LINEAGE, INC., 10-K filed on 2/26/2025
Annual Report
v3.25.0.1
Cover Page - USD ($)
12 Months Ended
Dec. 31, 2024
Feb. 20, 2025
Cover [Abstract]    
Document Type 10-K  
Document Annual Report true  
Document Period End Date Dec. 31, 2024  
Current Fiscal Year End Date --12-31  
Document Transition Report false  
Entity File Number 001-42191  
Entity Registrant Name Lineage, Inc.  
Entity Incorporation, State or Country Code MD  
Entity Tax Identification Number 82-1271188  
Entity Address, Address Line One 46500 Humboldt Drive  
Entity Address, City or Town Novi  
Entity Address, State or Province MI  
Entity Address, Postal Zip Code 48377  
City Area Code 800  
Local Phone Number 678-7271  
Title of 12(b) Security Common stock, par value $0.01 per share  
Trading Symbol LINE  
Security Exchange Name NASDAQ  
Entity Well-known Seasoned Issuer No  
Entity Voluntary Filers No  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business false  
Entity Emerging Growth Company false  
ICFR Auditor Attestation Flag false  
Document Financial Statement Error Correction false  
Entity Shell Company false  
Entity Public Float $ 0  
Entity Common Stock, Shares Outstanding   228,197,383
Documents Incorporated by Reference
Portions of the registrant’s definitive Proxy Statement related to its 2025 Annual Meeting to be filed with the U.S. Securities and Exchange Commission within 120 days after the end of the fiscal year ended December 31, 2024 are incorporated by reference in Part III of this Form 10-K.
 
Entity Central Index Key 0001868159  
Document Fiscal Year Focus 2024  
Document Fiscal Period Focus FY  
Amendment Flag false  
Auditor Firm ID 185  
Auditor Name KPMG LLP  
Auditor Location Detroit, Michigan  
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CONSOLIDATED BALANCE SHEETS - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Current assets:    
Cash and cash equivalents $ 173.0 $ 68.0
Restricted cash 2.0 3.0
Accounts receivable, net 826.0 913.0
Inventories 187.0 171.0
Prepaid expenses and other current assets 97.0 101.0
Total current assets 1,285.0 1,256.0
Non-current assets:    
Property, plant, and equipment, net 10,627.0 10,571.0
Finance lease right-of-use assets, net 1,254.0 1,243.0
Operating lease right-of-use assets, net 627.0 724.0
Equity method investments 124.0 113.0
Goodwill 3,338.0 3,394.0
Other intangible assets, net 1,127.0 1,280.0
Other assets 279.0 290.0
Total assets 18,661.0 18,871.0
Current liabilities:    
Accounts payable and accrued liabilities 1,220.0 1,137.0
Accrued dividends and distributions 134.0 110.0
Deferred revenue 83.0 94.0
Current portion of long-term debt, net 56.0 24.0
Total current liabilities 1,493.0 1,365.0
Non-current liabilities:    
Long-term finance lease obligations 1,249.0 1,305.0
Long-term operating lease obligations 605.0 692.0
Deferred income tax liability 304.0 370.0
Long-term debt, net 4,906.0 8,958.0
Other long-term liabilities 410.0 159.0
Total liabilities 8,967.0 12,849.0
Commitments and contingencies (Note 20)
Redeemable noncontrolling interests 43.0 349.0
Stockholders’ equity:    
Common stock, $0.01 par value per share – 500 authorized shares; 228 issued and outstanding at December 31, 2024 and 162 issued and outstanding at December 31, 2023 2.0 2.0
Additional paid-in capital - common stock 10,764.0 5,961.0
Series A preferred stock, $0.01 par value per share – 100 authorized shares; no issued and outstanding shares at December 31, 2024 and less than 1 issued and outstanding shares, with an aggregate liquidation preference of $1 at December 31, 2023 0.0 1.0
Retained earnings (accumulated deficit) (1,855.0) (879.0)
Accumulated other comprehensive income (loss) (273.0) (34.0)
Total stockholders’ equity 8,638.0 5,051.0
Noncontrolling interests 1,013.0 622.0
Total equity 9,651.0 5,673.0
Total liabilities, redeemable noncontrolling interests, and equity $ 18,661.0 $ 18,871.0
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CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Statement of Financial Position [Abstract]    
Common stock, par value (in dollars per share) $ 0.01 $ 0.01
Common stock, shares authorized (in shares) 500,000,000 500,000,000
Common stock, shares, issued (in shares) 228,191,656 162,017,515
Common stock, shares, outstanding (in shares) 228,191,656 162,017,515
Preferred stock, par value (in dollars per share) $ 0.01 $ 0.01
Preferred stock, shares authorized (in shares) 100,000,000 100,000,000
Preferred stock, shares outstanding (in shares) 0 1,000,000
Preferred stock, liquidation preference, value (in dollars per share)   $ 1
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CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Statement [Abstract]      
Net revenues $ 5,340.0 $ 5,342.0 $ 4,928.0
Cost of operations 3,578.0 3,590.0 3,473.0
General and administrative expense 539.0 502.0 399.0
Depreciation expense 659.0 552.0 480.0
Amortization expense 217.0 208.0 198.0
Acquisition, transaction, and other expense 651.0 60.0 66.0
Restructuring, impairment, and (gain) loss on disposals 57.0 32.0 15.0
Total operating expense 5,701.0 4,944.0 4,631.0
Income from operations (361.0) 398.0 297.0
Other income (expense):      
Equity income (loss), net of tax (6.0) (3.0) 0.0
Gain (loss) on foreign currency transactions, net (25.0) 4.0 (24.0)
Interest expense, net (430.0) (490.0) (347.0)
Gain (loss) on extinguishment of debt (17.0) 0.0 2.0
Other nonoperating income (expense), net (1.0) (19.0) 2.0
Total other income (expense), net (479.0) (508.0) (367.0)
Net income (loss) before income taxes (840.0) (110.0) (70.0)
Income tax expense (benefit) (89.0) (14.0) 6.0
Net income (loss) (751.0) (96.0) (76.0)
Less: Net income (loss) attributable to noncontrolling interests (87.0) (19.0) (13.0)
Net income (loss) attributable to Lineage, Inc. (664.0) (77.0) (63.0)
Other comprehensive income (loss), net of tax:      
Unrealized gain (loss) on foreign currency hedges and interest rate hedges (60.0) (87.0) 172.0
Foreign currency translation adjustments (207.0) 88.0 (221.0)
Comprehensive income (loss) (1,018.0) (95.0) (125.0)
Less: Comprehensive income (loss) attributable to noncontrolling interests (115.0) (21.0) (16.0)
Comprehensive income (loss) attributable to Lineage, Inc. $ (903.0) $ (74.0) $ (109.0)
Basic earnings (loss) per share (in dollars per share) $ (3.70) $ (0.73) $ (0.51)
Diluted earnings (loss) per share (in dollars per share) $ (3.70) $ (0.73) $ (0.51)
Weighted average common shares outstanding:      
Basic (in shares) 191,000,000 162,000,000 152,000,000
Diluted (in shares) 191,000,000 162,000,000 152,000,000
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CONDENSED CONSOLIDATED STATEMENTS OF REDEEMABLE NONCONTROLLING INTERESTS AND EQUITY - USD ($)
$ in Millions
Total
Common Stock
Additional paid-in capital
Series A preferred stock
Retained earnings (accumulated deficit)
Accumulated other comprehensive income (loss)
Noncontrolling interests
Balance, beginning of period at Dec. 31, 2021 $ 361.0            
Increase (Decrease) in Temporary Equity [Roll Forward]              
Operating Partnership units issued in acquisitions 7.0            
Purchase of redeemable noncontrolling interests (10.0)            
Partial redemption of convertible redeemable noncontrolling interests (77.0)            
Redeemable noncontrolling interest adjustment (18.0)            
Accretion of redeemable noncontrolling interests 34.0            
Net income (loss) 1.0            
Balance, end of period at Dec. 31, 2022 298.0            
Balance, beginning of period (in shares) at Dec. 31, 2021   148,000,000          
Balance, beginning of period at Dec. 31, 2021 4,934.0 $ 2.0 $ 4,995.0 $ 1.0 $ (650.0) $ 10.0 $ 576.0
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Common stock issuances, net of equity raise costs (in shares)   11,000,000          
Common stock issuances, net of equity raise costs 935.0   935.0        
Contributions from noncontrolling interests 17.0   11.0       6.0
Dividends and other distributions (43.0)           (43.0)
Common stock issued in acquisitions (in shares)   1,000,000          
Common stock issued in acquisitions 69.0   69.0        
Operating Partnership units issued in acquisitions 19.0   19.0        
Stock-based compensation 17.0   9.0       8.0
Other comprehensive income (loss) (49.0)         (46.0) (3.0)
Common stock issued in exchange for redeemable noncontrolling interests 10.0   10.0        
Partial redemption of convertible redeemable noncontrolling interests 21.0   21.0        
Redemption of common stock (4.0)   (4.0)        
Redemption of units issued as stock compensation (24.0)   (23.0)       (1.0)
Redeemable noncontrolling interest adjustment 18.0   18.0        
Accretion of redeemable noncontrolling interests (34.0)   (34.0)        
Net income (loss) (77.0)       (63.0)   (14.0)
Reallocation of noncontrolling interests     (111.0)     (1.0) 112.0
Balance, end of period (in shares) at Dec. 31, 2022   160,000,000          
Balance, end of period at Dec. 31, 2022 5,809.0 $ 2.0 5,915.0 1.0 (713.0) (37.0) 641.0
Increase (Decrease) in Temporary Equity [Roll Forward]              
Noncontrolling interests acquired in business combinations 7.0            
Redeemable noncontrolling interest adjustment 8.0            
Accretion of redeemable noncontrolling interests 36.0            
Balance, end of period at Dec. 31, 2023 349.0            
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Common stock issuances, net of equity raise costs (in shares)   2,000,000          
Common stock issuances, net of equity raise costs 142.0   142.0        
Contributions from noncontrolling interests 5.0   3.0       2.0
Dividends and other distributions (146.0)       (89.0)   (57.0)
Operating Partnership units issued in acquisitions 6.0   4.0       2.0
Stock-based compensation 26.0   15.0       11.0
Other comprehensive income (loss) 1.0         3.0 (2.0)
Sale of noncontrolling interests (4.0)           (4.0)
Redemption of common stock (12.0)   (12.0)        
Redemption of units issued as stock compensation (13.0)   (12.0)       (1.0)
Redemption of noncontrolling interest (1.0)   (1.0)        
Redeemable noncontrolling interest adjustment (8.0)   (8.0)        
Accretion of redeemable noncontrolling interests (36.0)   (36.0)        
Net income (loss) $ (96.0)       (77.0)   (19.0)
Reallocation of noncontrolling interests     (49.0)     0.0 49.0
Balance, end of period (in shares) at Dec. 31, 2023 162,017,515 162,000,000          
Balance, end of period at Dec. 31, 2023 $ 5,673.0 $ 2.0 5,961.0 1.0 (879.0) (34.0) 622.0
Increase (Decrease) in Temporary Equity [Roll Forward]              
Distributions (1.0)            
Redemption of redeemable noncontrolling interests (6.0)            
Reclassification of the Preference Shares (229.0)            
Expiration of redemption option (92.0)            
Redeemable noncontrolling interest adjustment 8.0            
Accretion of redeemable noncontrolling interests 15.0            
Net income (loss) (1.0)            
Balance, end of period at Dec. 31, 2024 43.0            
Increase (Decrease) in Stockholders' Equity [Roll Forward]              
Common stock issuances, net of equity raise costs (in shares)   65,000,000          
Common stock issuances, net of equity raise costs 4,874.0   4,874.0        
Dividends and other distributions (259.0)       (209.0)   (50.0)
Assumption of the Put Option liability (103.0)       (103.0)    
Stock-based compensation (in shares)   2,000,000          
Stock-based compensation 215.0   176.0       39.0
Other comprehensive income (loss) (267.0)         (239.0) (28.0)
Repurchase of common stock pursuant to Put Option exercise (17.0)            
Withholding of common stock for employee taxes (in shares)   (1,000,000)          
Withholding of common stock for employee taxes (46.0)   (46.0)        
Conversion of Management Profits Interests Class C units     (61.0)       61.0
Redemption of preferred shares and OPEUs (76.0)   (46.0) (1.0)     (29.0)
Redemption of common stock (25.0)   (25.0)       (29.0)
Reimbursement of Advance Distributions 198.0           198.0
Reclassification of the Preference Shares (22.0)   (22.0)        
Issuance of OPEUs and settlement of Class D Units 187.0   114.0       73.0
Expiration of redemption option 92.0   65.0       27.0
Redeemable noncontrolling interest adjustment (8.0)   (8.0)        
Accretion of redeemable noncontrolling interests (15.0)   (15.0)        
Net income (loss) $ (750.0)       (664.0)   (86.0)
Reallocation of noncontrolling interests     (186.0)       186.0
Balance, end of period (in shares) at Dec. 31, 2024 228,191,656 228,000,000          
Balance, end of period at Dec. 31, 2024 $ 9,651.0 $ 2.0 $ 10,764.0 $ 0.0 $ (1,855.0) $ (273.0) $ 1,013.0
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CONDENSED CONSOLIDATED STATEMENTS OF REDEEMABLE NONCONTROLLING INTERESTS AND EQUITY (Parenthetical)
12 Months Ended
Dec. 31, 2024
$ / shares
Common stock, dividends declared (in dollars per share) $ 0.91
Operating Partnership Units  
Preferred stock, dividends declared (in dollars per share) 0.91
Operating Partnership Equivalent Unit (OPEU)  
Preferred stock, dividends declared (in dollars per share) $ 0.91
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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash flows from operating activities:      
Net income (loss) $ (751) $ (96) $ (76)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:      
Provision for credit losses 5 6 5
Impairment of long-lived and intangible assets 98 9 1
Gain on insurance recovery (76) 0 0
Loss on sale of a subsidiary 0 21 0
Depreciation and amortization 876 760 678
(Gain) loss on extinguishment of debt, net 17 0 (2)
Amortization of deferred financing costs and above/below market debt 19 21 17
Stock-based compensation 215 26 17
(Gain) loss on foreign currency transactions, net 25 (4) 24
Deferred income tax (105) (58) (42)
Vesting of Class D interests 185 0 0
One-time Internalization expense to Bay Grove 200 0 0
Put Options fair value adjustment 31 0 0
Other operating activities 19 9 4
Changes in operating assets and liabilities (excluding effects of acquisitions):      
Accounts receivable 64 43 (156)
Prepaid expenses, other assets, and other long-term liabilities (29) (12) (53)
Inventories (18) 8 (13)
Accounts payable and accrued liabilities and deferred revenue (85) 51 84
Right-of-use assets and lease obligations 13 12 13
Net cash provided by operating activities 703 796 501
Cash flows from investing activities:      
Acquisitions, net of cash acquired (346) (283) (1,640)
Deposits on pending acquisitions and related refunds, net 3 0 93
Purchase of property, plant, and equipment (691) (766) (813)
Proceeds from sale of assets 7 19 4
Proceeds from insurance recovery on impaired long-lived assets 105 0 0
Investments in Emergent Cold LatAm Holdings, LLC (20) (31) (12)
Proceeds from Collection of Notes Receivable 15 0 0
Other investing activity 8 (5) (1)
Net cash used in investing activities (919) (1,066) (2,369)
Cash flows from financing activities:      
Capital contributions, net of equity raise costs 0 142 942
Issuance of common stock in IPO, net of equity raise costs 4,879 (6) 0
Dividends and other distributions (234) (46) (180)
Redemption of redeemable noncontrolling interests (6) 0 (56)
Repurchase of common shares for employee income taxes on stock-based compensation (46) 0 0
Repurchase of common stock pursuant to Put Option exercise (17) 0 0
Financing fees (45) 0 (9)
Proceeds from long-term debt 2,481 0 946
Repayments of long-term debt and finance leases (7,112) (96) (103)
Payment of deferred and contingent consideration liabilities (46) (36) (8)
Borrowings on revolving line of credit 4,112 1,431 2,465
Repayments on revolving line of credit (3,512) (1,216) (2,152)
Redemption of units issued as stock compensation (2) (12) (8)
Redemption of common stock (25) (12) 0
Redemption of OPEUs (75) 0 0
Settlement of Put Option liability (27) 0 0
Other financing activity (5) (13) 3
Net cash provided by financing activities 320 136 1,840
Impact of foreign exchange rates on cash, cash equivalents, and restricted cash 0 3 (10)
Net increase (decrease) in cash, cash equivalents, and restricted cash 104 (131) (38)
Cash, cash equivalents, and restricted cash at the beginning of the period 71 202 240
Cash, cash equivalents, and restricted cash at the end of the period 175 71 202
Supplemental disclosures of cash flow information:      
Cash paid for taxes 36 31 74
Cash paid for interest 523 594 354
Noncash activities:      
Purchases of property, plant, and equipment in Accounts payable and accrued liabilities 118 104 100
Issuance of Put Option liability 103 0 0
Accrued dividends, distributions, and dividend equivalents 135 109 11
Debt assumed on acquisitions 14 3 35
Equity issued on acquisitions 0 6 96
Net deferred and contingent consideration on acquisitions 12 11 30
Equity issued in exchange for redeemable noncontrolling interests 0 0 10
Redemptions of stock-based compensation not yet paid in cash 0 0 7
Noncash capital contributions 0 (3) (7)
Noncash common stock issuances 1 0 0
Equity raise costs $ 6 $ 0 $ 0
v3.25.0.1
Significant accounting policies and practices
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Significant accounting policies and practices Significant accounting policies and practices
(a)Nature of operations
Lineage, Inc. was organized in 2017 under Maryland law by an affiliate of Bay Grove Capital, LLC (“Bay Grove Capital”) and operates as a real estate investment trust (“REIT”) for United States (“U.S.”) federal income tax purposes.
Lineage, Inc. together with its subsidiaries (individually or collectively as the context requires, the “Company”) is a global temperature-controlled warehouse REIT with a modern and strategically located network of temperature-controlled warehouses. The Company offers a broad range of essential warehousing services and integrated solutions for a variety of customers with complex requirements in the food supply chain. The Company's primary business is temperature-controlled warehousing, and the Company owns and operates the majority of its facilities. The Company provides customers with storage space, as well as handling and other warehousing services. The Company may rent to a customer an entire warehouse, a set amount of reserved space in a warehouse for a set term, or non-exclusive space in a warehouse pursuant to a storage agreement. In addition, the Company operates several critical and value-add temperature-controlled business lines within its integrated solutions business, including, among others, transportation and refrigerated rail car leasing. Lineage Logistics Holdings, LLC (“LLH”) is the Company’s principal operating subsidiary. Bay Grove Management Company, LLC (“Bay Grove Management”), an affiliate of Bay Grove Capital, provides LLH operating support pursuant to a transition services agreement. As of December 31, 2024, the majority of the outstanding common shares of the Company were held by BG Lineage Holdings, LLC, a Delaware limited liability company (“BGLH”). The Company is the general partner of Lineage OP, LP, formerly known as Lineage OP, LLC (“Lineage OP” or the “Operating Partnership”) and owns a controlling financial interest in Lineage OP. Lineage OP holds all direct interests in LLH other than certain interests held by BG Maverick, LLC (“BG Maverick”). Prior to the IPO and Formation Transactions described below, LLH MGMT Profits, LLC (“LLH MGMT”) and LLH MGMT Profits II, LLC (“LLH MGMT II”) also held certain interests in LLH.
On July 26, 2024, the Company closed its initial public offering (the “IPO”) of 56,882,051 shares of its common stock at a price of $78.00 per share, with a subsequent exercise in full by the underwriters of their option to purchase from the Company an additional 8,532,307 shares of common stock that closed on July 31, 2024. The net proceeds from the IPO were $4,873 million. In connection with the IPO, the Company effectuated certain changes in its capital structure to facilitate the offering. The impacts of these transactions (the “Formation Transactions”) on the Company’s capital structure are described in Note 2, Capital structure and noncontrolling interests.
(b)Basis of presentation and principles of consolidation
The accompanying consolidated financial statements have been prepared in conformity with the accounting principles generally accepted in the United States (“GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain prior period amounts have been reclassified to conform to current period presentation. The accompanying consolidated financial statements include the accounts of Lineage, Inc. consolidated with the accounts of all subsidiaries and affiliates in which the Company holds a controlling financial interest as of the financial statement date.
The Company consolidates a voting interest entity (“VOE”) in which it has a controlling financial interest and a variable interest entity (“VIE”) if it possesses both the power to direct the activities of the VIE that most significantly affect its economic performance, and (a) is obligated to absorb the losses that could be significant to the VIE or (b) holds the right to receive benefits from the VIE that could be significant to the VIE. As of December 31, 2024, the Company did not have any VIEs.
(c)Use of estimates in preparation of financial statements
The preparation of the Company’s consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the financial statement date and the reported amounts of revenues and expenses during the period. The Company bases its estimates on various factors and information which may include, but are not limited to, history and prior experience, expected future results, new related events, and economic conditions, which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from the estimates used in preparing the Company’s consolidated financial statements.
(d)Cash and cash equivalents
The Company maintains its cash balances in financial institutions, which at times may exceed federally insured limits. The Company has not experienced any losses and does not believe it is exposed to any significant credit risk related to cash and cash equivalents. The Company considers all highly liquid investments with original maturity of three months or less at the time of purchase to be cash equivalents, which includes money market funds.
(e)Restricted cash
The Company has classified certain cash balances as restricted cash pursuant to workers’ compensation insurance policies and debt agreements.
(f)Accounts receivable and Notes receivable
Accounts receivable are recorded at the invoiced amount and are stated net of estimated allowances for uncollectible balances. Notes receivable primarily consist of amounts that are due and payable related to a variety of unique Company transactions. The current portion of notes receivable is recorded in Accounts receivable, net and the non-current portion is recorded in Other assets in the consolidated balance sheets. The current portion of notes receivable was $1 million and $6 million as of December 31, 2024 and December 31, 2023, respectively. There were no non-current notes receivable as of December 31, 2024, and the non-current portion of notes receivable was $20 million as of December 31, 2023. Allowances for uncollectible balances are reserved based on expected credit losses. Management exercises judgement in establishing these allowances and considers the balance outstanding and payment history. The Company writes off receivables against the allowances after all reasonable collection efforts are exhausted. The Company’s allowance for accounts receivable was $10 million and $7 million as of December 31, 2024 and December 31, 2023, respectively.
(g)Derivatives
The Company enters into derivative financial instruments, such as interest rate swaps and caps to manage interest rate exposures. The Company’s derivative instruments include instruments that qualify and instruments that do not qualify for cash flow hedge accounting treatment. To qualify for hedge accounting, the hedging relationship, both at inception of the hedge and on an ongoing basis, must be expected to be highly effective at offsetting the variability in hedged cash flows attributable to the hedged risk (e.g., a variable interest rate index).
Certain of the Company’s foreign operations expose the Company to fluctuations of exchange rates. These fluctuations may impact the value of the Company’s cash receipts and payments in terms of the Company’s functional currency. The Company enters into foreign currency derivative instruments to manage its exposure to fluctuations in exchange rates between the functional currencies of the Company’s subsidiaries and the currencies of the underlying cash flows.
All derivatives are recognized on the consolidated balance sheets at fair value and are generally reported gross, regardless of netting arrangements. For derivatives that qualify for hedge accounting, on the date the derivative contract is entered into, the Company designates the derivative as a hedge of the variability of cash flows attributable to a designated hedged risk (e.g., interest rate or foreign exchange risk). For derivatives designated as qualifying cash flow hedges, the gain or loss on the derivative and corresponding tax impact is recorded in Accumulated other comprehensive income (loss) and subsequently reclassified into earnings in the same period during which the hedged transaction affects earnings and within the same income statement line item as the earnings effect of the hedged item. Gains and losses on
hedge components excluded from the assessment of effectiveness are recognized over the life of the hedge on a systematic and rational basis and are recorded in the same income statement line item as the hedged item.
Derivatives not designated as accounting hedges are not speculative and are used to manage the Company’s exposure to interest rate movements and other identified risks but do not meet the hedge accounting requirements or the Company has not elected to apply hedge accounting. Changes in the fair value of derivatives not designated in hedging relationships are recorded directly in earnings and presented within Interest expense, net and Gain (loss) on foreign currency transactions, net.
The fair value of the interest rate swaps and caps and foreign currency forward contracts are estimated at an amount the Company would receive or pay to terminate the agreement at the balance sheet date, taking into consideration current interest rates, foreign exchange rates, and creditworthiness of the counterparty.
(h)Inventories
Inventories consist of manufactured goods and goods acquired for resale, which are stated at the lower of cost (determined generally on a first in, first out basis) or net realizable value.
(i)Property, plant, and equipment, net
The Company records additions to property, plant, and equipment used in operations at cost, which includes asset additions, improvements, and betterments. With respect to constructed assets, all materials, direct labor, and contract services are capitalized.
Normal repairs and maintenance and other costs that do not improve the property, extend the useful life, or otherwise do not meet capitalization criteria are expensed as incurred.
The Company capitalizes certain costs related to the development of internal-use software projects. Costs related to preliminary project activities and post-implementation activities are expensed as incurred and certain costs related to the application development stage are capitalized.
The Company depreciates property, plant, and equipment to estimated salvage value primarily using the straight-line method over estimated useful lives.
The Company evaluates property, plant, and equipment for impairment when events or changes in circumstances indicate that the carrying value of the relevant asset group may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, the Company assesses whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceed the carrying value. If the carrying value exceeds the estimated recoverable amounts, the Company reduces the carrying value to fair value and records an impairment loss in earnings.
(j)Goodwill and other intangible assets
Goodwill is recorded to the extent that the purchase price of an acquisition exceeds the fair value of the identifiable net assets acquired and is tested for impairment on an annual basis. Interim testing is performed more frequently if events or circumstances indicate that it is more-likely-than-not that a reporting unit’s fair value is below its carrying value.
The Company evaluates the carrying value of goodwill each year as of October 1 by performing a qualitative assessment of various factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not that the fair value of the reporting unit is less than its carrying value. If, after assessing the totality of events or circumstances, or based on management’s judgment, the Company determines it is more likely than not the fair value is less than its carrying amount, a quantitative assessment is performed. The quantitative assessment includes estimation of the fair value of each reporting unit, using a combination of discounted cash flow method and the market approach based on market multiples. The estimated fair value is then compared to the reporting unit’s carrying amount. If the carrying amount is greater than the fair value, an impairment loss is recognized in an amount equal to the excess of carrying value over fair value.
Intangible assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairment is recognized when estimated future cash flows expected to result from the use of the intangible asset are less than its carrying amount. When an impairment is identified, the carrying amount of the intangible asset is reduced to its estimated fair value. The Company amortizes intangible assets with definite lives in a pattern that reflects the expected consumption of related economic benefits or on a straight-line basis over the estimated economic lives.
(k)Business combinations
The Company accounts for its business combinations using the acquisition method of accounting, which requires allocation of the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed at their estimated fair values on the acquisition date. The excess of the fair value of purchase price consideration over the values of these identifiable assets and liabilities is recorded as goodwill.
When determining the fair values of assets acquired and liabilities assumed, management makes significant estimates and assumptions, especially with respect to real estate and intangible assets. Significant estimates used in valuing land and buildings and improvements acquired in a business combination include, but are not limited to, the selection of comparable real estate sales, estimates of indirect costs and entrepreneurial profit, which are added to the replacement cost of the acquired assets in order to estimate their fair market value. Significant estimates used in valuing intangible assets acquired in a business combination include, but are not limited to, revenue growth rates, obsolescence, customer attrition rates, operating costs and margins, capital expenditures, tax rates, long-term growth rates, and discount rates. During the measurement period, not to exceed one year from the date of acquisition, the Company may record adjustments to the assets acquired and liabilities assumed, with a corresponding offset to goodwill if new information is obtained related to facts and circumstances that existed as of the acquisition date. After the measurement period, any subsequent adjustments are reflected in the consolidated statements of operations and comprehensive income (loss). Refer to Note 4, Business combinations, asset acquisitions, and divestitures for further detail.
