element. Cash flows for derivatives with a significant financing element are classified as Cash flows from financing activities. Cash flows related to economic hedges are classified consistent with the cash flows of the economic hedged items.
Net Investment Hedges—We enter into foreign currency derivatives and foreign currency denominated debt to reduce the volatility in shareholders’ equity resulting from changes in currency exchange rates of our foreign subsidiaries with respect to the U.S. dollar. Our foreign currency derivatives consist of cross-currency contracts and forward exchange contracts.
We use the critical terms approach through the application of the spot method to assess hedge effectiveness at least quarterly. For derivatives designated as net investment hedges, gains or losses attributable to changes in spot foreign exchange rates over the designation period are reflected in foreign currency translation adjustments within other comprehensive income (loss). Recognition in earnings is delayed until the net investment is sold or liquidated. At that time, the amount recognized is reported in the same line item as the gain or loss on the liquidation of the hedged foreign operations. For our cross-currency swaps, the associated interest receipts and payments are recorded in Interest expense. For our foreign currency forward contracts, we amortize initial forward point values on a straight-line basis to interest expense over the life of the hedging instrument. We monitor on a quarterly basis for any over-hedged positions requiring de-designation and re-designation of the hedge to remove such over-hedged condition.
Cash Flow Hedges—We enter into cash flow hedges to manage the variability in cash flows of a future transaction. Our cash flow hedges include cross currency swaps, forward starting interest rate swaps and commodity swaps. For derivatives designated as cash flow hedges, the gains and losses are recorded in other comprehensive income (loss) and released to earnings in the same line item and in the same period during which the hedged item affects earnings.
We use the critical terms and the quantitative long-haul methods to assess hedge effectiveness and monitor, at least quarterly, any change in effectiveness.
We have cross-currency swap contracts designated as cash flow hedges to reduce our exposure to the foreign currency exchange risk associated with certain intercompany loans. Under the terms of these contracts, we make interest payments in euros and receive interest in U.S. dollars. Upon the maturities of these contracts, we will pay the principal amount of the loans in euros and receive U.S. dollars from our counterparties.
We enter into forward-starting interest rate contracts to mitigate the risk of adverse changes in benchmark interest rates on future anticipated debt issuances.
We also execute commodity futures, options and swaps to manage the volatility of the commodity price related to anticipated purchases of raw materials and product sales. We enter into over-the-counter commodity swaps and options with one or more counterparties whereby we pay a predetermined fixed price and receive a price based on the average monthly rate of a specified index for the specified nominated volumes.
Fair Value Hedges—We use interest rate swaps as part of our current interest rate risk management strategy to achieve a desired proportion of variable versus fixed rate debt. Under these arrangements, we exchange fixed-rate for floating-rate interest payments to effectively convert our fixed-rate debt to floating-rate debt. For derivatives that have been designated as fair value hedges, the gains and losses of the derivatives and hedged items are recorded in earnings.
We use the long-haul method to assess hedge effectiveness using a regression analysis approach at least quarterly. We perform the regression analysis over an observation period of three years, utilizing data that is relevant to the hedge duration.
Fair Value Measurements
Fair Value Measurements
We categorize assets and liabilities, measured at fair value, into one of three different levels depending on the observability of the inputs employed in the measurement. Level 1 inputs are quoted prices for identical instruments in active markets. Level 2 inputs are quoted prices for similar instruments in active markets; quoted prices for identical or similar instruments in markets that are not active; and model-derived valuations in which all significant inputs or significant value-drivers are observable. Level 3 inputs are model-derived valuations in which one or more significant inputs or significant value-drivers are unobservable.
Fair value measurements are classified according to the lowest level input or value-driver that is significant to the valuation. A measurement may therefore be classified within Level 3 even though there may be significant inputs that are readily observable.
Changes in Fair Value Levels—Management reviews the disclosures regarding fair value measurements at least quarterly. If an instrument classified as Level 1 subsequently ceases to be actively traded, it is transferred out of Level 1. In such cases, instruments are reclassified as Level 2, unless the measurement of its fair value requires the use of significant unobservable inputs, in which case it is reclassified as Level 3.
We use the following inputs and valuation techniques to estimate the fair value of our financial instruments disclosed in Note 14 to the Consolidated Financial Statements.
Cross-Currency Swaps—The fair value of our cross-currency swaps is calculated using the present value of future cash flows discounted using observable inputs such as known notional value amounts, yield curves, basis curves, as applicable, and with the foreign currency leg revalued using published spot and forward exchange rates on the valuation date.
Forward-Starting and Fixed-for-Floating Interest Rate Swaps—The fair value of our forward-starting and fixed-for-floating interest rate swaps is calculated using the present value of future cash flows using observable inputs such as benchmark interest rates and market yield curves.
Commodity Derivatives—The fair values of our commodity derivatives are measured using closing market prices of public exchanges and from third-party broker quotes and pricing providers.
The fair value of our commodity swaps classified as Level 2 is determined using a combination of observable and unobservable inputs. The observable inputs consist of future market values of various crude and heavy fuel oils, which are readily available through public data sources. The unobservable input, which is the estimated discount or premium used in the market pricing, is calculated using an internally-developed, multi-linear regression model based on the observable prices of the known components and their relationships to historical prices. A significant change in this unobservable input would not have a material impact on the fair value measurement of our Level 2 commodity swaps.
Forward Exchange Contracts—The fair value of our forward exchange contracts is based on forward market rates.
Equity Securities—The fair value of our investment in equity securities is based on the net asset value provided by the fund administrator.
Short-Term Debt—The fair value of short-term borrowings related to precious metal financing arrangements accounted for as embedded derivatives is determined based on the future price of the associated precious metal.
Long-Term Debt—The fair value of our senior and guaranteed notes is calculated using pricing data obtained from well-established and recognized vendors of market data for debt valuations. The fair value of our term loan was determined based on a discounted cash flow model using observable inputs such as benchmark interest rates and public information regarding our credit risk.
Fair Value Measurements - Pension Assets
We use the following inputs and valuation techniques to estimate the fair value of our pension assets disclosed in Note 15 to the Consolidated Financial Statements.
Common and Preferred Stock—Valued at the closing price reported on the market on which the individual securities are traded.
Fixed Income Securities—Certain securities that are not traded on an exchange are valued at the closing price reported by pricing services. Other securities are valued based on yields currently available on comparable securities of issuers with similar credit ratings.
Commingled Funds—Valued based upon the net asset value of units of such commingled trust funds held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund derived from inputs principally from, or corroborated by, observable market data by correlation or other means.
Real Estate—Valued based upon the net asset value of units of the real estate fund or partnership held by the master trust at year end.
Hedge Funds—Valued based upon the unit values of such alternative investments held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund.
Private Equity—Valued based upon the unit values of such alternative investments held at year end by the pension plans. Unit values are based on the fair value of the underlying assets of the fund. Certain securities held in the fund are valued at the closing price reported on an exchange or other established quotation service for over-the-counter securities. Other assets held in the fund are valued based on the most recent financial statements prepared by the fund manager.
Convertible Securities—Valued at the quoted prices for similar assets or liabilities in active markets.
U.S. Government Securities—Certain securities, including Separate Trading of Registered Interest and Principal of Securities (“STRIPS”), are valued at the closing price reported on the active market on which the individual securities are traded.
Cash and Cash Equivalents—Valued at the quoted prices for identical assets or liabilities in active markets.
Non-U.S. Insurance Arrangements—Valued based upon the estimated cash surrender value of the underlying insurance contract, which is derived from an actuarial determination of the discounted benefits cash flows.
Pension Plans
Pension Plans—We have funded and unfunded defined benefit plans and defined contribution plans. For the defined benefit plans, a projected benefit obligation is calculated annually by independent actuaries using the projected unit credit method. Pension costs primarily represent the increase in the actuarial present value of the obligation for pension benefits based on employee service during the year and the interest on this obligation in respect of employee service in previous years, net of expected return on plan assets.
Actuarial gains and losses arising from experience adjustments and changes in actuarial assumptions are charged or credited to equity and are reflected in Accumulated other comprehensive income (loss) in the period in which they arise.
Other Post-Employment Obligations
Other Post-Employment Obligations—Certain employees are entitled to post-retirement medical benefits upon retirement. The entitlement to these benefits is usually conditional on the employee remaining in service up to retirement age and the completion of a minimum service period. The expected costs of these benefits are accrued over the period of employment applying the same accounting methodology used for defined benefit plans.
Termination Benefits
Termination Benefits—Contractual termination benefits are payable when employment is terminated due to an event specified in the provisions of a social/labor plan or statutory law. A liability is recognized for one-time termination benefits when we are committed to (i) make payments and the number of affected employees and the benefits to be received are known to both parties, and (ii) terminating the employment of current employees according to a detailed formal plan without possibility of withdrawal and can reasonably estimate such amount. Benefits falling due more than 12 months after the balance sheet date are discounted to present value.
Use of Estimates
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Supply Chain Finance Arrangements
Supply Chain Finance Arrangements
In an effort to maintain a strong and efficient supply chain, we facilitate a voluntary supply chain finance program that provides suppliers, at their sole discretion, the opportunity to sell their receivables due from us to a participating financial intermediary in order to be paid earlier than our contracted payment terms. We are not a party to any agreement between our suppliers and the financial intermediary. When a supplier utilizes the program and receives an early payment from the financial intermediary, the supplier takes a discount on the invoice. We pay the financial intermediary the full amount of the invoice on the contractually agreed upon due date. The majority of the suppliers using the program are on 90-day payment terms. There is no economic impact to the Company from a supplier’s decision to take an early payment. No guarantees are provided by us or any of our subsidiaries under the program.
Recently Adopted Guidance and Accounting Guidance Issued But Not Adopted
Recently Adopted Guidance
Supplier Finance Program—In September 2022, the FASB issued ASU 2022-04, Liabilities—Supplier Finance Programs (Subtopic 405-50): Disclosure of Supplier Finance Program Obligations. The guidance requires an entity that uses supplier finance programs in connection with the purchase of goods and services to disclose certain qualitative and quantitative information about its programs including the key terms and conditions, activity during the period, and potential magnitude. The guidance is effective retrospectively for the year ending December 31, 2023, including interim periods, with disclosures required for each period for which a balance sheet is presented, except for the disclosure of roll forward information, which is effective for fiscal years beginning after December 15, 2023. The adoption of this guidance did not have a material impact on our Consolidated Financial Statements.
Accounting Guidance Issued But Not Adopted as of December 31, 2023
Fair Value Measurement—In June 2022, the FASB issued ASU 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The guidance clarifies that a contractual restriction on the sale of an equity security is not considered part of the unit of account of the equity security because it is a characteristic of the entity holding the equity security rather than a characteristic of the security and is not considered in measuring its fair value. The guidance is effective prospectively for the year ending December 31, 2024, including the interim periods, with the impact of adoption reflected in earnings. Early adoption is permitted. The adoption of this guidance will not have a material impact on our Consolidated Financial Statements.
Segment Disclosures—In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The guidance improves the disclosures about a public entity’s reportable segments and addresses requests from investors for additional, more detailed information about a reportable segment’s expenses. The guidance is effective for fiscal years beginning after December 15, 2023 and interim periods within fiscal years beginning after December 15, 2024. Early adoption is permitted. We are currently assessing the impact of adopting the new guidance on our Consolidated Financial Statements.
Income Tax Disclosures—In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 74): Improvements to Income Tax Disclosures. The guidance requires companies to disclose certain specific categories in the rate reconciliation and provide additional information for reconciling items that meet the quantitative threshold of 5% of the expected tax using the applicable statutory income tax rate. There is also a required disclosure to provide the net income taxes paid or received disaggregated by federal, state, and foreign taxes with jurisdictions to be separately disclosed if the jurisdiction is 5% or more of the total net income taxes paid or received. The guidance is effective for annual periods beginning after December 15, 2024. Earlier adoption is permitted. We are currently assessing the impact of adopting the new guidance on our Consolidated Financial Statements.
v3.24.0.1
Assets Held for Sale (Tables)
12 Months Ended
Dec. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]  
Disposal Groups, Including Discontinued Operations
The following table summarizes the assets and liabilities held for sale:
Millions of dollarsDecember 31, 2023
ASSETS
Accounts receivable - Trade, net$42 
Inventories100 
Prepaid expenses and other current assets43 
Operating lease assets20 
Property, plant and equipment, net225 
Goodwill14 
Total assets held for sale$444 
LIABILITIES
Short-term debt$43 
Accounts payable - Trade51 
Accrued and other current liabilities
Operating lease liabilities19 
Total liabilities held for sale$120 
v3.24.0.1
Revenues (Tables)
12 Months Ended
Dec. 31, 2023
Revenue from Contract with Customer [Abstract]  
Disaggregation of revenue
Revenues disaggregated by key products are summarized below:
Year Ended December 31,
Millions of dollars202320222021
Sales and other operating revenues:
Olefins & co-products
$3,508 $4,782 $5,008 
Polyethylene7,587 9,694 10,219 
Polypropylene5,642 7,458 8,892 
Propylene oxide and derivatives2,287 3,097 2,885 
Oxyfuels and related products5,640 5,482 3,587 
Intermediate chemicals2,864 4,012 3,415 
Compounding and solutions3,686 4,197 4,150 
Refined products9,179 10,975 7,178 
Other714 754 839 
Total$41,107 $50,451 $46,173 
The following table presents our revenues disaggregated by geography, based upon the location of the customer:
Year Ended December 31,
Millions of dollars202320222021
Sales and other operating revenues:
United States$20,003 $24,789 $22,526 
Germany2,547 3,555 3,395 
China2,164 2,533 2,322 
Japan1,749 1,954 1,417 
Mexico1,642 2,042 1,572 
Italy1,365 1,737 1,828 
France1,091 1,366 1,431 
Poland905 1,271 1,169 
The Netherlands805 1,178 1,390 
Other8,836 10,026 9,123 
Total$41,107 $50,451 $46,173 
v3.24.0.1
Related Party Transactions (Tables)
12 Months Ended
Dec. 31, 2023
Related Party Transactions [Abstract]  
Summary of related party transactions
These transactions are summarized as follows:
 Year Ended December 31,
Millions of dollars202320222021
The Company billed related parties for:
Sales of products—
Joint venture partners$614 $1,012 $1,038 
Shared service agreements—
Joint venture partners13 
Related parties billed the Company for:
Sales of products—
Joint venture partners$3,673 $4,837 $4,348 
Shared service agreements—
Joint venture partners79 94 85 
v3.24.0.1
Inventories (Tables)
12 Months Ended
Dec. 31, 2023
Inventory Disclosure [Abstract]  
Schedule of inventory, current
Inventories consisted of the following components at December 31:
Millions of dollars20232022
Finished goods$3,134 $3,027 
Work-in-process182 227 
Raw materials and supplies1,449 1,550 
Total inventories$4,765 $4,804 
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets (Tables)
12 Months Ended
Dec. 31, 2023
Property, Plant and Equipment, Goodwill and Intangible Assets [Abstract]  
Components of property, plant and equipment, at cost, and the related accumulated depreciation
Property, Plant and Equipment—The components of property, plant and equipment, at cost, and the related accumulated depreciation are as follows at December 31:
Millions of dollarsEstimated Useful Life (years)20232022
Land$327 $321 
Major manufacturing equipment2514,875 13,257 
Buildings302,513 2,280 
Light equipment and instrumentation5-203,793 3,528 
Office furniture1521 22 
Major turnarounds4-71,888 1,732 
Information system equipment3-567 63 
Construction in progress1,422 2,521 
Total property, plant and equipment24,906 23,724 
Less accumulated depreciation(9,359)(8,337)
Property, plant and equipment, net$15,547 $15,387 
Components of intangible assets, at cost, and the related amortization
Intangible Assets—The components of identifiable intangible assets, at cost, and the related accumulated amortization are as follows at December 31:
 20232022
Millions of dollarsCostAccumulated
Amortization
NetCostAccumulated
Amortization
Net
Emission allowances$760 $(514)$246 $771 $(513)$258 
Various contracts434 (389)45 436 (364)72 
Customer relationships317 (108)209 297 (88)209 
Software costs161 (63)98 124 (46)78 
Other302 (259)43 283 (238)45 
Total intangible assets$1,974 $(1,333)$641 $1,911 $(1,249)$662 
Depreciation and amortization by major asset class
Depreciation and Amortization Expense—Depreciation and amortization expense is summarized as follows:
 Year Ended December 31,
Millions of dollars202320222021
Property, plant and equipment$1,303 $1,033 $1,146 
PO Joint Ventures and Louisiana Joint Venture148 155 156 
Emission allowances12 
Various contracts18 18 20 
Customer relationships20 19 20 
Software costs17 14 12 
Other20 20 27 
Total depreciation and amortization$1,534 $1,267 $1,393 
Changes in asset retirement obligations The changes in our asset retirement obligations are as follows:
 Year Ended December 31,
Millions of dollars20232022
Beginning balance$305 $62 
Liabilities incurred — 249 
Liabilities settled(5)(3)
Changes in estimates— 
Accretion expense10 
Divestiture— (6)
Effects of exchange rate changes(3)
Ending balance$311 $305 
Schedule of goodwill
Goodwill—The changes in the carrying amount of goodwill in each of the Company’s reportable segments for the years ended December 31, 2023 and 2022 were as follows:
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSTechnologyTotal
December 31, 2021$162 $109 $225 $1,371 $$1,875 
Acquisitions— — — — 
Foreign currency translation adjustments— (23)(24)(7)— (54)
December 31, 2022162 86 201 1,370 1,827 
Reallocation of goodwill315 269 — (584)— — 
Acquisitions— — — 31 — 31 
Assets held for sale— — (14)— — (14)
Impairment charge— — — (252)— (252)
Foreign currency translation adjustments— 25 28 — 55 
December 31, 2023$477 $380 $215 $567 $$1,647 
v3.24.0.1
Equity Investments (Tables)
12 Months Ended
Dec. 31, 2023
Equity Method Investments and Joint Ventures [Abstract]  
Schedule of equity method investments