(l)Asset acquisitions
Asset acquisitions involve the acquisition of an asset, or a group of assets, and may also involve the assumption of liabilities associated with an acquisition that does not meet the GAAP definition of a business. Asset acquisitions are accounted for by the Company using a cost accumulation model. Under the cost accumulation model, the cost of the acquisition, including certain transaction costs, is allocated to the assets acquired on the basis of relative fair values. If the Company previously leased the purchased asset, the difference between the right-of-use (“ROU”) asset and ROU liability at the purchase date adjusts the final amount capitalized.
(m)Investments in partially owned entities
The Company accounts for its investments in partially owned entities where the Company does not have a controlling interest but has significant influence using the equity method of accounting, under which the net income of the entity is recognized in income and presented in Equity method investments in the consolidated balance sheets. Allocations of profits and losses are made per the terms of the organizational documents.
The Company has interests in partially owned entities where the Company does not have a controlling interest or significant influence. These investments do not have readily determinable fair values, and the Company has elected the measurement alternative to measure these investments at cost less impairment, adjusted by observable price changes, with any fair value changes recognized in earnings. Refer to Note 13, Fair value measurements for additional information. As of December 31, 2024 and December 31, 2023, the carrying amount of these investments was $29 million and $30 million, respectively, and is presented in Other assets in the consolidated balance sheets.
(n)Leases
The Company determines if an arrangement is or contains a lease at contract inception. For all leases where the initial term is greater than twelve months and the Company is the lessee, the Company recognizes as of the lease
commencement date a liability and a corresponding ROU asset on the consolidated financial statements. Leases with terms of twelve months or less (“short-term leases”) are not recognized in the consolidated balance sheets and the lease payments are recognized in the consolidated statements of operations and comprehensive income (loss) on a straight-line basis over the lease term.
Lease liabilities are recognized based on the present value of the remaining future minimum lease payments over the lease term. The Company has lease agreements with lease and non-lease components, which generally relate to taxes and common area maintenance. For all classes of assets, the Company accounts for the lease and non-lease components as a single lease component for both lessee and lessor leases. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based upon information available at the commencement date to determine the present value of future minimum lease payments. The corresponding lease ROU assets are recognized at an amount equal to the future minimum lease payments, as adjusted for prepayments, incentives, and initial direct costs. Variable lease payments which depend on an index or rate are excluded from the calculation of future minimum lease payments. For leases acquired in a business combination, the lease ROU assets are also adjusted for any off-market (favorable or unfavorable) terms.
The lease term used to calculate the lease liability includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Variable lease payments are recognized in the period in which those payments are incurred.
For both operating and finance leases, the lease liability is amortized using the effective interest method. In each period, the liability is increased to reflect the interest that is accrued on the related liability, offset by a decrease in the liability resulting from the periodic lease payments. For finance leases, the ROU asset is amortized and recorded within Amortization expense on the consolidated statements of operations and comprehensive income (loss). For operating leases, the ROU asset is amortized and recorded within Cost of operations or General and administrative expense on the consolidated statements of operations and comprehensive income (loss), depending on the nature of the ROU asset.
For all leases where the Company is the lessor, the Company evaluates the contract for classification as a sales-type, direct financing, or operating lease. The Company does not have any material sales-type leases. The Company has lessor arrangements with lease and non-lease components. Where the lease is determined to be the predominant component, the Company combines non-lease components that share the same pattern of transfer as the lease component (e.g., common area maintenance, utilities, storage services) and the combined component is accounted for under Accounting Standards Codification (“ASC”) 842, Leases. Certain contracts may also include non-lease components that are more variable in nature and do not share the same pattern of transfer as the lease component (e.g., handling and other accessorial service), and these non-lease components are accounted for under ASC 606, Revenue from Contracts with Customers. For operating leases, the Company assesses the probability of payment collection at commencement of the lease contract and subsequently recognizes lease income over the lease term on a straight-line basis. Changes in variable payments based on an index or rate are recorded in earnings in the period in which they become effective.
Property, plant, and equipment underlying lessor leases is included in Property, plant, and equipment, net on the consolidated balance sheets. The gross value and net value of these assets was $1,770 million and $1,493 million, respectively, as of December 31, 2024. The gross value and net value of these assets was $1,843 million and $1,636 million, respectively, as of December 31, 2023. Depreciation expense for such assets was $66 million, $57 million and $51 million for the years ended December 31, 2024, 2023, and 2022, respectively.
(o)Deferred financing costs
Deferred financing costs consist of loan fees and other financing costs related to the Company’s outstanding indebtedness and credit facility commitments and are amortized to interest expense over the terms of the related debt or commitment on a straight‑line basis, which approximates effective interest amortization. If a loan is refinanced or paid before its maturity, any unamortized deferred financing costs will generally be expensed unless specific rules are met that would allow for the carryover of such costs to the refinanced debt.
Deferred financing costs related to the Company’s outstanding debt are included in the Company’s consolidated balance sheets as a contra-liability within Long-term debt, net and deferred financing costs related to the Company’s revolving credit facility are recorded within Other assets (see Note 10, Debt).
(p)Income tax status
The Company elected to be taxed as a REIT under Section 856(c) of the Internal Revenue Code, commencing with its taxable year ended December 31, 2020. As a REIT, the Company is generally not subject to federal income tax if the Company distributes at least 100% of its REIT taxable income as a dividend to its stockholders each year. If the Company fails to qualify as a REIT in any taxable year and is unable to obtain relief under certain statutory provisions, it will be subject to federal income tax on its taxable income at regular corporate rates and may not be able to qualify as a REIT for the four subsequent taxable years. Even as a REIT, the Company may also be subject to certain state and local income taxes, franchise taxes, or federal income and excise taxes on undistributed taxable income or on recognized built-in gains. The Company is subject to income taxes for certain U.S. subsidiaries which have elected to be taxed as taxable REIT subsidiaries (“TRSs”). Additionally, the Company has non-U.S. subsidiaries that are subject to income taxes in the foreign jurisdictions in which they operate. As such, a provision for income taxes related to the TRSs and the non-U.S. subsidiaries has been made in the consolidated financial statements, as described below.
Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax asset will not be realized.
The Company evaluates tax positions taken or expected to be taken in the course of preparing the Company’s consolidated financial statements to determine whether the tax positions are “more likely than not” to be sustained by the applicable tax authority. A liability is accrued for tax positions taken on a tax return that are not deemed to meet the “more likely than not” threshold in the year the tax position is taken. Recognized income tax positions are measured at the largest amount that has a greater than 50% likelihood of being realized. The Company has elected an accounting policy to classify interest and penalties, if any, as income tax expense.
Common stock distributions paid by the Company to its stockholders are characterized for U.S. federal income tax purposes as ordinary income, qualified dividend, capital gains, non-taxable returns of capital, or a combination thereof. Common stock distributions that exceed the Company’s current and accumulated earnings and profits (calculated for tax purposes) constitute a return of capital rather than a dividend and generally reduce the basis that stockholders have in the common stock. During each year, the Company notifies shareholders of the taxability of the common stock distributions paid during the preceding year. The payment of common stock distributions is dependent upon the Company’s financial condition, operating results, and REIT distribution requirements. The composition of the Company’s distributions per common share for each tax year presented is as follows, where tax year 2024 distributions are based on an estimate:
202420232022
Ordinary income— %92 %57 %
Qualified dividend— %%%
Capital gain distribution— %— %21 %
Return of capital100 %— %17 %
100 %100 %100 %
(q)Segment reporting
The Company’s business is organized into two reportable segments, which are the same as the Company’s operating segments: Global Warehousing and Global Integrated Solutions. These segments are strategic business groups containing differing service offerings, which are managed separately. The accounting policies used in the preparation of the Company’s reportable segments financial information are the same as those described in this Note.
Global Warehousing - This segment utilizes the Company's industrial real estate properties to provide temperature-controlled warehousing services to its customers. Revenues in this segment are generated from storage services and related activities, such as handling, case-picking, order assembly, load consolidation, quality control, re-packaging, and other such value-add services. Cost of operations in this segment primarily consists of labor, power, other warehouse costs.
Global Integrated Solutions - This segment complements Global Warehousing with specialized cold-chain services. Revenues in this segment are generated primarily from transportation fees, and additionally include redistribution services, multi-vendor less-than-full-truckload consolidation, transportation brokerage, drayage services to and from ports, freight forwarding, rail transportation services, sales of prepared food, and e-commerce fulfillment services. Cost of operations in this segment primarily consists of third-party carrier charges, labor, fuel, and rail and vehicle maintenance.
The Company’s chief executive officer serves in the role of the Company’s chief operating decision maker (“CODM”). The CODM uses revenues and segment net operating income (“NOI”) to evaluate segment performance. By assessing the profitability of each segment, the CODM gains insights into the relative contribution of each segment to the overall Company results. It also allows the CODM to effectively allocate resources between the segments for optimal utilization of the Company’s resources, as he can analyze trends in segment NOI over time, identify primary drivers, and address any significant areas of concern. Segment NOI is calculated as a segment’s revenues less its cost of operations, excluding any stock-based compensation recorded in Cost of operations. Segment NOI is not a measurement of financial performance under GAAP and may not be comparable to similarly titled measures of other companies.
(r)Revenue recognition
The Company has warehousing operations, which includes storage, ancillary services required to prepare and move customers’ pallets into, out of, and around the facilities, managed services, and other contract revenues. The Company receives variable consideration for the services rendered, comprised of per-unit pricing or time and materials pricing. Separate performance obligations arise for storage services, handling, case-picking, order assembly and load consolidation, quality control, re-packaging, government-approved storage and inspection, and other ancillary services. The Company’s performance obligations for these are satisfied over time as customers simultaneously receive and consume the benefits of the services. Some customer contracts contain a promise to provide a minimum commitment of warehousing services during a defined period. When the minimum volume commitment is substantive, the minimum commitment amount is deemed fixed consideration to be included in the transaction price. Any variable consideration related to storage renewals or incremental handling charges above stated minimums are allocated to the period in which services are performed. The Company charges its customers “inbound” and “outbound” product handling fees, which are billed upfront upon receipt of product from customers. Deferred revenue represent billings for storage services invoiced in advance and the outbound portion of product handling fees related to customer product inventory on hand as of period end, as the Company has not yet fulfilled the promise to provide such storage and outbound product handling services.
The Company provides managed services, included in the Global Warehousing segment, for which the contract compensation arrangement includes reimbursement of operating costs plus a fixed management fee. The Company also charges customers a revenue share fee, which is a form of variable consideration as a percentage of gross revenue generated from warehouse management. This revenue share is included in the transaction price, and the Company’s practice is to record the revenue share expected to be earned over the service period using historical data. The Company charges the customer for the fixed management fee and the revenue share on a monthly basis and accepts payment according to approved payment terms. The managed services are the only performance obligation in these contracts, and the Company provides the services over the term of the contract. This single performance obligation represents a series
of distinct services performed during the contract period, as the services provided are substantially the same and have the same pattern of transfer to the Company’s customers. Managed services revenues are recognized over time as the services are performed. Such fees and related cost reimbursements are presented on a gross basis, as the Company is the principal in the arrangement.
The Company receives lease revenues as the lessor for certain buildings and warehouses or identified space within a warehouse. Lease revenues are generally fixed over the duration of the contract, though some have variable rate escalators, and often lease contracts contain clauses permitting extension or termination. Lease incentives and options for purchase of the leased asset by the lessee are generally not offered. Lease revenue earned under operating lease agreements is recognized on a straight-line basis over the term of the leases. Variable lease payments are recognized in the period in which those payments are incurred.
The Company provides integrated solutions that include transportation services, which includes full-load transportation, load-to-load consolidation, freight forwarding, and other accessorial services. The Company receives consideration for the services rendered, comprised of per-route pricing by load, pallet, or case. A performance obligation is created when a customer submits a purchase order for the transport of goods and is satisfied upon completion of the delivery. Transportation revenue is recognized proportionally over time as a shipment moves from origin to destination, and related reimbursable costs are recognized as incurred. Payments for billed services are remitted according to approved payment terms. In addition, this revenue includes lease revenue for the Company’s insulated and refrigerated rail cars which is recognized on a straight-line basis over the lease agreement.
The Company has redistribution operations, where it redistributes certain food products under contracts with fixed mark-up fees. The Company receives consideration for the services rendered, comprised of per-pound pricing for the product procured and redistributed and a variable freight rate that represents costs passed on to the customer for amounts incurred to arrange for or transport the product. These operations for redistribution of products are each considered performance obligations to provide such services. A performance obligation is created when a customer submits a purchase order for the purchase of goods. Revenue is recognized at a point in time, when the performance obligation is satisfied, upon delivery of product. Payments for billed services are remitted according to approved payment terms. The customers’ ability to control the pricing, where products can be distributed to, and where products can be purchased from suggest that the Company is not serving as a principal in the arrangement. The Company’s policy is to report revenue from redistribution operations net of the related cost of sales, as the Company is acting as an agent on behalf of its customers.
The Company generates revenues from the sale of frozen foods, where it procures and sells prepared and frozen food product to certain customers. A performance obligation is created when a customer submits a purchase order for the purchase of goods. Revenue is recognized at a point in time, when the performance obligation is satisfied, upon delivery of product.
The Company provides e-commerce fulfillment services, which include storage, packaging, and transportation and delivery to end consumers. A performance obligation is created when a customer submits a purchase order for distribution of their goods to the end consumer. The Company generally does not have ownership of the product being distributed, as such, it is not part of the Company’s inventory balance. E-commerce revenue is recognized at a point in time, when the performance obligation is satisfied, typically upon shipping of product.
Sales and other consumption taxes the Company collects from customers and remits to government agencies are excluded from revenue.
For the years ended December 31, 2024, 2023, and 2022, no individual customer accounted for more than 10% of total revenue.
The difference in timing of revenue recognition, billings, and cash collections results in accounts receivable, unbilled receivables, and deferred revenue balances. Generally, the customer is billed no less frequently than on a monthly basis. However, the Company may bill and receive advances or deposits from customers, particularly on storage and handling
services, before revenue is recognized, resulting in deferred revenue. These assets and liabilities are reported on the consolidated balance sheets at the end of each reporting period in Accounts receivable, net and Deferred revenue.
Refer to Note 3, Revenue for additional information.
(s)Stock-based Compensation
The Company grants equity awards, including awards that vest over time and awards that vest based on time and achievement of specific Company and market performance criteria, to certain eligible employees, consultants, and members of the Board. The Company accounts for all awards under ASC 718, Compensation - Stock Compensation. Refer to Note 18, Stock-based compensation for additional details on each type of equity award granted, including terms and estimation methodologies.
(t)Acquisition, transaction, and other expense
Acquisition, transaction, and other expense includes costs associated with business transactions, whether consummated or not, such as advisory, legal, accounting, valuation, other professional or consulting fees, integration costs, and costs incurred in preparation for, or as a direct result of, Lineage, Inc. becoming a public company. These costs are expensed as incurred. It also includes employee-related expenses associated with acquisitions, such as acquisition-related severance and consulting agreements.
(u)Restructuring and impairment expense
Restructuring and impairment expense includes certain contractual and negotiated severance and separation costs from exited former executives, costs related to reductions in headcount to achieve operational efficiencies, and costs associated with exiting non-strategic operations. The Company records such costs when there is a substantive plan for employee severance or employees are otherwise entitled to benefits (e.g., in case of one-time terminations) and related costs are probable and estimable. It also includes gains (losses) on dispositions of property, plant, and equipment and impairments of long-lived assets.
(v)Foreign currency
The accounts of the Company’s foreign subsidiaries are measured using functional currencies other than the U.S. dollar (“USD”). Revenues and expenses of these subsidiaries are translated into USD at the average exchange rate for the period and assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of these subsidiaries are included in stockholders’ equity as a component of Accumulated other comprehensive income (loss).
(w)Accrued distributions
In order to maintain its qualification as a REIT, Lineage, Inc. must meet certain distribution requirements through a dividend declared to its stockholders. Prior to the IPO, when Lineage, Inc. paid its required dividend to its stockholders, Lineage OP also paid a corresponding pro-rata distribution to all its investors. The Company had an accounting policy to accrue a distribution payable to the investors in Lineage OP other than Lineage, Inc. (“Non-Company LPs”) at the same time that Lineage, Inc. declared and accrued a dividend to its stockholders even though the distribution to the Non-Company LPs was not formally declared. Lineage OP was also required by its operating agreement to pay a quarterly distribution to BG Cold, LLC (“BG Cold”).
After the IPO, all dividends and distributions to all investors are formally declared, and the Company accrues them as they are declared. Lineage OP is no longer required to pay quarterly distributions to BG Cold.
Refer to Note 19, Related-party balances for additional information.
(x)Commitments and contingencies
Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. Refer to Note 20, Commitments and contingencies for additional information.
(y)Recently adopted accounting pronouncements
In June 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The amendments in this ASU clarify that a contractual restriction on sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The ASU also requires additional disclosures surrounding equity securities subject to contractual sale restrictions. The Company adopted this ASU on January 1, 2024. The adoption of the new standard did not have a material impact on the consolidated financial statements.
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require that an entity disclose significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, disclose an amount for other segment items by reportable segment and a description of the amount’s composition, and provide all annual disclosures about a reportable segment’s profit or loss and assets currently required by ASC 280, Segment Reporting, in interim periods. The amendments also require that an entity disclose the title and position of the CODM with an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and making resource allocation decisions. This ASU is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after December 15, 2024. The Company adopted this ASU in the consolidated financial statements in this Annual Report. The adoption resulted in additional disclosures in this Note and Note 23, Segment information.
(z)Recently issued accounting pronouncements not yet adopted
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU amends existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. This ASU is effective for fiscal years beginning after December 15, 2024. The Company expects the adoption of this ASU will result in additional disclosures but will not impact its consolidated financial statements.
In March 2024, the FASB issued ASU 2024-01, Compensation — Stock Compensation (Topic 718): Scope Application of Profits Interests and Similar Awards. This ASU clarifies the application of ASC 718, Compensation — Stock Compensation, to profits interests and similar instruments by providing illustrative examples of the proper accounting for such awards. The ASU does not contain changes to the application of the previously existing accounting guidance. This ASU is effective for fiscal years beginning after December 15, 2024. The Company does not expect this ASU to have an effect on the Company’s consolidated financial statements because the Company’s accounting for profits interests and similar instruments conforms to the clarified guidance.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU enhances disclosures about a public business entity’s expenses and requires more detailed information about the types of expenses that are included in certain expense captions in the consolidated financial statements. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
v3.25.0.1
Capital structure and noncontrolling interests
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
Capital structure and noncontrolling interests Capital structure and noncontrolling interests
Lineage, Inc. capital structure
(a)Common Stock
Lineage, Inc. has one class of common stock. Each share of common stock entitles the holder to one vote on matters submitted to a vote of the shareholders. Holders of common stock have the right to receive any dividend declared by the Company.
Lineage, Inc. is authorized to issue up to 500,000,000 common shares with a par value of $0.01 per share. As of December 31, 2024 and December 31, 2023, there were 228,191,656 and 162,017,515 common shares issued and outstanding, respectively.
During the years ended December 31, 2024, 2023, and 2022, the Company redeemed shares of its common stock as authorized by its Board of Directors (“Board”). Any redeemed shares are constructively retired and returned to an unissued status. The following table provides the number of shares repurchased, average price paid per share, and total amount paid for share repurchases for the years ended December 31, 2024, 2023, and 2022, excluding repurchases related to the withholding of common stock for employee taxes related to vested stock-based compensation arrangements and repurchases related to Put Options described below:
202420232022
Total number of shares repurchased254,828131,23749,286
Average price paid per share$98.36 $94.24 $90.00 
Total consideration paid for share repurchases (in millions)$25 $12 $
(b)Series A Preferred stock
Lineage, Inc. is authorized to issue up to 100,000,000 shares of preferred stock, $0.01 par value per share, of which 630 shares are designated as Series A Cumulative Non-Voting Preferred Stock of Lineage, Inc. (“Series A Preferred Stock”). Shares of Series A Preferred Stock have a $1,000 liquidation preference and a cumulative 12.0% per annum dividend preference. The Series A Preferred Stockholders have limited voting rights with respect to matters pertaining to the Series A Preferred Stock and no voting rights on matters submitted to the common stockholders of Lineage, Inc. for a vote. Additionally, the Series A Preferred Stock may be redeemed at Lineage, Inc.’s option for consideration equal to $1,000 per share plus all accrued and unpaid dividends thereon to and including the date fixed for redemption and are not convertible or exchangeable for any other property or securities of Lineage, Inc.
As of December 31, 2023 and 2022, and for all of 2024 prior to the Formation Transactions, there were 630 shares of Series A Preferred Stock issued and outstanding, of which 505 were held by BGLH. During the year ended December 31, 2024, all shares of Series A Preferred Stock were redeemed in exchange for cash consideration of $1 million, which included accrued dividends through the redemption date. No shares of Series A Preferred Stock were outstanding as of December 31, 2024.
Operating Partnership capital structure
The Operating Partnership’s capital structure as of December 31, 2024 and December 31, 2023 was as follows:
December 31, 2024December 31, 2023
Partnership common units owned by Lineage, Inc.228,191,656 — 
Partnership common units owned by Non-Company LPs984,089 — 
Legacy OP Class A Units & Legacy OP Class B Units owned by Non-Company LPs20,929,599 — 
Redeemable Legacy OP Class A Units owned by Non-Company LPs319,006 — 
LTIP Units held by Non-Company LPs2,995,153 — 
Class A units owned by Lineage, Inc.— 162,017,515 
Class A & B units owned by Non-Company LPs— 18,829,959 
Redeemable Class A units owned by Non-Company LPs— 1,260,182 
Total253,419,503 182,107,656 
Class C units in the Operating Partnership, which were reclassified into other interests in the Formation Transactions, are excluded from the above summary because their only claim on the underlying assets of the Operating Partnership was the distribution described below.
Noncontrolling interest in the Operating Partnership relates to the interest in the Operating Partnership owned by investors other than Lineage, Inc. The Company accounts for the partnership common units, Legacy Class A OP Units and Legacy Class B OP Units (collectively, “Legacy OP Units”), LTIP Units, and pre-IPO Class A, Class B, and Class C units held by Non-Company LPs and BG Cold based on their relative ownership percentage of the Operating Partnership. Each time the ownership percentage of the Operating Partnership held by Non-Company LPs and BG Cold changes, the Company records an adjustment to Noncontrolling interests with a corresponding adjustment in Additional paid-in capital - common stock to appropriately reflect the new ownership percentage and to reflect the Non-Company LPs’ and BG Cold’s share of all capital contributed to the Operating Partnership. All activity related to these interests held by Non-Company LPs is included within Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
(c)Noncontrolling Interest in Operating Partnership - Partnership common units
Partnership common units include all Operating Partnership capital interests not designated as another class of units in the Operating Partnership’s Agreement of Limited Partnership (the “Operating Partnership Agreement”). In connection with the Formation Transactions, all Class A units previously held by Lineage, Inc. were reclassified into partnership common units. Lineage, Inc. holds all partnership common units with the exception of those held by Non-Company LPs. Partnership common units held by Non-Company LPs represent a noncontrolling interest in the Operating Partnership and are included in Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
Partnership common units have certain redemption rights which enable the holders to cause the Operating Partnership to redeem their partnership common units in exchange for, at the Company’s option, cash per unit equal to the market price of the Company’s common shares at the time of the redemption or for the Company’s common shares on a one-for-one basis. The number of shares issuable upon exercise of the redemption rights will be adjusted upon the occurrence of share splits, mergers, or other share transactions which would have the effect of diluting the ownership interests of the holders of partnership common units. Such redemption rights generally may not be exercised until 14 months after the initial acquisition of the partnership common units, except for partnership common units obtained in exchange for the Legacy Class A OP Units, Legacy Class B OP Units, LTIP Units, and OPEUs described below, each of which have different holding periods. The Company may also redeem partnership common units in connection with a tender offer made at the Company’s option.
(d)Noncontrolling Interest in Operating Partnership - Legacy Class A OP Units, Legacy Class B OP Units, Class A, Class B, and Class C units
Prior to the IPO and Formation Transactions, Non-Company LPs held certain Class A and Class B units in the Operating Partnership. These units were exchanged for Legacy OP Units in the Formation Transactions. Class A and Class B units were both voting capital interests in the Operating Partnership and were similar to each other in all material respects, except that Class A units held by Non-Company LPs bore a Founders Equity Share (as described below) payable to Class C unit holders, whereas Class B units did not.
BG Cold, an affiliate of Bay Grove Management, held all outstanding Class C units of the Operating Partnership. Class C units provided BG Cold the right to receive a percentage distribution (“Founders Equity Share”) upon certain distributions made to Non-Company LPs who held Class A units of the Operating Partnership. Class C units also received a distribution upon certain repurchases and redemptions of Class A units of the Operating Partnership held by Non-Company LPs. The calculation of the Founders Equity Share borne by Class A units in the Operating Partnership held by Non-Company LPs varied depending on the sub-class of Class A units but generally amounted to a percentage of all value appreciation over certain thresholds. On a quarterly basis, BG Cold also received an advance distribution (“Advance Distribution”) against its future Founders Equity Share based on a formulaic amount of all capital contributed to the Operating Partnership after August 3, 2020. This Advance Distribution was an advance on the Class C Founders Equity Share to be paid upon the sale, redemption, liquidation of, or other distributions to, Class A units and would offset subsequent Class C unit Founders Equity Share distributions paid in conjunction with a hypothetical sale, redemption, liquidation, or other distribution.
BG Cold received a total of $26 million, $46 million, and $41 million in Advance Distributions during the years ended December 31, 2024, 2023, and 2022, respectively. The payments of the Advance Distribution during the year ended December 31, 2024 were the final payments of Advance Distribution and were only payable for the period through the date of the IPO.
Legacy OP Units are economically equivalent to partnership common units and hold the same voting rights. BG Lineage Holdings LHR, LLC serves as the representative of all Legacy OP Units (the “LHR”). As representative of the Legacy OP Units, the LHR is empowered to exercise the voting power for all Legacy OP Units. Legacy OP Units are not redeemable for cash or other consideration, but can be reclassified into an equal number of partnership common units at any time at the discretion of the LHR. All Legacy OP Units must be reclassified into partnership common units prior to the third anniversary of the IPO. Once converted, the partnership common units that are obtained in the conversion of Legacy OP Units are immediately redeemable in exchange for, at the Company’s option, cash per unit equal to the market price of the Company’s common shares at the time of redemption or for the Company’s common shares on a one-for-one basis. Legacy Class A OP Units and Legacy Class B OP Units are similar in all material respects except with regard to the continuation of Founders Equity Share described below.
Each Legacy Class A OP Unit is comprised of two sub-units that are legally separate interests, with one sub-unit referred to as the “A-Piece Sub-Unit” and the other sub-unit referred to as the “C-Piece Sub-Unit.” The A-Piece Sub-Units and the C-Piece Sub-Units exist to continue the calculation of Founders Equity Share due to BG Cold after the reclassification of the pre-existing Class A and Class C units. The holders of the A-Piece Sub-Units and C-Piece Sub-Units will each share in the settlement of Legacy Class A OP Units when they are ultimately reclassified into partnership common units, with the amount of partnership common units received by holders of A-Piece Sub-Units and C-Piece Sub-Units determined based on the calculation of Founders Equity Share described above. Legacy Class B OP Units do not have any sub-units and are not impacted by Founders Equity Share.