Our principal direct and indirect equity investments are as follows at December 31:
Percent of Ownership20232022
European PO Joint Venture50.00 %50.00 %
U.S. PO Joint Venture60.62 %60.62 %
Louisiana Joint Venture
50.00 %50.00 %
Bora LyondellBasell Petrochemical Co. Ltd.50.00 %50.00 %
Basell Orlen Polyolefins Sp. Z.o.o.50.00 %50.00 %
Saudi Polyolefins Company25.00 %25.00 %
Saudi Ethylene & Polyethylene Company Ltd.25.00 %25.00 %
Al-Waha Petrochemicals Ltd.25.00 %25.00 %
Polymirae Co. Ltd.50.00 %50.00 %
HMC Polymers Company Ltd.28.56 %28.56 %
Indelpro S.A. de C.V.49.00 %49.00 %
Ningbo ZRCC Lyondell Chemical Co. Ltd.26.65 %26.65 %
Ningbo ZRCC LyondellBasell New Material Co. Ltd.50.00 %50.00 %
Schedule of changes in equity investments
The following table summarizes changes in our equity investments:
Year Ended December 31,
Millions of dollars20232022
Beginning balance$4,295 $4,786 
Capital contributions54 108 
(Loss) income from equity investments(20)
Acquisition of equity investments102 
Distribution of earnings, net of tax(169)(349)
Depreciation of PO Joint Ventures and Louisiana Joint Venture(148)(155)
Impairment of European PO Joint Venture(192)— 
Currency exchange effects(100)
Other(24)(4)
Ending balance$3,907 $4,295 
Schedule of balance sheet information of equity investments
Summarized balance sheet information of our investments accounted for under the equity method (presented on a 100% basis) at December 31 are as follows:
Millions of dollars20232022
Current assets$3,622 $4,043 
Noncurrent assets10,810 11,185 
Total assets14,432 15,228 
Current liabilities2,903 2,995 
Noncurrent liabilities2,300 2,615 
Net assets$9,229 $9,618 
Schedule of income statement information of equity method investments
Summarized income statement information of our investments accounted for under the equity method (presented on a 100% basis) are as follows:
 Year Ended December 31,
Millions of dollars202320222021
Revenues$12,540 $15,435 $15,456 
Cost of sales(12,044)(14,900)(13,269)
Gross profit496 535 2,187 
Net operating expenses(514)(519)(497)
Operating (loss) income(18)16 1,690 
Interest income23 — 
Interest expense(131)(24)(48)
Foreign currency translation(1)(1)(5)
Other expense, net(23)(26)(21)
(Loss) income before income taxes(150)(28)1,616 
Benefit from (provision) for income taxes22 (1)(337)
Net (loss) income$(128)$(29)$1,279 
v3.24.0.1
Prepaid Expenses, Other Current Assets and Other Assets (Tables)
12 Months Ended
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of prepaid expenses, other current assets and other assets disclosure
The components of Prepaid expenses and other current assets were as follows at December 31:
Millions of dollars20232022
Assets held for sale$444 $— 
Income tax receivable268 285 
VAT receivables214 203 
Financial derivatives184 152 
Renewable identification numbers113 465 
Advances to suppliers90 63 
Prepaid insurance36 30 
Other126 94 
Total prepaid expenses and other current assets$1,475 $1,292 
The components of Other assets were as follows at December 31:
Millions of dollars20232022
Deferred tax assets$196 $157 
Company-owned life insurance48 48 
Financial derivatives45 158 
Pension assets39 62 
Other249 199 
Total other assets$577 $624 
v3.24.0.1
Accrued and Other Current Liabilities (Tables)
12 Months Ended
Dec. 31, 2023
Payables and Accruals [Abstract]  
Schedule of accrued liabilities
Accrued and other current liabilities consisted of the following components at December 31:
Millions of dollars20232022
Payroll and benefits$497 $424 
Operating lease liabilities360 344 
Renewable identification numbers220 486 
Financial derivatives242 69 
Taxes other than income taxes183 208 
Contract liabilities175 167 
Income taxes143 242 
Product sales rebates140 163 
Interest123 130 
Liabilities held for sale120 — 
Other233 163 
Total accrued and other current liabilities$2,436 $2,396 
v3.24.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2023
Debt Disclosure [Abstract]  
Schedule of long-term debt
Long-term loans, notes and other debt, net of unamortized discount, debt issuance cost and cumulative fair value hedging adjustments, consisted of the following at December 31:
Millions of dollars20232022
Senior Notes due 2024, $1,000 million, 5.75%
$775 $774 
Senior Notes due 2055, $1,000 million, 4.625% ($15 million of discount; $10 million of debt issuance cost)
975 974 
Guaranteed Notes due 2027, $300 million, 8.1%
300 300 
Issued by LYB International Finance B.V.:
Guaranteed Notes due 2023, $750 million, 4.0%
— 424 
Guaranteed Notes due 2043, $750 million, 5.25% ($18 million of discount; $6 million of debt issuance cost)
726 725 
Guaranteed Notes due 2044, $1,000 million, 4.875% ($10 million of discount; $8 million of debt issuance cost)
982 982 
Issued by LYB International Finance II B.V.:
Guaranteed Notes due 2026, €500 million, 0.875% ($1 million of discount; $1 million of debt issuance cost)
542 518 
Guaranteed Notes due 2027, $1,000 million, 3.5% ($2 million of discount; $2 million of debt issuance cost)
585 587 
Guaranteed Notes due 2031, €500 million, 1.625% ($4 million of discount; $3 million of debt issuance cost)
542 516 
Issued by LYB International Finance III, LLC:
Guaranteed Notes due 2025, $500 million, 1.25% ($1 million of discount; $1 million of debt issuance cost)
481 475 
Guaranteed Notes due 2030, $500 million, 3.375% ($1 million of debt issuance cost)
124 120 
Guaranteed Notes due 2030, $500 million, 2.25% ($3 million of discount; $3 million of debt issuance cost)
474 469 
Guaranteed Notes due 2033, $500 million, 5.625% ($5 million of debt issuance cost)
495 — 
Guaranteed Notes due 2040, $750 million, 3.375% ($1 million of discount; $7 million of debt issuance cost)
742 741 
Guaranteed Notes due 2049, $1,000 million, 4.2% ($14 million of discount; $10 million of debt issuance cost)
976 976 
Guaranteed Notes due 2050, $1,000 million, 4.2% ($6 million of discount; $10 million of debt issuance cost)
975 971 
Guaranteed Notes due 2051, $1,000 million, 3.625% ($2 million of discount; $10 million of debt issuance cost)
916 897 
Guaranteed Notes due 2060, $500 million, 3.8% ($4 million of discount; $6 million of debt issuance cost)
483 481 
Other22 42 
Total11,115 10,972 
Less current maturities(782 )(432 )
Long-term debt$10,333 $10,540 
Fair value hedging adjustments associated with the fair value hedge accounting of our fixed-for-floating interest rate swaps for the applicable periods are as follows:
Millions of dollarsGains (Losses)Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt
Year Ended December 31,December 31,
2023202220232022
Guaranteed Notes due 2025, 1.25%
$(5)$12 $$14 
Guaranteed Notes due 2026, 0.875%
(5)12 13 
Guaranteed Notes due 2027, 3.5%
46 — 
Guaranteed Notes due 2030, 3.375%
(4)23 17 21 
Guaranteed Notes due 2030, 2.25%
(4)22 20 24 
Guaranteed Notes due 2031, 1.625%
(8)11 11 
Guaranteed Notes due 2050, 4.2%
(4)10 13 
Guaranteed Notes due 2051, 3.625%
(18)90 72 90 
Guaranteed Notes due 2060, 3.8%
(2)
Total$(48)$235 $147 $195 
Schedule of short-term debt
Short-term loans, notes and other debt consisted of the following at December 31:
Millions of dollars20232022
U.S. Receivables Facility$— $— 
Commercial paper— 200 
Precious metal financings117 131 
Other— 18 
Total Short-term debt$117 $349 
v3.24.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2023
Leases [Abstract]  
Maturities of operating lease liabilities
Maturities of operating lease liabilities as of December 31, 2023, are as follows:
Millions of dollars
2024$415 
2025339 
2026280 
2027230 
2028150 
Thereafter662 
Total lease payments2,076 
Less: Imputed interest(307)
Present value of lease liabilities$1,769 
v3.24.0.1
Financial Instruments and Fair Value Measurements (Tables)
12 Months Ended
Dec. 31, 2023
Financial Instruments and Fair Value Measurements [Abstract]  
Summary of fair value of outstanding financial instruments
Financial Instruments Measured at Fair Value on a Recurring Basis—The following table summarizes financial instruments outstanding for the periods presented that are measured at fair value on a recurring basis:
Fair Value
Millions of dollarsDecember 31, 2023December 31, 2022Balance Sheet Classification
Assets—
Derivatives designated as hedges:
Commodities$$— Prepaid expenses and other current assets
Foreign currency44 109 Prepaid expenses and other current assets
Foreign currency45 133 Other assets
Interest rates38 16 Prepaid expenses and other current assets
Interest rates— 25 Other assets
Derivatives not designated as hedges:
Commodities98 27 Prepaid expenses and other current assets
Foreign currency— Prepaid expenses and other current assets
Total$229 $310 
Liabilities—
Derivatives designated as hedges:
Commodities$109 $14 Accrued and other current liabilities
Commodities33 — Other liabilities
Foreign currency40 15 Accrued and other current liabilities
Foreign currency32 Other liabilities
Interest rates31 23 Accrued and other current liabilities
Interest rates172 229 Other liabilities
Derivatives not designated as hedges:
Commodities52 11 Accrued and other current liabilities
Commodities— Other liabilities
Foreign currency10 Accrued and other current liabilities
Total$479 $309 
Summary of the carrying value and estimated fair value of non-derivative financial instruments
Financial Instruments Not Measured at Fair Value on a Recurring Basis—The following table presents the carrying value and estimated fair value of our Short-term precious metal financings and Long-term debt:
 December 31, 2023December 31, 2022
 Carrying
Value
Fair
Value
Carrying
Value
Fair
Value
Millions of dollars
Precious metal financings$117 $114 $131 $113 
Long-term debt10,316 9,225 10,517 8,882 
Total$10,433 $9,339 $10,648 $8,995 
Summary of commodity derivatives
The following table presents the notional amounts of our outstanding commodity derivative instruments:
Notional Amount
Millions of unitsDecember 31, 2023December 31, 2022Unit of MeasureMaturity Date
Derivatives designated as hedges:
Natural gas72 MMBtu
2024 to 2026
Ethane18 — Bbl
2024 to 2025
Power— MWhs
2024 to 2026
Refined products— Bbl2024
Derivatives not designated as hedges:
Crude oil12 Bbl2024
Refined products16 Bbl2024
Precious metalsTroy Ounces2024
Renewable Identification Numbers59 — RINs2024
Summary of interest rate derivatives
The following table presents the notional amounts of our outstanding interest rate derivative instruments:
Notional Amount
Millions of dollarsDecember 31, 2023December 31, 2022Maturity Date
Cash flow hedges$200 $400 2024
Fair value hedges2,171 2,164 2025to2031
Summary of foreign currency derivatives
The following table presents the notional amounts of our outstanding foreign currency derivative instruments:
Notional Amount
Millions of dollarsDecember 31, 2023December 31, 2022Maturity Date
Net investment hedges$3,289 $3,128 2024to2030
Cash flow hedges1,150 1,150 2024to2027
Not designated555 396 2024to2025
Summary of the impact of financial instruments on earnings and other comprehensive income
Impact on Earnings and Other Comprehensive Income (loss)—The following tables summarize the pre-tax effect of derivative and non-derivative instruments recorded in Accumulated other comprehensive loss (“AOCI”), the gains (losses) reclassified from AOCI to earnings and additional gains (losses) recognized directly in earnings:
 Effect of Derivative Instruments
 Year Ended December 31, 2023
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$(2)$— $— Sales and other operating revenues
Commodities(157)33 — Cost of sales
Foreign currency(142)31 70 Interest expense
Interest rates17 (20)Interest expense
Derivatives not designated as hedges:
Commodities— — 188 Sales and other operating revenues
Commodities— — (130)Cost of sales
Foreign currency— — (29)Other (expense) income, net
Total$(284)$69 $79 
 Year Ended December 31, 2022
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$21 $(59)$— Cost of sales
Foreign currency308 (75)69 Interest expense
Interest rates296 (227)Interest expense
Derivatives not designated as hedges:
Commodities— — 72 Sales and other operating revenues
Commodities— — (22)Cost of sales
Foreign currency— — (60)Other (expense) income, net
Total$625 $(128)$(168)
 Year Ended December 31, 2021
Balance SheetIncome Statement
Millions of dollarsGain (Loss)
Recognized
in AOCI
Gain (Loss)
Reclassified from AOCI to Income
Additional
Gain (Loss)
Recognized
in Income
Income Statement
Classification
Derivatives designated as hedges:
Commodities$54 $(34)$— Cost of sales
Foreign currency406 (216)37 Interest expense
Interest rates75 (7)Interest expense
Derivatives not designated as hedges:
Commodities— — 20 Sales and other operating revenues
Commodities— — 69 Cost of sales
Foreign currency— — (35)Other (expense) income, net
Total$535 $(244)$84 
v3.24.0.1
Pension and Other Post-retirement Benefits (Tables)
12 Months Ended
Dec. 31, 2023
Retirement Benefits [Abstract]  
Reconciliation of projected benefit obligations, schedule of plan assets and the funded status of defined benefit and other postretirement benefit plans
Pension Benefits—The following tables provide a reconciliation of projected benefit obligations, plan assets and the funded status of our U.S. and non-U.S. defined benefit pension plans:
 Year Ended December 31,
 20232022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Change in benefit obligation:
Benefit obligation, beginning of period$1,140 $1,276 $1,916 $1,924 
Service cost51 22 48 35 
Interest cost57 51 48 26 
Actuarial (gain) loss(13)19 (356)(523)
Plan amendments— — — 
Benefits paid(80)(53)(56)(51)
Participant contributions— — 
Settlement— (1)(460)(6)
Foreign exchange effects— 47 — (134)
Benefit obligation, end of period1,155 1,363 1,140 1,276 
Change in plan assets:
Fair value of plan assets, beginning of period1,021 733 1,743 1,082 
Actual return on plan assets10 (53)(206)(275)
Company contributions51 — 58 
Benefits paid(80)(53)(56)(51)
Participant contributions— — 
Settlement— (1)(460)(6)
Foreign exchange effects— 26 — (76)
Fair value of plan assets, end of period960 705 1,021 733 
Funded status of continuing operations, end of period$(195)$(658)$(119)$(543)
The following tables provide a reconciliation of benefit obligations of our unfunded other post-retirement benefit plans:
 Year Ended December 31,
 20232022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Change in benefit obligation:
Benefit obligation, beginning of period$153 $41 $203 $68 
Service cost
Interest cost
Actuarial gain — (4)(40)(23)
Benefits paid(25)(1)(23)(1)
Participant contributions— — 
Foreign exchange effects— — — (6)
Benefit obligation, end of period142 39 153 41 
Change in plan assets:
Fair value of plan assets, beginning of period— — — — 
Employer contributions19 16 
Participant contributions— — 
Benefits paid(25)(1)(23)(1)
Fair value of plan assets, end of period— — — — 
Funded status, end of period$(142)$(39)$(153)$(41)
Schedule of amounts recognized in the consolidated balance sheets
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Prepaid benefit cost, long-term$— $39 $12 $50 
Accrued benefit liability, current— (30)— (26)
Accrued benefit liability, long-term(195)(667)(131)(567)
Funded status of continuing operations, end of period$(195)$(658)$(119)$(543)
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accrued benefit liability, current$(14)$(1)$(14)$(1)
Accrued benefit liability, long-term(128)(38)(139)(40)
Funded status, end of period$(142)$(39)$(153)$(41)
Schedule of amounts recognized in accumulated other comprehensive income (loss)
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Actuarial and investment loss$303 $140 $274 $39 
Prior service cost — 27 — 29 
Balance, end of period$303 $167 $274 $68 
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Actuarial and investment income$79 $21 $89 $18 
Prior service cost — (1)— (1)
Balance, end of period$79 $20 $89 $17 
Schedule of accumulated benefit obligations for defined benefit plans
The following additional information is presented for our U.S. and non-U.S. pension plans:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligation for defined benefit plans$1,129 $1,252 $1,114 $1,185 
Schedule of projected benefit obligations in excess of the fair value of assets
Pension plans with projected benefit obligations in excess of the fair value of assets are summarized as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Projected benefit obligations$1,155 $839 $667 $720 
Fair value of assets960 142 536 127 
Schedule of accumulated benefit obligations in excess of the fair value of assets
Pension plans with accumulated benefit obligations in excess of the fair value of assets are summarized as follows:
 December 31, 2023December 31, 2022
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.
Accumulated benefit obligations$1,129 $718 $655 $582 
Fair value of assets960 109 536 52 
Schedule of the components of net periodic costs
Components of net periodic pension costs for our U.S. and non-U.S. plans are as follows:
 U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$51 $48 $60 
Interest cost57 48 36 
Expected return on plan assets(69)(97)(114)
Settlement loss— 103 27 
Actuarial loss amortization18 20 35 
Net periodic benefit cost$57 $122 $44 
 Non-U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$22 $35 $42 
Interest cost51 26 20 
Expected return on plan assets(28)(18)(17)
Settlement loss— — 
Prior service cost amortization
Actuarial (gain) loss amortization(1)15 
Net periodic benefit cost$47 $53 $64 
The components of net periodic other post-retirement costs are as follows:
 U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$$$
Interest cost
Actuarial gain amortization(10)(5)(6)
Net periodic benefit cost$(2)$$(1)
 Non-U.S. Plans
 Year Ended December 31,
Millions of dollars202320222021
Service cost$$$
Interest cost
Actuarial (gain) loss amortization(1)— 
Net periodic benefit cost$$$
Schedule of actual and target allocation of plan assets
The actual and target asset allocations for our plans are as follows:
 20232022
ActualTargetActualTarget
Canada
Fixed income100 %100 %100 %100 %
United Kingdom—Lyondell Chemical Plans
Equity securities39 %38 %34 %38 %
Fixed income61 %62 %66 %62 %
United Kingdom—Basell Plans
Equity securities26 %25 %22 %25 %
Fixed income74 %75 %78 %75 %
United Kingdom—A. Schulman Plans
Equity securities and growth assets27 %25 %22 %25 %
Fixed income and matching assets73 %75 %78 %75 %
United States
Equity securities40 %40 %35 %35 %
Fixed income41 %45 %38 %39 %
Alternatives19 %15 %27 %26 %
Schedule of future expected benefit payments
As of December 31, 2023, future expected benefit payments by our pension plans which reflect expected future service, as appropriate, are as follows:
Millions of dollarsU.S.Non-U.S.
2024$125 $64 
2025117 62 
202696 64 
202797 66 
202899 68 
2029 through 2033499 376 
As of December 31, 2023, future expected benefit payments by our other post-retirement benefit plans, which reflect expected future service, as appropriate, were as follows:
Millions of dollarsU.S.Non-U.S.
2024$14 $
202514 
202614 
202714 
202813 
2029 through 203360 
Schedule of assumptions used
The weighted average assumptions used in determining the net benefit liabilities for our pension plans were as follows at December 31:
 20232022
 U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.80 %4.00 %5.50 %3.99 %
Rate of compensation increase4.68 %3.58 %4.65 %2.66 %
Cash balance interest credit rate4.54 %— %3.80 %— %
The weighted average assumptions used in determining net benefit costs for our pension plans were as follows:
 Year Ended December 31,
 202320222021
 U.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.50 %3.99 %2.80 %1.45 %2.54 %0.99 %
Expected return on plan assets7.25 %3.57 %7.25 %1.85 %7.25 %1.44 %
Rate of compensation increase4.65 %2.66 %4.74 %2.64 %4.63 %2.55 %
The following tables set forth the assumed health care cost trend rates for our U.S. and Non-U.S. Plans:
 U.S. Plans
 December 31,
 20232022
Immediate trend rate6.3 %6.5 %
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline)4.5 %4.5 %
Year that the rate reaches the ultimate trend rate20312031
Non-U.S. Plans
CanadaFrance
December 31,December 31,
2023202220232022
Immediate trend rate4.5 %4.5 %4.8 %4.5 %
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline)4.5 %4.5 %4.8 %4.5 %
Year that the rate reaches the ultimate trend rate— — — — 
The weighted average assumptions used in determining the net benefit liabilities for our other post-retirement benefit plans were as follows:
 December 31,
 20232022
 U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.74 %4.36 %5.44 %3.95 %
Rate of compensation increase4.13 %— 4.16 %— 
The weighted average assumptions used in determining the net benefit costs for our other post-retirement benefit plans were as follows:
 Year Ended December 31,
 202320222021
 U.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Discount rate5.44 %3.95 %2.75 %1.47 %2.48 %1.10 %
Rate of compensation increase4.16 %— 4.18 %— 4.19 %— 
Schedule of pension investments measured at fair value
The pension investments that are measured at fair value are summarized below:
 December 31, 2023
Millions of dollarsFair ValueLevel 1Level 2Level 3
U.S.
Common and preferred stock$155 $155 $— $— 
Commingled funds measured at net asset value342 
Fixed income securities53 — 53 — 
Real estate measured at net asset value80 
Hedge funds measured at net asset value42 
Private equity measured at net asset value65 
U.S. government securities206 206 — — 
Cash and cash equivalents40 40 — — 
Total U.S. Pension Assets$983 $401 $53 $— 
 December 31, 2023
Millions of dollarsFair ValueLevel 1Level 2Level 3
Non-U.S.
Insurance arrangements$474 $— $— $474 
Commingled funds measured at net asset value228 
Cash and cash equivalents— — 
Total Non-U.S. Pension Assets$703 $$— $474 
 December 31, 2022
Millions of dollarsFair ValueLevel 1Level 2Level 3
U.S.
Common and preferred stock$142 $142 $— $— 
Commingled funds measured at net asset value357 
Real estate measured at net asset value100 
Hedge funds measured at net asset value119 
Private equity measured at net asset value60 
U.S. government securities223 223 — — 
Cash and cash equivalents27 27 — — 
Total U.S. Pension Assets$1,028 $392 $— $— 
 December 31, 2022
Millions of dollarsFair ValueLevel 1Level 2Level 3
Non-U.S.
Insurance arrangements$492 $— $— $492 
Commingled funds measured at net asset value239 
Cash and cash equivalents— — 
Total Non-U.S. Pension Assets$732 $$— $492 
Fair value measurements of investments in certain entities that calculate net asset value per share
The fair value measurements of the investments in certain entities that calculate net asset value per share as of December 31, 2023 are as follows:
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice Period
U.S.
Commingled fund investing in Domestic Equity$168 $— N/Adaily
1 to 3 days
3 to 4 days
Commingled fund investing in International Equity68 — N/Adaily
1 to 3 days
3 days
Commingled fund investing in Fixed Income106 — N/Adaily
1 to 3 days
3 to 7 days
Real Estate80 11 10 yearsquarterly
15 to 25 days
45 to 90 days
Hedge Funds42 — N/Aquarterly
10 to 30 days
20 to 90 days
Private Equity65 14 10 yearsNot eligibleN/AN/A
Total U.S.$529 $25 
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice
Period
Non-U.S.
Commingled fund investing in Domestic Equity$23 $— N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in International Equity24 — N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in Fixed Income181 — N/Adaily
1 to 3 days
3 days
Total Non-U.S.$228 $— 
The fair value measurements of the investments in certain entities that calculate net asset value per share as of December 31, 2022 are as follows:
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice Period
U.S.
Commingled fund investing in Domestic Equity$148 $— N/Adaily
1 to 3 days
3 to 4 days
Commingled fund investing in International Equity65 — N/Adaily
1 to 3 days
3 days
Commingled fund investing in Fixed Income144 — N/Adaily
1 to 3 days
3 to 7 days
Real Estate100 13 10 yearsquarterly
15 to 25 days
45 to 90 days
Hedge Funds119 — N/Aquarterly
10 to 30 days
20 to 90 days
Private Equity60 18 10 yearsNot eligibleN/AN/A
Total U.S.$636 $31 
Millions of dollarsFair
Value
Unfunded
Commitments
Remaining
Life
Redemption Frequency
(if currently eligible)
Trade to
Settlement
Terms
Redemption
Notice 
Period
Non-U.S.
Commingled fund investing in Domestic Equity$20 $— N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in International Equity21 — N/A
1 to 7 days
1 to 3 days
1 to 3 days
Commingled fund investing in Fixed Income198 — N/Adaily
1 to 3 days
3 days
Total Non-U.S.$239 $— 
Company contributions to employee savings plans
The following table provides the Company contributions to the Employee Savings Plans:
 Company Contributions
 202320222021
Millions of dollarsU.S.Non-U.S.U.S.Non-U.S.U.S.Non-U.S.
Employee Savings Plans$57 $$53 $$51 $
v3.24.0.1
Incentive and Share-Based Compensation (Tables)
12 Months Ended
Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]  
Summary of compensation expense and associated tax benefits
Total share-based compensation expense and the associated tax benefits are as follows:
Year Ended December 31,
Millions of dollars202320222021
Compensation Expense:
Restricted stock units$44 $33 $30 
Stock options10 
Performance share units37 29 27 
Total$91 $70 $66 
Tax Benefit:
Restricted stock units$10 $$
Stock options
Performance share units
Total$21 $17 $15 
Summary of restricted stock unit activity
The following table summarizes RSU activity:
Number of
Units
 (in thousands)
Weighted Average
 Grant Date Fair Value
(per share)
Outstanding at January 1, 2023848 $95.28 
Granted525 93.93 
Vested(347)89.09 
Forfeited(32)97.03 
Outstanding at December 31, 2023994 $96.67 
Weighted average fair value assumptions used to value stock options
The weighted average fair value of Stock options granted and the assumptions used in estimating those fair values are as follows:
Year Ended December 31,
202320222021
Weighted average fair value$24.85$24.27$20.49
Fair value assumptions:
Dividend yield5.0 %4.3 %5.9 %
Expected volatility
39.9-40.2%
39.1-40.7%
39.1-39.4%
Risk-free interest rate
3.5-4.7%
1.9-4.2%
0.9-1.0%
Weighted average expected term, in years5.75.45.6
Summary of stock option activity
The following table summarizes Stock option activity:
Number of
Shares
(in thousands)
Weighted
Average
Exercise
Price
Weighted
Average
Remaining
Term
Aggregate
Intrinsic
Value
(millions of
dollars)
Outstanding at January 1, 20232,591$87.46 
Granted455 94.62 
Exercised(364)77.03 
Forfeited(20)92.72 
Expired(18)98.93 
Outstanding at December 31, 20232,644 $90.01 5.6 years$19 
Exercisable at December 31, 20231,851 $88.05 4.3 years$17 
Weighted average fair value assumptions used to value PSUs
The weighted average fair value and the assumptions used in estimating those fair value using a Monte-Carlo simulation are as follows:
Year Ended December 31,
 202320222021
Weighted average fair value$128.95 $122.15 $169.57 
Fair value assumptions:
Expected volatility of LyondellBasell N.V. common stock38.04 %
48.71%
48.05%
Expected volatility of peer companies
22.82-52.73%
23.12-61.28%
24.30-59.44%
Average correlation coefficient of peer companies0.52
0.59
0.59
Risk-free interest rate4.39 %
1.69%
0.31 %
Summary of performance share unit activity
The following table summarizes PSU activity assuming payout at 100% of target shares:
Number of
Units
 (in thousands)
Weighted Average
 Grant Date Fair Value (per share)
Outstanding at January 1, 2023771 $102.07 
Granted421 108.05 
Vested (315)82.42 
Forfeited(24)116.46 
Outstanding at December 31, 2023853 $116.39 
v3.24.0.1
Income Taxes (Tables)
12 Months Ended
Dec. 31, 2023
Income Tax Disclosure [Abstract]  
Schedule of components of the provision for income taxes
The significant components of the provision for income taxes are as follows:
 Year Ended December 31,
Millions of dollars202320222021
Current:
U.S. federal$261 $250 $669 
Non-U.S.160 205 617 
State37 58 75 
Total current458 513 1,361 
Deferred:
U.S. federal77 369 (103)
Non-U.S.(36)(12)(114)
State12 19 
Total deferred43 369 (198)
Provision for income taxes before tax effects of other comprehensive income501 882 1,163 
Tax effects of elements of other comprehensive income:
Pension and post-retirement liabilities(36)125 67 
Financial derivatives(29)57 20 
Foreign currency translation(28)59 45 
Total income tax expense in comprehensive income$408 $1,123 $1,295 
Schedule of income before taxes and schedule of effective income tax reconciliation
The following table reconciles the expected tax expense (benefit) at the U.S. statutory federal income tax rate to the total income tax provision as calculated:
 Year Ended December 31,
Millions of dollars202320222021
Income before income taxes:
U.S.$1,958 $3,289 $3,458 
Non-U.S.669 1,487 3,328 
Total$2,627 $4,776 $6,786 
Income tax at U.S. statutory rate$552 $1,003 $1,425 
Increase (reduction) resulting from:
Non-U.S. income taxed at different statutory rates27 73 
Return to accrual adjustments(22)16 (179)
State income taxes, net of federal benefit33 60 82 
Exempt income(203)(213)(303)
Uncertain tax positions21 (74)19 
Patent box ruling(31)— — 
Non-deductible impairment62 14 — 
Audit settlement46 — 20 
Other, net39 49 26 
Income tax provision$501 $882 $1,163 
Schedule of deferred tax assets and liabilities
The deferred tax effects of tax loss, credit and interest carryforwards (“tax attributes”) and the tax effects of temporary differences between the tax basis of assets and liabilities and their reported amounts in the Consolidated Financial Statements, reduced by a valuation allowance where appropriate, are presented below.
 December 31,
Millions of dollars20232022
Deferred tax liabilities:
Accelerated tax depreciation$2,562 $2,383 
Investment in joint venture partnerships486 504 
Inventory227 194 
Operating lease assets334 373 
Other liabilities134 123 
Total deferred tax liabilities$3,743 $3,577 
Deferred tax assets:
Tax attributes$307 $210 
Employee benefit plans259 200 
Operating lease liabilities383 399 
Other assets182 133 
Total deferred tax assets1,131 942 
Deferred tax asset valuation allowances(78)(66)
Net deferred tax assets1,053 876 
Net deferred tax liabilities$2,690 $2,701 
Balance sheet classification is presented in the following table:
 December 31,
Millions of dollars20232022
Deferred tax assets—long-term$196 $157 
Deferred tax liabilities—long-term2,886 2,858 
Net deferred tax liabilities$2,690 $2,701 
Schedule of the expiration of the tax attributes and the related deferred tax assets
The scheduled expiration of the tax attributes and the related deferred tax assets, before valuation allowance, as of December 31, 2023 are as follows:
Millions of dollarsTax
Attributes
Deferred Tax
on Tax
Attributes
2024$40 $
202521 
202613 
202721 
202818 
Thereafter410 27 
Indefinite915 265 
Total$1,438 $307 
Schedule of deferred tax assets of tax attributes by jurisdiction
The tax attributes are primarily related to operations in the United States, United Kingdom, France and The Netherlands. The related deferred tax assets by primary jurisdictions are shown below:
 December 31,
Millions of dollars202320222021
United States$151 $84 $25 
United Kingdom91 45 31 
France23 46 26 
The Netherlands18 13 81 
Spain— 
Other19 16 19 
Total$307 $210 $182 
Schedule of valuation allowance by jurisdiction
A summary of the valuation allowances by primary jurisdiction is shown below, reflecting the valuation allowances for all the net deferred tax assets, including deferred tax assets for tax attributes and other temporary differences.
 December 31,
Millions of dollars202320222021
United Kingdom$30 $29 $31 
France23 22 26 
United States15 11 12 
The Netherlands55 
Other
Total$78 $66 $126 
Schedule of unrecognized tax benefits
Tax benefits totaling $288 million, $271 million and $327 million relating to uncertain tax positions were unrecognized as of December 31, 2023, 2022 and 2021, respectively. The following table presents a reconciliation of the beginning and ending amounts of unrecognized tax benefits:
 Year Ended December 31,
Millions of dollars202320222021
Balance, beginning of period$271 $327 $339 
Additions for tax positions of current year37 22 — 
Additions for tax positions of prior years13 20 
Reductions for tax positions of prior years(22)(91)(21)
Settlements (payments/refunds)— — (11)
Balance, end of period$288 $271 $327 
Summary of Income Tax Examinations
A summary of the years open to examination for our primary jurisdictions is summarized below.
JurisdictionOpen Tax Years
France2019 and later
Germany2009 and later
Italy2014 and later
The Netherlands2019 and later
United Kingdom2022 and later
United States2014 and later
v3.24.0.1
Commitments and Contingencies (Tables)
12 Months Ended
Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]  
Schedule of environmental loss contingencies
The following table summarizes the activity in our accrued environmental liability included in “Accrued and other current liabilities” and “Other liabilities:”
 Year Ended December 31,
Millions of dollars20232022
Beginning balance$127 $138 
Changes in estimates
Amounts paid(9)(12)
Foreign exchange effects(4)
Ending balance$124 $127 
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Shareholders' Equity (Tables)
12 Months Ended
Dec. 31, 2023
Shareholders' Equity and Redeemable Non-controlling Interests [Abstract]  
Dividends declared
Dividend Distributions—The following table summarizes the dividends paid to common shareholders in the periods presented, including the special dividend that our board of directors declared in May 2022:
Millions of dollars, except per share amountsDividend Per
Ordinary
Share
Aggregate
Dividends
Paid
Date of Record
For the year 2023:
March - Quarterly dividend$1.19 $389 March 6, 2023
June - Quarterly dividend1.25 408 May 30, 2023
September - Quarterly dividend1.25 407 August 28, 2023
December - Quarterly dividend1.25 406 November 27, 2023
$4.94 $1,610 
For the year 2022:
March - Quarterly dividend$1.13 $371 March 7, 2022
June - Quarterly dividend1.19 389 June 6, 2022
June - Special dividend5.20 1,704 June 6, 2022
September - Quarterly dividend1.19 388 August 29, 2022
December - Quarterly dividend1.19 386 November 28, 2022
$9.90 $3,238 
Schedule of share repurchase programs
The following table summarizes our share repurchase activity for the periods presented:
Millions of dollars, except shares and per share amountsShares
Repurchased
Average
Purchase
Price
Total Purchase Price, Including Commissions and Fees
For the year 2023:
2022 Share Repurchase Authorization1,365,898 $88.98 $122 
2023 Share Repurchase Authorization983,309 90.99 89 
2,349,207 $89.82 $211 
For the year 2022:
2021 Share Repurchase Authorization2,111,538 $97.72 $206 
2022 Share Repurchase Authorization2,286,216 87.50 200 
4,397,754 $92.41 $406 
For the year 2021:
2021 Share Repurchase Authorization5,163,334 $92.37 $477 
5,163,334 $92.37 $477 
Schedule of changes in ordinary and treasury shares outstanding during the period
Ordinary Shares—The changes in the outstanding amounts of ordinary shares are as follows:
 Year Ended December 31,
 202320222021
Ordinary shares outstanding:
Beginning balance325,723,567 329,536,389 334,015,220 
Share-based compensation793,984 291,104 468,131 
Employee stock purchase plan315,058 293,828 216,372 
Purchase of ordinary shares(2,349,207)(4,397,754)(5,163,334)
Ending balance324,483,402 325,723,567 329,536,389 
Treasury Shares—The changes in the amounts of treasury shares held by the Company are as follows:
 Year Ended December 31,
 202320222021
Ordinary shares held as treasury shares:
Beginning balance14,698,931 10,675,605 6,030,408 
Share-based compensation(793,984)(291,104)(468,131)
Employee stock purchase plan(315,058)(83,324)(50,006)
Purchase of ordinary shares2,349,207 4,397,754 5,163,334 
Ending balance15,939,096 14,698,931 10,675,605 
Schedule of accumulated other comprehensive income (loss)
Accumulated Other Comprehensive Loss—The components of, and after-tax changes in, Accumulated other comprehensive loss as of and for the years ended December 31, 2023, 2022 and 2021 are presented in the following table:
Millions of dollarsFinancial
Derivatives
Unrealized
Gains
(Losses) on Available-for-Sale Debt
Securities
Defined
Benefit
Pension
and Other
Post-retirement
Benefit Plans
Foreign
Currency
Translation
Adjustments
Total
Balance—December 31, 2020$(426)$$(752)$(766)$(1,943)
Other comprehensive income (loss) before reclassifications336 (1)214 (110)439 
Tax expense before reclassifications(64)— (50)(45)(159)
Amounts reclassified from accumulated other comprehensive loss(244)— 77 — (167)
Tax (expense) benefit44 — (17)— 27 
Net other comprehensive income (loss)72 (1)224 (155)140 
Balance—December 31, 2021$(354)$— $(528)$(921)$(1,803)
Other comprehensive income (loss) before reclassifications$393 $— $342 $(64)$671 
Tax expense before reclassifications(86)— (95)(59)(240)
Amounts reclassified from accumulated other comprehensive loss(128)— 128 — — 
Tax (expense) benefit29 — (29)— — 
Net other comprehensive income (loss)208 — 346 (123)431 
Balance—December 31, 2022$(146)$— $(182)$(1,044)$(1,372)
Other comprehensive income (loss) before reclassifications$(178)$— $(142)$45 $(275)
Tax benefit before reclassifications47 — 38 28 113 
Amounts reclassified from accumulated other comprehensive loss69 — — 78 
Tax (expense) benefit(18)— (2)— (20)
Net other comprehensive income (loss)(80)— (97)73 (104)
Balance—December 31, 2023$(226)$— $(279)$(971)$(1,476)
Reclassification out of accumulated other comprehensive income (loss)
The amounts reclassified out of each component of Accumulated other comprehensive loss are as follows:
Millions of dollarsYear Ended December 31,Affected Line Items on the Consolidated Statements of Income
202320222021
Reclassification adjustments for:
Financial derivatives:
Commodities$33 $(59)$(34)Cost of sales
Foreign currency31 (75)(216)Interest expense
Interest ratesInterest expense
Income tax (expense) benefit(18)29 44 Provision for income taxes
Financial derivatives, net of tax51 (99)(200)
Amortization of defined pension items:
Settlement loss— 103 28 Other (expense) income, net
Actuarial loss22 46 Other (expense) income, net
Prior service costOther (expense) income, net
Income tax expense(2)(29)(17)Provision for income taxes
Defined pension items, net of tax99 60 
Total reclassifications, before tax78 — (167)
Income tax (expense) benefit(20)— 27 Provision for income taxes
Total reclassifications, after tax$58 $— $(140)Amount included in net income
v3.24.0.1
Per Share Data (Tables)
12 Months Ended
Dec. 31, 2023
Earnings Per Share [Abstract]  
Schedule of earnings per share, basic and diluted
Earnings per share data is as follows:
 Year Ended December 31,
 202320222021
 ContinuingDiscontinuedContinuingDiscontinuedContinuingDiscontinued
Millions of dollarsOperationsOperationsOperationsOperationsOperationsOperations
Net income (loss)$2,126 $(5)$3,894 $(5)$5,623 $(6)
Dividends on redeemable non-controlling interests(7)— (7)— (7)— 
Net income attributable to participating securities(7)— (10)— (14)— 
Net income (loss) attributable to ordinary shareholders—basic and diluted$2,112 $(5)$3,877 $(5)$5,602 $(6)
Millions of shares,
except per share amounts
Basic weighted average common stock outstanding325 325 327 327 334 334 
Effect of dilutive securities— — 
Potential dilutive shares326 326 328 328 334 334 
Earnings (loss) per share:
Basic$6.50 $(0.02)$11.86 $(0.02)$16.79 $(0.02)
Diluted$6.48 $(0.02)$11.83 $(0.02)$16.77 $(0.02)
v3.24.0.1
Segment and Related Information (Tables)
12 Months Ended
Dec. 31, 2023
Segment Reporting [Abstract]  
Schedule of segment reporting information, by segment
Summarized financial information concerning reportable segments is shown in the following tables for the periods presented:
 Year Ended December 31, 2023
 O&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Millions of dollars
Sales and other operating revenues:
Customers$6,967 $9,822 $10,875 $3,686 $9,179 $578 $— $41,107 
Intersegment4,313 657 211 12 535 85 (5,813)— 
11,280 10,479 11,086 3,698 9,714 663 (5,813)41,107 
Depreciation and amortization expense587 207 443 98 158 41 — 1,534 
Other income (expense), net(1)(13)— — (48)(58)
Income (loss) from equity investments49 (55)(13)(1)— — — (20)
EBITDA2,303 (9)1,679 (162)379 375 (56)4,509 
Impairments25 38 192 252 11 — — 518 
Capital expenditures480 273 590 75 32 69 12 1,531 
 Year Ended December 31, 2022
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Sales and other operating revenues:
Customers$9,420 $12,568 $12,703 $4,197 $10,975 $588 $— $50,451 
Intersegment5,060 887 247 918 105 (7,222)— 
14,480 13,455 12,950 4,202 11,893 693 (7,222)50,451 
Depreciation and amortization expense591 171 332 95 39 39 — 1,267 
Other (expense) income, net(30)— (39)(7)(4)(72)
Income (loss) from equity investments98 (68)(25)— — — — 
EBITDA2,865 178 1,872 115 921 366 (16)6,301 
Impairments— 69 — — — — — 69 
Capital expenditures383 349 940 60 53 98 1,890 
 Year Ended December 31, 2021
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyOtherTotal
Sales and other operating revenues:
Customers$10,978 $13,192 $9,968 $4,150 $7,178 $707 $— $46,173 
Intersegment4,582 869 212 11 824 136 (6,634)— 
15,560 14,061 10,180 4,161 8,002 843 (6,634)46,173 
Depreciation and amortization expense581 204 379 107 79 43 — 1,393 
Other income (expense), net27 10 (2)(7)— 25 62 
Income (loss) from equity investments115 313 34 (1)— — — 461 
EBITDA5,370 1,830 1,378 231 (624)514 (10)8,689 