During the year ended December 31, 2024, 984,103 Legacy OP Units were reclassified into partnership common units.
(e)Noncontrolling Interest in Operating Partnership - LTIP Units
The Company grants interests in the Operating Partnership to certain members of management in the form of LTIP Units. LTIP Units are a form of voting interest in the Operating Partnership which may be subject to vesting requirements. Immediately upon the grant of an LTIP Unit, the recipient of the LTIP Unit is admitted into the Operating Partnership as a Non-Company LP. Holders of LTIP Units are entitled to receive distributions from the Operating Partnership as they are declared or in the event of a liquidation of the Operating Partnership on a pari passu basis with holders of other classes of Operating Partnership units, with the exception of certain LTIP Units which, prior to vesting, only receive 10% of any declared distributions. The LTIP Units are also entitled to share in the profits and losses of the Operating Partnership. Accordingly, both vested and unvested LTIP Units are accounted for as Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
Vested LTIP Units may be convertible into partnership common units. LTIP Units are only eligible to be converted into partnership common units if the capital account balance of the LTIP unitholder with respect to such LTIP Units is at least equal to Lineage, Inc.’s capital account balance with respect to an equal number of partnership common units, subject to certain adjustments (“capital account equivalence”). Once the LTIP Units have reached capital account equivalence and become vested, they may be converted into partnership common units on a one-for-one basis. Partnership common units obtained after conversion from the LTIP Units are redeemable in exchange for, at the Company’s option, cash per unit equal to the market price per share of the Company’s common stock at the time of redemption or for shares of the Company’s common stock on a one-for-one basis, in each case subject to certain adjustments. Partnership common units obtained after conversion from LTIP Units may not be redeemed until the 18 month anniversary of the date that the LTIP Units were originally granted (or such longer period as may be provided in the applicable LTIP Unit award agreement).
(f)Redeemable Noncontrolling Interests - Operating Partnership Units
Certain Operating Partnership units held by Non-Company LPs are redeemable at the greater of a fixed redemption amount or fair value if certain liquidation events do not occur. Under ASC 810, Consolidation, the noncontrolling interest is adjusted each reporting period for income (loss) attributable to the noncontrolling interest based on the relative ownership percentage of these Non-Company LPs. Each reporting period, the Company accretes the changes in the redemption value of the redeemable noncontrolling interest over the period of issuance to the earliest redemption date and records an adjustment if the accreted redemption value is greater than the ASC 810 carrying value. These adjustments, if any, are affected by charges against equity. In accordance with ASC 480, Distinguishing Liabilities From Equity, the Company elected to apply the “Equity Classification — Entire Adjustment Method,” which treats the entire adjustment for the redeemable noncontrolling interests to an amount other than the ASC 810 carrying value as an adjustment to equity using retained earnings (or additional paid-in capital in absence of retained earnings). The Company’s adjustments are recorded to Additional paid-in capital - common stock in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity because the Company is in an accumulated deficit position. These adjustments to equity are not a component of net income, however, they are accounted for in the Company’s calculations of earnings (loss) per share (“EPS”) as disclosed in Note 22, Earnings (loss) per share.
In connection with the acquisition of MTC Logistics Holdings, LLC and certain real property (together with its subsidiaries, “MTC Logistics”), the Company entered into an Equity Purchase Agreement with the sellers of MTC Logistics. Under the terms of the agreement, the sellers acquired certain Class A units of the Operating Partnership and the sellers had a one-time right as of March 1, 2025 to put all, or a portion of, the units for cash. Upon the exercise of the put right, the price to be paid for the redeemable noncontrolling interests would have been the current fair market value of the redeemable noncontrolling interest, subject to a minimum price (“floor”) equivalent to $34 million if the put right is exercised for all the units. In lieu of redemption, the sellers may have elected to receive any combination of cash and/or additional Operating Partnership units that equaled the excess of $34 million over the fair market value of the units as of the election date.
In connection with the Formation Transactions, these units were reclassified into Legacy Class A-4 OP units that provide the holders with similar redemption rights as of March 1, 2025. These redemption rights, which must be exercised on or prior to April 15, 2025, allow the holders of Legacy Class A-4 OP units to (1) redeem any or all of the Legacy Class A-4 OP units at a guaranteed floor of $106.59 (less certain distributions received in cash after June 26, 2024, which equates to $106.21 as of December 31, 2024) or, if greater, the then-current fair market value of the Legacy Class A-4 OP units to be redeemed or (2) receive a one-time true-up paid in cash or through the issuance of new Legacy Class A-4 OP units or new common units (or any combination of cash and units) in the amount by which the guaranteed minimum value of $106.59 per unit (less certain distributions received in cash after June 26, 2024, which equates to $106.21 as of December 31, 2024) exceeds the then-current fair market value of the Legacy Class A-4 OP units. Legacy Class A-4 OP units can also be reclassified into an equal number of common units at any time as may be agreed by the holders of Legacy Class A-4 OP units and the LHR, or under certain other circumstances at the discretion of the LHR acting as representative of such holders. Legacy Class A-4 OP units are comprised of A-Piece Sub-Units and C-Piece Sub-Units similar to other Legacy Class A OP units and any redemption of Legacy Class A-4 OP units would require the settlement of any accrued Founders Equity Share through the date of the redemption, which may increase the per unit payment by the Operating Partnership required in connection with any redemption of these units.
Both the Class A units and the Legacy Class A-4 OP units held by the sellers of MTC Logistics before and after the Formation Transactions are accounted for as Redeemable noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity due to the put right held by the sellers. The required accretion adjustments related to these units include the impact of Founders Equity Share.
In connection with the acquisition of Cherry Hill Joliet, LLC, 279 Marquette Drive, LLC, Joliet Cold Storage, LLC, and Bolingbrook Cold Storage, LLC (collectively, “JCS”) in 2021, the Company entered into an Equity Purchase Agreement with the sellers of JCS. Under the terms of the agreement, the sellers acquired 941,176 Class A units of the Operating Partnership, and the sellers had a one-time right as of February 1, 2024 to put all, or a portion of, the units for cash. These units were accounted for as Redeemable noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity due to the put right held by the sellers. Upon the exercise of the put right, the price to be paid for the redeemable noncontrolling interests was the current fair market value of the redeemable noncontrolling interest, subject to a floor equivalent to $97 million if the put right was exercised for all the units. Any redemption also required a distribution of any accrued but unpaid Founders Equity Share through the date of redemption, and the required accretion adjustments related to these units included the impact of the Founders Equity Share.
On February 1, 2024, one of the holders of these units elected to exercise their redemption rights for 61,593 units in exchange for total proceeds of $6 million. As a result of the partial redemption, BG Cold received a distribution of $1 million in respect of Founders Equity Share. The holders waived their redemption rights for their remaining 879,583 units, and the units remained outstanding, which resulted in a reclassification of the redeemable noncontrolling interest to noncontrolling interest in the Operating Partnership. The difference between the carrying value of the redeemable noncontrolling interest and the ASC 810 carrying value for the remaining noncontrolling interest was recognized in Additional paid-in capital - common stock in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
LLH Capital Structure
The Operating Partnership owns all outstanding equity interests of LLH except for those held by BG Maverick and holds all outstanding common units in LLH. Prior to the IPO and Formation Transactions, LLH MGMT and LLH MGMT II also held interests in LLH. The equity interests held by BG Maverick, LLH MGMT, and LLH MGMT II are accounted for as Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
(g)OPEUs and Class D Interests in LLH
Prior to the IPO and Formation Transactions, BG Maverick held all outstanding Class D units in LLH. Class D units in LLH were non-voting profits interests. In respect of these interests, BG Maverick was entitled to receive a formulaic annual amount of income and profits that was payable only in a liquidity event. The Company concluded that the Class D units in LLH held by BG Maverick did not have the substantive risks and rewards of equity ownership of LLH, and therefore did not represent a substantive class of equity in LLH and were not recorded as Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity. As the payment of the distribution in respect of Class D units in LLH was contingent upon the occurrence of a liquidity event that was not considered probable to occur, the Company did not record a liability for the amounts to be paid, in accordance with ASC 450, Contingencies.
As a result of the IPO and Formation Transactions, the Class D units in LLH held by BG Maverick became payable. The Company recognized an expense of $185 million associated with the Class D interests in LLH during the year ended December 31, 2024. In addition, the previous operating services agreement between LLH and Bay Grove described in Note 19, Related-party balances was terminated and Bay Grove’s right to receive distributions in respect of Class D units in LLH was suspended in exchange for a one-time increase of $200 million (the “Internalization”). These amounts are included within Acquisition, transaction, and other expense in the consolidated statements of operations and comprehensive income (loss).
A portion of these amounts equal to $198 million was allocated to the Operating Partnership, the effect of which is that all Advance Distributions described above are repaid and the full Founders Equity Share will be paid to holders of C-Piece Sub-Units in connection with any sale, redemption, or liquidation of, or other distributions to, Legacy Class A OP Units. In settlement of the remaining obligations due to BG Maverick in connection with Class D units in LLH and the Internalization, LLH issued 2,447,990 Operating Partnership Equivalent Units (“OPEUs”). OPEUs are a voting capital interest in LLH which are similar in all material respects to the common units of LLH held by the Operating Partnership. At any time beginning after July 24, 2026, any holder of OPEUs may require that the Operating Partnership exchange the OPEUs for partnership common units on a one-for-one basis. Any partnership common units issued in exchange for OPEUs may not be redeemed until after all Legacy OP Units have been reclassified into partnership common units. OPEUs are recorded as Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity based on their relative ownership in LLH.
In connection with the Formation Transactions, LLH repurchased 986,842 OPEUs from BG Maverick in exchange for cash proceeds of $75 million. The excess of this redemption payment over the carrying value of the OPEUs was recognized in Additional paid-in capital - common stock.
As of December 31, 2024, there were 1,461,148 OPEUs outstanding, which represents 0.6% ownership in LLH.
(h)Management Profits Interests Class C units
The Company had previously granted interests in LLH MGMT and LLH MGMT II to certain members of management. LLH MGMT and LLH MGMT II held all outstanding Class C units in LLH (“Management Profits Interests Class C units”). Management Profits Interests Class C units entitled LLH MGMT and LLH MGMT II, and, by extension, certain members of management, to a formulaic amount of the profits of LLH, generally based on the growth of the Company’s share price over a certain threshold, subject to certain adjustments.
The Company accounted for Management Profits Interests Class C units held by LLH MGMT and LLH MGMT II based on the total value of all Management Profits Interests Class C units in a hypothetical liquidation of the Company. Under this method, the amounts of income and loss attributed to Management Profits Interests Class C units reflect the change in the amounts LLH MGMT and LLH MGMT II would hypothetically receive at each balance sheet date. This method assumes that the proceeds available for distribution would be equivalent to the equity of the Company, as determined under GAAP. All activity related to Management Profits Interests Class
C units is included within Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
In connection with the Formation Transactions, vested Management Profits Interests Class C units that had met the required value threshold were exchanged for Legacy Class B OP Units or shares of Company common stock. Unvested Management Profits Interests Class C units were terminated. The Company issued replacement awards for unvested Management Profits Interests Class C unit holders and certain vested Management Profits Interests Class C units that had not met required value thresholds under the 2024 Plan (as defined below) in the form of time-based restricted stock units (“RSUs”) and/or time-based LTIP Units, as further described in Note 18, Stock-based compensation. No Management Profits Interests Class C units remain outstanding as of December 31, 2024. The noncontrolling interest previously recognized related to vested Management Profits Interest Class C units was reclassified into other forms of stockholders’ equity, as applicable, with the difference between the carrying value of the Management Profits Interest Class C units and the Legacy Class B OP Units and shares of common stock recognized as an adjustment to Additional paid-in capital - common stock.
On certain occasions, the Company offered a repurchase opportunity for certain Management Profits Interests Class C units by offering cash settlement to repurchase units at their current fair market value. Certain Management Profits Interests Class C units were redeemed in exchange for a cash total of $13 million and $25 million during the years ended December 31, 2023 and 2022, respectively. No such redemptions occurred during the year ended December 31, 2024. In the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity, the carrying value of the redeemed units is recorded as a reduction of Noncontrolling interests, while the excess of the redemption payments over the carrying value of the redeemed units is recorded as a reduction of Additional paid-in capital - common stock.
Other Noncontrolling interests
Certain subsidiaries of LLH have also issued equity interests to third parties. All of these equity interests are accounted for as Noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
(i)Noncontrolling Interests in Other Consolidated Subsidiaries
Noncontrolling interests in Other Consolidated Subsidiaries include entities other than the Operating Partnership in which the Company has a controlling interest but which are not wholly owned by the Company. Third parties own the following interests in the below Other Consolidated Subsidiaries:
December 31, 2024December 31, 2023
Cool Port Oakland Holdings, LLC13.3 %13.3 %
Lineage Jiuheng Logistics (HK) Group Company Ltd.40.0 %40.0 %
Kloosterboer BLG Coldstore GmbH49.0 %49.0 %
Turvo India Pvt. Ltd.1.0 %1.0 %
In addition to the third-party interests detailed above, Noncontrolling interests in Other Consolidated Subsidiaries also include Series A Preferred shares issued by each of the Company’s REIT subsidiaries to third-party investors. Each REIT subsidiary has issued Series A Preferred shares, which are non-voting shares that have a $1,000 liquidation preference and a cumulative 12.0% per annum dividend preference. The REIT subsidiary Series A Preferred shares may be redeemed at the Company’s option for consideration equal to $1,000 plus all accrued and unpaid dividends thereon to and including the date fixed for redemption and are not convertible or exchangeable for any other property or securities of the Company.
On January 7, 2022, Kenyon Zero Storage, Inc. (“Kenyon”) issued 125 preferred shares in order to become a REIT subsidiary. On June 1, 2022, when Kenyon was merged out of existence, the Company redeemed the then outstanding 125 Kenyon preferred shares for $1,000 per share plus all unpaid dividends and a redemption premium of $100 per unit.
On January 12, 2023, Lineage Logistics CC Holdings, LLC issued 123 preferred shares in order to become a REIT subsidiary. The Company’s REIT subsidiaries had an aggregate amount of 373, 373, and 250 Series A Preferred shares held by third parties outstanding as of December 31, 2024, 2023, and 2022, respectively.
(j)Convertible Redeemable Noncontrolling Interests - Preference Shares
On October 1, 2021 (“Closing Date”), the Company acquired 100% of the outstanding equity interests in Kloosterboer Group B.V. and its subsidiaries (“Kloosterboer”). Pursuant to the terms of the Sale and Purchase Agreement and the Investment Agreement executed on the Closing Date, the seller (the “Co-Investor”) elected to reinvest €200 million in the Company’s newly formed Dutch subsidiary in the form of 2,952,738 non-voting preferred equity instruments with a per share nominal value of €0.007 (the “Preference Shares”) issued on the Closing Date. The Preference Shares accrue a fixed, cumulative, preferential dividend at the rate of 14% per annum until the second anniversary of the Closing Date, and 10% per annum thereafter, compounded annually. Once per year, the Co-Investor has a regular redemption right. Further, the Co-Investor has special redemption rights upon the occurrence of certain events.
The Investment Agreement also provided the holder of the Preference Shares conversion rights upon the occurrence of certain events. The conversion rights were structured to track the economic performance of select Class A units of the Operating Partnership if the Company did not complete an initial public offering and to track the economic performance of common stock of Lineage, Inc. if the Company did complete an initial public offering (“Tracker Shares”). To the extent that the Co-Investor did not exercise its right to conversion, all outstanding Preference Shares, including all unpaid, accrued preferential dividends, shall be mandatorily redeemed for cash by the Company upon the fifth anniversary of the Closing Date. The accrued preferential dividend would only be paid upon a regular redemption of the Preference Shares and would not have been payable if the Co-Investor exercised its conversion or special redemption right.
The Company has applied the guidance under ASC 480-10-S99-3A on the classification and subsequent measurement of Preference Shares. The Preference Shares represented a redeemable noncontrolling interest in the Company and were presented within Redeemable noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity. The Preference Shares qualified for classification in temporary equity (outside of Stockholders’ equity) because the redemption feature was not solely within the control of the Company. As the Preference Shares were currently redeemable, the Company measured redeemable noncontrolling interests at the greater of (i) the initial carrying amount and dividends or (ii) the maximum redemption value, including accrued dividends payable under the redemption feature as of the balance sheet date. Required redeemable noncontrolling interest adjustments were recorded as an increase or decrease to Redeemable noncontrolling interests, with an offsetting adjustment to Additional paid-in capital - common stock.
In October 2022, the Co-Investor exercised the regular redemption right and the Company redeemed 738,185 Preference Shares for a total of $56 million, including $7 million of preferential dividends accrued through the redemption date. Commensurate with the percentage of the then-outstanding Preference Shares redeemed, the Company derecognized $77 million (or 25%) of the redeemable noncontrolling interest carrying value upon redemption. The difference between the consideration paid to acquire the redeemed Preference Shares and the carrying amount of those Preference Shares is recorded to Additional paid-in capital - common stock in a manner similar to the Company’s treatment of dividends paid on preferred stock.
The Co-Investor informed the Company that they would not exercise the right to convert the Preference Shares into Tracker Shares upon IPO. Upon this election, all outstanding Preference Shares, including all unpaid, accrued preferential dividends, became mandatorily redeemable in exchange for cash or a variable number of
shares of the Company’s common stock. As a result, upon completion of the IPO, the Preference Shares were reclassified in the consolidated balance sheets from Redeemable noncontrolling interests to Other long-term liabilities based on the fair value of the liability at the time of reclassification. See Note 17, Other long-term liabilities for additional information.
During the years ended December 31, 2024, 2023, and 2022, the Company recorded net redeemable noncontrolling interest adjustments, representing the effect of foreign currency on the carrying amount and accrued dividends payable. A portion of the net redeemable noncontrolling interest adjustments during the year ended December 31, 2024 represent the adjustments for the period prior to the IPO. As of December 31, 2023, there were 2,214,553 Preference Shares outstanding. As of December 31, 2023, the ending redeemable noncontrolling interest balance of $221 million represented the maximum redemption value of the Preference Shares.
(k)Redeemable Noncontrolling Interests - Operating Subsidiaries
In April 2020, the Company acquired a controlling 50.8% ownership in Flexible Automation Innovative Solutions NV (“FAIS”). After five years from the purchase date, and up to fifteen years after the purchase date, the noncontrolling shareholders had the right to sell to the Company their shares at a fixed price in accordance with the purchase agreement.
In October 2022, the Company purchased the remaining noncontrolling shareholders’ interest in FAIS in a transaction that was separate from the put right described above. As consideration for the acquisition of the noncontrolling shareholders’ interest, the Company issued a promissory note to the sellers, which the sellers assigned to BGLH in exchange for the issuance of BGLH equity interests in the amount of $10 million. The fair value of the equity issued by BGLH was the price at which equity was issued to third-party investors in arms’ length transactions in connection with other BGLH capital raising activities. The promissory note acquired by BGLH was contributed to the Company on the acquisition date. FAIS is now a wholly owned subsidiary of the Company.
In August 2023, the Company acquired a 75.0% ownership in Ha Noi Steel Pipe Joint Stock Company (“SK Logistics”). On September 30, 2025 or September 30, 2026, the noncontrolling shareholders have the right to sell the remaining 25.0% of SK Logistics to the Company at a formulaic price based on certain financial metrics of SK Logistics in the preceding calendar year. This right expires, if not exercised, on September 30, 2026.
The noncontrolling shareholders’ interests in FAIS represented, and the noncontrolling shareholders’ interests in SK Logistics continue to represent, redeemable noncontrolling interests in the Company and are presented within Redeemable noncontrolling interests in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity. Similar to the redeemable Operating Partnership Units described above, the Company accretes the changes in the redemption value of the redeemable noncontrolling interests over the period of issuance to the earliest redemption date and, if necessary, records an adjustment to the redeemable noncontrolling interest. The Company’s adjustments are recorded to Additional paid-in capital - common stock in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
Dividends and Distributions
The following table summarizes dividends declared to common stockholders during fiscal 2024.
Quarter EndedRecord DatePayment DateDividend per Common ShareDividend Payment (in millions)
September 30, 2024 (1)
September 30, 2024October 21, 2024$0.38 $87 
December 31, 2024December 31, 2024January 21, 2025$0.5275 $120 
__________________
(1) The dividend is prorated for the period commencing on July 26, 2024, the date the Company’s initial public offering was consummated, and ending on September 30, 2024.
Concurrently with the declaration of the dividend on common stock, Lineage, Inc., as general partner of the Operating Partnership, authorized the Operating Partnership to make distributions to the holders of partnership common units, Legacy OP Units, and LTIP Units. The Operating Partnership also makes tax payments on behalf of its partners, which constitute additional insignificant distributions. The Operating Partnership, as managing member of LLH, authorized LLH to make distributions to the holders of common units in LLH and OPEUs. As further described in Note 18, Stock-based compensation, RSUs accrue dividend equivalents as the Company declares dividends on its common stock, and upon the vesting of the RSUs, the plan participant receives the dividend payment.
In the consolidated balance sheets as of December 31, 2024, all unpaid dividend and distribution amounts which will be paid within one year are included in Accrued dividends and distributions, and all unpaid dividend and distribution amounts which will be paid in more than one year are included within Other long-term liabilities. The only amounts which will be payable in more than one year are those payable with respect to dividend equivalents which vest in more than one year. In the consolidated balance sheets as of December 31, 2023, all unpaid dividend and distribution amounts are included in Accrued dividends and distributions. Intercompany distributions from LLH to the Operating Partnership and from the Operating Partnership to Lineage, Inc. are eliminated in consolidation.
Put options
In connection with the Formation Transactions, the Company executed a put option agreement, which provides special redemption rights and top-up rights, each as defined below, that mirror the rights of certain classes of BGLH equity interests (the “Put Options”). Pursuant to the Put Options, BGLH has the right to either:
Distribute, in various installments from September 2024 through December 2025 (the “Put Option Exercise Window”) up to 2,036,738 shares of the Company’s common stock held by BGLH to certain holders of BGLH equity interests, and these holders then have the individual right to cause the Company to purchase any or all of these shares for an amount equal to a contractual guaranteed minimum price or, in some cases, if greater, the then-current fair market value of the shares of the Company’s common stock as of a specified date.
In some cases, demand a top-up through a cash payment or through the issuance of additional shares of the Company’s common stock in exchange for no proceeds, or any combination thereof, in an amount equal to the amount by which the contractual guaranteed minimum price exceeds the then-then current fair market value of shares of the Company’s common stock at specified times during the Put Option Exercise Window.
The contractual guaranteed minimum price will be reduced by any distributions received by the holders of the BGLH equity interests, which are paid by BGLH using funds received by BGLH from payments of dividends by the Company. The Company has assessed the Put Options as freestanding financial instruments which are classified as liabilities under ASC 480, because the Put Options represent written put options on the Company’s common stock which may be net cash settled or net share settled. Upon the execution of the put option agreement, the Company recorded liabilities for the Put Options based on fair value, with an offsetting charge to Retained earnings (accumulated deficit) in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity during the year ended December 31, 2024. Since the Put Option Exercise Window for all remaining Put Options is within one year of the
balance sheet date, the associated liabilities are recorded in Accounts payable and accrued liabilities in the consolidated balance sheets.
The Company calculates the fair value of the Put Options utilizing a Monte Carlo simulation to estimate the ultimate Company obligation during the Put Option Exercise Window. For each simulated path, the market price of the shares of the Company’s common stock relative to the contractual guaranteed minimum price is estimated during the Put Option Exercise Window, which determines the Company’s obligation under each Put Option. The fair value of the Put Options is the average discounted obligation across all simulation paths. The Company remeasures this liability at fair value on a recurring basis, as described in Note 13, Fair value measurements, and adjustments to the fair value are recorded within Other nonoperating income (expense), net in the consolidated statements of operations and comprehensive income (loss).
On November 4, 2024, a Put Option with an Exercise Window of September 1, 2024 to October 16, 2024 was settled. As a result of this settlement, the Company repurchased 221,821 shares of its common stock in exchange for cash payment of $26 million. The Company also made a top-up payment in cash of $1 million with respect to 28,854 shares of its common stock. There are no further redemption or top-up payment rights associated with this Put Option.
On December 18, 2024, a Put Option with an Exercise Window of November 1, 2024 to December 16, 2024 was settled. As a result of this settlement, the Company made a top-up payment in cash of $17 million, which equaled the excess of the contractual guaranteed minimum price over the then-current fair market value of 551,703 shares of the Company’s common stock. This Put Option did not contain redemption rights and no further top-up rights exist related to this Put Option.
In connection with these settlements, the top-up payments and the excess of the repurchase proceeds over the fair market value of the Company’s common shares were recorded as a reduction of the Put Option liability included within Accounts payable and accrued liabilities in the consolidated balance sheets. The repurchase proceeds which were not in excess of the fair market value of the Company’s common shares were recorded as reductions to common stock and Additional paid-in capital - common stock in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity.
A summary of the remaining outstanding Put Options, by Put Option Exercise Window, as of December 31, 2024 is as follows:
(dollars in millions)Shares subject to Put OptionLiabilityIntrinsic ValueMaximum Redemption Value
June 1, 2025 to June 6, 2025616,022 $42 $42 $79 
September 1, 2025 to September 8, 20251,058,328 56 56 120 
October 3, 2025 to October 10, 2025111,713 16 
Total1,786,063 $107 $107 $215 
In the table above, intrinsic value represents the amount that would be paid as of December 31, 2024 to settle the Put Option. Intrinsic value represents the excess of the contractual guaranteed minimum price over the fair market value of the Company’s common shares, each as defined in the put option agreement. The maximum redemption value represents the maximum amount that the Company could be required to pay to redeem the associated shares, assuming the Company’s common shares had a fair value of $0.
v3.25.0.1
Revenue
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Revenue Revenue
The following table disaggregates the Company’s net revenues by major stream and reportable segment.
Year Ended December 31,
(in millions)202420232022
Warehousing operations$3,477 $3,471 $3,076 
Warehouse lease revenues271 259 244 
Managed services119 97 79 
Other20 30 33 
Total Global Warehousing3,887 3,857 3,432 
Transportation797 859 935 
Food sales208 229 207 
Redistribution revenues206 193 173 
E-commerce and other167 130 111 
Railcar lease revenues75 74 70 
Total Global Integrated Solutions1,453 1,485 1,496 
Total net revenues$5,340 $5,342 $4,928 
The Company has no material warranties or obligations for allowances, refunds, or other similar obligations. As a practical expedient, the Company does not assess whether a contract has a significant financing component, as the period between the transfer of service to the customer and the receipt of customer payment is less than a year.
As of December 31, 2024, the Company had $1,127 million of remaining unsatisfied performance obligations from contracts with customers subject to a non-cancellable term and within contracts that have an original expected duration exceeding one year. These obligations also do not include variable consideration beyond the non-cancellable term, which, due to the inability to quantify by estimate, is fully constrained. The Company expects to recognize 18.6% of these remaining performance obligations as revenue over the next 12 months and the remaining 81.4% to be recognized over a weighted average period of 9.9 years through 2043.
Accounts receivable balances related to contracts with customers were $719 million and $805 million as of December 31, 2024 and December 31, 2023, respectively.
Deferred revenue balances related to contracts with customers were $81 million and $93 million as of December 31, 2024 and December 31, 2023, respectively. Substantially all revenue that was included in the deferred revenue balances at the beginning of 2024 and 2023 has been recognized as of December 31, 2024 and 2023, respectively, and represents revenue from the satisfaction of storage and handling services billed in advance.