Impairments— — — — 624 — — 624 
Capital expenditures326 256 1,112 71 74 91 29 1,959 
Reconciliation of EBITDA to income (loss) from continuing operations before income taxes
A reconciliation of EBITDA to Income from continuing operations before income taxes is shown in the following table for each of the periods presented:
 Year Ended December 31,
Millions of dollars202320222021
EBITDA:
Total segment EBITDA$4,565 $6,317 $8,699 
Other EBITDA(56)(16)(10)
Less:
Depreciation and amortization expense(1,534)(1,267)(1,393)
Interest expense(477)(287)(519)
Add:
Interest income129 29 
Income from continuing operations before income taxes$2,627 $4,776 $6,786 
Reconciliation of segment assets including goodwill
The following assets are summarized and reconciled to consolidated totals in the following table:
Millions of dollarsO&P -
Americas
O&P -
EAI
I&DAPSRefiningTechnologyTotal
December 31, 2023
Property, plant and equipment, net$6,441 $2,139 $5,654 $678 $122 $513 $15,547 
Equity investments2,049 1,513 343 — — 3,907 
Goodwill477 380 215 567 — 1,647 
December 31, 2022
Property, plant and equipment, net$6,378 $1,880 $5,728 $636 $255 $510 $15,387 
Equity investments2,053 1,655 585 — — 4,295 
Goodwill162 86 201 1,370 — 1,827 
Schedule of long-lived assets by geographic areas
Long-lived assets include Property, plant and equipment, net, Intangible assets, net and Equity investments, see Notes 8 and 9 to the Consolidated Financial Statements. The following long-lived assets data is based upon the location of the assets:
 December 31,
Millions of dollars20232022
Long-lived assets:
United States$14,334 $14,651 
Germany1,593 1,443 
The Netherlands879 903 
France731 740 
Italy389 304 
China375 503 
Mexico281 284 
Other1,513 1,516 
Total$20,095 $20,344 
Refinery planned exit costs
Costs incurred for the planned exit from the refinery business are as follows:
Year Ended December 31,Inception to Date
 December 31,
Millions of dollars 202320222023
Accelerated lease amortization costs$110 $91 $201 
Personnel costs76 64 140 
Asset retirement obligation accretion11 
Asset retirement cost depreciation139 30 169 
Refinery exit costs$334 $187 $521 
v3.24.0.1
Summary of Significant Accounting Policies - Narrative (Details)
$ / shares in Units, T in Thousands, $ in Millions
3 Months Ended 12 Months Ended
Mar. 31, 2023
USD ($)
Dec. 31, 2023
USD ($)
T
$ / shares
Dec. 31, 2022
USD ($)
T
Dec. 31, 2021
T
Summary Of Significant Accounting Policies [Line Items]        
Special stock, cumulative dividend rate (in percent)   0.06    
Special stock, liquidation preference per share (usd per share) | $ / shares   $ 1,000    
Goodwill impairment charge | $   $ 252    
Supplier finance program, obligation, current, statement of financial position [Extensible Enumeration]   Accounts Payable Accounts Payable  
Supplier finance program obligation, current in Accounts payable-Trade | $   $ 65 $ 53  
APS        
Summary Of Significant Accounting Policies [Line Items]        
Goodwill impairment charge | $ $ 252 $ 252    
European PO Joint Venture        
Summary Of Significant Accounting Policies [Line Items]        
Ownership percentage in the joint venture (in percent)   50.00% 50.00%  
Louisiana Joint Venture        
Summary Of Significant Accounting Policies [Line Items]        
Ownership percentage in the joint venture (in percent)   50.00% 50.00%  
Product offtake (in tons) | T   1,200 1,000 1,100
Total PO Joint Ventures        
Summary Of Significant Accounting Policies [Line Items]        
Product offtake (in tons) | T   2,200 2,400 2,600
PO/SM Plant | European PO Joint Venture        
Summary Of Significant Accounting Policies [Line Items]        
Ownership percentage in the joint venture (in percent)   50.00%    
U.S. PO Joint Venture        
Summary Of Significant Accounting Policies [Line Items]        
Joint venture partner right to annual in-kind propylene oxide production (in tons) | T   680    
Ownership percentage in the joint venture (in percent)   60.62% 60.62%  
v3.24.0.1
Assets Held for Sale - Narrative (Details)
$ in Millions
Jun. 30, 2024
USD ($)
U.S. Gulf Coast-Based Ethylene Oxide And Derivatives (“EO&D”) | Disposal Group, Held-for-Sale, Not Discontinued Operations | Forecast  
Additional disclosures by disposal groups [Line Items]  
Disposal group consideration $ 700
v3.24.0.1
Assets Held for Sale - Balance Sheet Disclosure (Details)
$ in Millions
Dec. 31, 2023
USD ($)
ASSETS  
Assets held for sale $ 14
U.S. Gulf Coast-Based Ethylene Oxide And Derivatives (“EO&D”) | Disposal Group, Held-for-Sale, Not Discontinued Operations  
ASSETS  
Accounts receivable - Trade, net 42
Inventories 100
Prepaid expenses and other current assets 43
Operating lease assets 20
Property, plant and equipment, net 225
Assets held for sale 14
Total assets held for sale 444
LIABILITIES  
Short-term debt 43
Accounts payable - Trade 51
Accrued and other current liabilities 7
Operating lease liabilities 19
Total liabilities held for sale $ 120
v3.24.0.1
Revenues - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]    
Contract with customer, liability $ 175 $ 167
v3.24.0.1
Revenues - Key product revenues (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disaggregation of revenue [Line Items]      
Revenues $ 41,107 $ 50,451 $ 46,173
Olefins & co-products      
Disaggregation of revenue [Line Items]      
Revenues 3,508 4,782 5,008
Polyethylene      
Disaggregation of revenue [Line Items]      
Revenues 7,587 9,694 10,219
Polypropylene      
Disaggregation of revenue [Line Items]      
Revenues 5,642 7,458 8,892
Propylene oxide and derivatives      
Disaggregation of revenue [Line Items]      
Revenues 2,287 3,097 2,885
Oxyfuels and related products      
Disaggregation of revenue [Line Items]      
Revenues 5,640 5,482 3,587
Intermediate chemicals      
Disaggregation of revenue [Line Items]      
Revenues 2,864 4,012 3,415
Compounding and solutions      
Disaggregation of revenue [Line Items]      
Revenues 3,686 4,197 4,150
Refined products      
Disaggregation of revenue [Line Items]      
Revenues 9,179 10,975 7,178
Other      
Disaggregation of revenue [Line Items]      
Revenues $ 714 $ 754 $ 839
v3.24.0.1
Revenues - Geographic location (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Disaggregation of revenue [Line Items]      
Revenues $ 41,107 $ 50,451 $ 46,173
United States      
Disaggregation of revenue [Line Items]      
Revenues 20,003 24,789 22,526
Germany      
Disaggregation of revenue [Line Items]      
Revenues 2,547 3,555 3,395
China      
Disaggregation of revenue [Line Items]      
Revenues 2,164 2,533 2,322
Japan      
Disaggregation of revenue [Line Items]      
Revenues 1,749 1,954 1,417
Mexico      
Disaggregation of revenue [Line Items]      
Revenues 1,642 2,042 1,572
Italy      
Disaggregation of revenue [Line Items]      
Revenues 1,365 1,737 1,828
France      
Disaggregation of revenue [Line Items]      
Revenues 1,091 1,366 1,431
Poland      
Disaggregation of revenue [Line Items]      
Revenues 905 1,271 1,169
The Netherlands      
Disaggregation of revenue [Line Items]      
Revenues 805 1,178 1,390
Other      
Disaggregation of revenue [Line Items]      
Revenues $ 8,836 $ 10,026 $ 9,123
v3.24.0.1
Related Party Transactions - Summary of Transaction (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Related party [Line Items]      
The Company billed related parties for: $ 41,107 $ 50,451 $ 46,173
Related parties billed the Company for: 38,054 45,350 39,400
Joint venture partners | Sales of products—      
Related party [Line Items]      
The Company billed related parties for: 614 1,012 1,038
Related parties billed the Company for: 3,673 4,837 4,348
Joint venture partners | Shared service agreements—      
Related party [Line Items]      
Shared service agreements billed to related parties 4 2 13
Related parties billed the Company for: $ 79 $ 94 $ 85
v3.24.0.1
Related Party Transactions - Narrative (Details) - Joint venture partners
¥ in Millions, $ in Millions
Mar. 31, 2024
extension
Dec. 31, 2023
USD ($)
joint_venture
extension
Jul. 31, 2022
CNY (¥)
Related party [Line Items]      
Loan agreement amount   $ 42 ¥ 300
Loan maturity (in months)   6 months  
Number of extensions   9  
Extension increments (in months)   6 months  
Number of extensions executed   2  
Interest accrual term (in years)   1 year  
Guarantee of joint venture indebtedness | $   $ 18  
Number of joint ventures with guaranteed indebtedness | joint_venture   2  
Forecast      
Related party [Line Items]      
Number of extensions 3    
v3.24.0.1
Accounts Receivable - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Receivables [Abstract]    
Allowance for credit losses, receivables $ 6 $ 6
v3.24.0.1
Inventories - Schedule of Components (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Inventory Disclosure [Abstract]    
Finished goods $ 3,134 $ 3,027
Work-in-process 182 227
Raw materials and supplies 1,449 1,550
Total inventories $ 4,765 $ 4,804
v3.24.0.1
Inventories - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Inventory Disclosure [Abstract]    
Percentage of inventories valued using the LIFO method (in percent) 78.00% 77.00%
Excess of inventories at estimated net realizable value over LIFO cost after lower of cost or market charges $ 1,478 $ 1,586
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Components of property, plant and equipment, at cost, and the related accumulated depreciation (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 24,906 $ 23,724
Less accumulated depreciation (9,359) (8,337)
Property, plant and equipment, net 15,547 15,387
Land    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 327 321
Major manufacturing equipment    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 25 years  
Total property, plant and equipment $ 14,875 13,257
Buildings    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 30 years  
Total property, plant and equipment $ 2,513 2,280
Light equipment and instrumentation    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 3,793 3,528
Light equipment and instrumentation | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 5 years  
Light equipment and instrumentation | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 20 years  
Office furniture    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 15 years  
Total property, plant and equipment $ 21 22
Major turnarounds    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 1,888 1,732
Major turnarounds | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 4 years  
Major turnarounds | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 7 years  
Information system equipment    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 67 63
Information system equipment | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 3 years  
Information system equipment | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (years) 5 years  
Construction in progress    
Property, Plant and Equipment [Line Items]    
Total property, plant and equipment $ 1,422 $ 2,521
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Components of intangible assets, at cost, and the related amortization (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Finite-lived intangible assets [Line Items]    
Cost $ 1,974 $ 1,911
Accumulated Amortization (1,333) (1,249)
Net 641 662
Emission allowances    
Finite-lived intangible assets [Line Items]    
Cost 760 771
Accumulated Amortization (514) (513)
Net 246 258
Various contracts    
Finite-lived intangible assets [Line Items]    
Cost 434 436
Accumulated Amortization (389) (364)
Net 45 72
Customer relationships    
Finite-lived intangible assets [Line Items]    
Cost 317 297
Accumulated Amortization (108) (88)
Net 209 209
Software costs    
Finite-lived intangible assets [Line Items]    
Cost 161 124
Accumulated Amortization (63) (46)
Net 98 78
Other    
Finite-lived intangible assets [Line Items]    
Cost 302 283
Accumulated Amortization (259) (238)
Net $ 43 $ 45
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Jan. 01, 2023
Mar. 31, 2023
Jun. 30, 2022
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Capitalized interest         $ 7 $ 114 $ 97
Intangible assets future amortization expense year 1         85    
Intangible assets future amortization expense year 2         82    
Intangible assets future amortization expense year 3         59    
Intangible assets future amortization expense year 4         37    
Intangible assets future amortization expense year 5         36    
Impairments         518 69 624
Liabilities incurred         0 249  
Accumulated impairment losses to goodwill         252 0  
Goodwill transfers         0    
Goodwill       $ 1,875 1,647 1,827 1,875
Goodwill impairment charge         252    
Refining              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments       624      
Goodwill         0 0  
Refining | Asset Retirement Obligation Costs              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Liabilities incurred         259    
Refining | Property, plant and equipment              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments       549      
Refining | Property, plant and equipment, materials and intangible assets various contracts              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments       624      
Refining | Materials and supplies              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments       43      
Refining | Intangible assets              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments       32      
Refining | Level 3 | Property, plant and equipment              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Property, plant, and equipment fair value       0     0
Refining | Level 3 | Materials and supplies              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Materials and supplies fair value       0     0
Refining | Level 3 | Intangible assets              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Intangible assets fair value       0     0
O&P - Americas              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Goodwill transfers $ 315       315    
Goodwill       162 477 162 162
Goodwill impairment charge         0    
O&P - EAI              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Impairments     $ 69        
Goodwill transfers 269       269    
Goodwill       109 380 86 109
Goodwill impairment charge         0    
APS              
Finite-Lived Intangible Assets and Goodwill [Line Items]              
Goodwill transfers $ (584)       (584)    
Goodwill       $ 1,371 567 $ 1,370 $ 1,371
Goodwill impairment charge   $ 252     $ 252    
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Depreciation and amortization by major asset class (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Depreciation and amortization [Line Items]      
Depreciation and amortization $ 1,534 $ 1,267 $ 1,393
Property, plant and equipment      
Depreciation and amortization [Line Items]      
Depreciation and amortization 1,303 1,033 1,146
PO Joint Ventures and Louisiana Joint Venture      
Depreciation and amortization [Line Items]      
Depreciation and amortization 148 155 156
Emission allowances      
Depreciation and amortization [Line Items]      
Depreciation and amortization 8 8 12
Various contracts      
Depreciation and amortization [Line Items]      
Depreciation and amortization 18 18 20
Customer relationships      
Depreciation and amortization [Line Items]      
Depreciation and amortization 20 19 20
Software costs      
Depreciation and amortization [Line Items]      
Depreciation and amortization 17 14 12
Other      
Depreciation and amortization [Line Items]      
Depreciation and amortization $ 20 $ 20 $ 27
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Changes in asset retirement obligations (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Asset retirement obligation [Roll Forward]    
Beginning balance $ 305 $ 62
Liabilities incurred 0 249
Liabilities settled (5) (3)
Changes in estimates 0 3
Accretion expense 10 3
Divestiture 0 (6)
Effects of exchange rate changes 1 (3)
Ending balance $ 311 $ 305
v3.24.0.1
Property, Plant and Equipment, Goodwill and Intangible Assets - Schedule of goodwill (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Jan. 01, 2023
Mar. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Goodwill [Roll Forward]        
Beginning balance $ 1,827 $ 1,827 $ 1,827 $ 1,875
Reallocation of goodwill     0  
Acquisitions     31 6
Assets held for sale     (14)  
Impairment charge     (252)  
Foreign currency translation adjustments     55 (54)
Ending balance     1,647 1,827
O&P - Americas        
Goodwill [Roll Forward]        
Beginning balance 162 162 162 162
Reallocation of goodwill 315   315  
Acquisitions     0 0
Assets held for sale     0  
Impairment charge     0  
Foreign currency translation adjustments     0 0
Ending balance     477 162
O&P - EAI        
Goodwill [Roll Forward]        
Beginning balance 86 86 86 109
Reallocation of goodwill 269   269  
Acquisitions     0 0
Assets held for sale     0  
Impairment charge     0  
Foreign currency translation adjustments     25 (23)
Ending balance     380 86
I&D        
Goodwill [Roll Forward]        
Beginning balance 201 201 201 225
Reallocation of goodwill     0  
Acquisitions     0 0
Assets held for sale     (14)  
Impairment charge     0  
Foreign currency translation adjustments     28 (24)
Ending balance     215 201
APS        
Goodwill [Roll Forward]        
Beginning balance 1,370 1,370 1,370 1,371
Reallocation of goodwill (584)   (584)  
Acquisitions     31 6
Assets held for sale     0  
Impairment charge   (252) (252)  
Foreign currency translation adjustments     2 (7)
Ending balance     567 1,370
Technology        
Goodwill [Roll Forward]        
Beginning balance $ 8 $ 8 8 8
Reallocation of goodwill     0  
Acquisitions     0 0
Assets held for sale     0  
Impairment charge     0  
Foreign currency translation adjustments     0 0
Ending balance     $ 8 $ 8
v3.24.0.1
Equity Investments - Equity method investments (Details)
Dec. 31, 2023
Dec. 31, 2022
European PO Joint Venture    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
U.S. PO Joint Venture    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 60.62% 60.62%
Louisiana Joint Venture    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
Bora LyondellBasell Petrochemical Co. Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
Basell Orlen Polyolefins Sp. Z.o.o.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
Saudi Polyolefins Company    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 25.00% 25.00%
Saudi Ethylene & Polyethylene Company Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 25.00% 25.00%
Al-Waha Petrochemicals Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 25.00% 25.00%
Polymirae Co. Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
HMC Polymers Company Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 28.56% 28.56%
Indelpro S.A. de C.V.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 49.00% 49.00%
Ningbo ZRCC Lyondell Chemical Co. Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 26.65% 26.65%
Ningbo ZRCC LyondellBasell New Material Co. Ltd.    
Schedule of equity method investments [Line Items]    
Equity investment, ownership percentage (in percent) 50.00% 50.00%
v3.24.0.1
Equity Investments - Changes in equity investments (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Changes in equity investments [Roll Forward]        
Beginning balance   $ 4,295 $ 4,786  
Capital contributions   54 108  
(Loss) income from equity investments   (20) 5  
Acquisition of equity investments   102 4  
Distribution of earnings, net of tax   (169) (349) $ (315)
Depreciation of PO Joint Ventures and Louisiana Joint Venture   (148) (155)  
Impairment of European PO Joint Venture $ (192) (192) 0  
Currency exchange effects   9 (100)  
Other   (24) (4)  
Ending balance $ 3,907 $ 3,907 $ 4,295 $ 4,786
v3.24.0.1
Equity Investments - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Jan. 31, 2024
Dec. 31, 2021
Schedule of equity method investments [Line Items]          
Capital contributions   $ 54 $ 108    
Impairment of European PO Joint Venture $ 192 192 0    
Equity investments $ 3,907 3,907 4,295   $ 4,786
Total PO Joint Ventures          
Schedule of equity method investments [Line Items]          
Capital contributions   $ 32 $ 69    
National Petrochemical Industrial Company (NATPET) | Subsequent event [Member]          
Schedule of equity method investments [Line Items]          
Ownership percentage in the joint venture (in percent)       35.00%  
Equity investments       $ 500  
v3.24.0.1
Equity Investments - Summarized balance sheet information (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Schedule of equity method investments [Line Items]    
Current assets $ 13,152 $ 11,845
Total assets 37,000 36,365
Current liabilities 7,150 6,760
Equity method investments, nonconsolidated investee or group of investees    
Schedule of equity method investments [Line Items]    
Current assets 3,622 4,043
Noncurrent assets 10,810 11,185
Total assets 14,432 15,228
Current liabilities 2,903 2,995
Noncurrent liabilities 2,300 2,615
Net assets $ 9,229 $ 9,618
v3.24.0.1
Equity Investments - Summarized income statement information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Schedule of equity method investments [Line Items]      
Revenues $ 41,107 $ 50,451 $ 46,173
Cost of sales (35,849) (43,847) (37,397)
Operating income 3,053 5,101 6,773
Interest income 129 29 9
Interest expense (477) (287) (519)
Foreign currency translation (34) (14) (2)
Other expense, net (58) (72) 62
Income from continuing operations before income taxes 2,627 4,776 6,786
Benefit from (provision) for income taxes (501) (882) (1,163)
Income from continuing operations 2,126 3,894 5,623
Equity method investments, nonconsolidated investee or group of investees      
Schedule of equity method investments [Line Items]      
Revenues 12,540 15,435 15,456
Cost of sales (12,044) (14,900) (13,269)
Gross profit 496 535 2,187
Net operating expenses (514) (519) (497)
Operating income (18) 16 1,690
Interest income 23 7 0
Interest expense (131) (24) (48)
Foreign currency translation (1) (1) (5)
Other expense, net (23) (26) (21)
Income from continuing operations before income taxes (150) (28) 1,616
Benefit from (provision) for income taxes 22 (1) (337)
Income from continuing operations $ (128) $ (29) $ 1,279
v3.24.0.1
Prepaid Expenses, Other Current Assets and Other Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Components of prepaid expenses and other current assets [Abstract]    
Assets held for sale $ 444 $ 0
Income tax receivable 268 285
VAT receivables 214 203
Financial derivatives 184 152
Renewable identification numbers 113 465
Advances to suppliers 90 63
Prepaid insurance 36 30
Other 126 94
Total prepaid expenses and other current assets 1,475 1,292
Components of other assets [Abstract]    
Deferred tax assets 196 157
Company-owned life insurance 48 48
Financial derivatives 45 158
Pension assets 39 62
Other 249 199
Total other assets $ 577 $ 624
v3.24.0.1
Accrued and Other Current Liabilities - Accrued Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Payables and Accruals [Abstract]    
Payroll and benefits $ 497 $ 424
Operating lease liabilities 360 344
Renewable identification numbers 220 486
Financial derivatives 242 69
Taxes other than income taxes 183 208
Contract liabilities 175 167
Income taxes 143 242
Product sales rebates 140 163
Interest 123 130
Liabilities held for sale 120 0
Other 233 163
Total accrued and other current liabilities $ 2,436 $ 2,396
v3.24.0.1
Debt - Long-term debt (Details)
€ in Millions, $ in Millions
Dec. 31, 2023
USD ($)
Dec. 31, 2023
EUR (€)
Jul. 31, 2023
Dec. 31, 2022
USD ($)
Long-term debt [Line Items]        
Total long-term debt $ 11,115     $ 10,972
Less current maturities (782)     (432)
Long-term debt 10,333     10,540
Senior Notes due 2024, $1,000 million, 5.75%        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 5.75% 5.75%    
Total long-term debt $ 775     774
Senior Notes due 2055, $1,000 million, 4.625% ($15 million of discount; $10 million of debt issuance cost)        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 4.625% 4.625%    
Unamortized discount $ 15      
Unamortized debt issuance costs 10      
Total long-term debt 975     974
Guaranteed Notes due 2027, $300 million, 8.1%        
Long-term debt [Line Items]        
Face amount $ 300      
Stated interest rate (in percent) 8.10% 8.10%    
Total long-term debt $ 300     300
Guaranteed Notes due 2023, $750 million, 4.0%        
Long-term debt [Line Items]        
Stated interest rate (in percent)     4.00%  
Guaranteed Notes due 2023, $750 million, 4.0% | Issued by LYB International Finance B.V.:        
Long-term debt [Line Items]        
Face amount $ 750      
Stated interest rate (in percent) 4.00% 4.00%    
Total long-term debt $ 0     424
Guaranteed Notes due 2043, $750 million, 5.25% ($18 million of discount; $6 million of debt issuance cost) | Issued by LYB International Finance B.V.:        
Long-term debt [Line Items]        
Face amount $ 750      
Stated interest rate (in percent) 5.25% 5.25%    
Unamortized discount $ 18      
Unamortized debt issuance costs 6      
Total long-term debt 726     725
Guaranteed Notes due 2044, $1,000 million, 4.875% ($10 million of discount; $8 million of debt issuance cost) | Issued by LYB International Finance B.V.:        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 4.875% 4.875%    
Unamortized discount $ 10      
Unamortized debt issuance costs 8      
Total long-term debt $ 982     982
Guaranteed Notes due 2026, €500 million, 0.875% ($1 million of discount; $1 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 0.875% 0.875%    
Guaranteed Notes due 2026, €500 million, 0.875% ($1 million of discount; $1 million of debt issuance cost) | Issued by LYB International Finance II B.V.:        
Long-term debt [Line Items]        
Face amount | €   € 500    
Stated interest rate (in percent) 0.875% 0.875%    
Unamortized discount $ 1      
Unamortized debt issuance costs 1      
Total long-term debt $ 542     518
Guaranteed Notes due 2027, $1,000 million, 3.5% ($2 million of discount; $2 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 3.50% 3.50%    
Guaranteed Notes due 2027, $1,000 million, 3.5% ($2 million of discount; $2 million of debt issuance cost) | Issued by LYB International Finance II B.V.:        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 3.50% 3.50%    
Unamortized discount $ 2      
Unamortized debt issuance costs 2      
Total long-term debt $ 585     587
Guaranteed Notes due 2031, €500 million, 1.625% ($4 million of discount; $3 million of debt issuance cost) | Issued by LYB International Finance II B.V.:        
Long-term debt [Line Items]        
Face amount | €   € 500    
Stated interest rate (in percent) 1.625% 1.625%    
Unamortized discount $ 4      
Unamortized debt issuance costs 3      
Total long-term debt $ 542     516
Guaranteed Notes due 2025, $500 million, 1.25% ($1 million of discount; $1 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 1.25% 1.25%    
Guaranteed Notes due 2025, $500 million, 1.25% ($1 million of discount; $1 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 500      
Stated interest rate (in percent) 1.25% 1.25%    
Unamortized discount $ 1      
Unamortized debt issuance costs 1      
Total long-term debt $ 481     475
Guaranteed Notes due 2030, $500 million, 3.375% ($1 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 3.375% 3.375%    
Guaranteed Notes due 2030, $500 million, 3.375% ($1 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 500      
Stated interest rate (in percent) 3.375% 3.375%    
Unamortized debt issuance costs $ 1      
Total long-term debt $ 124     120
Guaranteed Notes due 2030, $500 million, 2.25% ($3 million of discount; $3 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 2.25% 2.25%    
Guaranteed Notes due 2030, $500 million, 2.25% ($3 million of discount; $3 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 500      
Stated interest rate (in percent) 2.25% 2.25%    
Unamortized discount $ 3      
Unamortized debt issuance costs 3      
Total long-term debt 474     469
Guaranteed Notes due 2033, $500 million, 5.625% ($5 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 500      
Stated interest rate (in percent) 5.625% 5.625%    
Unamortized debt issuance costs $ 5      
Total long-term debt 495     0
Guaranteed Notes due 2040, $750 million, 3.375% ($1 million of discount; $7 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 750      
Stated interest rate (in percent) 3.375% 3.375%    
Unamortized discount $ 1      
Unamortized debt issuance costs 7      
Total long-term debt 742     741
Guaranteed Notes due 2049, $1,000 million, 4.2% ($14 million of discount; $10 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 4.20% 4.20%    
Unamortized discount $ 14      
Unamortized debt issuance costs 10      
Total long-term debt $ 976     976
Guaranteed Notes due 2050, $1,000 million, 4.2% ($6 million of discount; $10 million of debt issuance cost)        
Long-term debt [Line Items]        
Stated interest rate (in percent) 4.20% 4.20%    
Guaranteed Notes due 2050, $1,000 million, 4.2% ($6 million of discount; $10 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 4.20% 4.20%    
Unamortized discount $ 6      
Unamortized debt issuance costs 10      
Total long-term debt 975     971
Guaranteed Notes due 2051, $1,000 million, 3.625% ($2 million of discount; $10 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 1,000      
Stated interest rate (in percent) 3.625% 3.625%    
Unamortized discount $ 2      
Unamortized debt issuance costs 10      
Total long-term debt 916     897
Guaranteed Notes due 2060, $500 million, 3.8% ($4 million of discount; $6 million of debt issuance cost) | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Face amount $ 500      
Stated interest rate (in percent) 3.80% 3.80%    
Unamortized discount $ 4      
Unamortized debt issuance costs 6      
Total long-term debt 483     481
Other | Issued by LYB International Finance III, LLC:        
Long-term debt [Line Items]        
Total long-term debt $ 22     $ 42
v3.24.0.1
Debt - Description of fair value adjustments for guaranteed notes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Long-term debt [Line Items]    
Gains (Losses) $ (48) $ 235
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 147 195
Guaranteed Notes due 2025, 1.25%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 1.25%  
Gains (Losses) $ (5) 12
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 9 14
Guaranteed Notes due 2026, 0.875%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 0.875%  
Gains (Losses) $ (5) 12
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 8 13
Guaranteed Notes due 2027, 3.5%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 3.50%  
Gains (Losses) $ 2 46
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 2 0
Guaranteed Notes due 2030, 3.375%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 3.375%  
Gains (Losses) $ (4) 23
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 17 21
Guaranteed Notes due 2030, 2.25%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 2.25%  
Gains (Losses) $ (4) 22
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 20 24
Guaranteed Notes due 2031, 1.625%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 1.625%  
Gains (Losses) $ (8) 11
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 3 11
Guaranteed Notes due 2050, 4.2%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 4.20%  
Gains (Losses) $ (4) 10
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 9 13
Guaranteed Notes due 2051, 3.625%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 3.625%  
Gains (Losses) $ (18) 90
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 72 90
Guaranteed Notes due 2060, 3.8%    
Long-term debt [Line Items]    
Stated interest rate (in percent) 3.80%  
Gains (Losses) $ (2) 9
Cumulative Fair Value Hedging Adjustments Included in Carrying Amount of Debt $ 7 $ 9
v3.24.0.1
Debt - Short-term debt (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Short-term debt [Line Items]    
Short-term debt $ 117 $ 349
U.S. Receivables Facility    
Short-term debt [Line Items]    
Short-term debt 0 0
Commercial paper    
Short-term debt [Line Items]    
Short-term debt 0 200
Precious metal financings    
Short-term debt [Line Items]    
Short-term debt 117 131
Other    
Short-term debt [Line Items]    
Short-term debt $ 0 $ 18
v3.24.0.1
Debt - Aggregate maturities of debt (Details)
$ in Millions
Dec. 31, 2023
USD ($)
Long-term debt [Line Items]  
2024 $ 899
2025 498
2026 554
2027 892
2028 1
Thereafter $ 8,699
5.75% Senior Notes due 2024  
Long-term debt [Line Items]  
Stated interest rate (in percent) 5.75%
2024 $ 775
v3.24.0.1
Debt - Description of long-term debt (Details) - USD ($)
$ in Millions
1 Months Ended 12 Months Ended
Jul. 31, 2023
May 31, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Description of long-term debt changes [Line Items]          
Issuance of long-term debt     $ 500 $ 0 $ 0
Repayments of long-term debt     425 0 3,925
Debt extinguishment costs         130
Payment for debt extinguishment     0 $ 0 150
Write-off of debt Issuance cost         16
Write-off of the cumulative fair value hedge accounting adjustment         $ 36
Senior Revolving Credit Facility, $3,250 million          
Description of long-term debt changes [Line Items]          
Maximum borrowing capacity     3,250    
Maximum allowed letters of credit     200    
Additional borrowing capacity, uncommitted loans     1,000    
Outstanding borrowings     0    
Outstanding letters of credit     0    
Unused availability     $ 3,250    
Debt instrument, covenant, leverage ratio, maximum     3.50    
Guaranteed Notes due 2027, 8.1%          
Description of long-term debt changes [Line Items]          
Face amount     $ 300    
Interest rate (in hundredths)     8.10%    
Guaranteed Notes due 2023, 4.0%          
Description of long-term debt changes [Line Items]          
Interest rate (in hundredths) 4.00%        
Repayments of long-term debt $ 425        
Guaranteed Notes due 2023, 4.0% | Issued by LYB International Finance B.V.:          
Description of long-term debt changes [Line Items]          
Face amount     $ 750    
Interest rate (in hundredths)     4.00%    
Guaranteed Notes due 2027, 3.5%          
Description of long-term debt changes [Line Items]          
Interest rate (in hundredths)     3.50%    
Guaranteed Notes due 2027, 3.5% | Issued by LYB International Finance II B.V.:          
Description of long-term debt changes [Line Items]          
Face amount     $ 1,000    
Interest rate (in hundredths)     3.50%    
Guaranteed Notes due 2030, 3.375%          
Description of long-term debt changes [Line Items]          
Interest rate (in hundredths)     3.375%    
Guaranteed Notes due 2030, 3.375% | Issued by LYB International Finance III, LLC:          
Description of long-term debt changes [Line Items]          
Face amount     $ 500    
Interest rate (in hundredths)     3.375%    
Guaranteed Notes due 2025, 1.25%          
Description of long-term debt changes [Line Items]          
Interest rate (in hundredths)     1.25%    
Guaranteed Notes due 2025, 1.25% | Issued by LYB International Finance III, LLC:          
Description of long-term debt changes [Line Items]          
Face amount     $ 500    
Interest rate (in hundredths)     1.25%    
Senior Notes due 2024, 5.75%          
Description of long-term debt changes [Line Items]          
Face amount     $ 1,000    
Interest rate (in hundredths)     5.75%    
Debt instrument, redemption price (in percent)     100.00%    
Debt instrument, redemption period, days prior to maturity (in days)     90 days    
Debt instrument, redemption price, percentage of principal amount redeemed (in percent)     1.00%    
Senior Notes due 2024, 5.75% | Treasury Rate          
Description of long-term debt changes [Line Items]          
Debt instrument, basis spread on variable rate     0.50%    
Guaranteed Notes due 2033          
Description of long-term debt changes [Line Items]          
Face amount   $ 500      
Interest rate (in hundredths)   5.625%      
Discounted prices at which long-term debt was issued (in hundredths)   99.895%      
Issuance of long-term debt   $ 495      
Proceeds from issuance of long-term debt, allocated to qualifying project     $ 195    
Proceeds from issuance of long-term debt, allocated to current year qualifying project     $ 155    
Senior Notes and Guaranteed Notes Except For Senior Notes Due 2024          
Description of long-term debt changes [Line Items]          
Debt instrument, redemption price (in percent)     100.00%    
v3.24.0.1
Debt - Description of short-term debt (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Description of short-term debt [Line Items]    
Weighted average interest rate, short-term debt (in hundredths) 1.90% 3.70%
U.S. Receivables Facility    
Description of short-term debt [Line Items]    
Maximum borrowing capacity $ 900  
Additional borrowing capacity, uncommitted loans 300  
Maximum allowed letters of credit 200  
Outstanding borrowings 0  
Outstanding letters of credit 0  
Unused availability 900  
Commercial paper program    
Description of short-term debt [Line Items]    
Maximum borrowing capacity 2,500  
Outstanding borrowings 0  
Senior Revolving Credit Facility, $3,250 million    
Description of short-term debt [Line Items]    
Maximum borrowing capacity 3,250  
Additional borrowing capacity, uncommitted loans 1,000  
Maximum allowed letters of credit 200  
Outstanding borrowings 0  
Outstanding letters of credit 0  
Unused availability $ 3,250  
v3.24.0.1
Debt - Debt discount and issuance costs included in interest expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Debt Disclosure [Abstract]      
Amortization of debt discount and debt issuance costs $ 9 $ 14 $ 35
v3.24.0.1
Leases - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended 24 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2023
Lease description [Line Items]        
Operating lease assets $ 1,529 $ 1,725   $ 1,529
Present value of lease liabilities 1,769 1,854   1,769
Operating lease liability, current $ 360 $ 344   $ 360
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accrued and other current liabilities Accrued and other current liabilities   Accrued and other current liabilities
Operating lease, weighted average discount rate 3.80% 3.40%   3.80%
Operating lease, lessee, remaining lease term (in years) 20 years     20 years
Operating lease, weighted average remaining lease term (in years) 9 years     9 years
Operating lease cost $ 570 $ 536 $ 418  
Cash paid for operating leases 447 423 406  
Leased assets obtained in exchange for new operating lease liabilities 312 248 $ 822  
Additional operating leases, not yet commenced 148     $ 148
Refining        
Lease description [Line Items]        
Accelerated lease amortization costs 334 187   521
Accelerated lease amortization costs | Refining        
Lease description [Line Items]        
Accelerated lease amortization costs $ 110 $ 91   $ 201
Minimum        
Lease description [Line Items]        
Operating lease, extension term (in years) 1 year     1 year
Additional operating leases, not yet commenced, term of contract 2 years     2 years
Maximum        
Lease description [Line Items]        
Operating lease, extension term (in years) 20 years     20 years
Additional operating leases, not yet commenced, term of contract 12 years     12 years
v3.24.0.1
Leases - Schedule of lease maturity (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Leases [Abstract]    
2024 $ 415  
2025 339  
2026 280  
2027 230  
2028 150  
Thereafter 662  
Total lease payments 2,076  
Less: Imputed interest (307)  
Present value of lease liabilities $ 1,769 $ 1,854
v3.24.0.1
Financial Instruments and Fair Value Measurements - Summary of derivative and non-derivative financial instruments outstanding measured at fair value on a recurring basis (Details) - Fair value, inputs, level 2 - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets $ 229 $ 310
Derivative liabilities 479 309
Derivatives designated as hedges: | Prepaid expenses and other current assets | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 1 0
Derivatives designated as hedges: | Prepaid expenses and other current assets | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 44 109
Derivatives designated as hedges: | Prepaid expenses and other current assets | Interest rates    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 38 16
Derivatives designated as hedges: | Other assets | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 45 133
Derivatives designated as hedges: | Other assets | Interest rates    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 0 25
Derivatives designated as hedges: | Accrued and other current liabilities | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 109 14
Derivatives designated as hedges: | Accrued and other current liabilities | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 40 15
Derivatives designated as hedges: | Accrued and other current liabilities | Interest rates    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 31 23
Derivatives designated as hedges: | Other liabilities | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 33 0
Derivatives designated as hedges: | Other liabilities | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 32 8
Derivatives designated as hedges: | Other liabilities | Interest rates    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 172 229
Derivatives not designated as hedges: | Prepaid expenses and other current assets | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 98 27
Derivatives not designated as hedges: | Prepaid expenses and other current assets | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative assets 3 0
Derivatives not designated as hedges: | Accrued and other current liabilities | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 52 11
Derivatives not designated as hedges: | Accrued and other current liabilities | Foreign currency    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities 10 6
Derivatives not designated as hedges: | Other liabilities | Commodities    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Derivative liabilities $ 0 $ 3
v3.24.0.1
Financial Instruments and Fair Value Measurements - Carrying value and estimated fair value of non-derivative financial instruments (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Precious metal financings, carrying value $ 117 $ 349
Nonrecurring | Non-derivatives    
Estimated fair value and carrying value of non-derivative financial instruments [Line Items]    
Precious metal financings, carrying value 117 131
Precious metal financings, fair value 114 113
Long-term debt, carrying value 10,316 10,517
Long-term debt, fair value 9,225 8,882
Total liabilities, carrying value 10,433 10,648
Total liabilities, fair value $ 9,339 $ 8,995
v3.24.0.1
Financial Instruments and Fair Value Measurements - Summary of commodity derivatives (Details)
renewableIdentificationNumbers-RINs in Millions, ozt in Millions, bbl in Millions, MWh in Millions, MMBTU in Millions
Dec. 31, 2023
MMBTU
bbl
renewableIdentificationNumbers-RINs
MWh
ozt
Dec. 31, 2022
MMBTU
renewableIdentificationNumbers-RINs
MWh
bbl
ozt
Derivatives designated as hedges: | Natural gas    
Derivative [Line Items]    
Derivative, nonmonetary notional amount | MMBTU 72 5
Derivatives designated as hedges: | Ethane    
Derivative [Line Items]    
Derivative, nonmonetary notional amount 18 0
Derivatives designated as hedges: | Power    
Derivative [Line Items]    
Derivative, nonmonetary notional amount | MWh 1 0
Derivatives designated as hedges: | Refined products    
Derivative [Line Items]    
Derivative, nonmonetary notional amount 1 0
Derivatives not designated as hedges: | Crude oil    
Derivative [Line Items]    
Derivative, nonmonetary notional amount 12 2
Derivatives not designated as hedges: | Refined products    
Derivative [Line Items]    
Derivative, nonmonetary notional amount 16 2
Derivatives not designated as hedges: | Precious metals    
Derivative [Line Items]    
Derivative, nonmonetary notional amount | ozt 1 1
Derivatives not designated as hedges: | Renewable Identification Numbers    
Derivative [Line Items]    
Derivative, nonmonetary notional amount | renewableIdentificationNumbers-RINs 59 0
v3.24.0.1
Financial Instruments and Fair Value Measurements - Summary of interest rate hedges (Details) - Interest rates - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Cash flow hedges    
Derivative [Line Items]    
Notional amount $ 200 $ 400
Fair value hedges    
Derivative [Line Items]    
Notional amount $ 2,171 $ 2,164
v3.24.0.1
Financial Instruments and Fair Value Measurements - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Derivative [Line Items]      
Foreign currency translation $ (34) $ (14) $ (2)
Amount of marketable securities classified as cash and cash equivalents 2,432 $ 1,191  
Interest expense      
Derivative [Line Items]      
Pre-tax unrealized gain (loss) to be reclassified to earnings over the next twelve months $ 5    
v3.24.0.1
Financial Instruments and Fair Value Measurements - Summary of foreign currency hedges (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Derivative, gain (loss), statement of income or comprehensive income [Extensible Enumeration] Cost of sales, Interest Expense, Other (expense) income, net, Revenue from Contract with Customer, Excluding Assessed Tax  
Foreign currency | Derivatives not designated as hedges:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional amount $ 555 $ 396
Foreign currency | Net investment hedges | Derivatives designated as hedges:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional amount 3,289 3,128
Foreign currency | Cash flow hedges | Derivatives designated as hedges:    
Derivative Instruments and Hedging Activities Disclosures [Line Items]    
Notional amount $ 1,150 $ 1,150
v3.24.0.1
Financial Instruments and Fair Value Measurements - Pretax impact of derivative instruments on earnings and other comprehensive income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI $ (284) $ 625 $ 535
Gain (Loss) Reclassified from AOCI to Income 69 (128) (244)
Additional Gain (Loss) Recognized in Income $ 79 (168) 84
Derivative, gain (loss), statement of income or comprehensive income [Extensible Enumeration] Cost of sales, Interest Expense, Other (expense) income, net, Revenue from Contract with Customer, Excluding Assessed Tax    
Derivatives designated as hedges: | Commodities      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI   21 54
Gain (Loss) Reclassified from AOCI to Income   (59) (34)
Additional Gain (Loss) Recognized in Income   0 0
Derivatives designated as hedges: | Commodities | Sales and other operating revenues      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI $ (2)    
Gain (Loss) Reclassified from AOCI to Income 0    
Additional Gain (Loss) Recognized in Income 0    
Derivatives designated as hedges: | Commodities | Cost of sales      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI (157)    
Gain (Loss) Reclassified from AOCI to Income 33    
Additional Gain (Loss) Recognized in Income 0    
Derivatives designated as hedges: | Foreign currency      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI (142) 308 406
Gain (Loss) Reclassified from AOCI to Income 31 (75) (216)
Additional Gain (Loss) Recognized in Income 70 69 37
Derivatives designated as hedges: | Interest rates      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI 17 296 75
Gain (Loss) Reclassified from AOCI to Income 5 6 6
Additional Gain (Loss) Recognized in Income (20) (227) (7)
Derivatives not designated as hedges: | Commodities | Sales and other operating revenues      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI 0 0 0
Gain (Loss) Reclassified from AOCI to Income 0 0 0
Additional Gain (Loss) Recognized in Income 188 72 20
Derivatives not designated as hedges: | Commodities | Cost of sales      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI 0 0 0
Gain (Loss) Reclassified from AOCI to Income 0 0 0
Additional Gain (Loss) Recognized in Income (130) (22) 69
Derivatives not designated as hedges: | Foreign currency      
Derivative Instruments, Gain (Loss) [Line Items]      
Gain (Loss) Recognized in AOCI 0 0 0
Gain (Loss) Reclassified from AOCI to Income 0 0 0
Additional Gain (Loss) Recognized in Income $ (29) $ (60) $ (35)
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension changes in PBO and plan assets (Details) - Pension Plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Change in benefit obligation:      
Benefit obligation, beginning of period $ 1,140 $ 1,916  
Service cost 51 48 $ 60
Interest cost 57 48 36
Actuarial (gain) loss (13) (356)  
Plan amendments 0 0  
Benefits paid (80) (56)  
Participant contributions 0 0  
Settlement 0 (460)  
Foreign exchange effects 0 0  
Benefit obligation, end of period 1,155 1,140 1,916
Change in plan assets:      
Fair value of plan assets, beginning of period 1,021 1,743  
Actual return on plan assets 10 (206)  
Company contributions 9 0  
Benefits paid (80) (56)  
Participant contributions 0 0  
Settlement 0 (460)  
Foreign exchange effects 0 0  
Fair value of plan assets, end of period 960 1,021 1,743
Funded status of continuing operations, end of period (195) (119)  
Non-U.S.      