Future minimum lease payments under operating leases, including railcar leases and subleases, with original terms in excess of one year to be received from customers for each of the next five years and thereafter are as follows (in millions):
Year ending December 31:
2025$247 
2026216 
2027174 
2028142 
2029130 
2030 and thereafter748 
Total$1,657 
v3.25.0.1
Business combinations, asset acquisitions, and divestitures
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Business combinations, asset acquisitions, and divestitures Business combinations, asset acquisitions, and divestitures
2024 Business Combinations
The following acquisitions took place during the year ended December 31, 2024. The initial accounting for the 2024 business combinations has been completed on a preliminary basis. The primary areas of acquisition accounting that are not yet finalized relate to the valuation of all acquired real estate assets, intangible assets, and related income tax assets and liabilities. The Company’s estimates and assumptions are subject to change during the measurement period, not to exceed one year from the acquisition date, and actual values may materially differ from the preliminary estimates. The Company’s consolidated statements of operations and comprehensive income (loss), redeemable noncontrolling interests and equity, and cash flows include the results of operations for these acquired businesses since the date of acquisition for the year ended December 31, 2024. Pro forma results of operations have not been presented because those effects of 2024 acquisitions, individually and in the aggregate, were not material to the Company’s consolidated results of operations.
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2024, inclusive of any measurement period adjustments.
(in millions)ColdPoint Logistics
Other1
Fair value of consideration transferred
Cash consideration$223 $110 
Contingent consideration— 12 
Total consideration$223 $122 
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents$— $
Accounts receivable, net, prepaid expenses, and other current assets
Property, plant, and equipment160 96 
Right-of-use assets and other non-current assets— 13 
Customer relationships (included in other intangibles)41 26 
Accounts payable, accrued liabilities, and other current liabilities(4)(7)
Lease obligations and other non-current liabilities— (13)
Deferred income tax liabilities— (23)
Long-term debt— (14)
Total identified net assets$205 $87 
Goodwill$18 $35 
1The measurement period adjustments were primarily related to property, plant, and equipment and goodwill and were not material.
(a)ColdPoint Logistics
On November 1, 2024, the Company acquired a warehouse and operating assets of ColdPoint Logistics Warehouse, LLC and ColdPoint Logistics Real Estate, LLC (collectively referred to as “ColdPoint Logistics”) through an asset purchase agreement. The facility provides temperature-controlled storage in the Greater Kansas City area. The purpose of this acquisition was to expand the Company’s growth and strengthening of the Company’s warehousing presence in the central region of the US, with direct access to major ports via onsite rail.
The goodwill associated with this acquisition is primarily attributable to the synergies and strategic benefits of strengthening the Company’s warehousing network offerings in the region and was allocated to the Company’s Global Warehousing segment. The goodwill is amortizable for income tax purposes.
(b)Other
During 2024, the Company completed other business combinations to expand the Company’s growth and strengthening of the Company’s warehousing and transportation network in Canada, Belgium, and Western Australia and providing access to the second largest port in Europe (Belgium). The goodwill associated with these acquisitions is primarily attributable to the synergies and strategic benefits provided by the expansion of the Company’s offerings in those regions and was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments. The goodwill is not amortizable for income tax purposes.
2024 Real Estate Acquisitions
(a)Eurofrigor
On June 28, 2024, the Company acquired all of the outstanding equity of Eurofrigor S.r.l. Magazzini Generali (“Eurofrigor”) through a quota purchase agreement for $18 million ($15 million net of cash acquired). Eurofrigor owns and operates a temperature-controlled warehouse facility in Controguerra, Italy. The transaction has been accounted for as an asset acquisition under ASC 805, Business Combinations.
2023 Business Combinations
The following acquisitions took place during the year ended December 31, 2023. All accounting for these acquisitions is final. The consolidated statements of operations and comprehensive income (loss), redeemable noncontrolling interests and equity, and cash flows include the results of operations for these acquired businesses since the date of acquisition for the years ended December 31, 2024 and 2023. Pro forma results of operations have not been presented because the effects of 2023 acquisitions, individually and in the aggregate, were not material to the Company’s consolidated results of operations.
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2023, inclusive of any measurement period adjustments.
(in millions)
Burris1
NOVA Coldstore Corp.1
Other
Fair value of consideration transferred
Cash consideration$148 $80 $39 
Deferred cash consideration— — 14 
Issuance of equity— — 
Contingent consideration— — 
Total$148 $86 $55 
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents$— $$
Accounts receivable, net, prepaid expenses, and other current assets14 
Inventories22 — — 
Property, plant, and equipment108 40 23 
Customer relationships (included in other intangible assets)10 21 18 
Operating lease right-of-use assets, deferred income tax assets, and other assets
Accounts payable, accrued liabilities, and deferred revenue(11)— — 
Operating lease obligations and deferred income tax liabilities(4)— (7)
Long-term debt— — (3)
Redeemable noncontrolling interest— — (7)
Total identified net assets$144 $64 $30 
Goodwill$4 $22 $25 
1The measurement period adjustments were primarily related to accounts receivable, accounts payable, and goodwill and were not material.
(a)Burris
On October 2, 2023, the Company acquired all of the outstanding equity of certain subsidiaries from Burris Logistics, as well as certain facilities and related assets (collectively, “Burris”) through an asset purchase agreement. The Burris assets include eight facilities in Lakeland, Florida; Jacksonville, Florida; McDonough, Georgia; Edmond, Oklahoma; New Castle, Delaware; Waukesha, Wisconsin; and Federalsburg, Maryland. These facilities provide a mix of temperature-controlled warehousing services and e-commerce fulfillment.
The goodwill associated with this acquisition is primarily attributable to the strategic benefits of strengthening the Company’s warehousing network in the Eastern and Midwestern United States and expansion of its existing e-commerce fulfillment business. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments and was not amortizable for income tax purposes.
(b)NOVA Coldstore
On October 2, 2023, the Company acquired all the outstanding equity interests of Mountain Dog Operating, LLC, Big Dog Operating, LLC, and NOVA Coldstore Corp. (collectively, “NOVA Coldstore”). NOVA Coldstore is a provider of temperature-controlled warehousing services through its two facilities in Massachusetts.
In connection with the transaction described above, Lineage OP issued equity interests to the sellers in the amount of $6 million as consideration for certain of the equity interests in NOVA Coldstore. The fair value of the equity issued by Lineage OP was the price at which equity was issued to third-party investors in arms’ length transactions in connection with other Lineage OP capital raising activities.
The goodwill associated with this acquisition is primarily attributable to the strategic benefits of strengthening the Company’s warehousing network in the North Eastern United States. The goodwill was attributable to the Company’s Global Warehousing segment and was not amortizable for income tax purposes.
(c)Other Business Combinations
During the year ended December 31, 2023, the Company completed other business combinations to expand the Company’s growth and strengthening of the Company’s warehousing and end-to-end logistics solution offerings in the respective regions. The goodwill associated with these acquisitions is primarily attributable to the synergies and strategic benefits provided by the expansion of the Company’s offerings in those regions. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments and was not amortizable for income tax purposes.
2023 Divestitures
During the year ended December 31, 2023, as part of the Company’s continued focus on increasing profitability, the Company completed the sale of its 75% interest in Erweda BV and its subsidiaries. The cash consideration transferred was immaterial. Erweda BV was included in the Global Integrated Solutions segment and remains a supplier for the Company’s food sales business. During year ended December 31, 2023, the Company recognized a net loss on sale of Erweda BV of $21 million, included in Other nonoperating income (expense), net on the consolidated statements of operations and comprehensive income (loss) and derecognized noncontrolling interests in the amount of $4 million.
2023 Real Estate Acquisitions
During the year ended December 31, 2023, the Company acquired one property in Chistchurch, New Zealand, qualifying as an asset acquisition under ASC 805, Business Combinations, for total cash consideration of $13 million.
2022 Business Combinations
The following acquisitions took place during the year ended December 31, 2022. All accounting for these acquisitions is final. The consolidated statements of operations and comprehensive income (loss), redeemable noncontrolling interests and equity, and cash flows include the results of operations for these acquired businesses since the date of acquisition for the years ended December 31, 2024, 2023, and 2022. Pro forma results of operations have not been presented because the effects of 2022 acquisitions, individually and in the aggregate, were not material to the Company’s consolidated results of operations.
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2022.
(in millions)MTC LogisticsMandai LinkTurvoVersaColdTransportes Fuentes GroupOther
Fair value of consideration transferred
Cash consideration$157 $89 $155 $1,078 $76 $155 
Issuance of equity26 — 55 — 14 
Contingent consideration— — — 22 — 
Total$183 $89 $210 $1,100 $90 $164 
Total identified net assets acquired$150 $58 $40 $823 $60 $126 
Goodwill$33 $31 $170 $277 $30 $38 
(a)MTC Logistics
On March 1, 2022, the Company acquired all the outstanding equity interests of MTC Logistics through an asset purchase agreement. MTC Logistics is a provider of warehousing services including cold storage, blast freezing, import/export transportation, and drayage through its four facilities in Maryland, Delaware, and Alabama.
In connection with the transaction described above, Lineage OP issued equity interests to the sellers in the amount of $26 million as consideration for certain of the equity interests in MTC Logistics. The fair value of the equity issued by Lineage OP was the price at which equity was issued to third-party investors in arms’ length transactions in connection with other Lineage OP capital raising activities.
The goodwill associated with this acquisition was primarily attributable to the strategic benefits provided by MTC Logistics’ strong presence in key ports along the U.S. East and Gulf coasts. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments. Of the total $33 million of goodwill associated with this acquisition, $6 million is amortizable for income tax purposes.
(b)Mandai Link
On April 29, 2022, the Company acquired all the outstanding equity interests of Mandai Link Logistics Pt. Ltd., through the acquisition of the equity interests of its parent corporation Pin Corporation Pte. Ltd., and its affiliate LinkRich (S) Pte. Ltd. (collectively, “Mandai Link”). Mandai Link is a provider of refrigerated food distribution services, including logistic and cold storage warehousing in Singapore.
The goodwill associated with this acquisition was primarily attributable to the Company’s market entry into Singapore where Mandai Link is a market leader, strengthening the Company’s presence in South East Asia and providing a platform for growth across the region. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments and is not amortizable for income tax purposes.
(c)Turvo
On June 1, 2022, the Company acquired all the outstanding equity interests of Turvo, Inc. (together with its subsidiaries, “Turvo”). Turvo is a software developer that specializes in providing a real-time, collaborative logistics platform that connects shippers, logistics providers, carriers, and other parties across the supply chain through cloud-based software and mobile applications.
In connection with the transaction described above, BGLH issued equity interests to the sellers in the amount of $55 million as consideration for certain of the equity interests in Turvo. The fair value of the equity issued by BGLH was the price at which equity was issued to third-party investors in arms’ length transactions in
connection with other BGLH capital raising activities. The equity interests were contributed to the Company on the acquisition date.
The goodwill associated with this acquisition was primarily attributable to the strategic opportunities to both enhance the integration of Turvo’s software into Lineage’s transportation management service offerings provided to existing customers and expand into new and adjacent markets under the Turvo brand name, as well as its assembled workforce. The goodwill was recorded within the Company’s Global Integrated Solutions segment and is not amortizable for income tax purposes.
(d)VersaCold
On August 2, 2022, the Company acquired all the outstanding equity interests of VersaCold GP Inc., 1309266 BC ULC and VersaCold Acquireco, L.P. and its subsidiaries, including the operating entity VersaCold Logistics Services (collectively “VersaCold”). VersaCold is a leading cold chain solution provider in Canada that operates 24 temperature-controlled facilities across nine provinces. Its strategically-positioned network includes properties in Canada’s most populous metropolitan markets, including Toronto, Calgary, Vancouver, Edmonton, and Montreal. VersaCold also runs an inbound and outbound transportation business out of nine terminals across Canada, providing customers an integrated, coast-to-coast logistics solution.
Included in cash consideration transferred was a $46 million liability assumed by the Company to be paid to the Canadian Revenue Agency (“CRA”) on behalf of the sellers. The Company paid $37 million to the CRA during the year ended December 31, 2024. The amount owed to the CRA was $4 million and $41 million as of December 31, 2024 and December 31, 2023, respectively, and is included in Accounts payable and accrued liabilities in the consolidated balance sheets.
The acquisition includes a contingent consideration arrangement that requires additional cash consideration payment of up to $75 million CAD based on earnings before interest, taxes, depreciation, and amortization (“EBITDA”) of VersaCold during the calendar year ended December 31, 2022. The fair value of the contingent consideration recognized on the acquisition date of $22 million USD was estimated by applying a Monte Carlo simulation approach. That measure is based on significant Level 3 inputs not observable in the market. Key assumptions include (1) discount rate, (2) credit spread, and (3) forecasted EBITDA. Based on the actual EBITDA results of VersaCold during the year ended December 31, 2022, the Company made the final payout of $21 million on May 24, 2023.
Upon acquisition, the Company recognized gross deferred tax liabilities in the amount of $70 million and gross deferred tax assets in the amount of $18 million, primarily resulting from outside basis difference in the partnership interests acquired. Based on the judgment of management, the Company has concluded that it is more likely than not that the deferred tax assets will not be realized and, accordingly, have recorded a full valuation allowance as of the date of acquisition.
The goodwill associated with this acquisition was primarily attributable to the strategic benefits of expansion into key markets across Canada, more efficient cross-border transportation solutions, and an assembled workforce of more than 2,600 employees. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments and is not amortizable for income tax purposes.
(e)Transportes Fuentes Group
On September 1, 2022, the Company acquired all the outstanding equity interests of Transportes Agustín Fuentes e Hijos, S.L.U. (together with its subsidiary, “Transportes Fuentes Group”). Headquartered in Murcia, Spain, Transportes Fuentes Group operates a fleet of over 500 vehicles and trailers, six logistics centers, a cold storage warehouse in Spain, and value-added services supporting those facilities. Transportes Fuentes Group provides international food transport services covering Belgium, France, Germany, Italy, the Netherlands, Portugal, and the United Kingdom. It is also a founding member of Reefer Terminal, a strategic partnership to create an intermodal transportation platform combining road and rail cold storage transport services.
In connection with the transaction described above, the Company issued a promissory note to the seller, which the seller assigned to BGLH in exchange for the issuance of BGLH equity interests to the seller in the amount of $14 million. The fair value of the equity issued by BGLH was the price at which equity was issued to third-party investors in arms’ length transactions in connection with other BGLH capital raising activities. The promissory note acquired by BGLH was contributed to the Company on the acquisition date in exchange for issuance of common stock to BGLH, which is included in Common stock issued in acquisitions in the consolidated statements of redeemable noncontrolling interests and equity.
The goodwill associated with this acquisition is primarily attributable to the strategic opportunities to expand its operations within Spain and enhance the Company’s end-to-end supply chain services for customers across Europe. The goodwill was allocated to the Company’s Global Warehousing and Global Integrated Solutions segments and is not amortizable for income tax purposes.
At acquisition, the Company established a liability of $7 million for uncertain tax positions of Transportes Fuentes Group. During the year ended December 31, 2023, the Company released the uncertain tax positions liability and the related indemnification asset due to the change in its assessment that the position is not more-likely-than-not to be sustained, which was based on recent tax rulings issued by the applicable local authorities.
(f)Other Business Combinations
During the year ended December 31, 2022, the Company completed other business combinations to expand the Company’s growth and strengthening of the Company’s end-to-end logistics solution offerings in the respective regions. The goodwill associated with these acquisitions is primarily attributable to the synergies and strategic benefits provided by the expansion of the Company’s offerings in those regions and is not amortizable for income tax purposes.
2022 Real Estate Acquisitions
During the year ended December 31, 2022, the Company acquired one property in Logan Township, New Jersey, qualifying as an asset acquisition under ASC 805, Business Combinations, for total cash consideration of $50 million.
Updates Related to Prior Period Acquisitions
(a)Iowa Cold Storage, LLC
During the year ended December 31, 2022, the Company transferred total consideration of $13 million to settle a contingent consideration arrangement for the 2019 acquisition of substantially all of the assets of Iowa Cold Storage, LLC.
(b)H&S Coldstores Holding B.V.
During the year ended December 31, 2023, the Company transferred cash consideration of $8 million to settle a contingent consideration arrangement for the 2022 acquisition of H&S Coldstores Holding B.V.
v3.25.0.1
Property, plant, and equipment
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Property, plant, and equipment Property, plant, and equipment
Property, plant, and equipment, net consists of the following:
(in millions)December 31, 2024December 31, 2023Estimated Useful Life (Years)
Buildings, building improvements, and refrigeration equipment$8,759 $8,545 
1 — 40
Land and land improvements1,530 1,446 
15 — Indefinite
Machinery and equipment1,578 1,316 
5 — 20
Railcars549 535 
7 — 50
Furniture, fixtures, equipment, and software669 563 
1 — 7
Gross property, plant, and equipment13,085 12,405 
Less accumulated depreciation(2,854)(2,266)
Construction in progress396 432 
Property, plant, and equipment, net$10,627 $10,571 
For the years ended December 31, 2024, 2023, and 2022, the Company recorded impairment charges of $35 million, $2 million, and $1 million, respectively. In 2024 the charges primarily related to losses from the warehouse fire in Kennewick, Washington (refer to Note 20, Commitments and contingencies for details). Impairment charges are included in Restructuring, impairment, and (gain) loss on disposals in the consolidated statements of operations and comprehensive income (loss).
v3.25.0.1
Goodwill and other intangible assets, net
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and other intangible assets, net Goodwill and other intangible assets, net
Changes in the carrying amount of goodwill for each reportable segment for the years ended December 31, 2024 and 2023 are as follows:
(in millions)Global WarehousingGlobal Integrated SolutionsTotal
Balance, December 31, 2022$2,678 $627 $3,305 
Goodwill acquired1
34 17 51 
Less: Divestiture1
— (6)(6)
Foreign currency translation38 44 
Balance, December 31, 20232,750 644 3,394 
Goodwill acquired1
60 64 
Measurement period adjustments for current year acquisitions(10)(1)(11)
Foreign currency translation(96)(13)(109)
Balance, December 31, 2024$2,704 $634 $3,338 
__________________
(1) See Note 4, Business combinations, asset acquisitions, and divestitures for details.
In the first quarter of 2023, the Company identified a change in its reporting structure, which resulted in a change in its reporting units. The Company reassigned carrying values of goodwill to the new reporting units using the relative fair value allocation approach as of March 31, 2023. The Company tested goodwill for impairment before and after the change, noting no impairment identified. The reporting units’ fair values were estimated using a combination of the income approach and the market approach. The goodwill allocation and the tests for impairment of goodwill required the Company to make several estimates, including projected future cash flows, capital requirements, and discount rates, to
determine the fair value of the goodwill reporting units. The quantitative analysis showed that the fair value of each reporting unit exceeded its respective carrying value as of March 31, 2023.
The Company performed its annual goodwill impairment test in the fourth quarter of 2024 and 2023, consisting of a qualitative assessment, which considered factors such as market conditions, valuations of recent business combinations of the Company, and internal forecasts. For 2023, no qualitative factors indicated that it was not more likely than not that the fair values of its reporting units were less than their respective carrying values. For 2024, after considering internal forecasts and the customer relationships intangible asset impairments discussed below, the Company performed a further quantitative assessment for two of its reporting units. These two reporting units’ fair values were estimated using a combination of equally weighted income approach and market approach, which required the Company to make several estimates, including projected future revenue growth, projected future EBITDA margin, capital requirements, and discount rates. The quantitative assessments indicated that it was more likely than not the fair value of each reporting unit exceeded its carrying value. As such, no goodwill impairment has been recorded as of December 31, 2024 and 2023.
The following are the Company’s total other intangible assets as of:
December 31, 2024December 31, 2023
(in millions)Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying AmountUseful Life (Years)
Customer relationships$1,445 $(418)$1,027 $1,507 $(343)$1,164 
 5 - 28
In-place leases89 (21)68 98 (21)77 
2 - 31
Technology32 (8)24 32 (5)27 10
Trade names(7)24 (21)
1 - 15
Other18 (12)20 (11)
4 - 17
Other intangible assets$1,593 $(466)$1,127 $1,681 $(401)$1,280 
During the years ended December 31, 2024 and 2023, the Company derecognized fully-amortized intangible assets and the associated accumulated amortization totaling $25 million and $13 million, respectively.
During the years ended December 31, 2024, 2023, and 2022, the Company recorded $116 million, $115 million, and $109 million, respectively, of amortization of intangible assets within Amortization expense in the consolidated statements of operations and comprehensive income (loss).
During the fourth quarter of 2024, the Company reviewed its intangible assets for qualitative indicators of impairment, noting two customer relationships assets in the Global Integrated Solutions segment which had higher customer attrition than previously expected, resulting in lower cash flow projections. After performing an undiscounted cash flow analysis, these assets were determined to be impaired. Fair values were then estimated using an income approach, specifically the discounted cash flow analysis, resulting in an impairment loss of $63 million.
During the fourth quarter of 2023, the Company recorded an impairment loss of $7 million on its indefinite-lived trade name, as the Company no longer planned to utilize this trade name indefinitely. The trade name has been reclassified to definite-lived as of December 31, 2023. To perform the quantitative impairment test, the Company estimated the fair value of the asset using the income approach based on discounted future cash flows.
Impairment losses are included in Restructuring, impairment, and (gain) loss on disposals in the consolidated statements of operations and comprehensive income (loss).
Customer relationships intangible assets acquired during the year ended December 31, 2024 have an estimated weighted-average amortization period of 11 years.
Estimated future amortization to be incurred from other intangible assets for each of the next five years and thereafter is as follows (in millions):
Year ending December 31:
2025$109 
2026106 
2027104 
2028103 
202989 
2030 and thereafter616 
Total$1,127 
v3.25.0.1
Equity method investments
12 Months Ended
Dec. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]  
Equity method investments Equity method investments
The Company's beneficial ownership in investments accounted for under the equity method ranges from 8.8% to 50.0%. The Company has certain investments with beneficial ownership interests of less than 20% that are accounted for under the equity method, as the Company's beneficial ownership interests in these entities are similar to partnership interests.
The carrying values of the Company's investments accounted for under the equity method as of December 31, 2024 and 2023 were as follows:
(in millions)December 31, 2024December 31, 2023
Emergent Cold LatAm Holdings, LLC$76 $66 
Other investments48 47 
Total equity method investments$124 $113 
Emergent Cold LatAm Holdings, LLC
The Company acquired a 10.0% interest in Emergent Cold LatAm Holdings, LLC (“LatAm”) in July 2021. Due to additional LatAm capital raising activities that have occurred since, the Company’s ownership percentage was 8.8% and 9.0% as of December 31, 2024 and 2023, respectively. LatAm is organized in the Cayman Islands. The Company has committed to invest up to a total of $108 million in LatAm. The Company has invested a total of $90 million in LatAm to date, of which the Company invested $20 million, $31 million, and $12 million during the years ended December 31, 2024, 2023, and 2022, respectively. The Company has an option to purchase the remaining equity interests in LatAm during a period beginning on the third anniversary and expiring on the sixth anniversary of its initial investment date, which was July 2021. As of December 31, 2024, the Company has not exercised this option.
Other investments
The Company also holds beneficial ownership interests in other immaterial equity method investees.
v3.25.0.1
Prepaid expenses and other current assets
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Prepaid expenses and other current assets Prepaid expenses and other current assets
(in millions)December 31, 2024December 31, 2023
Prepaid expenses$58 $62 
Other current assets39 30 
Deferred equity raise costs— 
Prepaid expenses and other current assets$97 $101 
v3.25.0.1
Income taxes
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Income taxes Income taxes
Components of earnings before income taxes
The following table summarizes the components of earnings before income taxes for the years ended December 31:
(in millions)202420232022
Domestic$(648)$13 $(2)
Foreign(192)(123)(68)
Net income (loss) before income taxes$(840)$(110)$(70)
Summary of current and deferred income taxes
Income tax expense (benefit) is summarized as follows for the years ended December 31:
(in millions)202420232022
Current tax expense (benefit):
U.S. – Federal$$18 $17 
U.S. – State— 
Foreign15 18 28 
Subtotal16 44 48 
Deferred tax expense (benefit):
U.S. – Federal(48)(15)(18)
U.S. – State(8)(8)(4)
Foreign(49)(35)(20)
Subtotal(105)(58)(42)
Income tax expense (benefit)$(89)$(14)$
Income tax expense (benefit) attributable to net income (loss) before income taxes differs from the amounts computed by applying the U.S. statutory federal income tax rate of 21% to Net income (loss) before income taxes. The reconciliation between these amounts is as follows for the years ended December 31:
(in millions)202420232022
Net income (loss) before income taxes$(840)$(110)$(70)
Income tax expense (benefit):
U.S. statutory federal income tax rate(176)(23)(15)
Foreign income taxed at rates other than 21%(11)(8)(5)
Uncertain tax provisions(8)— 
Valuation allowance movement(12)— 13 
Nondeductible expenses
Withholding tax
State and local tax(6)(1)— 
Tax adjustments related to REIT112 10 — 
Tax credits(4)— — 
Other(6)
Income tax expense (benefit)$(89)$(14)$
Deferred income taxes
(in millions)December 31,
2024
December 31,
2023
Deferred tax assets:
Goodwill$72 $73 
Lease liabilities191 220 
Accruals18 29 
Net operating losses, credits, and other tax attribute carryforwards159 119 
Other50 20 
Total deferred tax assets490 461 
Less: Valuation allowance(42)(57)
Total net deferred tax assets448 404 
Deferred tax liabilities:
Property, plant, and equipment(311)(318)
Other intangible assets(164)(182)
Lease assets(168)(190)
Investments in flow-through entities(48)(55)
Other(12)(19)
Total deferred tax liabilities(703)(764)
Net deferred tax assets/(liabilities)$(255)$(360)
The net deferred tax liability above is presented in the consolidated balance sheets as follows:
(in millions)December 31,
2024
December 31,
2023
Net deferred tax assets included within other assets$49 $10 
Net deferred tax liabilities included within deferred income tax liability(304)(370)
Total net deferred tax assets and liabilities$(255)$(360)
As of December 31, 2024, there were operating loss carryforwards of $383 million related to U.S., state, and foreign net operating losses, of which $245 million do not expire and the remaining expire, if not utilized, from 2025 to 2044. There were also total tax credits of $7 million which expire, if not utilized, from 2025 to 2044.
In assessing the realizability of deferred tax assets, management considers whether it is more-likely-than-not that some portion of or all the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which those temporary differences become deductible. Management considers the scheduled reversal of deferred tax liabilities (including the impact of available carryback and carryforward periods), projected future taxable income, and tax-planning strategies in making this assessment. Based upon the level of historical taxable income and projections for future taxable income over the periods in which the deferred tax assets are deductible, management believes it is more-likely-than-not that the Company will realize the benefits of these deductible differences, net of the existing valuation allowances on December 31, 2024 and 2023. The amount of the deferred tax asset considered realizable, however, could be reduced in the near term if estimates of future taxable income during the carryforward period are reduced. There is a reasonable possibility that within the next twelve months, sufficient positive or negative evidence may become available to allow the Company to reach a conclusion that would warrant a change in the Company’s valuation allowance positions, and any related changes will be recorded in the period such a determination is made.
The valuation allowance for deferred tax assets as of December 31, 2024 and 2023 was $42 million and $57 million, respectively. The change in valuation allowance was primarily related to certain U.S. and Australia deferred tax assets that changed as a result of internal restructurings. During the year ended December 31, 2024, the Company released a valuation allowance established on deferred tax assets attributable to existing net operating losses carryforwards and tax credits in the U.S., resulting in an income tax benefit of $24 million, recorded in Deferred income tax liability on the consolidated balance sheets. The release of the valuation allowance was due to the Company’s internal restructurings.
Uncertain tax positions
The beginning and ending balances of the Company’s uncertain tax positions are reconciled below for the years ended December 31:
(in millions)202420232022
Total uncertain tax positions at January 1$$18 $11 
Increases related to positions taken in the current year— — 
Increases related to positions taken in prior years— — 
Current year acquisitions— — 
Current year releases(2)(10)— 
Foreign exchange (gain) loss— — — 
Total uncertain tax positions at December 31$11 $$18 
The Company’s policy regarding interest and penalties related to uncertain tax positions is to record interest and penalties as an element of income tax expense. As of December 31, 2024 and 2023, the Company had liabilities of $3 million and $2 million, respectively, of potential interest and penalties associated with uncertain tax positions. During the years ended December 31, 2024, 2023, and 2022, the Company recognized interest and penalties associated with uncertain tax positions through Income tax expense (benefit) of $1 million, $2 million, and less than $1 million, respectively.
The uncertain tax positions of $9 million as of December 31, 2024, if subsequently recognized, will affect the Company’s effective tax rate favorably at the time when such a benefit is recognized.
The Company believes the amount of gross uncertain tax positions that will be settled during the next twelve months cannot be reasonably estimated but will not be significant.
Other income tax updates
The 2015 through 2024 tax years generally remain open to examination by U.S. federal, state, and foreign tax authorities.
The Company has analyzed its global cash requirements as of December 31, 2024 and has recorded a $1 million deferred tax liability related to foreign income and withholding tax that will be incurred with respect to the undistributed foreign earnings which are not permanently reinvested.
The Organization for Economic Co-operation and Development (“OECD”) has issued Pillar Two Model Rules introducing a new global minimum tax of 15% effective for tax years beginning on or after January 1, 2024. While the U.S. has not yet adopted the Pillar Two rules, various other governments around the world are enacting legislation. The Company has consolidated revenue of more than €750 million per annum and therefore is in scope of the Pillar Two rules which entail tax compliance obligations and can potentially lead to additional taxes where the effective tax rate in a jurisdiction is below 15%. The Company is continuing to evaluate the impact of proposed and enacted legislative changes as new guidance becomes available.
v3.25.0.1
Debt
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Debt Debt
(in millions)December 31, 2024December 31, 2023
Unsecured credit facilities$2,772 $3,080 
Senior unsecured notes 1,665 1,708 
Secured debt 522 4,193 
Unsecured term loans 17 28 
Total debt4,976 9,009 
Less current portion long-term debt(56)(24)
Less deferred financing costs(13)(23)
Less below-market debt(4)(6)
Plus above-market debt
Total long-term debt, net$4,906 $8,958 
(a)Unsecured Credit Facilities
i.Credit Agreement - Revolving Credit Facility and Term Loan A
Originally entered into on December 22, 2020, and subsequently amended, the Company has an unsecured revolving credit and term loan agreement (collectively, the “Credit Agreement”) consisting of a multi-currency revolving credit facility (the “Revolving Credit Facility” or “RCF”) and a USD denominated term loan (the “Term Loan A” or “TLA”) with various lenders.
Effective June 28, 2022, the Company amended and restated the Credit Agreement, increasing the availability under the Revolving Credit Facility by $500 million to a total capacity of $2,625 million and increasing the Term Loan A commitment by $700 million to a total of $1,875 million. The $700 million borrowed on the Term Loan A was utilized to pay down amounts outstanding on the Revolving Credit Facility. In addition, the amendment changed the interest reference rate for USD-denominated balances from London Interbank Offered Rate (“LIBOR”) to Secured Overnight Financing Rate (“SOFR”). The Company incurred fees and expenses of $7 million in connection with the upsizing, all of which was capitalized as deferred financing costs during the year ended December 31, 2022.
Effective February 15, 2024, the Company amended and restated the Credit Agreement increasing the Company’s borrowing capacity under the existing Revolving Credit Facility from $2,625 million to $3,500 million and decreasing the total commitment under the Term Loan A from $1,875 million to $1,000 million. This pay down of $875 million on the Term Loan A was completed using funds available on the Revolving Credit Facility. Additionally, the amendment gives the Company the right to increase the size of the existing Term Loan A, add one or more incremental term loans, and/or increase commitments under the Revolving Credit Facility, up to $500 million, which would increase the total aggregate commitment amount of the existing Credit Agreement to $5,000 million. This amendment also extended the maturity dates for the Revolving Credit Facility from December 22, 2024 to February 15, 2028 and Term Loan A from December 22, 2025 to February 15, 2029. Under the terms of the Credit Agreement, the Revolving Credit Facility may be extended through two six-month extension options that can be exercised if certain conditions are met.
In connection with the February 2024 refinancing of the Credit Agreement, the Company incurred total fees and expenses of $34 million, of which $31 million was capitalized as deferred financing costs, $2 million was recognized as an immediate loss on extinguishment of debt, and $1 million was recognized in General and administrative expense as third-party costs related to a debt modification. Of the capitalized $31 million in deferred financing costs, $26 million related to the Revolving Credit Facility and $5 million related to the Term Loan A, which are presented in Other assets and Long-term debt, net, respectively, in the consolidated balance sheets. In addition, the Company recognized an additional $5 million in loss on extinguishment of debt related to unamortized deferred financing costs for the portions of the Credit Agreement determined to be extinguished.
Borrowings under the Credit Agreement bear interest based on the Company’s elected borrowing type and borrowing currency. The contractual interest rate is equal to the applicable variable reference rate plus the margin rate. The applicable margin rate is based on the Company’s Total Leverage Ratio and the loan borrowing type. The applicable margin for Term Benchmark and Risk-Free Reference (“RFR”) loans ranges from 1.60% to 2.20% and Alternate Base Rate (“ABR”) loans range from 0.60% to 1.20%. Interest payments on the Revolving Credit Facility and Term Loan A are due quarterly and monthly, respectively.
On July 30, 2024, Moody’s Ratings assigned a first-time Baa2 issuer rating to the Company, with a stable outlook. On August 6, 2024, Fitch Ratings assigned a first-time BBB+ issuer rating to the Company, with a stable outlook. These assigned ratings qualified as an investment grade rating event under the terms of the Credit Agreement and allowed the Company to elect the contractual interest rate margin to be based on the Company’s debt rating instead of the total leverage ratio, effective August 1, 2024, which reduced the RCF and TLA interest rate to Term SOFR plus 0.10% (or “Adjusted Term SOFR”) +1.05%. Upon receipt of the Fitch Rating, the RCF and TLA interest rate was further reduced to Adjusted Term SOFR + 0.93%.
The following table provides the details of the Credit Agreement:
December 31, 2024December 31, 2023
(in millions)
Contractual Interest Rate (1)
Borrowing Currency AmountCarrying Amount (USD)
Contractual Interest Rate (1)
Borrowing Currency AmountCarrying Amount (USD)
Term Loan A
USD
SOFR+0.93%
1,000 $1,000 
SOFR+1.60%
1,875 $1,875 
Revolving Credit Facility
USD
SOFR+0.93%
1,535 1,535 
SOFR+1.60%
315 315 
AUD
BBSW+0.93%
126 78 
BBSW+1.60%
349 238 
NZD
BKBM+0.93%
106 60 
BKBM+1.60%
62 39 
EUR
EURIBOR+0.93%
55 57 
EURIBOR+1.60%
175 193 
DKK
CIBOR+0.93%
250 35 
CIBOR+1.60%
498 74 
CAD
CORRA+0.93%
10 
CDOR+1.60%
448 338 
NOK
NIBOR+0.93%
— — 
NIBOR+1.60%
86 
Total Revolving Credit Facility$1,772 $1,205 
1SOFR = for purpose of the above instruments, the term “SOFR” refers to the Term SOFR plus 0.1% (or “Adjusted Term SOFR”), CORRA = Canadian Overnight Repo Rate Average, CDOR = Canadian Dollar Offered Rate, BBSW = Bank Bill Swap Rate, EURIBOR = Euro Interbank Offered Rate, CIBOR = Copenhagen Interbank Offered Rate, NIBOR = Norwegian Interbank Offered Rate, BKBM = Bank Bill Reference Rate
There were $66 million in letters of credit issued on the Company’s Revolving Credit Facility as of December 31, 2024 and $67 million as of December 31, 2023. Under the Credit Agreement, the Company has the ability to issue up to $100 million as letters of credit.
On June 25, 2024, the Company amended the Credit Agreement to include two new syndicate lenders. Apart from the addition of these lenders, there were no significant changes to the total loan amounts, terms, or conditions of the Credit Agreement.
ii.Delayed-draw term loan facility
On February 15, 2024, the Company entered into an unsecured delayed-draw term loan facility (“DDTL”) with a borrowing capacity of up to $2,400 million.On April 9, 2024, the Company drew $2,400 million under the DDTL and used the proceeds to pay off the remaining outstanding adjustable rate multi-property loan CMBS 4 (“CMBS 4”).
Term loan borrowings under the DDTL facility bear interest at a rate per annum equal to Adjusted Term SOFR, plus the applicable margin of 1.60% that is based on the Company’s total leverage ratio. Interest is payable in arrears on a quarterly basis. In addition, the DDTL facility is subject to a commitment fee of 0.20% on the average daily unused amount of the facility commitment.
In connection with the execution of the DDTL, the Company incurred and capitalized fees and expenses of $9 million as deferred financing costs.
On July 26, 2024, the Company used a portion of the net proceeds from the IPO to repay in full the remaining outstanding DDTL principal balance of $2,400 million, along with $7 million in accrued interest and fees. Additionally, the Company recorded a $6 million loss on extinguishment of debt related to the write-off of unamortized deferred financing costs previously capitalized for the DDTL.
(b)Senior Unsecured Notes
On August 20, 2021, and on August 15, 2022, the Company entered into private placement financing consisting of a series of fixed-rate guaranteed, senior unsecured notes (“Senior Unsecured Notes”). Interest on the notes is due semi-annually in August and February.
The table below summarizes the balances and terms of the Senior Unsecured Notes:
(in millions, except interest rates)Borrowing Currency Amount
Interest rate
Maturity date
December 31, 2024December 31, 2023
Series A Senior  Notes        
$3002.22%8/20/2026$300 $300 
Series B Senior  Notes    $3752.52%8/20/2028375375
Series C Senior Notes    €1280.89%8/20/2026133141
Series D Senior Notes    €2511.26%8/20/2031262277
Series E Senior Notes    £1451.98%8/20/2026182185
Series F Senior Notes    £1302.13%8/20/2028163166
Series G Senior Notes    €803.33%8/20/20278388
Series H Senior Notes    €1103.54%8/20/2029115121
Series I Senior Notes    €503.74%8/20/20325255
Total Senior Unsecured Notes$1,665 $1,708 
On September 19, 2024, the Company amended all of its outstanding unsecured senior notes. The amendment involved the removal of select note guarantors and the addition of new ones, including Lineage, Inc. As a result of the amendment, $1 million in lender financing fees were incurred and capitalized. Aside from these changes in note holders, there were no significant changes to the total loan amounts, terms, or conditions of the unsecured notes.
(c)Secured Debt
As of December 31, 2024, the total balance of $522 million was comprised of three secured promissory notes with MetLife Real Estate Lending LLC (the “Metlife Real Estate Notes”) totaling $472 million (due in 2026, 2028, and 2029) and $50 million of other fixed-rate real estate and equipment secured financing agreements with various lenders maturing between 2025 and 2034. As of December 31, 2023, the total balance of $4,193 million was comprised of CMBS 4 in the amount of $2,344 million, an adjustable rate multi-property loan agreement CMBS 5 (“CMBS 5”) loan in the amount of $1,298 million, the MetLife Real Estate Notes totaling $470 million, and $81 million of other fixed-rate real estate and equipment secured financing agreements with various lenders maturing between 2024 and 2044. These debt instruments are secured by various assets specific to the underlying agreement. During 2024, the Company had the following secured debt pay down and refinancing arrangements:
i.Adjustable rate multi-property loan CMBS 4
On May 9, 2019, the Company entered into CMBS 4 with Column Financial, Inc., Bank of America, N.A., and Morgan Stanley Bank, N.A. in the aggregate amount of $2,350 million.
On April 9, 2024, the Company fully paid the remaining outstanding CMBS 4 principal balance of $2,344 million, along with $14 million in accrued interest and fees.
ii.Adjustable rate multi-property loan CMBS 5
On October 21, 2020, the Company entered into CMBS 5 with Goldman Sachs Bank USA, Morgan Stanley Bank, N.A., and JPMorgan Chase Bank, N.A. in the aggregate amount of $1,320 million.
On August 9, 2024, the Company fully paid the remaining outstanding CMBS 5 principal balance of $1,298 million, along with $8 million in accrued interest and fees. As a result of the full repayment, the Company recorded a $4 million loss on extinguishment of debt related to the write-off of unamortized deferred financing costs previously capitalized for the CMBS 5 loan.
iii.MetLife Real Estate Lending LLC - Cool Port Oakland
On March 25, 2019, the Company entered into a loan agreement with MetLife Real Estate Lending LLC in the amount of $81 million.
On February 6, 2024, the Company entered into a new $81 million loan agreement with MetLife Real Estate Lending LLC, designed as a refinancing arrangement, with a maturity date of March 5, 2029. This agreement enabled the Company to fully pay the outstanding balloon payment of $77 million associated with the previous loan due to mature on March 25, 2024. After the repayment, debt issuance fees, and other closing costs, the Company received net cash proceeds of $4 million. The loan bears interest at SOFR plus a spread of 1.77% per annum. The agreement requires monthly interest-only payments with a balloon repayment of the outstanding principal amount due upon maturity.
As a result of the financing, the Company capitalized $1 million of incurred fees and expenses as deferred financing costs.
iv.Wilmington Trust, National Association Loan
On September 18, 2019, the Company assumed a loan with Wilmington Trust, N. A. in the amount of $26 million, maturing on September 1, 2044, with early payment permitted beginning on June 1, 2024.
On September 3, 2024, the Company fully paid the remaining outstanding principal balance of $24 million.
(d)Unsecured term loans
As of December 31, 2024 and December 31, 2023, the total balance of $17 million and $28 million, respectively, was comprised of euro denominated borrowings the Company assumed as part of a prior acquisition.
(e)Deferred financing costs
During the years ended December 31, 2024, 2023, and 2022, the Company recognized amortization of deferred financing costs recorded to Interest expense, net of $18 million, $19 million, and $18 million, respectively.
As of December 31, 2024 and December 31, 2023, the amount of unamortized deferred financing costs in Long-term debt, net within the consolidated balance sheets was $13 million and $23 million, respectively. As of December 31, 2024 and December 31, 2023, the amount of unamortized deferred financing costs in Other assets in the consolidated balance sheets was $28 million and $9 million, respectively.
Future maturities
Future payments on debt, if contractual extensions are executed, for each of the next five years and thereafter are as follows (in millions):
Year ending December 31:
2025$56 
2026782 
202787 
2028768 
20292,969 
2030 and thereafter314 
Total debt$4,976 
v3.25.0.1
Derivative instruments and hedging activities
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Derivative instruments and hedging activities Derivative instruments and hedging activities
(a)Risk management objective of using derivatives
The Company manages certain economic risks, including interest rate, foreign currency, liquidity, and credit risk, primarily by managing the amount, sources, and duration of its assets and liabilities and with the use of derivative financial instruments.
(b)Cash flow hedges of interest rate and foreign currency risk
The Company’s objectives in using interest rate derivatives are to manage its exposure to interest rate movements and to mitigate the potential volatility to interest expense. To accomplish this objective, the Company primarily uses interest rate swaps and caps as part of its interest rate risk management strategy. Interest rate swaps involve the receipt of variable amounts from a counterparty in exchange for the Company making fixed-rate payments over the life of the agreements without exchange of the underlying notional amount. Interest rate caps involve the receipt of variable amounts from a counterparty if interest rates rise above the strike rate on the contract in exchange for a premium. The Company’s designated interest rate swaps and caps hedge variable-rate interest payments using a first payments approach. The first payments approach allows an entity to hedge interest payments on a designated principal amount, rather than a specific, named debt issuance. Refer to Note 10, Debt for additional information.
In addition, the Company enters into derivative financial instruments to manage exposures that arise from business activities that result in the receipt or payment of future cash amounts due to changes in foreign currency rates.
(c)Designated hedges
As of December 31, 2024, the Company had the following outstanding interest rate and foreign currency derivatives that were designated as cash flow hedging instruments:
Number of InstrumentsNotional
(in millions)
Interest rate derivatives:
Interest rate swap3USD1,000 
Interest rate cap3USD1,500 
Total6USD2,500 
(in millions)Buy NotionalSell Notional
Foreign currency derivatives:
Buy EUR/Sell GBP forwardEUR32 GBP27 
Buy USD/Sell GBP forwardUSDGBP
The tables below presents the effect of the Company’s derivatives that are designated as hedging instruments in the consolidated statements of operations and comprehensive income (loss) (in millions).
Derivatives in Cash Flow Hedging RelationshipsAmount of Gain (Loss) Recognized in OCI on DerivativesAmount of Gain (Loss) Reclassified from Accumulated OCI into EarningsAmount of Gain (Loss) Reclassified from Accumulated OCI into Earnings
Year Ended December 31,Year Ended December 31,
202420232022202420232022
Included in effectiveness testing:
Interest rate contracts$36 $33 $225 Interest expense, net$98 $119 $37 
Foreign exchange contracts(2)(1)Gain (loss) on foreign currency
transactions, net
(1)— 
Excluded from effectiveness testing and recognized in earnings based on an amortization approach:
Interest rate contracts(4)(5)(9)Interest expense, net(1)(1)(1)
Total$30 $27 $218 $96 $118 $37 
The estimated net amount of existing gains (losses) that are reported in Accumulated other comprehensive income (loss) as of December 31, 2024 that is expected to be reclassified into earnings within the next 12 months is $67 million.
(d)Non-designated hedges
The Company’s non-designated interest rate caps with 5.00% or 6.00% strike rates and a total notional value of $3,664 million matured during the year ended December 31, 2024. As of December 31, 2024, the Company has no outstanding non-designated interest rate hedges. During the year ended December 31, 2024, the Company recognized nominal earnings on non-designated interest rate derivatives. During the years ended December 31, 2023 and 2022, the Company recognized in Interest expense, net, ($2) million and $2, respectively, of gain (loss) on non-designated interest rate derivative contracts.
The notional value of the Company’s non-designated foreign currency derivatives is immaterial. During the years ended December 31, 2024 and December 31, 2023, the Company recognized nominal gain or loss on related contracts. During the year ended December 31, 2022, the Company recognized in Gain (loss) on foreign currency transactions, net $4 million of gain (loss) on non-designated foreign exchange contracts.
(e)Balance sheet presentation
The table below presents the fair value of the Company’s derivative financial instruments as well as their classification in the consolidated balance sheets as of:
(in millions)December 31, 2024December 31, 2023December 31, 2024December 31, 2023
Derivatives designated as hedging instruments
Balance sheet locationOther assetsOther assetsOther liabilitiesOther liabilities
Interest rate contracts$69 $135 $— $— 
Foreign exchange contracts— — (1)— 
Total$69 $135 $(1)$— 
Derivatives NOT designated as hedging instruments
Balance sheet locationOther assetsOther assetsOther liabilitiesOther liabilities
Interest rate contracts$— $$— $— 
Foreign exchange contracts— (1)(1)
Total$$$(1)$(1)
Refer to Note 13, Fair value measurements for further information on the valuation of the Company’s derivatives.
v3.25.0.1
Interest expense
12 Months Ended
Dec. 31, 2024
Other Income and Expenses [Abstract]  
Interest expense Interest expense
Year Ended December 31,
(in millions)202420232022
Interest expense$426 $509 $281 
(Gain) loss on designated and non-designated hedge instruments(97)(116)(38)
Finance lease liabilities interest93 92 95 
Amortization of deferred financing costs18 19 18 
Capitalized interest(8)(13)(8)
Interest income(12)(6)(3)
Other financing fees10 
Interest expense, net$430 $490 $347 
v3.25.0.1
Fair value measurements
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair value measurements Fair value measurements
As of December 31, 2024 and December 31, 2023, the carrying amount of certain financial instruments, including cash and cash equivalents, restricted cash, accounts receivable, accounts payable, and accrued liabilities, were representative of their fair values due to the short-term maturity of these instruments.
The hierarchy for inputs used in measuring fair value is as follows:
Level 1 – Inputs represent unadjusted quoted prices for identical assets or liabilities exchanged in active markets.
Level 2 – Inputs include directly or indirectly observable inputs (other than Level 1 inputs), such as quoted prices for similar assets or liabilities exchanged in active or inactive markets, quoted prices for identical assets or liabilities exchanged in inactive markets, other inputs that may be considered in fair value determinations of these assets or liabilities, such as interest rates and yield curves, volatilities, prepayment speeds, loss severities, credit risks, and default rates, and inputs that are derived principally from or corroborated by observable market data by correlation or other
means. Pricing evaluations generally reflect discounted expected future cash flows, which incorporate yield curves for instruments with similar characteristics, such as credit ratings, estimated durations, and yields for other instruments of the issuer or entities in the same industry sector.
Level 3 – Inputs include unobservable inputs used in the measurement of assets and liabilities. Management is required to use its own assumptions regarding unobservable inputs because there is little, if any, market activity in the assets or liabilities and it may be unable to corroborate the related observable inputs. Unobservable inputs require management to make certain projections and assumptions about the information that would be used by market participants in valuing assets or liabilities.
The following table presents the fair value hierarchy levels of the Company’s assets and liabilities at fair value:
(in millions)Fair Value HierarchyDecember 31, 2024December 31, 2023
Measured at fair value on a recurring basis:
Interest rate derivative financial instruments assetsLevel 2$69 $138 
Foreign exchange forward contracts assetsLevel 2$$— 
Foreign exchange forward contracts liabilitiesLevel 2$$
Acquisition related contingent considerationLevel 3$13 $
Put options (see Note 2, Capital structure and noncontrolling interests)
Level 3$107 
Measured at fair value on a non-recurring basis:
Other investments (included in Other assets)1
Level 3$18 $12 
Disclosed at fair value:
Long-term debt2
Level 3$4,868 $8,768 
Kloosterboer Preference Shares3
Level 3$259 
__________________
(1) The investments in equity securities carried at fair value are subject to transfer restrictions and generally cannot be sold without consent.
(2) The carrying value of long-term debt is disclosed in Note 10, Debt.
(3) The carrying value of Kloosterboer Preference Shares is disclosed in Note 17, Other long-term liabilities.
The Company is required to measure certain assets and liabilities at estimated fair value from time to time. These fair value measurements typically result from the application of specific accounting pronouncements under GAAP and are considered non-recurring fair value measurements.
In accordance with GAAP, the Company has elected to remeasure investments without readily determinable fair values only when an observable transaction occurs for an identical or similar investment of the same issuer. During the years ended December 31, 2024, 2023, and 2022, the Company recorded non-recurring fair value adjustments related to certain other investments without readily determinable fair values totaling $3 million, less than $1 million, and $1 million, respectively, which is included within Other nonoperating income (expense), net in the consolidated statements of operations and comprehensive income (loss).
The Company’s long-term debt is reported at the aggregate principal amount less unamortized deferred financing costs and any above or below market adjustments (as required in purchase accounting) in the consolidated balance sheets. For instruments with no prepayment option, the fair value is estimated utilizing a discounted cash flow model where the contractual cash flows (i.e., coupon and principal repayments) were discounted at a risk-adjusted yield reflective of both the time value of money and the credit risk inherent in each instrument. For instruments that include a prior-to-maturity prepayment option, the fair value is estimated using a Black-Derman-Toy lattice model. The inputs used to estimate the fair value of the Company’s debt instruments are comprised of Level 2 inputs, including risk-free interest rates, credit
ratings, and financial metrics for comparable publicly listed companies, and Level 3 inputs, such as risk-adjusted credit spreads based on adjusted yields implied at issuance, and yield volatility (used for instruments with a prepayment option).
Level 3 Rollforward for Put Options
As described in Note 2, Capital structure and noncontrolling interests, in connection with the Formation Transactions, the Company executed a put option agreement, which provides special redemption rights and top-up rights. The Put Options are measured at fair value utilizing a Monte Carlo simulation. The following table includes a rollforward of the Put Options, which are classified as Level 3 in the fair value hierarchy.
(in millions)December 31, 2024
Beginning balance$— 
Issuance of Put Options103 
Fair value adjustments31 
Settlement of Put Options(27)
Ending balance$107 
v3.25.0.1
Leases
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Leases Leases
The Company leases real estate, most significantly warehouses for use in operations, as well as equipment for use within owned and leased warehouses. The Company also leases vehicles, trailers, and other equipment. The Company has not pledged any assets as collateral related to the Company’s existing leases as of December 31, 2024 and December 31, 2023.
Right-of-use asset balances are as follows:
(in millions)December 31, 2024December 31, 2023
Finance lease right-of-use assets$1,706 $1,608 
Less: accumulated amortization(452)(365)
Finance lease right-of-use assets, net$1,254 $1,243 
Operating lease right-of-use assets$828 $892 
Less: accumulated amortization(201)(168)
Operating lease right-of-use assets, net$627 $724 
Lease liabilities are presented in the following line items in the consolidated balance sheets:
December 31, 2024December 31, 2023
(in millions)Finance LeasesOperating LeasesFinance LeasesOperating Leases
Accounts payable and accrued liabilities$165$50$76$60
Long-term finance lease obligations1,2491,305
Long-term operating lease obligations605692
Total lease obligations$1,414$655$1,381$752
Future minimum lease payments for each of the next five years and thereafter as of December 31, 2024 are as follows (in millions):
Years Ending December 31:Finance LeasesOperating Leases
2025$254$92
202615989
202715488
202814578
202914470
2030 and thereafter1,517675
Total lease payments2,3731,092
Less imputed interest(959)(437)
Total lease obligations$1,414$655
Supplemental consolidated balance sheets information related to leases is as follows:
December 31,December 31,
20242023
Weighted average remaining lease term (in years):
Finance14.516.5
Operating15.915.9
Weighted average discount rate:
Finance6.8 %6.8 %
Operating6.5 %6.5 %
The components of lease expense are as follows:
Year Ended December 31,
(in millions)202420232022
Finance lease cost:
Amortization of ROU assets$101 $93 $88 
Interest on lease liabilities93 92 95 
Operating lease cost114 115 103 
Variable & short-term lease cost38 28 23 
Sublease income(16)(9)(18)
Total lease cost$330 $319 $291 
Supplemental cash flow information related to leases is as follows:
Year Ended December 31,
(in millions)202420232022
Cash paid for amounts included in the measurement of lease liability
Operating cash flows from finance leases$92 $90 $94 
Finance cash flows from finance leases$70 $55 $50 
Operating cash flows from operating leases$100 $92 $94 
ROU assets obtained in exchange for lease obligations (excluding the effect of acquisitions)
Finance leases$60 $37 $10 
Operating leases$21 $89 $
Houston, Texas purchase option
On September 27, 2024, the Company provided notice to the lessor of its intention to exercise a purchase option contained in the lease agreement, which consequently became reasonably certain of exercise. This resulted in a reclassification from operating lease obligations to finance lease obligations of $44 million and an additional finance lease obligation of $45 million, for a total finance lease obligation of $89 million. The reassessment of the purchase option also resulted in a reclassification of $45 million of Operating lease right-of-use assets to Finance lease right-of-use-assets and an additional recording of $45 million of Finance lease right-of-use-assets for a total $90 million Finance lease right-of-use-assets. The purchase option is expected to be executed in April 2025 for $90 million, of which $1 million was paid in 2024 as an earnest money deposit.