Change in benefit obligation:      
Benefit obligation, beginning of period 1,276 1,924  
Service cost 22 35 42
Interest cost 51 26 20
Actuarial (gain) loss 19 (523)  
Plan amendments 0 4  
Benefits paid (53) (51)  
Participant contributions 2 1  
Settlement (1) (6)  
Foreign exchange effects 47 (134)  
Benefit obligation, end of period 1,363 1,276 1,924
Change in plan assets:      
Fair value of plan assets, beginning of period 733 1,082  
Actual return on plan assets (53) (275)  
Company contributions 51 58  
Benefits paid (53) (51)  
Participant contributions 2 1  
Settlement (1) (6)  
Foreign exchange effects 26 (76)  
Fair value of plan assets, end of period 705 733 $ 1,082
Funded status of continuing operations, end of period $ (658) $ (543)  
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension amounts recognized in the consolidated balance sheets and in accumulated other comprehensive income (loss) (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Amounts recognized in the consolidated balance sheets consist of: [Abstract]    
Prepaid benefit cost, long-term $ 39 $ 62
Pension Plan | U.S.    
Amounts recognized in the consolidated balance sheets consist of: [Abstract]    
Prepaid benefit cost, long-term 0 12
Accrued benefit liability, current 0 0
Accrued benefit liability, long-term (195) (131)
Funded status of continuing operations, end of period (195) (119)
Amounts recognized in accumulated other comprehensive income (loss): [Abstract]    
Actuarial and investment loss 303 274
Prior service cost 0 0
Balance, end of period 303 274
Pension Plan | Non-U.S.    
Amounts recognized in the consolidated balance sheets consist of: [Abstract]    
Prepaid benefit cost, long-term 39 50
Accrued benefit liability, current (30) (26)
Accrued benefit liability, long-term (667) (567)
Funded status of continuing operations, end of period (658) (543)
Amounts recognized in accumulated other comprehensive income (loss): [Abstract]    
Actuarial and investment loss 140 39
Prior service cost 27 29
Balance, end of period $ 167 $ 68
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension additional information (Details) - Pension Plan - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
U.S.    
Accumulated benefit obligation for defined benefit plans [Abstract]    
Accumulated benefit obligation for defined benefit plans $ 1,129 $ 1,114
Pension plans with projected benefit obligations in excess of the fair value of assets [Abstract]    
Projected benefit obligations 1,155 667
Fair value of assets 960 536
Pension plans with accumulated benefit obligations in excess of the fair value of assets [Abstract]    
Accumulated benefit obligations 1,129 655
Fair value of assets 960 536
Non-U.S.    
Accumulated benefit obligation for defined benefit plans [Abstract]    
Accumulated benefit obligation for defined benefit plans 1,252 1,185
Pension plans with projected benefit obligations in excess of the fair value of assets [Abstract]    
Projected benefit obligations 839 720
Fair value of assets 142 127
Pension plans with accumulated benefit obligations in excess of the fair value of assets [Abstract]    
Accumulated benefit obligations 718 582
Fair value of assets $ 109 $ 52
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension periodic costs (Details) - Pension Plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Defined Benefit Plan Disclosure [Line Items]      
Service cost $ 51 $ 48 $ 60
Interest cost 57 48 36
Expected return on plan assets (69) (97) (114)
Settlement loss 0 103 27
Actuarial (gain) loss amortization 18 20 35
Net periodic benefit cost 57 122 44
Non-U.S.      
Defined Benefit Plan Disclosure [Line Items]      
Service cost 22 35 42
Interest cost 51 26 20
Expected return on plan assets (28) (18) (17)
Settlement loss 0 0 1
Prior service cost amortization 3 3 3
Actuarial (gain) loss amortization (1) 7 15
Net periodic benefit cost $ 47 $ 53 $ 64
v3.24.0.1
Pension and Other Post-retirement Benefits - Narrative (Details)
$ in Millions
3 Months Ended 12 Months Ended
Jun. 30, 2022
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
May 31, 2022
USD ($)
retiree
U.S.          
Defined Benefit Plan Disclosure [Line Items]          
Expected return on plan assets   7.25%      
U.S. | Minimum          
Defined Benefit Plan Disclosure [Line Items]          
Defined benefit plan, assumptions used calculating net periodic benefit cost, expected long-term earnings (in years)   15 years      
U.S. | Maximum          
Defined Benefit Plan Disclosure [Line Items]          
Defined benefit plan, assumptions used calculating net periodic benefit cost, expected long-term earnings (in years)   20 years      
U.S. | Pension Plans Included As Part of Group Annuity Contract Transfer          
Defined Benefit Plan Disclosure [Line Items]          
Defined benefit plan, benefit obligation         $ 361
Defined benefit plan, Number of retirees and beneficiaries insurance company is required to pay | retiree         9,000
Settlement loss $ 80        
U.S. | Pension Plan          
Defined Benefit Plan Disclosure [Line Items]          
Defined benefit plan, benefit obligation   $ 1,155 $ 1,140 $ 1,916  
Settlement loss   $ 0 $ 103 $ 27  
Expected return on plan assets   7.25% 7.25% 7.25%  
Defined benefit plan, expected future employer contributions, next fiscal year   $ 43      
Non-U.S.          
Defined Benefit Plan Disclosure [Line Items]          
Expected return on plan assets   3.57%      
Non-U.S. | Pension Plan          
Defined Benefit Plan Disclosure [Line Items]          
Defined benefit plan, benefit obligation   $ 1,363 $ 1,276 $ 1,924  
Settlement loss   $ 0 $ 0 $ 1  
Expected return on plan assets   3.57% 1.85% 1.44%  
Defined benefit plan, expected future employer contributions, next fiscal year   $ 54      
Non-U.S. | Pension Plan | Insurance arrangements | Fair Value          
Defined Benefit Plan Disclosure [Line Items]          
Fair Value   474 $ 492    
Non-U.S. | Pension Plan | Insurance arrangements | Fair Value | Level 3          
Defined Benefit Plan Disclosure [Line Items]          
Fair Value   $ 474 $ 492    
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension actual and target asset allocations (Details) - Pension Plan
Dec. 31, 2023
Dec. 31, 2022
Canadian plan fixed income debt securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 100.00% 100.00%
Target asset allocation (in percent) 100.00% 100.00%
United Kingdom LCC plan equity securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 39.00% 34.00%
Target asset allocation (in percent) 38.00% 38.00%
United Kingdom LCC plan fixed income debt securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 61.00% 66.00%
Target asset allocation (in percent) 62.00% 62.00%
United Kingdom Basell plans equity securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 26.00% 22.00%
Target asset allocation (in percent) 25.00% 25.00%
United Kingdom Basell plan fixed income debt securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 74.00% 78.00%
Target asset allocation (in percent) 75.00% 75.00%
United Kingdom A Schulman plan growth assets    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 27.00% 22.00%
Target asset allocation (in percent) 25.00% 25.00%
United Kingdom A Schulman plan matching assets    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 73.00% 78.00%
Target asset allocation (in percent) 75.00% 75.00%
United States plan equity securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 40.00% 35.00%
Target asset allocation (in percent) 40.00% 35.00%
Fixed income securities    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 41.00% 38.00%
Target asset allocation (in percent) 45.00% 39.00%
Unites States plan alternative investments    
Defined Benefit Plan Disclosure [Line Items]    
Actual asset allocation (in percent) 19.00% 27.00%
Target asset allocation (in percent) 15.00% 26.00%
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension future expected benefit payments (Details) - Pension Plan
$ in Millions
Dec. 31, 2023
USD ($)
U.S.  
Defined Benefit Plan Disclosure [Line Items]  
2024 $ 125
2025 117
2026 96
2027 97
2028 99
2029 through 2033 499
Non-U.S.  
Defined Benefit Plan Disclosure [Line Items]  
2024 64
2025 62
2026 64
2027 66
2028 68
2029 through 2033 $ 376
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension weighted average assumptions (Details)
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Weighted average assumptions used in determining net benefit costs [Abstract]      
Expected return on plan assets 7.25%    
Non-U.S.      
Weighted average assumptions used in determining net benefit costs [Abstract]      
Expected return on plan assets 3.57%    
Pension Plan | U.S.      
Weighted average assumptions used in determining the net benefit liabilities [Abstract]      
Discount rate 5.80% 5.50%  
Rate of compensation increase 4.68% 4.65%  
Cash balance interest credit rate 4.54% 3.80%  
Weighted average assumptions used in determining net benefit costs [Abstract]      
Discount rate 5.50% 2.80% 2.54%
Expected return on plan assets 7.25% 7.25% 7.25%
Rate of compensation increase 4.65% 4.74% 4.63%
Pension Plan | Non-U.S.      
Weighted average assumptions used in determining the net benefit liabilities [Abstract]      
Discount rate 4.00% 3.99%  
Rate of compensation increase 3.58% 2.66%  
Cash balance interest credit rate 0.00% 0.00%  
Weighted average assumptions used in determining net benefit costs [Abstract]      
Discount rate 3.99% 1.45% 0.99%
Expected return on plan assets 3.57% 1.85% 1.44%
Rate of compensation increase 2.66% 2.64% 2.55%
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension fair value of plan assets (Details) - Pension Plan - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets $ 960 $ 1,021 $ 1,743
Non-U.S.      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 705 733 $ 1,082
Fair Value | U.S.      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 983 1,028  
Fair Value | U.S. | Common and preferred stock      
Pension investments that are measured at fair value [Line Items]      
Fair Value 155 142  
Fair Value | U.S. | Commingled funds measured at net asset value      
Pension investments that are measured at fair value [Line Items]      
Fair Value 342 357  
Fair Value | U.S. | Fixed income securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 53    
Fair Value | U.S. | Real estate measured at net asset value      
Pension investments that are measured at fair value [Line Items]      
Fair Value 80 100  
Fair Value | U.S. | Hedge funds measured at net asset value      
Pension investments that are measured at fair value [Line Items]      
Fair Value 42 119  
Fair Value | U.S. | Private equity measured at net asset value      
Pension investments that are measured at fair value [Line Items]      
Fair Value 65 60  
Fair Value | U.S. | U.S. government securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 206 223  
Fair Value | U.S. | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 40 27  
Fair Value | U.S. | Level 1      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 401 392  
Fair Value | U.S. | Level 1 | Common and preferred stock      
Pension investments that are measured at fair value [Line Items]      
Fair Value 155 142  
Fair Value | U.S. | Level 1 | Fixed income securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0    
Fair Value | U.S. | Level 1 | U.S. government securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 206 223  
Fair Value | U.S. | Level 1 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 40 27  
Fair Value | U.S. | Level 2      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 53 0  
Fair Value | U.S. | Level 2 | Common and preferred stock      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | U.S. | Level 2 | Fixed income securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 53    
Fair Value | U.S. | Level 2 | U.S. government securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | U.S. | Level 2 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | U.S. | Level 3      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 0 0  
Fair Value | U.S. | Level 3 | Common and preferred stock      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | U.S. | Level 3 | Fixed income securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0    
Fair Value | U.S. | Level 3 | U.S. government securities      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | U.S. | Level 3 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | Non-U.S.      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 703 732  
Fair Value | Non-U.S. | Commingled funds measured at net asset value      
Pension investments that are measured at fair value [Line Items]      
Fair Value 228 239  
Fair Value | Non-U.S. | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 1 1  
Fair Value | Non-U.S. | Insurance arrangements      
Pension investments that are measured at fair value [Line Items]      
Fair Value 474 492  
Fair Value | Non-U.S. | Level 1      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 1 1  
Fair Value | Non-U.S. | Level 1 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 1 1  
Fair Value | Non-U.S. | Level 1 | Insurance arrangements      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | Non-U.S. | Level 2      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 0 0  
Fair Value | Non-U.S. | Level 2 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | Non-U.S. | Level 2 | Insurance arrangements      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | Non-U.S. | Level 3      
Pension investments that are measured at fair value [Line Items]      
Total Pension Assets 474 492  
Fair Value | Non-U.S. | Level 3 | Cash and cash equivalents      
Pension investments that are measured at fair value [Line Items]      
Fair Value 0 0  
Fair Value | Non-U.S. | Level 3 | Insurance arrangements      
Pension investments that are measured at fair value [Line Items]      
Fair Value $ 474 $ 492  
v3.24.0.1
Pension and Other Post-retirement Benefits - Pension fair value of investments in entities that calculate net asset value per share (Details) - Pension Plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Total Pension Assets $ 960 $ 1,021 $ 1,743
U.S. | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments 0 0  
U.S. | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 0 $ 0  
Redemption Notice Period 3 days 3 days  
U.S. | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 0 $ 0  
U.S. | Real Estate      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 11 $ 13  
Remaining Life 10 years 10 years  
U.S. | Hedge Funds      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 0 $ 0  
U.S. | Private Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 14 $ 18  
Remaining Life 10 years 10 years  
U.S. | Minimum | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 1 day 1 day  
Redemption Notice Period 3 days 3 days  
U.S. | Minimum | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 1 day 1 day  
U.S. | Minimum | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 1 day 1 day  
Redemption Notice Period 3 days 3 days  
U.S. | Minimum | Real Estate      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 15 days 15 days  
Redemption Notice Period 45 days 45 days  
U.S. | Minimum | Hedge Funds      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 10 days 10 days  
Redemption Notice Period 20 days 20 days  
U.S. | Maximum | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 3 days 3 days  
Redemption Notice Period 4 days 4 days  
U.S. | Maximum | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 3 days 3 days  
U.S. | Maximum | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 3 days 3 days  
Redemption Notice Period 7 days 7 days  
U.S. | Maximum | Real Estate      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 25 days 25 days  
Redemption Notice Period 90 days 90 days  
U.S. | Maximum | Hedge Funds      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 30 days 30 days  
Redemption Notice Period 90 days 90 days  
U.S. | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value $ 168 $ 148  
U.S. | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 68 65  
U.S. | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 106 144  
U.S. | Real estate measured at net asset value | Real Estate      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 80 100  
U.S. | Hedge Funds      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 42 119  
U.S. | Private Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 65 60  
U.S. | Fair value measured at net asset value per share      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Total Pension Assets 529 636  
Unfunded Commitments 25 31  
Non-U.S.      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Total Pension Assets 705 733 $ 1,082
Non-U.S. | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments 0 0  
Non-U.S. | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments 0 0  
Non-U.S. | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Unfunded Commitments $ 0 $ 0  
Redemption Notice Period 3 days 3 days  
Non-U.S. | Minimum | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Redemption Frequency (if currently eligible) 1 day 1 day  
Trade to Settlement Terms 1 day 1 day  
Redemption Notice Period 1 day 1 day  
Non-U.S. | Minimum | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Redemption Frequency (if currently eligible) 1 day 1 day  
Trade to Settlement Terms 1 day 1 day  
Redemption Notice Period 1 day 1 day  
Non-U.S. | Minimum | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 1 day 1 day  
Non-U.S. | Maximum | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Redemption Frequency (if currently eligible) 7 days 7 days  
Trade to Settlement Terms 3 days 3 days  
Redemption Notice Period 3 days 3 days  
Non-U.S. | Maximum | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Redemption Frequency (if currently eligible) 7 days 7 days  
Trade to Settlement Terms 3 days 3 days  
Redemption Notice Period 3 days 3 days  
Non-U.S. | Maximum | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Trade to Settlement Terms 3 days 3 days  
Non-U.S. | Commingled fund investing in Domestic Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value $ 23 $ 20  
Non-U.S. | Commingled fund investing in International Equity      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 24 21  
Non-U.S. | Commingled fund investing in Fixed Income      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Fair Value 181 198  
Non-U.S. | Fair value measured at net asset value per share      
Fair value of investments in entities that calculate net asset value per share [Line Items]      
Total Pension Assets 228 239  
Unfunded Commitments $ 0 $ 0  
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans changes in benefit obligation and plan assets (Details) - Other postretirement benefits plans - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
United States      
Change in benefit obligation:      
Benefit obligation, beginning of period $ 153 $ 203  
Service cost 1 1 $ 1
Interest cost 7 5 4
Actuarial gain 0 (40)  
Benefits paid (25) (23)  
Participant contributions 6 7  
Foreign exchange effects 0 0  
Benefit obligation, end of period 142 153 203
Change in plan assets:      
Fair value of plan assets, beginning of period 0 0  
Employer contributions 19 16  
Participant contributions 6 7  
Benefits paid (25) (23)  
Fair value of plan assets, end of period 0 0 0
Funded status of plan assets [Abstract]      
Funded status of continuing operations, end of period (142) (153)  
Non-U.S.      