Leases Leases
The Company leases real estate, most significantly warehouses for use in operations, as well as equipment for use within owned and leased warehouses. The Company also leases vehicles, trailers, and other equipment. The Company has not pledged any assets as collateral related to the Company’s existing leases as of December 31, 2024 and December 31, 2023.
Right-of-use asset balances are as follows:
(in millions)December 31, 2024December 31, 2023
Finance lease right-of-use assets$1,706 $1,608 
Less: accumulated amortization(452)(365)
Finance lease right-of-use assets, net$1,254 $1,243 
Operating lease right-of-use assets$828 $892 
Less: accumulated amortization(201)(168)
Operating lease right-of-use assets, net$627 $724 
Lease liabilities are presented in the following line items in the consolidated balance sheets:
December 31, 2024December 31, 2023
(in millions)Finance LeasesOperating LeasesFinance LeasesOperating Leases
Accounts payable and accrued liabilities$165$50$76$60
Long-term finance lease obligations1,2491,305
Long-term operating lease obligations605692
Total lease obligations$1,414$655$1,381$752
Future minimum lease payments for each of the next five years and thereafter as of December 31, 2024 are as follows (in millions):
Years Ending December 31:Finance LeasesOperating Leases
2025$254$92
202615989
202715488
202814578
202914470
2030 and thereafter1,517675
Total lease payments2,3731,092
Less imputed interest(959)(437)
Total lease obligations$1,414$655
Supplemental consolidated balance sheets information related to leases is as follows:
December 31,December 31,
20242023
Weighted average remaining lease term (in years):
Finance14.516.5
Operating15.915.9
Weighted average discount rate:
Finance6.8 %6.8 %
Operating6.5 %6.5 %
The components of lease expense are as follows:
Year Ended December 31,
(in millions)202420232022
Finance lease cost:
Amortization of ROU assets$101 $93 $88 
Interest on lease liabilities93 92 95 
Operating lease cost114 115 103 
Variable & short-term lease cost38 28 23 
Sublease income(16)(9)(18)
Total lease cost$330 $319 $291 
Supplemental cash flow information related to leases is as follows:
Year Ended December 31,
(in millions)202420232022
Cash paid for amounts included in the measurement of lease liability
Operating cash flows from finance leases$92 $90 $94 
Finance cash flows from finance leases$70 $55 $50 
Operating cash flows from operating leases$100 $92 $94 
ROU assets obtained in exchange for lease obligations (excluding the effect of acquisitions)
Finance leases$60 $37 $10 
Operating leases$21 $89 $
Houston, Texas purchase option
On September 27, 2024, the Company provided notice to the lessor of its intention to exercise a purchase option contained in the lease agreement, which consequently became reasonably certain of exercise. This resulted in a reclassification from operating lease obligations to finance lease obligations of $44 million and an additional finance lease obligation of $45 million, for a total finance lease obligation of $89 million. The reassessment of the purchase option also resulted in a reclassification of $45 million of Operating lease right-of-use assets to Finance lease right-of-use-assets and an additional recording of $45 million of Finance lease right-of-use-assets for a total $90 million Finance lease right-of-use-assets. The purchase option is expected to be executed in April 2025 for $90 million, of which $1 million was paid in 2024 as an earnest money deposit.
v3.25.0.1
Failed sale-leaseback financing obligations
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Failed sale-leaseback financing obligations Failed sale-leaseback financing obligations
In connection with the 2021 Kloosterboer acquisition, the Company assumed two failed sale-leaseback financing obligations. The Company’s outstanding obligations for failed sale-leasebacks of real estate-related long-lived assets were as follows:
(in millions)MaturityDecember 31, 2024December 31, 2023
ArrasDecember 2035$20 $23 
Harnes 2June 203748 54 
Total sale-leaseback financing obligations68 77 
Less current portion of sale-leaseback financing obligations(6)(7)
Sale-leaseback financing obligations, net$62 $70 
Arras
In August 2020, prior to its purchase by the Company, Kloosterboer executed an agreement with a bank consortium to finance its construction of a new cold storage facility on a parcel of land previously owned by Kloosterboer in Arras, France (“Arras”). As part of this arrangement, the bank consortium purchased the land parcel from Kloosterboer and concurrently provided funding to construct the cold storage facility. The agreement stipulates that the bank consortium has legal ownership and title to the land parcel and the facility. The agreement also provides the Company with an option to purchase the leased assets for €1.00 at the end of the lease term, which makes the transaction a “failed sale” because the purchase price is nominal. The associated assets are reflected in the consolidated balance sheets within Property, plant, and equipment, net, with a corresponding failed sale-leaseback financing obligation included within Accounts payable and accrued liabilities and Other long-term liabilities. Upon the acquisition of Kloosterboer, the Company
recognized a liability related to Arras. The construction of Arras was substantially complete when the Company acquired Kloosterboer and was completed in 2021.
The initial term of the Arras financing agreement is 15 years after the original execution of the agreement. Payments are made quarterly and are based on the total funding provided by the bank consortium to finance the construction work. The agreement’s termination date is December 31, 2035 and has an implicit interest rate of 0.15%. The earliest date that the purchase option can be exercised is 7 years after the completion of the Arras facility. Early exercise of the purchase option requires the Company to pay off the remaining balance of the sale-leaseback financing obligation at the time of exercise. The long-lived assets are depreciated on a straight-line basis over their remaining economic useful life.
Harnes 2
Kloosterboer was party to a separate sale-leaseback transaction related to a facility in Harnes, France. As part of this arrangement, a bank consortium agreed to purchase land from a third-party and finance improvements to an existing facility at the location. This agreement was determined to be a finance lease because it provided Kloosterboer with the ability to purchase the land and facility for a nominal price of €1.00 at the end of the lease term. Subsequently, Kloosterboer and the bank consortium amended the agreement and the bank consortium agreed to finance the construction of a second facility at the location, which would then be leased to Kloosterboer after construction completion (“Harnes 2”). This facility was added to the purchase option from the original lease. As Kloosterboer was already deemed to be reasonably certain to exercise the €1.00 purchase option on the land, the lease for Harnes 2 was considered a “failed sale.” The associated assets are reflected in the consolidated balance sheets within Property, plant, and equipment, net, with a corresponding failed sale-leaseback financing obligation included within Accounts payable and accrued liabilities and Other long-term liabilities. Upon the acquisition of Kloosterboer, no asset or liability was recognized for the Harnes 2 financing obligation because the construction had not begun. The construction of the Harnes 2 facility was completed in 2023.
The initial term of the Harnes 2 financing agreement is 15 years after the original execution of the agreement. Payments are made quarterly and are based on the total funding provided by the bank consortium to finance the construction work. The agreement’s termination date is June 2037 and has an implicit interest rate of 0.19%. The earliest date that the purchase option can be exercised is 7 years after the completion of the improvements contemplated in the original finance lease. Early exercise of the purchase option requires the Company to pay off the remaining balance of the sale-leaseback financing obligation at the time of exercise. The long-lived assets are depreciated on a straight-line basis over their remaining economic useful life.
As of December 31, 2024, the future principal payments for the Arras and Harnes 2 sale-leaseback financing obligation are as follows (in millions):
Year ending December 31:
2025$
2026
2027
2028
2029
2030 and thereafter42 
    Total sale-leaseback financing obligation$68 
v3.25.0.1
Employee benefit plans
12 Months Ended
Dec. 31, 2024
Retirement Benefits [Abstract]  
Employee benefit plans Employee benefit plans
(a)Multi-employer pension plans
The Company participates in various multi‑employer pension plans, which provide defined benefits to the Company’s covered U.S. union employees. A unique characteristic of a multi-employer plan compared to a single employer plan is
that all plan assets are available to pay benefits of any plan participant. Separate asset accounts are not maintained for participating employers. This means that assets contributed by one employer may be used to provide benefits to employees of other participating employers. The Company’s funding policy is to contribute monthly the amount specified by the plans’ trustees. The Company contributed $1 million, $1 million, and $2 million to these plans during the years ended December 31, 2024, 2023, and 2022, respectively. There have been no significant changes that affect comparability of 2024, 2023, and 2022 contributions.
The Company’s contributions to these plans represent less than 5.0% of the total contributions made to the plans from all participating employers.
(b)Salary‑savings profit‑sharing plans
Under the Company’s Salary-Savings Profit-Sharing Plan (“Savings Plan”), participants may contribute a percentage of their annual gross wages to the Savings Plan, and the Company contributes matching amounts based on participant contributions. Total Company cash contributions to these plans were $41 million, $37 million, and $34 million during the years ended December 31, 2024, 2023, and 2022, respectively.
(c)Non-Qualified Deferred Compensation Plan
On November 1, 2022, the Company adopted a non-qualified deferred compensation plan (the “NQDC Plan”). Under the provisions of the NQDC Plan, certain senior management employees are eligible to defer payout of a portion of their annual base salary, annual bonus (if one is paid), and cash payouts of LVCP units (refer to Note 18, Stock-based compensation). The NQDC Plan was effective for compensation beginning on January 1, 2023.
The Company invests the compensation deferred by NQDC Plan participants into mutual fund investments and records a corresponding liability. The mutual fund investments are included within Other assets, and the corresponding liability is included in Other long-term liabilities in the consolidated balance sheets. As of December 31, 2024, the balance of the mutual fund investments and the corresponding liability was $4 million and $4 million, respectively. As of December 31, 2023, the balance of the mutual fund investments and the corresponding liability was $1 million and $1 million, respectively. During the years ended December 31, 2024 and 2023, the Company recorded deferred compensation expense related to the NQDC Plan of $3 million and $1 million, respectively. Changes in the fair value of the mutual fund investments and the corresponding change in the associated liability are included within Other nonoperating income (expense), net and General and administrative expense, respectively, in the consolidated statements of operations and comprehensive income (loss). These changes did not result in any material net impact to the consolidated statements of operations and comprehensive income (loss) for the years ended December 31, 2024 and 2023.
v3.25.0.1
Other long-term liabilities
12 Months Ended
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]  
Other long-term liabilities Other long-term liabilities
(in millions)December 31, 2024December 31, 2023
Kloosterboer Preference Shares$247 $— 
Sale leaseback financing obligations (see Note 15, Failed sale-leaseback financing obligations)
62 70 
Workers' compensation reserves (see Note 20, Commitments and contingencies)
35 25 
Other liabilities66 64 
Total other long-term liabilities$410 $159 
Kloosterboer Preference Shares
As discussed in Note 2, Capital structure and noncontrolling interests, upon the completion of the IPO, the Preference Shares became mandatorily redeemable financial instruments and were reclassified to Other long-term liabilities. On October 1, 2026, all outstanding Preference Shares, including all unpaid accrued preferential dividends, shall be mandatorily redeemed in exchange for cash or a variable number of shares of the Company’s common stock. To the
extent the Co-Investor elects to receive shares of the Company’s common stock, the number of shares would be based on the volume weighted average price of the Company’s common stock on the business day immediately prior to the redemption date. The Co-Investor continues to have an annual redemption right which would require the Company to redeem all, or a portion of, the outstanding Preference Shares, including all related unpaid, accrued preferential dividends in cash. Assuming the Co-Investor does not exercise its early redemption options, the maximum economic payout in order to redeem the Kloosterboer Preference Shares, including all unpaid accrued preferential dividends on October 1, 2026, would be €260 million. As of December 31, 2024, there were 2,214,553 Preference Shares outstanding.
The Company’s initial recording of the Kloosterboer Preference Shares liability was at a fair value of $251 million. The initial fair value was determined utilizing a Black-Derman-Toy lattice model, which takes into consideration the Co-Investor’s annual early redemption options and a credit-adjusted discount rate. The difference of $22 million between the then carrying value of the redeemable noncontrolling interest and the fair value upon reclassification was recorded as an adjustment to Additional paid-in capital - common stock in the consolidated balance sheets and consolidated statements of redeemable noncontrolling interests and equity for the year ended December 31, 2024.
Subsequent to the reclassification, the liability will be accreted up to the October 1, 2026 redemption value using an effective interest method. During the year ended December 31, 2024, the Company recognized $5 million of related expense within Interest expense, net in the consolidated statements of operations and comprehensive income (loss).
v3.25.0.1
Stock-based compensation
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Stock-based compensation Stock-based compensation
Amended and Restated Lineage 2024 Incentive Award Plan
The Lineage 2024 Incentive Award Plan (“Pre-IPO Incentive Award Plan”) was adopted by the Company in April 2024. In July 2024, the Pre-IPO Incentive Award Plan was amended and restated, creating the Amended and Restated Lineage 2024 Incentive Award Plan (the “2024 Plan”). The 2024 Plan is administered by certain committees of the Board (the “Plan Administrator”) and provides for the award of RSUs, performance share awards, LTIP Units, stock options, stock appreciation rights, restricted stock, stock payments, dividend equivalents, and other incentive awards, each as defined in the 2024 Plan, to eligible employees, consultants, and members of the Board (collectively, “Plan participants”). The Pre-IPO Incentive Award Plan provided for the same types of awards as the 2024 Plan.
The maximum number of shares of common stock which could be issued under the Pre-IPO Incentive Award Plan was 1,000,000, which increased to 12,500,000 under the 2024 Plan. The maximum amount of shares that may be issued under the 2024 Plan is subject to an annual increase on the first day of each calendar year beginning January 1, 2025 and ending on and including January 1, 2034. The annual increase is equal to 1% of the sum of (i) the aggregate outstanding number of shares of Lineage, Inc. common stock, (ii) the aggregate number of partnership common units (other than partnership common units that are held by the Company and other than any partnership common units resulting from the conversion of LTIP Units), (iii) the aggregate number of OPEUs, and (iv) the aggregate number of Legacy OP Units, in each case, outstanding on the last day of the immediately preceding calendar year, or any smaller number of shares as determined by the Board. Each LTIP Unit counts as one share of common stock for the purpose of calculating the aggregate number of shares of common stock available for issuance under the 2024 Plan.
(a)Restricted stock units
Certain Plan participants were granted awards of RSUs covering shares of the Company’s common stock. Certain RSUs contain only a service vesting condition (“time-based RSUs”) and certain RSUs contain vesting conditions based on service, Company performance, and market performance (“performance-based RSUs”). Each RSU was granted in tandem with corresponding dividend equivalents. All such RSUs accrue dividend equivalents associated with the underlying stock as the Company declares dividends during the vesting period associated with the RSU. Dividend equivalents will generally be paid in cash to holders of RSUs upon the vesting of the associated RSU and will be forfeited if the RSU does not vest.
Time-based RSUs vest in equal annual installments over a one to three-year time period provided that the recipient continues to provide services to the Company through the applicable vesting date, subject to acceleration of vesting in
the event of the recipient’s termination of employment due to his or her death, disability, retirement, termination by the Company without cause, termination by the recipient for good reason, a non-renewal of the recipient’s employment agreement by the Company, or a family disability, (each as defined in the applicable RSU award agreement), as applicable (a “Qualifying Termination”). The Company measures time-based RSUs granted under the 2024 Plan at grant date fair value based on the closing market price of shares of Lineage, Inc. common stock. The Company measured time-based RSUs granted under the Pre-IPO Incentive Award Plan at grant date fair value based on the price of units issued to third-party investors in arms’ length transactions in connection with BGLH and Operating Partnership capital raising activities. The Company recognizes stock-based compensation expense for time-based RSUs over the applicable vesting term. Certain time-based RSUs were granted as replacements for unvested Management Profits Interests Class C units, and the stock-based compensation expense associated with these replacement awards includes the unrecognized stock-based compensation expense associated with the replaced awards.
Subject to the recipient’s continued status as a service provider throughout the performance period, performance-based RSUs vest based on the Company’s performance during an approximately three year performance period, commencing on January 1st of the grant year (or the date of the IPO for the Relative TSR metric discussed below) and ending on December 31st of the third year (or, if earlier, the date on which a change in control of the Company occurs, if applicable). The number of performance-based RSUs that vest will range from 0% to 200% of the total number of performance-based RSUs granted, based on the attainment of the following metrics over the applicable performance period:
Adjusted Funds from Operations per Share (“AFFO per share”);
Same Warehouse NOI Growth (“SS NOI Growth”); and
The total shareholder return of Lineage, Inc. common stock (“TSR”) relative to the S&P 500 Index (“Relative TSR”).
All earned performance-based RSUs will vest in full upon completion of the performance period, subject to continued service, with the number of vested performance-based RSUs to be determined by the Plan Administrator within 60 days of the completion of the performance period. Recipients of performance-based RSUs who do not remain a service provider for the full performance period but incur a Qualifying Termination will be eligible to vest in a number of performance-based RSUs based on the proportion of the performance period for which they remained an active service provider.
The Company measures performance-based RSUs at grant date fair value utilizing a Monte Carlo simulation to estimate the probability of the market vesting condition being satisfied. The Company’s achievement of the market vesting condition is contingent on its Relative TSR over the performance period. For each simulated path, the TSR is calculated at the end of the performance period and determines the vesting percentage based on achievement of the performance target. The fair value of the performance-based RSUs is the average discounted payout across all simulation paths.
The Company forecasts the likelihood of achieving the predefined AFFO per share and SS NOI Growth targets for performance-based RSUs in order to calculate the expected performance-based RSUs that will become vested. The Company recognizes stock-based compensation expense based on either the forecasted performance-based RSUs that will become vested (during the performance period) or the actual performance-based RSUs that become vested (at the completion of the performance period).
The following represents a summary of these RSUs:
Time-based RSUsWeighted average grant date fair value per unitPerformance-based RSUsWeighted average grant date fair value per unit
Unvested as of December 31, 2023— $— — $— 
Awards granted1,530,805 84.88 129,856 89.85 
Awards vested(17,517)89.45 — — 
Awards forfeited(51,499)86.15 (1,910)89.85 
Unvested as of December 31, 20241,461,789$84.78 127,946$89.85 
Stock-based compensation expense related to time-based RSUs for the year ended December 31, 2024 was $34 million. As of December 31, 2024, there was $92 million of unrecognized stock-based compensation expense related to unvested time-based RSUs that is expected to be recognized over a weighted-average period of 1.3 years.
Stock-based compensation expense related to performance-based RSUs for the year ended December 31, 2024 was $2 million. As of December 31, 2024, there was $10 million of unrecognized stock-based compensation expense related to unvested performance-based RSUs that is expected to be recognized over a weighted-average period of 2.0 years.
(b)LTIP Units
Certain Plan participants were granted interests in the Operating Partnership in the form of LTIP Units. LTIP Units are a class of partnership interests in the Operating Partnership which may be issued to eligible Plan participants for the performance of services to or for benefit of the Company and Operating Partnership. Certain LTIP Units contain only a service vesting condition (“time-based LTIP Units”) and certain LTIP Units contain vesting conditions based on service, Company performance, and market performance (“performance-based LTIP Units”). Further description of LTIP Units is available in Note 2, Capital structure and noncontrolling interests.
During their vesting period, time-based LTIP Units have full distribution rights to receive any distributions declared by the Operating Partnership in cash. During the performance period, holders of performance-based LTIP Units are entitled to receive 10% of all distributions declared by the Operating Partnership in cash. Performance-based LTIP Units are granted in tandem with certain distribution equivalent units which, to the extent that the applicable performance conditions are satisfied, will vest in an amount having a value equal to the excess of all distribution payments that would have been made by the Operating Partnership on such units during the performance period over the amount received in cash, adjusted by the rate of return on shares of Lineage, Inc. common stock as if the distribution payments were invested in Lineage, Inc. common stock between the distribution date and the completion of the performance period.
Time-based LTIP Units vest in equal annual installments over a three year period provided that the recipient continues to provide services to the Company through the applicable vesting date, subject to acceleration of vesting in the event the recipient incurs a Qualifying Termination. The Company measures these time-based LTIP Units at grant date fair value based on the closing market price of shares of Lineage, Inc. common stock on the grant date. The Company recognizes stock-based compensation expense for time-based LTIP Units over the applicable vesting term. Certain time-based LTIP Units were granted as replacements for unvested Management Profits Interests Class C units, and the stock-based compensation expense associated with these replacement awards includes the unrecognized stock-based compensation expense associated with the replaced awards.
Subject to the recipient’s continued status as a service provider throughout the performance period, performance-based LTIP Units vest based on the Company’s performance during an approximately three year performance period, commencing on January 1st of the grant year (or the date of the IPO for the Relative TSR metric) and ending on December 31st of the third year (or, if earlier, the date on which a change in control of the Company occurs, if applicable). The number of performance-based LTIP Units that vest will range from 0% to 100% of the total number of
performance-based LTIP Units granted, based on the attainment of the following metrics, over the applicable performance period:
AFFO per share;
SS NOI Growth; and
Relative TSR.
All earned performance-based LTIP Units will vest in full upon completion of the performance period, subject to continued service, with the number of vested performance-based LTIP Units to be determined by the Plan Administrator within 60 days of the completion of the performance period. Performance-based LTIP Units held by recipients who do not remain a service provider for the full performance period but incur a Qualifying Termination will remain outstanding and be eligible to vest upon the completion of the performance period.
The Company measures performance-based LTIP Units at grant date fair value utilizing a Monte Carlo simulation to estimate the probability of the market vesting condition being satisfied. The Company’s achievement of the market vesting condition is contingent on its Relative TSR over the performance period. For each simulated path, the TSR is calculated at the end of the performance period and determines the vesting percentage based on achievement of the performance target. The fair value of the performance-based LTIP Units is the average discounted payout across all simulation paths.
The Company forecasts the likelihood of achieving the predefined AFFO per share and SS NOI Growth targets for performance-based LTIP Units in order to calculate the expected performance-based LTIP Units that will become vested. The Company recognizes stock-based compensation expense based on either the forecasted performance-based LTIP Units that will become vested (during the performance period) or the actual performance-based LTIP Units that become vested (at the completion of the performance period).
The following represents a summary of these LTIP Units:
Time-based LTIP UnitsWeighted average grant date fair value per unitPerformance-based LTIP UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 2023— $— — $— 
Awards granted1,218,732 87.86 1,776,421 89.85 
Awards vested— — — — 
Awards forfeited— — — — 
Unvested as of December 31, 20241,218,732$87.86 1,776,421$89.85 
Stock-based compensation expense related to time-based LTIP Units for the year ended December 31, 2024 was $23 million. As of December 31, 2024, there was $84 million of unrecognized stock-based compensation cost related to unvested time-based LTIP Units that is expected to be recognized over a weighted-average period of 1.5 years.
Stock-based compensation expense related to performance-based LTIP Units for the year ended December 31, 2024 was $12 million. As of December 31, 2024, there was $68 million of unrecognized stock-based compensation cost related to unvested performance-based LTIP Units that is expected to be recognized over a weighted-average period of 2 years.
(c)Stock payment awards
Certain Plan participants have been granted interests in the Company in the form of stock payment awards. Stock payment awards are fully vested shares of Lineage, Inc. common stock issued to Plan participants in exchange for services provided to the Company, or in settlement of other Company liabilities.
The Company measures these stock payment awards at grant date fair value based on the closing market price of shares of Lineage, Inc. common stock. The Company recognizes stock-based compensation expense for stock payment awards as incurred. During the year ended December 31, 2024, 1,516,314 shares of Lineage, Inc. common stock were issued pursuant to stock payment awards under the 2024 Plan.
Stock-based compensation expense related to stock payment awards for the year ended December 31, 2024 was $114 million. During the year ended December 31, 2024, the Company also issued stock payment awards totaling $15 million in settlement of awards that vested at IPO under the 2015 LVCP and 2021 LVCP, as described below.
Legacy Stock-Based Compensation Plans
The Legacy Stock-Based Compensation Plans were authorized prior to the Pre-IPO Incentive Award Plan. The Legacy Stock-Based Compensation Plans include BGLH Restricted Class B Units, Management Profits Interests Class C units, and LLH Value Creation Unit Plan units.
(d)BGLH Restricted Class B Units
Prior to the IPO, certain members of management and certain non-employee directors were granted interests in BGLH in the form of restricted Class B Units (“BGLH Restricted Units”). The Company fair valued these BGLH Restricted Units as of the grant date based on the price of substantially similar units issued to third-party investors in arms’ length transactions in connection with other BGLH capital raising activities. The Company recognized stock‑based compensation expense over the vesting term. In connection with the IPO and Formation Transactions, vesting for all outstanding unvested BGLH Restricted Units was accelerated and all previously unrecognized stock-based compensation expense was recognized at that time.
Stock-based compensation expense related to BGLH Restricted Units for the years ended December 31, 2024, 2023, and 2022 was $11 million, $14 million, and $9 million, respectively.
The following represents a summary of these units:
UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 202189,827$62.68 
Awards granted113,56480.79 
Awards vested(93,426)64.94 
Awards forfeited(3,727)80.50 
Unvested as of December 31, 2022106,23879.07 
Awards granted212,11090.05 
Awards vested(167,148)83.76 
Unvested as of December 31, 2023151,200 89.29 
Awards granted31,088 96.50 
Awards vested(182,288)90.52 
Unvested as of December 31, 2024— $— 
(e)Management Profits Interests Class C units
LLH MGMT and LLH MGMT II interests were issued to certain members of management in the form of Management Profits Interests Class C units. These profits interests generally vested over a three to five year time period, with the number of units vested based partially on meeting certain financial targets of the Company or individual performance metrics. In connection with the IPO and Formation Transactions, all outstanding unvested Management Profits Interests Class C units were cancelled and replaced with time-based RSUs or time-based LTIP Units. All unrecognized stock-
based compensation expense for the unvested Management Profits Interests Class C units will be recognized over the vesting term of the replacement awards, plus the incremental fair value of the replacement award.
The Company fair valued these interests as of the grant date using the Black-Scholes model which was adjusted for the restriction period through a possible liquidity event. The key inputs in the valuation included a volatility factor (which ranged from 32% to 62%) and a risk free rate (which ranged from 0.23% to 4.97%), with vesting terms of 0.75 years to 2.5 years as time to maturity in the model. The Company recognized stock-based compensation expense over the vesting term.
Stock-based compensation expense related to Management Profits Interests Class C units for the years ended December 31, 2024, 2023, and 2022 was $4 million, $11 million, and $8 million, respectively.
The following represents a summary of these units:
UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 20215,715,658$1.49 
Awards granted4,159,8073.55 
Awards vested(2,336,898)2.93 
Awards forfeited(910,054)2.75 
Unvested as of December 31, 20226,628,5132.10 
Awards granted3,164,0213.58 
Awards vested(2,823,268)3.26 
Awards forfeited(274,143)2.13 
Unvested as of December 31, 20236,695,123 2.31 
Awards granted1,487,235 2.93 
Awards vested(3,094,024)1.78 
Awards forfeited(147,976)2.69 
Awards cancelled and replaced(4,940,358)2.82 
Unvested as of December 31, 2024— $— 
As of December 31, 2023, there were 21,091,532 outstanding Management Profits Interests Class C units that were fully vested. Fully vested Management Profits Interests Class C units may have been redeemed in exchange for cash in connection with a tender redemption offer by Bay Grove Capital. LLH MGMT and LLH MGMT II also had the right to redeem the fully vested Management Profits Interests Class C units if the holder of the units terminated their employment with the Company for any reason.
(f)LLH Value Creation Unit Plan units
Certain employees were granted notional units under the LLH Value Creation Unit Plan (the “2015 LVCP”) in the form of appreciation rights that vested over a period of four years and upon the occurrence of a liquidity event. This plan covered awards from 2015 to 2020. A new LLH Value Creation Unit Plan was established in 2021 (the “2021 LVCP”) that generally provided for the grant of similar appreciation rights that were eligible to vest without the occurrence of a liquidity event if the Company achieved the target value as specified in the award agreements. Prior to the completion of the IPO, the Company considered the achievement of the vesting requirements for outstanding awards under the 2015 LVCP and 2021 LVCP to be improbable, and as such no compensation expense was recorded. Upon the completion of the IPO during the year ended December 31, 2024, certain outstanding awards under the 2015 LVCP and 2021 LVCP vested and the Company recognized compensation expense and a corresponding liability of $26 million. This liability was settled during the year ended December 31, 2024 by paying cash to certain holders of vested awards totaling $11 million and issuing stock payment awards to satisfy the Company’s remaining obligation, as described above.
Certain outstanding awards under the 2015 LVCP and 2021 LVCP that, at the IPO, were not vested or did not have value to the holders of the awards were cancelled and replaced with time-based RSUs. No awards under the 2015 LVCP or 2021 LVCP remain outstanding as of December 31, 2024.
Stock-Based Compensation Expense
The following table summarizes the Company’s stock-based compensation expense by line item in the consolidated statements of operations and comprehensive income (loss):
Year Ended December 31,
(in millions)202420232022
Cost of operations$$— $— 
General and administrative expense78 26 17 
Acquisition, transaction, and other expense134 — — 
Total stock-based compensation expense$215 $26 $17 
The table above includes stock-based compensation expense related to stock payment awards issued in settlement of awards under the 2015 and 2021 LVCP but excludes cash payments made in settlement thereof.
v3.25.0.1
Related-party balances
12 Months Ended
Dec. 31, 2024
Related Party Transactions [Abstract]  
Related-party balances Related-party balances
The Company pays Bay Grove Management a transition services fee and reimburses certain expenses pursuant to a transition services agreement executed in connection with the IPO, which replaced a previously existing operating services agreement. Pursuant to the operating services agreement, Bay Grove Management provided certain management and operating services to the Company, and the Company is working with Bay Grove Management to internalize these services with Bay Grove Management’s assistance under the terms of the transition services agreement. During the years ended December 31, 2024, 2023, and 2022 the Company recorded $12 million, $11 million, and $11 million, respectively, of expenses in General and administrative expense for transition and operating services. As of December 31, 2024 and 2023, $1 million and $3 million, respectively, in transition and operating services fees and expenses were owed to Bay Grove Management and are included in Accounts payable and accrued liabilities in the consolidated balance sheets.
As of December 31, 2024, the Company had no accrued distributions payable by the Operating Partnership to BG Cold in connection with Founders Equity Share or the related Advance Distribution, as further described in Note 2, Capital structure and noncontrolling interests. As of December 31, 2023, Accrued dividends and distributions in the consolidated balance sheets included an $11 million payable by the Operating Partnership to BG Cold in connection with Founders Equity Share. As of December 31, 2024 and 2023, Accrued dividends and distributions also included pro rata dividends declared to all equity holders, including related parties.
The Company owns an investment stake in suppliers that are accounted for under the equity method of accounting, creating related-party relationships. The Company incurred costs of $9 million, $9 million, and $5 million with these suppliers for the years ended December 31, 2024, 2023, and 2022, respectively. Accounts payable and accrued liabilities includes $2 million owed to these suppliers as of December 31, 2023. No such payables were outstanding as of December 31, 2024.
As of December 31, 2024 and 2023, the Company had related-party receivables with minority interest partners and equity method investees of $2 million and $6 million, respectively. Related-party receivables are included in Accounts receivable, net in the consolidated balance sheets. As of December 31, 2024 and 2023 both, the Company had additional related-party payables of $2 million with minority interest partners. Related-party payables are included in Accounts payable and accrued liabilities in the consolidated balance sheets.
The Operating Partnership issued notes to certain individual BGLH investors and Non-Company LPs in order to fund certain investor transactions. These notes were repaid in full during the year ended December 31, 2024. As of
December 31, 2023, these notes totaled $16 million. These notes receivable are included in Accounts receivable, net and Other assets in the consolidated balance sheets.
During the years ended December 31, 2023 and 2022, the Company donated $5 million, and $4 million to the Lineage Foundation for Good (the “Foundation”), respectively, which are recorded in General and administrative expense in the consolidated statements of operations and comprehensive income (loss). No donations were made during the year ended December 31, 2024. The Foundation was organized as a non-profit entity during 2021, and the Company has influence over the Foundation through board representation.
v3.25.0.1
Commitments and contingencies
12 Months Ended
Dec. 31, 2024
Commitments and Contingencies Disclosure [Abstract]  
Commitments and contingencies Commitments and contingencies
(a)Self‑insured risks
The Company is self‑insured for workers’ compensation costs, with the Company’s workers’ compensation plan having an individual claim stop‑loss deductible of $1 million. Self‑insurance liabilities are determined by third-party actuaries. The Company has established restricted cash accounts with banks or directly with the insurers or letters of credit that are collateral for its self‑insured workers’ compensation obligations. The combined amount included in Accounts payable and accrued liabilities and Other long-term liabilities related to workers’ compensation liabilities as of December 31, 2024 and 2023 was $52 million and $40 million, respectively. The liability represents the gross amount excluding amounts receivable from the insurers. The total included in Prepaid expenses and other current assets and Other assets related to the receivables from insurers as of December 31, 2024 and 2023 was $17 million and $11 million, respectively.
The Company is also self‑insured for a portion of employee medical costs. The Company has a medical plan with a retained deductible. Medical self‑insurance liabilities are determined by third‑party actuaries. The total included in Accounts payable and accrued liabilities related to medical liabilities as of December 31, 2024 and 2023 was $11 million and $15 million, respectively.
(b)Legal and regulatory proceedings
The Company, from time to time and in the normal course of business, is party to various claims, lawsuits, arbitrations, and regulatory actions (collectively, “Claims”). In particular, as the result of numerous ongoing construction activities, the Company may be a party to construction and/or contractor related liens and claims, including mechanic’s and materialmen’s liens. The Company is also party to various Claims related to commercial disagreements with customers or suppliers. Additionally, given the Company’s substantial workforce, and, in particular, its warehouse related workforce, the Company is party to various labor and employment related Claims, including, without limitation, Claims related to workers’ compensation, wage and hour, discrimination, and related matters. Finally, given the Company’s business of warehousing refrigerated food products and its utilization of anhydrous ammonia for its refrigeration systems (a known hazardous material), the Company is subject to the jurisdiction of various U.S. regulatory agencies, including, without limitation, the Department of Agriculture, Food and Drug Administration, Environmental Protection Agency (“EPA”), Department of Justice, Occupational Safety and Health Administration, and various other agencies in the locations in which the Company operates. Management of the Company believes the ultimate resolution of these matters will not have a material adverse effect on the consolidated financial statements.
(c)Environmental matters
The Company is subject to a wide range of environmental laws and regulations in each of the locations in which the Company operates. Compliance with these requirements can involve significant capital and operating costs. Failure to comply with these requirements can result in civil or criminal fines or sanctions, claims for environmental damages, remediation obligations, the revocation of environmental permits, or restrictions on the Company’s operations.
The Company records accruals for environmental matters when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated based on current law and existing technologies. The Company adjusts these accruals periodically as assessment and remediation efforts progress or as additional technical or legal information
become available. The Company has recorded nominal environmental liabilities in Accounts payable and accrued liabilities as of December 31, 2024 and 2023. The Company believes it is in compliance with applicable environmental regulations in all material respects. Under various U.S. federal, state, and local environmental laws, a current or previous owner or operator of real estate may be liable for the entire cost of investigating, removing, and/or remediating hazardous or toxic substances on such property. Such laws often impose liability, whether or not the owner or operator knew of, or was responsible for, the contamination. Even if more than one person may have been responsible for the contamination, each person covered by the environmental laws may be held responsible for the entire clean-up cost. There are no material unrecorded liabilities as of December 31, 2024 and 2023. Most of the Company’s warehouses utilize anhydrous ammonia as a refrigerant. Anhydrous ammonia is classified as a hazardous chemical regulated by the EPA and various other agencies in the locations in which the Company operates, and an accident or significant release of anhydrous ammonia from a warehouse could result in injuries, loss of life, and property damage.
(d)Occupational Safety and Health Act (OSHA)
The Company’s warehouses located in the U.S. are subject to regulation under OSHA, which requires employers to provide employees with an environment free from hazards, such as exposure to toxic chemicals, excessive noise levels, mechanical dangers, heat or cold stress, and unsanitary conditions. The cost of complying with OSHA and similar laws enacted by states and other jurisdictions in which the Company operates can be substantial, and any failure to comply with these regulations could expose the Company to substantial penalties and/or liabilities to employees who may be injured at the Company’s warehouses. The Company records accruals for OSHA matters when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. The Company believes that it is in compliance with all OSHA regulations in all material respects and that no material unrecorded liabilities exist as of December 31, 2024 and 2023.
(e)Statesville, North Carolina
On January 10, 2020, contractors and subcontractors were working on the blast cells at the Company’s freezer warehouse in Statesville, North Carolina when an incident occurred triggering the release of anhydrous ammonia at the facility, resulting in the death of a subcontractor and injury to another subcontractor, as well as damage to customers’ goods. The involved parties have resolved the matter with $6 million due to the Company related to various expenses incurred and paid for by the Company related to the incident. The parties executed a settlement agreement on or around October 23, 2024, and the settlement payment was received in the fourth quarter of 2024. The court closed this case as of December 18, 2024. The Company believes the ultimate outcome of this matter did not have a material adverse impact on its consolidated financial statements. No material costs were incurred in relation to this matter.
(f)Kennewick, Washington warehouse fire
On April 21, 2024, a fire occurred at the Company’s warehouse in Kennewick, Washington, destroying the building and customer inventories. No employees or other parties were injured. The Company expects all repair, replacement, and clean-up costs to be covered by its insurance policies, excluding any deductibles and self-insured retentions. To date, the Company has not received any claims for customer inventories losses. During the year ended December 31, 2024, the Company recorded a net gain of $51 million, consisting of insurance reimbursement of $105 million, offset by $29 million of clean-up costs and the loss of carrying value of the impaired assets of $25 million. The net gain is presented in Restructuring, impairment, and (gain) loss on disposals in the Company’s consolidated statements of operations and comprehensive income (loss).
On December 30, 2024, Lineage received a demand letter regarding a potential class action lawsuit for damages to the local residents from the Kennewick fire. To date, no such lawsuit has been served or filed. The potential loss from such a lawsuit cannot be estimated at this time.
(g)Construction Commitments
As of December 31, 2024, the Company had plans to purchase or construct assets, primarily related to new warehouses, expansions, energy projects, and software technology, which require an estimated $405 million to complete.
v3.25.0.1
Accumulated other comprehensive income (loss)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Accumulated other comprehensive income (loss) Accumulated other comprehensive income (loss)
The Company reports activity in Accumulated other comprehensive income (loss) (“AOCI”) for foreign currency translation adjustments and unrealized gains and losses on interest rate and foreign currency hedges. Activity within AOCI was as follows:
Year Ended December 31,
(in millions)202420232022
Foreign currency translation adjustments:
Balance at beginning of period$(149)$(227)$(26)
Foreign currency translation adjustments(207)88 (221)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests22 (10)27 
Reallocation due to change in Noncontrolling interest ownership percentage— (7)
Balance at end of period$(330)$(149)$(227)
Derivatives:
Balance at beginning of period$115 $190 $36 
Unrealized gain (loss) on foreign currency hedges and interest rate hedges30 27 218 
Net amount reclassified from AOCI to net income (loss)(96)(118)(37)
Tax effect(9)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests12 (24)
Reallocation due to change in Noncontrolling interest ownership percentage(4)— 
Balance at end of period$57 $115 $190 
Accumulated other comprehensive income (loss)$(273)$(34)$(37)
v3.25.0.1
Earnings (loss) per share
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Earnings (loss) per share Earnings (loss) per share
Basic EPS is calculated by dividing net income (loss) attributable to common stockholders of the Company by the weighted average common shares outstanding during the reporting period. Diluted EPS is calculated by dividing net income (loss) attributable to common stockholders of the Company by the weighted average common shares and common share equivalents outstanding during the reporting period. A reconciliation of the basic and diluted EPS is as follows:
Year Ended December 31,
(in millions, except per share amounts)202420232022
Earnings (loss) per share - basic and diluted:
Net income (loss) attributable to Lineage, Inc.$(664)$(77)$(63)
Less: Accretion of redeemable noncontrolling interests14 3431
Less: Redeemable noncontrolling interest adjustment(16)
Less: Reclassification of the Preference Shares20 — — 
Net income (loss) attributable to common stockholders - basic and diluted$(706)$(118)$(78)
Weighted average common shares outstanding - basic and diluted191 162 152 
Net income (loss) per share attributable to common stockholders - basic and diluted$(3.70)$(0.73)$(0.51)
The Company’s potential dilutive securities have been excluded from the computation of diluted net earnings (loss) per share for the years ended December 31, 2024, 2023, and 2022 as they are antidilutive. Therefore, the weighted average number of common shares outstanding used to calculate both basic and diluted net earnings (loss) per share attributable to common stockholders is the same.
The Company’s potential common share equivalents as of December 31, 2024, 2023, and 2022 are as follows:
As described in Note 2, Capital structure and noncontrolling interests, Non-Company LPs who hold partnership common units have certain redemption rights which allow them to require the Operating Partnership to repurchase the partnership common units in exchange for cash or, at the option of the Company, shares of Lineage, Inc. common stock. Other classes of Operating Partnership and LLH equity interests held by Non-Company LPs and BG Maverick, including Legacy OP Units, LTIP Units, and OPEUs may also be exchanged for partnership common units at future dates. The shares of Lineage, Inc. common stock which could be issued in connection with a hypothetical repurchase of currently outstanding partnership common units or potentially outstanding partnership common units issued in exchange for Legacy OP Units, LTIP Units, and OPEUs represent potential common share equivalents.
The Company has issued certain Put Options and top-up rights as described in Note 2, Capital structure and noncontrolling interests. In accordance with ASC 260, Earnings per Share, the incremental shares associated with satisfaction of the Put Options utilizing proceeds of a hypothetical issuance of common shares at market prices represent potential common share equivalents. Payments of top-up rights in the form of shares of common stock would also represent potential common share equivalents.
As of March 1, 2025 the sellers of MTC Logistics may elect to receive any combination of cash or Operating Partnership units that equal the excess of $34 million over the fair market value of the units issued to the sellers in the MTC Logistics acquisition. The Operating Partnership Units that could be issued in connection with this hypothetical election represent potential common share equivalents.
Prior to the completion of the IPO, the Preference Shares further described in Note 2, Capital structure and noncontrolling interests were convertible at the option of the Co-Investor to Operating Partnership interests or common stock of the Company, depending on whether or not certain events occurred. The Operating Partnership interests or common stock of the Company that could have been issued in connection with a hypothetical conversion represented potential common share equivalents for diluted EPS calculation for the years ended December 31, 2023 and 2022. As described in Note 2, Capital structure and noncontrolling interests, the Co-Investor elected not to exercise their right to convert the Preference Shares, and the Co-Investor will now receive cash or a variable number of shares of the Company’s common stock on October 1, 2026. The Company’s common shares that could be issued to the Co-Investor in settlement of the Preference Shares represent potential common share equivalents for the year ended December 31, 2024.
As described in Note 4, Business combinations, asset acquisitions, and divestitures, the 2020 SCS acquisition contained contingent consideration in the form of Operating Partnership units, which shall be issued if a certain customer exercises its purchase option. These Operating Partnership units represent potential common share equivalents.
As described in Note 18, Stock-based compensation, certain members of management were granted RSUs during the year ended December 31, 2024. RSUs that are unvested as of December 31, 2024 represent potential common share equivalents because upon vesting, the Company will issue common shares to the awardee.
As described in Note 18, Stock-based compensation, certain members of management and certain non-employees have been granted BGLH Restricted Units. BGLH Restricted Units that were unvested as of December 31, 2023 and 2022 represented potential common share equivalents because upon vesting, the Company would have to issue common shares issued to BGLH. There were no unvested BGLH Restricted Units as of December 31, 2024.
As described in Note 18, Stock-based compensation, certain members of management have been granted Management Profits Interests Class C units in LLH MGMT and LLH MGMT II. These Class C Units in LLH MGMT and LLH MGMT II that were unvested as of December 31, 2023 and 2022 represented potential common share equivalents because upon vesting, they would be able to share in the profits of the Company, as defined in the LLH MGMT and LLH MGMT II operating agreements. Because the Class C Units did not yet share in distributions, the potential units would not be allocated any undistributed earnings for basic and diluted EPS calculations. There were no unvested Class C Units as of December 31, 2024.
v3.25.0.1
Segment information
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Segment information Segment information
Reportable Segments Information
The Company’s business is organized into two reportable segments, Global Warehousing and Global Integrated Solutions. The following table presents segment revenues, segment cost of operations, and segment NOI, with a reconciliation to Net income (loss) before income taxes. All inter-segment transactions are not significant and have been eliminated in consolidation. Asset information by reportable segment is not presented, as the Company does not produce such information internally and the CODM does not use such information to manage the business. Capital expenditures for property, plant, and equipment presented below by segment are inclusive of purchases recorded in Accounts payable and accrued liabilities during each period.
Year Ended December 31,
(in millions)202420232022
Global Warehousing revenues$3,887 $3,857 $3,432 
Global Integrated Solutions revenues1,453 1,485 1,496 
Total net revenues5,340 5,342 4,928 
Global Warehousing operating costs:
Labor1,417 1,402 1,271 
Power208 204 219 
Other warehouse costs728 743 721 
Total Global Warehousing cost of operations2,353 2,349 2,211 
Global Integrated Solutions cost of operations1,222 1,241 1,262 
Total segment cost of operations3,575 3,590 3,473 
Stock-based compensation expense— — 
Total cost of operations3,578 3,590 3,473 
Global Warehousing NOI1,534 1,508 1,221 
Global Integrated Solutions NOI231 244 234 
Total segment NOI1,765 1,752 1,455 
Reconciling items:
Stock-based compensation expense in cost of operations(3)— — 
General and administrative expense(539)(502)(399)
Depreciation expense(659)(552)(480)
Amortization expense(217)(208)(198)
Acquisition, transaction, and other expense(651)(60)(66)
Restructuring, impairment, and gain (loss) on disposals(57)(32)(15)
Equity income (loss), net of tax(6)(3)— 
Gain (loss) on foreign currency transactions, net(25)(24)
Interest expense, net(430)(490)(347)
Gain (loss) on extinguishment of debt(17)— 
Other nonoperating income (expense), net(1)(19)
Net income (loss) before income taxes$(840)$(110)$(70)
Capital expenditures for property, plant, and equipment:
Global Warehousing capital expenditures$558 $536 $618 
Global Integrated Solutions capital expenditures40 78 141 
Corporate capital expenditures105 121 110 
Total capital expenditures for property, plant, and equipment$703 $735 $869 
Geographic Information
The following table provides geographic information for the Company’s total revenues for the years ended December 31, 2024, 2023, and 2022 and long-lived assets as of December 31, 2024 and 2023. Revenues from external customers are
attributed to each country or region based on the location of the facilities in which the revenues originated. The Company’s Goodwill and Other intangible assets, net are excluded from the definition of long-lived assets.
Total RevenuesLong-Lived Assets
20242023202220242023
North America:
United States$3,412 $3,424 $3,306 $9,122 $9,014 
Canada293 277 133 833 863 
Total North America3,705 3,701 3,439 9,955 9,877 
Europe1,186 1,203 1,098 2,171 2,200 
Asia-Pacific445 434 387 785 864 
Other foreign— — 
Total$5,340 $5,342 $4,928 $12,911 $12,941 
v3.25.0.1
Real Estate and Accumulated Depreciation Schedule III
12 Months Ended
Dec. 31, 2024
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation Disclosure [Abstract]  
Real Estate and Accumulated Depreciation Schedule III
Schedule III - Schedule of Real Estate and Accumulated Depreciation ("Schedule III") reflects the cost and associated accumulated depreciation for the real estate facilities that are owned. The gross cost included in Schedule III includes the cost for buildings, building improvements, refrigeration equipment, land, and land improvements. Schedule III does not reflect leased facilities in the Company’s real estate portfolio.
Initial costs to Company
Gross amount at which carried as of December 31, 20241, 3, 6
Property Description
Number of buildings7
EncumbrancesLandBuildings and improvements
Costs capitalized subsequent to acquisition1, 2
LandBuildings and improvementsTotal
Accumulated depreciation1, 4, 6
Date of construction5
Date acquired
UNITED STATES
Alabama2$— $$71 $14 $$84 $91 $(18)Various2014-2022
Arizona1— 18 — 18 21 (10)19872016
California19(116)157 500 149 185 621 806 (173)Various2011-2021
Colorado3— 149 27 20 164 184 (32)Various2014-2021
Delaware2— 21 24 28 (4)Various2022-2023
Florida6(30)16 95 16 99 115 (15)Various2019-2023
Georgia17(26)51 423 69 60 483 543 (105)Various2010-2023
Idaho2— 48 51 55 (9)Various2020
Illinois15(20)71 606 43 75 645 720 (144)Various2012-2021
Indiana5— 81 10 86 96 (12)Various2017-2021
Iowa7— 103 36 13 135 148 (49)Various2014-2021
Kansas4— 42 333 25 50 350 400 (52)Various2014-2024
Kentucky2— 34 10 44 46 (15)Various2014-2017
Louisiana1— (1)19982020
Maryland4— 15 66 15 73 88 (9)Various2021-2023
Massachusetts4(57)24 84 39 26 121 147 (16)Various2019-2023
Michigan5— 66 13 77 85 (8)Various2017-2021
Minnesota2— 73 (11)55 64 (4)Various2021-2022
Mississippi1— 23 12 34 36 (12)19932014
Nebraska4— 50 32 81 86 (26)Various2014
New Jersey5(42)34 188 19 34 207 241 (25)Various2019-2022
New York8— 10 109 18 11 126 137 (32)Various2020
North Carolina2— 33 15 48 51 (13)Various2011-2018
North Dakota1— 13 — 13 16 (3)19992020
Ohio6— 11 94 11 12 104 116 (22)Various2014-2020
Oklahoma2— 15 16 20 (3)Various2020-2023
Initial costs to Company
Gross amount at which carried as of December 31, 20241, 3, 6
Property Description
Number of buildings7
EncumbrancesLandBuildings and improvements
Costs capitalized subsequent to acquisition1, 2
LandBuildings and improvementsTotal
Accumulated depreciation1, 4, 6
Date of construction5
Date acquired
Oregon8— 30 226 17 30 243 273 (46)Various2011-2020
Pennsylvania8— 68 355 44 71 396 467 (75)Various2014-2024
South Carolina3— 13 60 35 18 90 108 (20)Various2014-2021
South Dakota1— 46 31 75 84 (8)Various2020
Tennessee1— (1)19982020
Texas16(27)44 421 119 53 531 584 (143)Various2011-2024
Utah2— 10 29 10 31 41 (7)Various2014-2022
Virginia8(29)20 187 10 30 187 217 (41)Various2011-2023
Washington29(163)55 799 55 59 850 909 (181)Various2008-2023
Wisconsin6— 10 130 67 16 191 207 (31)Various2018-2023
CANADA29— 240 548 (60)217 511 728 (53)Various2020-2024
EUROPE
Belgium5— 56 57 63 (2)Various2020-2024
Denmark16— 30 183 10 27 196 223 (40)Various2020-2021
France2— 60 (5)56 59 (3)Various2021
Italy3— 11 23 (2)10 22 32 (2)Various2021-2024
Netherlands30— 175 382 12 163 406 569 (66)Various2017-2022
Norway3— 11 43 (8)37 46 (5)Various2020
Poland2— 28 31 33 (5)Various2020-2021
Spain3— 26 57 27 61 88 (10)Various2021-2022
United Kingdom14— 54 268 68 59 331 390 (76)Various2017-2018
ASIA PACIFIC
Australia14— 62 241 (15)56 232 288 (34)Various2019-2024
New Zealand27— 49 109 48 118 166 (20)Various2020-2023
Singapore1— — 50 — 51 51 (7)20062022
Sri Lanka1— — (2)— (2)Various2020
Vietnam5— — 44 — 46 46 (8)Various2020-2023
Total$(510)$1,423 $7,659 $951 $1,506 $8,527 $10,033 $(1,698)
Initial costs to Company
Gross amount at which carried as of December 31, 20241, 3, 6
Property Description
Number of buildings7
EncumbrancesLandBuildings and improvements
Costs capitalized subsequent to acquisition1, 2
LandBuildings and improvementsTotal
Accumulated depreciation1, 4, 6
Date of construction5
Date acquired
Land, buildings, and improvements in the construction in progress balance as of December 31, 2024
United States150 150 
Canada23 23 
Europe64 64 
Asia Pacific13 13 
Total in construction in progress250250
Total assets$(510)$1,423 $7,659 $951 $1,506 $8,777 $10,283 $(1,698)
Schedule III - Footnotes
(1) The following table presents a reconciliation of the gross amount of real estate assets, as presented in Schedule III above, to the sum of the historical book value of buildings, building improvements, refrigeration equipment, land, land improvements, and construction in progress, as disclosed in Note 5, Property, plant, and equipment in the consolidated financial statements as of December 31, 2024:
Reconciliation of total Schedule III assets as of December 31, 2024
Gross amount of real estate assets, as disclosed in Note 5:
Buildings, building improvements, and refrigeration equipment$8,759 
Land and land improvements1,530 
Construction in progress396 
Total 10,685 
Less:
Book value of real estate assets in leased facilities(264)
Book value of construction in progress on non-real estate assets(139)
Book value of construction in progress on real estate assets in leased facilities(10)
Book value of other miscellaneous(a)
11 
Total reconciling items(402)
Gross amount of real estate assets, as reported on Schedule III$10,283 
Reconciliation of total Schedule III accumulated depreciation as of December 31, 2024:
Accumulated depreciation, as disclosed in Note 5:
$(2,854)
Less:
Accumulated depreciation - non-real estate assets1,087 
Accumulated depreciation - real estate assets in leased facilities72 
Accumulated depreciation - other miscellaneous(a)
(3)
Total reconciling items1,156 
Accumulated depreciation, as reported on Schedule III$(1,698)
________________________________
(a) Other miscellaneous includes assets held for sale
(2) Amount includes the cumulative impact of foreign currency translation and the effect of any asset disposals or impairments.
(3) The unaudited aggregate cost for Federal tax purposes as of December 31, 2024 of the company real estate assets was approximately 10.8 billion.
(4) The life on which depreciation is computed in the consolidated statements of operations and comprehensive income (loss) for the year ended December 31, 2024 ranges from 1 to 40 years.
(5) Various for properties with multiple buildings or with multiple construction dates due to expansions.
(6) The following table summarizes the Company’s real estate cost and accumulated depreciation activity for the years ended December 31:
202420232022
Real estate properties, at cost:
Balance at January 1$10,020 $9,381 $8,063 
Capital expenditures309 418 450 
Acquisitions292 180 1,053 
Dispositions(28)(22)(7)
Impairments(32)— (1)
Impact of foreign exchange rate changes and other(278)63 (177)
Balance at December 31$10,283 $10,020 $9,381 
Accumulated depreciation:
Balance at January 1$(1,427)$(1,116)$(844)
Depreciation Expense(336)(309)(285)
Dispositions18 
Impact of foreign exchange rate changes and other47 (9)11 
Balance at December 31$(1,698)$(1,427)$(1,116)
Total real estate properties, net at December 31$8,585 $8,593 $8,265 
v3.25.0.1
Pay vs Performance Disclosure - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Pay vs Performance Disclosure      
Net income (loss) attributable to Lineage, Inc. $ (664) $ (77) $ (63)
v3.25.0.1
Insider Trading Arrangements
3 Months Ended
Dec. 31, 2024
Trading Arrangements, by Individual  
Rule 10b5-1 Arrangement Adopted false
Non-Rule 10b5-1 Arrangement Adopted false
Rule 10b5-1 Arrangement Terminated false
Non-Rule 10b5-1 Arrangement Terminated false
v3.25.0.1
Insider Trading Policies and Procedures
12 Months Ended
Dec. 31, 2024
Insider Trading Policies and Procedures [Line Items]  
Insider Trading Policies and Procedures Adopted true
v3.25.0.1
Cybersecurity Risk Management and Strategy Disclosure
12 Months Ended
Dec. 31, 2024
Cybersecurity Risk Management, Strategy, and Governance [Line Items]  
Cybersecurity Risk Management Processes for Assessing, Identifying, and Managing Threats [Text Block]
We have developed and implemented a cybersecurity risk management program intended to protect the confidentiality, integrity, and availability of our critical systems and information.