Change in benefit obligation:      
Benefit obligation, beginning of period 41 68  
Service cost 1 2 3
Interest cost 2 1 1
Actuarial gain (4) (23)  
Benefits paid (1) (1)  
Participant contributions 0 0  
Foreign exchange effects 0 (6)  
Benefit obligation, end of period 39 41 68
Change in plan assets:      
Fair value of plan assets, beginning of period 0 0  
Employer contributions 1 1  
Participant contributions 0 0  
Benefits paid (1) (1)  
Fair value of plan assets, end of period 0 0 $ 0
Funded status of plan assets [Abstract]      
Funded status of continuing operations, end of period $ (39) $ (41)  
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans amounts recognized in the consolidated balance sheets and in accumulated other comprehensive income (loss) (Details) - Other postretirement benefits plans - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
U.S.    
Amounts recognized in the consolidated balance sheets consist of: [Abstract]    
Accrued benefit liability, current $ (14) $ (14)
Accrued benefit liability, long-term (128) (139)
Funded status of continuing operations, end of period (142) (153)
Amounts recognized in accumulated other comprehensive income (loss): [Abstract]    
Actuarial and investment income 79 89
Prior service cost 0 0
Balance, end of period 79 89
Non-U.S.    
Amounts recognized in the consolidated balance sheets consist of: [Abstract]    
Accrued benefit liability, current (1) (1)
Accrued benefit liability, long-term (38) (40)
Funded status of continuing operations, end of period (39) (41)
Amounts recognized in accumulated other comprehensive income (loss): [Abstract]    
Actuarial and investment income 21 18
Prior service cost (1) (1)
Balance, end of period $ 20 $ 17
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans net periodic costs (Details) - Other postretirement benefits plans - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Defined Benefit Plan Disclosure [Line Items]      
Service cost $ 1 $ 1 $ 1
Interest cost 7 5 4
Actuarial gain amortization (10) (5) (6)
Net periodic benefit cost (2) 1 (1)
Non-U.S.      
Defined Benefit Plan Disclosure [Line Items]      
Service cost 1 2 3
Interest cost 2 1 1
Actuarial gain amortization (1) 0 2
Net periodic benefit cost $ 2 $ 3 $ 6
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans assumed health care cost trend rates (Details) - Other postretirement benefits plans
Dec. 31, 2023
Dec. 31, 2022
U.S.    
Defined Benefit Plan Disclosure [Line Items]    
Immediate trend rate 6.30% 6.50%
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline) 4.50% 4.50%
Canada    
Defined Benefit Plan Disclosure [Line Items]    
Immediate trend rate 4.50% 4.50%
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline) 4.50% 4.50%
France    
Defined Benefit Plan Disclosure [Line Items]    
Immediate trend rate 4.80% 4.50%
Ultimate trend rate (the rate to which the cost trend rate is assumed to decline) 4.80% 4.50%
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans assumptions used to determine net benefit liabilities and costs (Details) - Other postretirement benefits plans
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
U.S.      
Weighted average assumptions used in determining the net benefit liabilities [Abstract]      
Discount rate 5.74% 5.44%  
Rate of compensation increase 4.13% 4.16%  
Weighted average assumptions used in determining net benefit costs for the year [Abstract]      
Discount rate 5.44% 2.75% 2.48%
Rate of compensation increase 4.16% 4.18% 4.19%
Non-U.S.      
Weighted average assumptions used in determining the net benefit liabilities [Abstract]      
Discount rate 4.36% 3.95%  
Rate of compensation increase 0.00% 0.00%  
Weighted average assumptions used in determining net benefit costs for the year [Abstract]      
Discount rate 3.95% 1.47% 1.10%
Rate of compensation increase 0.00% 0.00% 0.00%
v3.24.0.1
Pension and Other Post-retirement Benefits - Other postretirement benefits plans future expected benefit payments (Details) - Other postretirement benefits plans
$ in Millions
Dec. 31, 2023
USD ($)
U.S.  
Defined Benefit Plan Disclosure [Line Items]  
2024 $ 14
2025 14
2026 14
2027 14
2028 13
2029 through 2033 60
Non-U.S.  
Defined Benefit Plan Disclosure [Line Items]  
2024 1
2025 1
2026 1
2027 1
2028 1
2029 through 2033 $ 8
v3.24.0.1
Pension and Other Post-retirement Benefits - AOCI paragraph (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Defined Benefit Plan Disclosure [Line Items]    
Deferred income taxes provision related to pension and other postretirement benefit amounts in accumulated other comprehensive income (loss) $ 90 $ 53
Pension Plan | Discount rate assumption change for defined benefit plans    
Defined Benefit Plan Disclosure [Line Items]    
Actuarial gain (loss) arising during the period (146) 281
Other postretirement benefits plans | Discount rate assumption change for defined benefit plans    
Defined Benefit Plan Disclosure [Line Items]    
Actuarial gain (loss) arising during the period $ 4 $ 65
v3.24.0.1
Pension and Other Post-retirement Benefits - Defined contribution plan (Details) - Contribution plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
United States      
Defined Contribution Plan Disclosure [Line Items]      
Employee Savings Plans $ 57 $ 53 $ 51
Non-U.S.      
Defined Contribution Plan Disclosure [Line Items]      
Employee Savings Plans $ 9 $ 8 $ 8
v3.24.0.1
Incentive and Share-Based Compensation - Narrative (Details)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Jun. 30, 2022
$ / shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
$ / shares
Dec. 31, 2021
USD ($)
$ / shares
Share-based compensation arrangements [Line Items]        
Stockholders' equity, redemption ratio   1    
Discount rate for purchases made under the employee stock purchase plan (in percent)   10.00%    
ESPP expense   $ 4 $ 3 $ 3
June - Special dividend        
Share-based compensation arrangements [Line Items]        
Dividend per ordinary share (usd per share) | $ / shares $ 5.20      
Restricted stock units        
Share-based compensation arrangements [Line Items]        
Weighted average fair value (usd per share) | $ / shares   $ 93.93 $ 96.14 $ 104.43
Total fair value of vested restricted stock units   $ 30 $ 20 $ 27
Unrecognized compensation cost related to award, restricted stock units   $ 42    
Weighted average remaining expense period (in years)   1 year 7 months 6 days    
Stock options        
Share-based compensation arrangements [Line Items]        
Weighted average remaining expense period (in years)   1 year 4 months 24 days    
Vesting period (in years)   3 years    
Contractual term (in years)   10 years    
Reduction in stock exercise price (usd per share) | $ / shares     $ 5.20  
Aggregate intrinsic value of stock options exercised during the period   $ 8 $ 6 $ 7
Share-based payment arrangement, nonvested award, option, cost not yet recognized, amount   6    
Cash received from stock option exercises   $ 25    
Tax benefit from stock option exercises   2 million    
Performance share units        
Share-based compensation arrangements [Line Items]        
Share-based compensation arrangement by share-based payment award, number of shares authorized (in shares) | shares   7,778,231    
Weighted average fair value (usd per share) | $ / shares   $ 108.05    
Total fair value of vested restricted stock units   $ 24    
Unrecognized compensation cost related to award, restricted stock units   $ 36    
Weighted average remaining expense period (in years)   1 year 9 months 18 days    
Performance period (in years)   3 years    
Target shares payout (in percent)   1    
Performance share units | Minimum        
Share-based compensation arrangements [Line Items]        
Payout of awards, percent of target shares granted (in percent)   0    
Performance share units | Maximum        
Share-based compensation arrangements [Line Items]        
Payout of awards, percent of target shares granted (in percent)   2    
Long-term incentive plan        
Share-based compensation arrangements [Line Items]        
Share-based compensation arrangement by share-based payment award, number of shares authorized (in shares) | shares   30,000,000    
v3.24.0.1
Incentive and Share-Based Compensation - Long-Term Incentive Plan (Details) - Long-term incentive plan - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-based compensation arrangements [Line Items]      
Compensation Expense: $ 91 $ 70 $ 66
Tax Benefit: 21 17 15
Restricted stock units      
Share-based compensation arrangements [Line Items]      
Compensation Expense: 44 33 30
Tax Benefit: 10 8 7
Stock options      
Share-based compensation arrangements [Line Items]      
Compensation Expense: 10 8 9
Tax Benefit: 2 2 2
Performance share units      
Share-based compensation arrangements [Line Items]      
Compensation Expense: 37 29 27
Tax Benefit: $ 9 $ 7 $ 6
v3.24.0.1
Incentive and Share-Based Compensation - RSU activity (Details) - Restricted stock units - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Number of Units (in thousands)      
Outstanding at beginning of period (in shares) 848    
Granted (in shares) 525    
Vested (in shares) (347)    
Forfeited (in shares) (32)    
Outstanding at end of period (in shares) 994 848  
Weighted Average  Grant Date Fair Value (per share)      
Outstanding at beginning of period (in dollars per share) $ 95.28    
Weighted average fair value (usd per share) 93.93 $ 96.14 $ 104.43
Vested (in dollars per share) 89.09    
Forfeited (in dollars per share) 97.03    
Outstanding at end of period (in dollars per share) $ 96.67 $ 95.28  
v3.24.0.1
Incentive and Share-Based Compensation - Stock options (Details) - Stock options - USD ($)
$ / shares in Units, shares in Thousands, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-based compensation disclosures [Line Items]      
Weighted average fair value (usd per share) $ 24.85 $ 24.27 $ 20.49
Fair value assumptions:      
Dividend yield (in percent) 5.00% 4.30% 5.90%
Expected volatility, minimum (in percent) 39.90% 39.10% 39.10%
Expected volatility, maximum (in percent) 40.20% 40.70% 39.40%
Risk-free interest rate, minimum (in percent) 3.50% 1.90% 0.90%
Risk-free interest rate, maximum (in percent) 4.70% 4.20% 1.00%
Weighted average expected term, in years 5 years 8 months 12 days 5 years 4 months 24 days 5 years 7 months 6 days
Number of Shares (in thousands)      
Outstanding at beginning of period (in shares) 2,591    
Granted (in shares) 455    
Exercised (in shares) (364)    
Forfeited (in shares) (20)    
Expired (in shares) (18)    
Outstanding at end of period (in shares) 2,644 2,591  
Exercisable at end of period (in shares) 1,851    
Weighted Average Exercise Price      
Outstanding at beginning of period (in dollars per share) $ 87.46    
Granted (in dollars per share) 94.62    
Exercised (in dollars per share) 77.03    
Forfeited (in dollars per share) 92.72    
Expired (in dollars per share) 98.93    
Outstanding at end of period (in dollars per share) 90.01 $ 87.46  
Exercisable at end of period (in dollars per share) $ 88.05    
Additional disclosures, stock options [Abstract]      
Weighted average remaining term, outstanding options 5 years 7 months 6 days    
Weighted average remaining term, exercisable options 4 years 3 months 18 days    
Aggregate intrinsic value, outstanding options $ 19    
Aggregate intrinsic value, exercisable options $ 17    
v3.24.0.1
Incentive and Share-Based Compensation - Performance Share Units ("PSUs") (Details) - Performance share units - $ / shares
shares in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Fair value assumptions:      
Weighted average fair value (usd per share) $ 108.05    
Number of Units (in thousands)      
Outstanding at beginning of period (in shares) 771    
Granted (in shares) 421    
Vested (in shares) (315)    
Forfeited (in shares) (24)    
Outstanding at end of period (in shares) 853 771  
Weighted Average  Grant Date Fair Value (per share)      
Outstanding at beginning of period (in dollars per share) $ 102.07    
Granted (usd per share) 108.05    
Vested (in dollars per share) 82.42    
Forfeited (in dollars per share) 116.46    
Outstanding at end of period (in dollars per share) 116.39 $ 102.07  
Monte-Carlo Simulation      
Fair value assumptions:      
Weighted average fair value (usd per share) $ 128.95 $ 122.15 $ 169.57
Expected volatility of LyondellBasell N.V. common stock (in percent) 38.04% 48.71% 48.05%
Average correlation coefficient of peer companies (in percent) 0.52 0.59 0.59
Risk-free interest rate (in percent) 4.39% 1.69% 0.31%
Weighted Average  Grant Date Fair Value (per share)      
Granted (usd per share) $ 128.95 $ 122.15 $ 169.57
Minimum | Monte-Carlo Simulation      
Fair value assumptions:      
Expected volatility of peer companies (in percent) 22.82% 23.12% 24.30%
Maximum | Monte-Carlo Simulation      
Fair value assumptions:      
Expected volatility of peer companies (in percent) 52.73% 61.28% 59.44%
v3.24.0.1
Income Taxes - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2020
Income Tax Contingency [Line Items]        
Effective tax rate (in percent) 19.10%      
Deferred taxes on unremitted earnings of certain equity joint ventures and subsidiaries $ 77 $ 86    
Undistributed earnings of foreign subsidiaries 550      
Unrecognized deferred tax liability of undistributed earnings of foreign subsidiaries 60      
Tax attributes 1,438 1,103    
Deferred Tax on Tax Attributes 307 210 $ 182  
Deferred tax asset on tax attributes that more likely than not will be realized 229      
Unrecognized tax benefits relating to uncertain tax positions 288 271 327 $ 339
Uncertain tax positions 21 (74) 19  
Unrecognized tax benefits, decrease resulting from prior period tax positions 22 91 21  
Reasonably possible decrease in unrecognized tax benefits within the next twelve months 70      
Unrecognized tax benefits, income tax penalties and interest expense 11 1 25  
Interest and penalties accrued on uncertain tax positions $ 52 $ 41 $ 40  
United States        
Income Tax Contingency [Line Items]        
Corporate income tax rate (in percent) 21.00%      
United Kingdom        
Income Tax Contingency [Line Items]        
Corporate income tax rate (in percent) 25.00%      
v3.24.0.1
Income Taxes - Components of income tax provision (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Current:      
U.S. federal $ 261 $ 250 $ 669
Non-U.S. 160 205 617
State 37 58 75
Total current 458 513 1,361
Deferred:      
U.S. federal 77 369 (103)
Non-U.S. (36) (12) (114)
State 2 12 19
Total deferred 43 369 (198)
Provision for income taxes before tax effects of other comprehensive income 501 882 1,163
Tax effects of elements of other comprehensive income:      
Total income tax expense in comprehensive income 408 1,123 1,295
Pension and post-retirement liabilities      
Tax effects of elements of other comprehensive income:      
Tax effects of elements of other comprehensive income (36) 125 67
Financial derivatives      
Tax effects of elements of other comprehensive income:      
Tax effects of elements of other comprehensive income (29) 57 20
Foreign currency translation      
Tax effects of elements of other comprehensive income:      
Tax effects of elements of other comprehensive income $ (28) $ 59 $ 45
v3.24.0.1
Income Taxes - Reconciliation of tax expense at US statutory rate and provision for taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Income before income taxes:      
U.S. $ 1,958 $ 3,289 $ 3,458
Non-U.S. 669 1,487 3,328
Income from continuing operations before income taxes 2,627 4,776 6,786
Income tax expense (benefit), continuing operations, income tax reconciliation [Abstract]      
Income tax at U.S. statutory rate 552 1,003 1,425
Increase (reduction) resulting from:      
Non-U.S. income taxed at different statutory rates 4 27 73
Return to accrual adjustments (22) 16 (179)
State income taxes, net of federal benefit 33 60 82
Exempt income (203) (213) (303)
Uncertain tax positions 21 (74) 19
Patent box ruling (31) 0 0
Non-deductible impairment 62 14 0
Audit settlement 46 0 20
Other, net 39 49 26
Provision for income taxes before tax effects of other comprehensive income $ 501 $ 882 $ 1,163
v3.24.0.1
Income Taxes - Components of deferred tax liabilities and assets (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Deferred tax liabilities:      
Accelerated tax depreciation $ 2,562 $ 2,383  
Investment in joint venture partnerships 486 504  
Inventory 227 194  
Operating lease assets 334 373  
Other liabilities 134 123  
Total deferred tax liabilities 3,743 3,577  
Deferred tax assets:      
Tax attributes 307 210 $ 182
Employee benefit plans 259 200  
Operating lease liabilities 383 399  
Other assets 182 133  
Total deferred tax assets 1,131 942  
Deferred tax asset valuation allowances (78) (66) $ (126)
Net deferred tax assets 1,053 876  
Net deferred tax liabilities 2,690 2,701  
Deferred Tax Assets, Net [Abstract]      
Deferred tax assets—long-term 196 157  
Deferred tax liabilities—long-term 2,886 2,858  
Net deferred tax liabilities $ 2,690 $ 2,701  
v3.24.0.1
Income Taxes - Tax attributes and related deferred tax asset (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes $ 1,438 $ 1,103  
Tax attributes 307 210 $ 182
U.S.      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 151 84 25
United Kingdom      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 91 45 31
France      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 23 46 26
The Netherlands      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 18 13 81
Spain      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 5 6 0
Other      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 19 $ 16 $ 19
2024      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 40    
Tax attributes 1    
2025      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 21    
Tax attributes 1    
2026      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 13    
Tax attributes 1    
2027      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 21    
Tax attributes 4    
2028      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 18    
Tax attributes 8    
Thereafter      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 410    
Tax attributes 27    
Indefinite      
Tax attributes and related deferred tax assets [Line Items]      
Tax attributes 915    
Tax attributes $ 265    
v3.24.0.1
Income Taxes - Valuation allowances by jurisdiction (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Valuation allowance [Line Items]      
Valuation allowance $ 78 $ 66 $ 126
U.S.      
Valuation allowance [Line Items]      
Valuation allowance 15 11 12
United Kingdom      
Valuation allowance [Line Items]      
Valuation allowance 30 29 31
France      
Valuation allowance [Line Items]      
Valuation allowance 23 22 26
The Netherlands      
Valuation allowance [Line Items]      
Valuation allowance 3 3 55
Other      
Valuation allowance [Line Items]      
Valuation allowance $ 7 $ 1 $ 2
v3.24.0.1
Income Taxes - Unrecognized tax benefits (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Unrecognized tax benefits [Abstract]      
Balance, beginning of period $ 271 $ 327 $ 339
Additions for tax positions of current year 37 22 0
Additions for tax positions of prior years 2 13 20
Reductions for tax positions of prior years (22) (91) (21)
Settlements (payments/refunds) 0 0 (11)
Balance, end of period $ 288 $ 271 $ 327
v3.24.0.1
Commitments and Contingencies - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Loss Contingencies [Line Items]      
Accrual for environmental loss contingencies $ 124 $ 127 $ 138
Minimum      
Loss Contingencies [Line Items]      
Site contingency, accrued liabilities $ 1    
Technology licensing contracts indemnification period (in years) 5 years    
Maximum      
Loss Contingencies [Line Items]      
Site contingency, accrued liabilities $ 25    
Technology licensing contracts indemnification period (in years) 10 years    
v3.24.0.1
Commitments and Contingencies - Accrual environmental liability (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Accrual for environmental loss contingencies [Roll Forward]      
Beginning balance $ 127 $ 138  
Changes in estimates 5 5  
Amounts paid (9) (12)  
Foreign exchange effects 1 (4)  
Ending balance $ 124 $ 127  
Environmental Loss Contingency, Statement of Financial Position [Extensible Enumeration] Accrued and other current liabilities Accrued and other current liabilities Accrued and other current liabilities
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Dividend distribution (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Dec. 31, 2023
Sep. 30, 2023
Jun. 30, 2023
Mar. 31, 2023
Dec. 31, 2022
Sep. 30, 2022
Jun. 30, 2022
Mar. 31, 2022
Dec. 31, 2023
Dec. 31, 2022
March - Quarterly dividend                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share)       $ 1.19       $ 1.13    
Aggregate Dividends Paid       $ 389       $ 371    
June - Quarterly dividend                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share)     $ 1.25       $ 1.19      
Aggregate Dividends Paid     $ 408       $ 389      
June - Special dividend                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share)             $ 5.20      
Aggregate Dividends Paid             $ 1,704      
September - Quarterly dividend                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share)   $ 1.25       $ 1.19        
Aggregate Dividends Paid   $ 407       $ 388        
December - Quarterly dividend                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share) $ 1.25       $ 1.19          
Aggregate Dividends Paid $ 406       $ 386          
Dividend paid                    
Dividends Payable [Line Items]                    
Dividend per ordinary share (usd per share)                 $ 4.94 $ 9.90
Aggregate Dividends Paid                 $ 1,610 $ 3,238
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Narrative (Details) - USD ($)
$ / shares in Units, $ in Millions
1 Months Ended 12 Months Ended
Nov. 30, 2023
Aug. 31, 2023
May 31, 2023
Feb. 28, 2023
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
May 31, 2022
May 31, 2021
Share repurchase authorization [Line Items]                  
Cash paid for shares repurchased         $ 211 $ 420 $ 463    
Cumulative perpetual redeemable non-controlling interests, shares outstanding         113,075 113,471      
Cumulative redeemable non-controlling interest stock redeemed during the period, in shares         396 1,903 0    
Cumulative redeemable non-controlling interest stock redeemed during the period, in value         $ 1 $ 2      
Redeemable non-controlling interests, dividends per share (in dollars per share) $ 15.00 $ 15.00 $ 15.00 $ 15.00 $ 60.00 $ 60.00 $ 60.00    
Dividends on redeemable non-controlling interests         $ 7 $ 7 $ 7    
2023 Share Repurchase Authorization                  
Share repurchase authorization [Line Items]                  
Stock repurchase authorization shares authorized to be repurchased (in shares)     34,000,000            
2022 Share Repurchase Authorization                  
Share repurchase authorization [Line Items]                  
Stock repurchase authorization shares authorized to be repurchased (in shares)               34,000,000  
2021 Share Repurchase Authorization                  
Share repurchase authorization [Line Items]                  
Stock repurchase authorization shares authorized to be repurchased (in shares)                 34,000,000
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Share repurchase activity (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share repurchase authorization [Line Items]      
Shares repurchased (in shares) 2,349,207 4,397,754 5,163,334
Average purchase price (in dollars per share) $ 89.82 $ 92.41 $ 92.37
Total Purchase Price, Including Commissions and Fees $ 211 $ 406 $ 477
2022 Share Repurchase Authorization      
Share repurchase authorization [Line Items]      
Shares repurchased (in shares) 1,365,898 2,286,216  
Average purchase price (in dollars per share) $ 88.98 $ 87.50  
Total Purchase Price, Including Commissions and Fees $ 122 $ 200  
2023 Share Repurchase Authorization      
Share repurchase authorization [Line Items]      
Shares repurchased (in shares) 983,309    
Average purchase price (in dollars per share) $ 90.99    
Total Purchase Price, Including Commissions and Fees $ 89    
2021 Share Repurchase Authorization      
Share repurchase authorization [Line Items]      
Shares repurchased (in shares)   2,111,538 5,163,334
Average purchase price (in dollars per share)   $ 97.72 $ 92.37
Total Purchase Price, Including Commissions and Fees   $ 206 $ 477
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Ordinary shares (Details) - shares
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Ordinary shares outstanding: [Abstract]      
Beginning balance (in shares) 325,723,567    
Purchase of ordinary shares (in shares) (2,349,207) (4,397,754) (5,163,334)
Ending balance (in shares) 324,483,402 325,723,567  
Ordinary shares      
Ordinary shares outstanding: [Abstract]      
Beginning balance (in shares) 325,723,567 329,536,389 334,015,220
Share-based compensation (in shares) 793,984 291,104 468,131
Employee stock purchase plan (in shares) 315,058 293,828 216,372
Purchase of ordinary shares (in shares) (2,349,207) (4,397,754) (5,163,334)
Ending balance (in shares) 324,483,402 325,723,567 329,536,389
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Treasury shares (Details) - shares
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Ordinary shares outstanding: [Abstract]      
Beginning balance (in shares) 14,698,931    
Purchase of ordinary shares (in shares) 2,349,207 4,397,754 5,163,334
Ending balance (in shares) 15,939,096 14,698,931  
Treasury shares      
Ordinary shares outstanding: [Abstract]      
Beginning balance (in shares) 14,698,931 10,675,605 6,030,408
Share-based compensation (in shares) (793,984) (291,104) (468,131)
Employee stock purchase plan (in shares) (315,058) (83,324) (50,006)
Purchase of ordinary shares (in shares) 2,349,207 4,397,754 5,163,334
Ending balance (in shares) 15,939,096 14,698,931 10,675,605
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Components of accumulated other comprehensive income (loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance $ 12,615    
Other comprehensive income (loss) before reclassifications (275) $ 671 $ 439
Tax expense before reclassifications 113 (240) (159)
Amounts reclassified from accumulated other comprehensive loss 78 0 (167)
Tax (expense) benefit (20) 0 27
Total other comprehensive (loss) income, net of tax (104) 431 140
Equity, Attributable to Parent, Ending Balance 12,930 12,615  
AOCI Attributable to Parent      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance (1,372) (1,803) (1,943)
Total other comprehensive (loss) income, net of tax (104) 431 140
Equity, Attributable to Parent, Ending Balance (1,476) (1,372) (1,803)
Financial derivatives      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance (146) (354) (426)
Other comprehensive income (loss) before reclassifications (178) 393 336
Tax expense before reclassifications 47 (86) (64)
Amounts reclassified from accumulated other comprehensive loss 69 (128) (244)
Tax (expense) benefit (18) 29 44
Total other comprehensive (loss) income, net of tax (80) 208 72
Equity, Attributable to Parent, Ending Balance (226) (146) (354)
Unrealized Gains (Losses) on Available-for-Sale Debt Securities      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance 0 0 1
Other comprehensive income (loss) before reclassifications 0 0 (1)
Tax expense before reclassifications 0 0 0
Amounts reclassified from accumulated other comprehensive loss 0 0 0
Tax (expense) benefit 0 0 0
Total other comprehensive (loss) income, net of tax 0 0 (1)
Equity, Attributable to Parent, Ending Balance 0 0 0
Defined Benefit Pension and Other Post-retirement Benefit Plans      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance (182) (528) (752)
Other comprehensive income (loss) before reclassifications (142) 342 214
Tax expense before reclassifications 38 (95) (50)
Amounts reclassified from accumulated other comprehensive loss 9 128 77
Tax (expense) benefit (2) (29) (17)
Total other comprehensive (loss) income, net of tax (97) 346 224
Equity, Attributable to Parent, Ending Balance (279) (182) (528)
Foreign Currency Translation Adjustments      
AOCI Attributable to Parent, Net of Tax [Roll Forward]      
Equity, Attributable to Parent, Beginning Balance (1,044) (921) (766)
Other comprehensive income (loss) before reclassifications 45 (64) (110)
Tax expense before reclassifications 28 (59) (45)
Amounts reclassified from accumulated other comprehensive loss 0 0 0
Tax (expense) benefit 0 0 0
Total other comprehensive (loss) income, net of tax 73 (123) (155)
Equity, Attributable to Parent, Ending Balance $ (971) $ (1,044) $ (921)
v3.24.0.1
Shareholders' Equity and Redeemable Non-controlling Interests - Reclassification out of accumulated other comprehensive income (loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Cost of sales $ 35,849 $ 43,847 $ 37,397
Interest expense (income) 477 287 519
Other (expense) income, net (58) (72) 62
Provision for income taxes 501 882 1,163
Total reclassifications, before tax 2,627 4,776 6,786
Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Provision for income taxes (20) 0 27
Total reclassifications, before tax 78 0 (167)
Total reclassifications, after tax 58 0 (140)
Financial derivatives: | Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Provision for income taxes (18) 29 44
Total reclassifications, after tax 51 (99) (200)
Financial derivatives: | Amounts reclassified out of accumulated other comprehensive income (loss) | Commodities      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Cost of sales 33 (59) (34)
Financial derivatives: | Amounts reclassified out of accumulated other comprehensive income (loss) | Foreign currency      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Interest expense (income) 31 (75) (216)
Financial derivatives: | Amounts reclassified out of accumulated other comprehensive income (loss) | Interest rates      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Interest expense (income) 5 6 6
Defined Benefit Pension and Other Post-retirement Benefit Plans | Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Provision for income taxes (2) (29) (17)
Total reclassifications, after tax 7 99 60
Settlement loss | Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Other (expense) income, net 0 103 28
Actuarial loss | Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Other (expense) income, net 6 22 46
Prior service cost | Amounts reclassified out of accumulated other comprehensive income (loss)      
Reclassification adjustments out of accumulated other comprehensive income (loss) [Line Items]      
Other (expense) income, net $ 3 $ 3 $ 3
v3.24.0.1
Per Share Data - Earnings per share, basic and diluted (Details) - USD ($)
$ / shares in Units, shares in Millions, $ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Earnings Per Share Basic And Diluted [Line Items]      
Net income (loss) $ 2,121 $ 3,889 $ 5,617
Dividends on redeemable non-controlling interests $ (7) $ (7) $ (7)
Earnings (loss) per share:      
Diluted from continuing operations (in dollars in per share) $ 6.48 $ 11.83 $ 16.77
Diluted from discontinued operations (in dollars per share) (0.02) (0.02) (0.02)
Basic from continuing operations (in dollars in per share) 6.50 11.86 16.79
Basic from discontinued operations (in dollars per share) $ (0.02) $ (0.02) $ (0.02)
Continuing operations      
Earnings Per Share Basic And Diluted [Line Items]      
Net income (loss) $ 2,126 $ 3,894 $ 5,623
Dividends on redeemable non-controlling interests (7) (7) (7)
Net income attributable to participating securities, Basic (7) (10) (14)
Net income attributable to participating securities, Diluted (7) (10) (14)
Net income (loss) attributable to ordinary shareholders - Basic 2,112 3,877 5,602
Net income (loss) attributable to ordinary shareholders, Diluted $ 2,112 $ 3,877 $ 5,602
Weighted average number of shares outstanding reconciliation [Abstract]      
Basic weighted average common stock outstanding (in share) 325 327 334
Effect of dilutive securities (in shares) 1 1 0
Potential dilutive shares (in shares) 326 328 334
Discontinued operations      
Earnings Per Share Basic And Diluted [Line Items]      
Net income (loss) $ (5) $ (5) $ (6)
Dividends on redeemable non-controlling interests 0 0 0
Net income attributable to participating securities, Basic 0 0 0
Net income attributable to participating securities, Diluted 0 0 0
Net income (loss) attributable to ordinary shareholders - Basic (5) (5) (6)
Net income (loss) attributable to ordinary shareholders, Diluted $ (5) $ (5) $ (6)
Weighted average number of shares outstanding reconciliation [Abstract]      
Basic weighted average common stock outstanding (in share) 325 327 334
Effect of dilutive securities (in shares) 1 1 0
Potential dilutive shares (in shares) 326 328 334
v3.24.0.1
Segment and Related Information - Summarized financial information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Segment Reporting Information [Line Items]      
Revenues $ 41,107 $ 50,451 $ 46,173
Depreciation and amortization expense 1,534 1,267 1,393
Other expense, net (58) (72) 62
Income (loss) from equity investments (20) 5 461
EBITDA 4,509 6,301 8,689
Impairments 518 69 624
Capital expenditures 1,531 1,890 1,959
O&P - Americas      
Segment Reporting Information [Line Items]      
Revenues 6,967 9,420 10,978
Depreciation and amortization expense 587 591 581
Other expense, net 2 (30) 27
Income (loss) from equity investments 49 98 115
EBITDA 2,303 2,865 5,370
Impairments 25 0 0
Capital expenditures 480 383 326
O&P - EAI      
Segment Reporting Information [Line Items]      
Revenues 9,822 12,568 13,192
Depreciation and amortization expense 207 171 204
Other expense, net (1) 0 10
Income (loss) from equity investments (55) (68) 313
EBITDA (9) 178 1,830
Impairments 38 69 0
Capital expenditures 273 349 256
I&D      
Segment Reporting Information [Line Items]      
Revenues 10,875 12,703 9,968
Depreciation and amortization expense 443 332 379
Other expense, net (13) (39) (2)
Income (loss) from equity investments (13) (25) 34
EBITDA 1,679 1,872 1,378
Impairments 192 0 0
Capital expenditures 590 940 1,112
APS      
Segment Reporting Information [Line Items]      
Revenues 3,686 4,197 4,150
Depreciation and amortization expense 98 95 107
Other expense, net 2 4 9
Income (loss) from equity investments (1) 0 (1)
EBITDA (162) 115 231
Impairments 252 0 0
Capital expenditures 75 60 71
Refining      
Segment Reporting Information [Line Items]      
Revenues 9,179 10,975 7,178
Depreciation and amortization expense 158 39 79
Other expense, net 0 (7) (7)
Income (loss) from equity investments 0 0 0
EBITDA 379 921 (624)
Impairments 11 0 624
Capital expenditures 32 53 74
Technology      
Segment Reporting Information [Line Items]      
Revenues 578 588 707
Depreciation and amortization expense 41 39 43
Other expense, net 0 (4) 0
Income (loss) from equity investments 0 0 0
EBITDA 375 366 514
Impairments 0 0 0
Capital expenditures 69 98 91
Other      
Segment Reporting Information [Line Items]      
Revenues 0 0 0
Depreciation and amortization expense 0 0 0
Other expense, net (48) 4 25
Income (loss) from equity investments 0 0 0
EBITDA (56) (16) (10)
Impairments 0 0 0
Capital expenditures 12 7 29
Operating Segments      
Segment Reporting Information [Line Items]      
Revenues 41,107 50,451 46,173
Operating Segments | O&P - Americas      
Segment Reporting Information [Line Items]      
Revenues 11,280 14,480 15,560
Operating Segments | O&P - EAI      
Segment Reporting Information [Line Items]      
Revenues 10,479 13,455 14,061
Operating Segments | I&D      
Segment Reporting Information [Line Items]      
Revenues 11,086 12,950 10,180
Operating Segments | APS      
Segment Reporting Information [Line Items]      
Revenues 3,698 4,202 4,161
Operating Segments | Refining      
Segment Reporting Information [Line Items]      
Revenues 9,714 11,893 8,002
Operating Segments | Technology      
Segment Reporting Information [Line Items]      
Revenues 663 693 843
Operating Segments | Other      
Segment Reporting Information [Line Items]      
Revenues (5,813) (7,222) (6,634)
Intersegment Eliminations      
Segment Reporting Information [Line Items]      
Revenues 0 0 0
Intersegment Eliminations | O&P - Americas      
Segment Reporting Information [Line Items]      
Revenues 4,313 5,060 4,582
Intersegment Eliminations | O&P - EAI      
Segment Reporting Information [Line Items]      
Revenues 657 887 869
Intersegment Eliminations | I&D      
Segment Reporting Information [Line Items]      
Revenues 211 247 212
Intersegment Eliminations | APS      
Segment Reporting Information [Line Items]      
Revenues 12 5 11
Intersegment Eliminations | Refining      
Segment Reporting Information [Line Items]      
Revenues 535 918 824
Intersegment Eliminations | Technology      
Segment Reporting Information [Line Items]      
Revenues 85 105 136
Intersegment Eliminations | Other      
Segment Reporting Information [Line Items]      
Revenues $ (5,813) $ (7,222) $ (6,634)
v3.24.0.1
Segment and Related Information - Reconciliation of EBITDA to income (loss) from continuing operations before income taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
EBITDA:      
Total segment EBITDA $ 4,565 $ 6,317 $ 8,699
Other EBITDA (56) (16) (10)
Less:      
Depreciation and amortization expense (1,534) (1,267) (1,393)
Interest expense (477) (287) (519)
Add:      
Interest income 129 29 9
Income from continuing operations before income taxes $ 2,627 $ 4,776 $ 6,786
v3.24.0.1
Segment and Related Information - Long-lived assets by segments (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net $ 15,547 $ 15,387  
Equity investments 3,907 4,295 $ 4,786
Goodwill 1,647 1,827 1,875
O&P - Americas      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 6,441 6,378  
Equity investments 2,049 2,053  
Goodwill 477 162 162
O&P - EAI      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 2,139 1,880  
Equity investments 1,513 1,655  
Goodwill 380 86 109
I&D      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 5,654 5,728  
Equity investments 343 585  
Goodwill 215 201 225
APS      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 678 636  
Equity investments 2 2  
Goodwill 567 1,370 1,371
Refining      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 122 255  
Equity investments 0 0  
Goodwill 0 0  
Technology      
Segment reporting asset reconciling items [Line Items]      
Property, plant and equipment, net 513 510  
Equity investments 0 0  
Goodwill $ 8 $ 8 $ 8
v3.24.0.1
Segment and Related Information - Long-lived assets by geographic location (Details) - USD ($)
$ in Millions
Dec. 31, 2023
Dec. 31, 2022
Long-Lived Assets [Line Items]    
Total $ 20,095 $ 20,344
U.S.    
Long-Lived Assets [Line Items]    
Total 14,334 14,651
Germany    
Long-Lived Assets [Line Items]    
Total 1,593 1,443
The Netherlands    
Long-Lived Assets [Line Items]    
Total 879 903
France    
Long-Lived Assets [Line Items]    
Total 731 740
Italy    
Long-Lived Assets [Line Items]    
Total 389 304
China    
Long-Lived Assets [Line Items]    
Total 375 503
Mexico    
Long-Lived Assets [Line Items]    
Total 281 284
Other    
Long-Lived Assets [Line Items]    
Total $ 1,513 $ 1,516
v3.24.0.1
Segment and Related Information - Narrative (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended 24 Months Ended
Dec. 31, 2023
Mar. 31, 2023
Jun. 30, 2022
Dec. 31, 2021
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Dec. 31, 2023
Restructuring cost and reserve [Line Items]                
Goodwill impairment charge         $ 252      
Impairment of European PO Joint Venture $ 192       192 $ 0    
Liabilities incurred         0 249    
Impairments         518 69 $ 624  
Refining                
Restructuring cost and reserve [Line Items]                
Accelerated lease amortization costs         334 187   $ 521
Impairments       $ 624        
APS                
Restructuring cost and reserve [Line Items]                
Goodwill impairment charge   $ 252     252      
O&P - EAI                
Restructuring cost and reserve [Line Items]                
Goodwill impairment charge         0      
Impairments     $ 69          
Consideration     $ 38          
Accelerated lease amortization costs | Refining                
Restructuring cost and reserve [Line Items]                
Accelerated lease amortization costs         110 91   201
Personnel costs | Refining                
Restructuring cost and reserve [Line Items]                
Accelerated lease amortization costs         76 $ 64   140
Asset Retirement Obligation Costs | Refining                
Restructuring cost and reserve [Line Items]                
Liabilities incurred         259      
Minimum | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost 550       550     550
Minimum | Accelerated lease amortization costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining 10       10     10
Minimum | Personnel costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining 20       20     20
Minimum | Asset Retirement Obligation Costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost 150       150     150
Minimum | Refinery exit costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining 40       40     40
Maximum | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost 1,050       1,050     1,050
Maximum | Accelerated lease amortization costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining 60       60     60
Maximum | Personnel costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining 95       95     95
Maximum | Asset Retirement Obligation Costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost 450       450     450
Maximum | Refinery exit costs | Refining                
Restructuring cost and reserve [Line Items]                
Restructuring and related cost, expected cost remaining $ 90       $ 90     $ 90
v3.24.0.1
Segment and Related Information - Schedule of costs incurred (Details) - USD ($)
$ in Millions
12 Months Ended 24 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2023
Segment Reporting Information [Line Items]      
Restructuring Incurred Cost Statement Of Income Or Comprehensive Income Extensible Enumeration Not Disclosed Flag Refinery exit costs Refinery exit costs  
Refining      
Segment Reporting Information [Line Items]      
Accelerated lease amortization costs $ 334 $ 187 $ 521
Accelerated lease amortization costs | Refining      
Segment Reporting Information [Line Items]      
Accelerated lease amortization costs 110 91 201
Personnel costs | Refining      
Segment Reporting Information [Line Items]      
Accelerated lease amortization costs 76 64 140
Asset retirement obligation accretion | Refining      
Segment Reporting Information [Line Items]      
Accelerated lease amortization costs 9 2 11
Asset retirement cost depreciation | Refining      
Segment Reporting Information [Line Items]      
Accelerated lease amortization costs $ 139 $ 30 $ 169