We design and assess our program based on industry frameworks such as National Institute of Standards and Technology (“NIST”) cybersecurity and ISO 27001/2. This does not imply that we meet any particular technical standards, specification, or requirements, only that we use these frameworks as a guide to help us identify, assess, and manage cybersecurity risks relevant to our business.
Our cybersecurity risk management program is integrated into our overall risk management program and shares common methodologies, reporting channels, and governance processes that apply across the risk management program.
Key elements of our cybersecurity risk management program include, but are not limited to, the following:
risk assessments designed to help identify material risks from cybersecurity threats to our critical systems and information;
a security team principally responsible for managing (1) our cybersecurity risk assessment processes, (2) our security controls, and (3) our response to cybersecurity incidents;
the use of external service providers, where appropriate, to assess, test, or otherwise assist with aspects of our security processes;
cybersecurity awareness training of our employees, including incident response personnel and senior management;
a cybersecurity incident response plan that includes procedures for responding to cybersecurity incidents; and
a third-party risk management process for key service providers based on our assessment of their criticality to our operations and respective risk profile.
We have not identified risks from known cybersecurity threats, including as a result of any prior cybersecurity incidents, that have materially affected us, including our operations, business strategy, results of operations, or financial condition. We face risks from cybersecurity threats that, if realized, are reasonably likely to materially affect us, including our operations, business strategy, results of operations, or financial condition. See “Risk Factors – We may be vulnerable to security breaches or cybersecurity incidents which could disrupt our operations and have a material adverse effect on our financial condition and operating results.”
Cybersecurity Risk Management Processes Integrated [Flag] true
Cybersecurity Risk Management Processes Integrated [Text Block]
Our cybersecurity risk management program is integrated into our overall risk management program and shares common methodologies, reporting channels, and governance processes that apply across the risk management program.
Cybersecurity Risk Management Third Party Engaged [Flag] true
Cybersecurity Risk Third Party Oversight and Identification Processes [Flag] true
Cybersecurity Risk Materially Affected or Reasonably Likely to Materially Affect Registrant [Flag] false
Cybersecurity Risk Board of Directors Oversight [Text Block]
Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee (the “Committee”) oversight of cybersecurity risks, including oversight of management’s implementation of our cybersecurity risk management program.
Cybersecurity Risk Board Committee or Subcommittee Responsible for Oversight [Text Block] Our Chief Information Officer and our VP of Technology Risk and Cybersecurity, who report to our management team, are primarily responsible for assessing and managing our material risks from cybersecurity threats.
Cybersecurity Risk Process for Informing Board Committee or Subcommittee Responsible for Oversight [Text Block]
The Committee receives regular reports from management on our cybersecurity risks. In addition, management updates the Committee, where it deems appropriate, regarding cybersecurity incidents it considers to be potentially significant.
The Committee reports to the full Board regarding its activities, including those related to cybersecurity. The full Board also periodically receives briefings from management on our cyber risk management program. Board members receive presentations on cybersecurity topics from our Chief Information Officer and VP of Technology Risk and Cybersecurity, internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.
Cybersecurity Risk Role of Management [Text Block]
Our Board considers cybersecurity risk as part of its risk oversight function and has delegated to the Audit Committee (the “Committee”) oversight of cybersecurity risks, including oversight of management’s implementation of our cybersecurity risk management program.
The Committee receives regular reports from management on our cybersecurity risks. In addition, management updates the Committee, where it deems appropriate, regarding cybersecurity incidents it considers to be potentially significant.
The Committee reports to the full Board regarding its activities, including those related to cybersecurity. The full Board also periodically receives briefings from management on our cyber risk management program. Board members receive presentations on cybersecurity topics from our Chief Information Officer and VP of Technology Risk and Cybersecurity, internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.
Our Chief Information Officer and our VP of Technology Risk and Cybersecurity, who report to our management team, are primarily responsible for assessing and managing our material risks from cybersecurity threats. They also have primary responsibility for our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our retained external cybersecurity consultants.
Our VP of Technology Risk and Cybersecurity leads Lineage’s Cybersecurity organization and has responsibility for overseeing our cybersecurity program. To operationalize our program, we deploy multidisciplinary teams, including cybersecurity personnel and professionals, to address cybersecurity threats and respond to cybersecurity incidents. Our VP of Technology Risk and Cybersecurity has been with Lineage since 2022. During his twenty-eight year professional career, he has served in various leadership roles in cybersecurity, IT audit, and IT compliance across numerous industries. Additionally, he holds a Certified
Information Systems Security Professional, Certified Cloud Security Professional, and Certified Information Systems Auditor certifications. Our CIO, to whom the VP of Technology Risk and Cybersecurity reports, has served as Lineage’s CIO since 2013 and prior to that had experience managing technology and other risks at several other large companies.
Our management team takes steps to stay informed about and monitor efforts to prevent, detect, mitigate, and remediate cybersecurity risks and incidents through various means, which may include: briefings from internal security personnel; threat intelligence and other information obtained from governmental, public or private sources, including external consultants engaged by us; and alerts and reports produced by security tools deployed in our IT environment.
Cybersecurity Risk Management Positions or Committees Responsible [Flag] true
Cybersecurity Risk Management Positions or Committees Responsible [Text Block]
Our Chief Information Officer and our VP of Technology Risk and Cybersecurity, who report to our management team, are primarily responsible for assessing and managing our material risks from cybersecurity threats. They also have primary responsibility for our overall cybersecurity risk management program and supervises both our internal cybersecurity personnel and our retained external cybersecurity consultants.
Cybersecurity Risk Management Expertise of Management Responsible [Text Block] Our VP of Technology Risk and Cybersecurity has been with Lineage since 2022. During his twenty-eight year professional career, he has served in various leadership roles in cybersecurity, IT audit, and IT compliance across numerous industries. Additionally, he holds a Certified
Information Systems Security Professional, Certified Cloud Security Professional, and Certified Information Systems Auditor certifications. Our CIO, to whom the VP of Technology Risk and Cybersecurity reports, has served as Lineage’s CIO since 2013 and prior to that had experience managing technology and other risks at several other large companies.
Cybersecurity Risk Process for Informing Management or Committees Responsible [Text Block]
The Committee receives regular reports from management on our cybersecurity risks. In addition, management updates the Committee, where it deems appropriate, regarding cybersecurity incidents it considers to be potentially significant.
The Committee reports to the full Board regarding its activities, including those related to cybersecurity. The full Board also periodically receives briefings from management on our cyber risk management program. Board members receive presentations on cybersecurity topics from our Chief Information Officer and VP of Technology Risk and Cybersecurity, internal security staff, or external experts as part of the Board’s continuing education on topics that impact public companies.
Cybersecurity Risk Management Positions or Committees Responsible Report to Board [Flag] true
v3.25.0.1
Significant accounting policies and practices (Policies)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Basis of presentation
The accompanying consolidated financial statements have been prepared in conformity with the accounting principles generally accepted in the United States (“GAAP”) and applicable rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain prior period amounts have been reclassified to conform to current period presentation. The accompanying consolidated financial statements include the accounts of Lineage, Inc. consolidated with the accounts of all subsidiaries and affiliates in which the Company holds a controlling financial interest as of the financial statement date.
Principles of consolidation
The Company consolidates a voting interest entity (“VOE”) in which it has a controlling financial interest and a variable interest entity (“VIE”) if it possesses both the power to direct the activities of the VIE that most significantly affect its economic performance, and (a) is obligated to absorb the losses that could be significant to the VIE or (b) holds the right to receive benefits from the VIE that could be significant to the VIE. As of December 31, 2024, the Company did not have any VIEs.
Use of estimates in preparation of financial statements
The preparation of the Company’s consolidated financial statements in conformity with GAAP requires the Company to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities as of the financial statement date and the reported amounts of revenues and expenses during the period. The Company bases its estimates on various factors and information which may include, but are not limited to, history and prior experience, expected future results, new related events, and economic conditions, which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from the estimates used in preparing the Company’s consolidated financial statements.
Cash and cash equivalents
The Company maintains its cash balances in financial institutions, which at times may exceed federally insured limits. The Company has not experienced any losses and does not believe it is exposed to any significant credit risk related to cash and cash equivalents. The Company considers all highly liquid investments with original maturity of three months or less at the time of purchase to be cash equivalents, which includes money market funds.
Restricted cash
The Company has classified certain cash balances as restricted cash pursuant to workers’ compensation insurance policies and debt agreements.
Accounts receivable and Notes receivable Accounts receivable are recorded at the invoiced amount and are stated net of estimated allowances for uncollectible balances. Notes receivable primarily consist of amounts that are due and payable related to a variety of unique Company transactions. The current portion of notes receivable is recorded in Accounts receivable, net and the non-current portion is recorded in Other assets in the consolidated balance sheets. The current portion of notes receivable was $1 million and $6 million as of December 31, 2024 and December 31, 2023, respectively. There were no non-current notes receivable as of December 31, 2024, and the non-current portion of notes receivable was $20 million as of December 31, 2023. Allowances for uncollectible balances are reserved based on expected credit losses. Management exercises judgement in establishing these allowances and considers the balance outstanding and payment history.
Derivatives
The Company enters into derivative financial instruments, such as interest rate swaps and caps to manage interest rate exposures. The Company’s derivative instruments include instruments that qualify and instruments that do not qualify for cash flow hedge accounting treatment. To qualify for hedge accounting, the hedging relationship, both at inception of the hedge and on an ongoing basis, must be expected to be highly effective at offsetting the variability in hedged cash flows attributable to the hedged risk (e.g., a variable interest rate index).
Certain of the Company’s foreign operations expose the Company to fluctuations of exchange rates. These fluctuations may impact the value of the Company’s cash receipts and payments in terms of the Company’s functional currency. The Company enters into foreign currency derivative instruments to manage its exposure to fluctuations in exchange rates between the functional currencies of the Company’s subsidiaries and the currencies of the underlying cash flows.
All derivatives are recognized on the consolidated balance sheets at fair value and are generally reported gross, regardless of netting arrangements. For derivatives that qualify for hedge accounting, on the date the derivative contract is entered into, the Company designates the derivative as a hedge of the variability of cash flows attributable to a designated hedged risk (e.g., interest rate or foreign exchange risk). For derivatives designated as qualifying cash flow hedges, the gain or loss on the derivative and corresponding tax impact is recorded in Accumulated other comprehensive income (loss) and subsequently reclassified into earnings in the same period during which the hedged transaction affects earnings and within the same income statement line item as the earnings effect of the hedged item. Gains and losses on
hedge components excluded from the assessment of effectiveness are recognized over the life of the hedge on a systematic and rational basis and are recorded in the same income statement line item as the hedged item.
Derivatives not designated as accounting hedges are not speculative and are used to manage the Company’s exposure to interest rate movements and other identified risks but do not meet the hedge accounting requirements or the Company has not elected to apply hedge accounting. Changes in the fair value of derivatives not designated in hedging relationships are recorded directly in earnings and presented within Interest expense, net and Gain (loss) on foreign currency transactions, net.
The fair value of the interest rate swaps and caps and foreign currency forward contracts are estimated at an amount the Company would receive or pay to terminate the agreement at the balance sheet date, taking into consideration current interest rates, foreign exchange rates, and creditworthiness of the counterparty.
Inventories
Inventories consist of manufactured goods and goods acquired for resale, which are stated at the lower of cost (determined generally on a first in, first out basis) or net realizable value.
Property, plant and equipment, net
The Company records additions to property, plant, and equipment used in operations at cost, which includes asset additions, improvements, and betterments. With respect to constructed assets, all materials, direct labor, and contract services are capitalized.
Normal repairs and maintenance and other costs that do not improve the property, extend the useful life, or otherwise do not meet capitalization criteria are expensed as incurred.
The Company capitalizes certain costs related to the development of internal-use software projects. Costs related to preliminary project activities and post-implementation activities are expensed as incurred and certain costs related to the application development stage are capitalized.
The Company depreciates property, plant, and equipment to estimated salvage value primarily using the straight-line method over estimated useful lives.
The Company evaluates property, plant, and equipment for impairment when events or changes in circumstances indicate that the carrying value of the relevant asset group may not be recoverable or when the assets are held for sale. Upon the occurrence of a triggering event, the Company assesses whether the estimated undiscounted cash flows expected from the use of the asset and the residual value from the ultimate disposal of the asset exceed the carrying value. If the carrying value exceeds the estimated recoverable amounts, the Company reduces the carrying value to fair value and records an impairment loss in earnings.
Goodwill and other intangible assets
Goodwill is recorded to the extent that the purchase price of an acquisition exceeds the fair value of the identifiable net assets acquired and is tested for impairment on an annual basis. Interim testing is performed more frequently if events or circumstances indicate that it is more-likely-than-not that a reporting unit’s fair value is below its carrying value.
The Company evaluates the carrying value of goodwill each year as of October 1 by performing a qualitative assessment of various factors to determine whether the existence of events or circumstances leads to a determination that it is more-likely-than-not that the fair value of the reporting unit is less than its carrying value. If, after assessing the totality of events or circumstances, or based on management’s judgment, the Company determines it is more likely than not the fair value is less than its carrying amount, a quantitative assessment is performed. The quantitative assessment includes estimation of the fair value of each reporting unit, using a combination of discounted cash flow method and the market approach based on market multiples. The estimated fair value is then compared to the reporting unit’s carrying amount. If the carrying amount is greater than the fair value, an impairment loss is recognized in an amount equal to the excess of carrying value over fair value.
Intangible assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable. Impairment is recognized when estimated future cash flows expected to result from the use of the intangible asset are less than its carrying amount. When an impairment is identified, the carrying amount of the intangible asset is reduced to its estimated fair value. The Company amortizes intangible assets with definite lives in a pattern that reflects the expected consumption of related economic benefits or on a straight-line basis over the estimated economic lives.
Business combinations
The Company accounts for its business combinations using the acquisition method of accounting, which requires allocation of the fair value of purchase consideration to the tangible and intangible assets acquired and liabilities assumed at their estimated fair values on the acquisition date. The excess of the fair value of purchase price consideration over the values of these identifiable assets and liabilities is recorded as goodwill.
When determining the fair values of assets acquired and liabilities assumed, management makes significant estimates and assumptions, especially with respect to real estate and intangible assets. Significant estimates used in valuing land and buildings and improvements acquired in a business combination include, but are not limited to, the selection of comparable real estate sales, estimates of indirect costs and entrepreneurial profit, which are added to the replacement cost of the acquired assets in order to estimate their fair market value. Significant estimates used in valuing intangible assets acquired in a business combination include, but are not limited to, revenue growth rates, obsolescence, customer attrition rates, operating costs and margins, capital expenditures, tax rates, long-term growth rates, and discount rates. During the measurement period, not to exceed one year from the date of acquisition, the Company may record adjustments to the assets acquired and liabilities assumed, with a corresponding offset to goodwill if new information is obtained related to facts and circumstances that existed as of the acquisition date. After the measurement period, any subsequent adjustments are reflected in the consolidated statements of operations and comprehensive income (loss). Refer to Note 4, Business combinations, asset acquisitions, and divestitures for further detail.
Asset acquisitions
Asset acquisitions involve the acquisition of an asset, or a group of assets, and may also involve the assumption of liabilities associated with an acquisition that does not meet the GAAP definition of a business. Asset acquisitions are accounted for by the Company using a cost accumulation model. Under the cost accumulation model, the cost of the acquisition, including certain transaction costs, is allocated to the assets acquired on the basis of relative fair values. If the Company previously leased the purchased asset, the difference between the right-of-use (“ROU”) asset and ROU liability at the purchase date adjusts the final amount capitalized.
Investments in partially owned entities
The Company accounts for its investments in partially owned entities where the Company does not have a controlling interest but has significant influence using the equity method of accounting, under which the net income of the entity is recognized in income and presented in Equity method investments in the consolidated balance sheets. Allocations of profits and losses are made per the terms of the organizational documents.
The Company has interests in partially owned entities where the Company does not have a controlling interest or significant influence. These investments do not have readily determinable fair values, and the Company has elected the measurement alternative to measure these investments at cost less impairment, adjusted by observable price changes, with any fair value changes recognized in earnings. Refer to Note 13, Fair value measurements for additional information. As of December 31, 2024 and December 31, 2023, the carrying amount of these investments was $29 million and $30 million, respectively, and is presented in Other assets in the consolidated balance sheets.
Leases
The Company determines if an arrangement is or contains a lease at contract inception. For all leases where the initial term is greater than twelve months and the Company is the lessee, the Company recognizes as of the lease
commencement date a liability and a corresponding ROU asset on the consolidated financial statements. Leases with terms of twelve months or less (“short-term leases”) are not recognized in the consolidated balance sheets and the lease payments are recognized in the consolidated statements of operations and comprehensive income (loss) on a straight-line basis over the lease term.
Lease liabilities are recognized based on the present value of the remaining future minimum lease payments over the lease term. The Company has lease agreements with lease and non-lease components, which generally relate to taxes and common area maintenance. For all classes of assets, the Company accounts for the lease and non-lease components as a single lease component for both lessee and lessor leases. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based upon information available at the commencement date to determine the present value of future minimum lease payments. The corresponding lease ROU assets are recognized at an amount equal to the future minimum lease payments, as adjusted for prepayments, incentives, and initial direct costs. Variable lease payments which depend on an index or rate are excluded from the calculation of future minimum lease payments. For leases acquired in a business combination, the lease ROU assets are also adjusted for any off-market (favorable or unfavorable) terms.
The lease term used to calculate the lease liability includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Variable lease payments are recognized in the period in which those payments are incurred.
For both operating and finance leases, the lease liability is amortized using the effective interest method. In each period, the liability is increased to reflect the interest that is accrued on the related liability, offset by a decrease in the liability resulting from the periodic lease payments. For finance leases, the ROU asset is amortized and recorded within Amortization expense on the consolidated statements of operations and comprehensive income (loss). For operating leases, the ROU asset is amortized and recorded within Cost of operations or General and administrative expense on the consolidated statements of operations and comprehensive income (loss), depending on the nature of the ROU asset.
For all leases where the Company is the lessor, the Company evaluates the contract for classification as a sales-type, direct financing, or operating lease. The Company does not have any material sales-type leases. The Company has lessor arrangements with lease and non-lease components. Where the lease is determined to be the predominant component, the Company combines non-lease components that share the same pattern of transfer as the lease component (e.g., common area maintenance, utilities, storage services) and the combined component is accounted for under Accounting Standards Codification (“ASC”) 842, Leases. Certain contracts may also include non-lease components that are more variable in nature and do not share the same pattern of transfer as the lease component (e.g., handling and other accessorial service), and these non-lease components are accounted for under ASC 606, Revenue from Contracts with Customers. For operating leases, the Company assesses the probability of payment collection at commencement of the lease contract and subsequently recognizes lease income over the lease term on a straight-line basis. Changes in variable payments based on an index or rate are recorded in earnings in the period in which they become effective.
Leases
The Company determines if an arrangement is or contains a lease at contract inception. For all leases where the initial term is greater than twelve months and the Company is the lessee, the Company recognizes as of the lease
commencement date a liability and a corresponding ROU asset on the consolidated financial statements. Leases with terms of twelve months or less (“short-term leases”) are not recognized in the consolidated balance sheets and the lease payments are recognized in the consolidated statements of operations and comprehensive income (loss) on a straight-line basis over the lease term.
Lease liabilities are recognized based on the present value of the remaining future minimum lease payments over the lease term. The Company has lease agreements with lease and non-lease components, which generally relate to taxes and common area maintenance. For all classes of assets, the Company accounts for the lease and non-lease components as a single lease component for both lessee and lessor leases. As most of the Company’s leases do not provide an implicit rate, the Company uses its incremental borrowing rate based upon information available at the commencement date to determine the present value of future minimum lease payments. The corresponding lease ROU assets are recognized at an amount equal to the future minimum lease payments, as adjusted for prepayments, incentives, and initial direct costs. Variable lease payments which depend on an index or rate are excluded from the calculation of future minimum lease payments. For leases acquired in a business combination, the lease ROU assets are also adjusted for any off-market (favorable or unfavorable) terms.
The lease term used to calculate the lease liability includes options to extend or terminate the lease when it is reasonably certain that the Company will exercise that option. Variable lease payments are recognized in the period in which those payments are incurred.
For both operating and finance leases, the lease liability is amortized using the effective interest method. In each period, the liability is increased to reflect the interest that is accrued on the related liability, offset by a decrease in the liability resulting from the periodic lease payments. For finance leases, the ROU asset is amortized and recorded within Amortization expense on the consolidated statements of operations and comprehensive income (loss). For operating leases, the ROU asset is amortized and recorded within Cost of operations or General and administrative expense on the consolidated statements of operations and comprehensive income (loss), depending on the nature of the ROU asset.
For all leases where the Company is the lessor, the Company evaluates the contract for classification as a sales-type, direct financing, or operating lease. The Company does not have any material sales-type leases. The Company has lessor arrangements with lease and non-lease components. Where the lease is determined to be the predominant component, the Company combines non-lease components that share the same pattern of transfer as the lease component (e.g., common area maintenance, utilities, storage services) and the combined component is accounted for under Accounting Standards Codification (“ASC”) 842, Leases. Certain contracts may also include non-lease components that are more variable in nature and do not share the same pattern of transfer as the lease component (e.g., handling and other accessorial service), and these non-lease components are accounted for under ASC 606, Revenue from Contracts with Customers. For operating leases, the Company assesses the probability of payment collection at commencement of the lease contract and subsequently recognizes lease income over the lease term on a straight-line basis. Changes in variable payments based on an index or rate are recorded in earnings in the period in which they become effective.
Deferred financing costs
Deferred financing costs consist of loan fees and other financing costs related to the Company’s outstanding indebtedness and credit facility commitments and are amortized to interest expense over the terms of the related debt or commitment on a straight‑line basis, which approximates effective interest amortization. If a loan is refinanced or paid before its maturity, any unamortized deferred financing costs will generally be expensed unless specific rules are met that would allow for the carryover of such costs to the refinanced debt.
Deferred financing costs related to the Company’s outstanding debt are included in the Company’s consolidated balance sheets as a contra-liability within Long-term debt, net and deferred financing costs related to the Company’s revolving credit facility are recorded within Other assets (see Note 10, Debt).
Income tax status
The Company elected to be taxed as a REIT under Section 856(c) of the Internal Revenue Code, commencing with its taxable year ended December 31, 2020. As a REIT, the Company is generally not subject to federal income tax if the Company distributes at least 100% of its REIT taxable income as a dividend to its stockholders each year. If the Company fails to qualify as a REIT in any taxable year and is unable to obtain relief under certain statutory provisions, it will be subject to federal income tax on its taxable income at regular corporate rates and may not be able to qualify as a REIT for the four subsequent taxable years. Even as a REIT, the Company may also be subject to certain state and local income taxes, franchise taxes, or federal income and excise taxes on undistributed taxable income or on recognized built-in gains. The Company is subject to income taxes for certain U.S. subsidiaries which have elected to be taxed as taxable REIT subsidiaries (“TRSs”). Additionally, the Company has non-U.S. subsidiaries that are subject to income taxes in the foreign jurisdictions in which they operate. As such, a provision for income taxes related to the TRSs and the non-U.S. subsidiaries has been made in the consolidated financial statements, as described below.
Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in earnings in the period that includes the enactment date. Deferred tax assets are reduced by a valuation allowance when, in the opinion of management, it is more likely than not some portion or all of the deferred tax asset will not be realized.
The Company evaluates tax positions taken or expected to be taken in the course of preparing the Company’s consolidated financial statements to determine whether the tax positions are “more likely than not” to be sustained by the applicable tax authority. A liability is accrued for tax positions taken on a tax return that are not deemed to meet the “more likely than not” threshold in the year the tax position is taken. Recognized income tax positions are measured at the largest amount that has a greater than 50% likelihood of being realized. The Company has elected an accounting policy to classify interest and penalties, if any, as income tax expense.
Common stock distributions paid by the Company to its stockholders are characterized for U.S. federal income tax purposes as ordinary income, qualified dividend, capital gains, non-taxable returns of capital, or a combination thereof. Common stock distributions that exceed the Company’s current and accumulated earnings and profits (calculated for tax purposes) constitute a return of capital rather than a dividend and generally reduce the basis that stockholders have in the common stock. During each year, the Company notifies shareholders of the taxability of the common stock distributions paid during the preceding year. The payment of common stock distributions is dependent upon the Company’s financial condition, operating results, and REIT distribution requirements.
Segment reporting
The Company’s business is organized into two reportable segments, which are the same as the Company’s operating segments: Global Warehousing and Global Integrated Solutions. These segments are strategic business groups containing differing service offerings, which are managed separately. The accounting policies used in the preparation of the Company’s reportable segments financial information are the same as those described in this Note.
Global Warehousing - This segment utilizes the Company's industrial real estate properties to provide temperature-controlled warehousing services to its customers. Revenues in this segment are generated from storage services and related activities, such as handling, case-picking, order assembly, load consolidation, quality control, re-packaging, and other such value-add services. Cost of operations in this segment primarily consists of labor, power, other warehouse costs.
Global Integrated Solutions - This segment complements Global Warehousing with specialized cold-chain services. Revenues in this segment are generated primarily from transportation fees, and additionally include redistribution services, multi-vendor less-than-full-truckload consolidation, transportation brokerage, drayage services to and from ports, freight forwarding, rail transportation services, sales of prepared food, and e-commerce fulfillment services. Cost of operations in this segment primarily consists of third-party carrier charges, labor, fuel, and rail and vehicle maintenance.
The Company’s chief executive officer serves in the role of the Company’s chief operating decision maker (“CODM”). The CODM uses revenues and segment net operating income (“NOI”) to evaluate segment performance. By assessing the profitability of each segment, the CODM gains insights into the relative contribution of each segment to the overall Company results. It also allows the CODM to effectively allocate resources between the segments for optimal utilization of the Company’s resources, as he can analyze trends in segment NOI over time, identify primary drivers, and address any significant areas of concern. Segment NOI is calculated as a segment’s revenues less its cost of operations, excluding any stock-based compensation recorded in Cost of operations. Segment NOI is not a measurement of financial performance under GAAP and may not be comparable to similarly titled measures of other companies.
Revenue recognition
The Company has warehousing operations, which includes storage, ancillary services required to prepare and move customers’ pallets into, out of, and around the facilities, managed services, and other contract revenues. The Company receives variable consideration for the services rendered, comprised of per-unit pricing or time and materials pricing. Separate performance obligations arise for storage services, handling, case-picking, order assembly and load consolidation, quality control, re-packaging, government-approved storage and inspection, and other ancillary services. The Company’s performance obligations for these are satisfied over time as customers simultaneously receive and consume the benefits of the services. Some customer contracts contain a promise to provide a minimum commitment of warehousing services during a defined period. When the minimum volume commitment is substantive, the minimum commitment amount is deemed fixed consideration to be included in the transaction price. Any variable consideration related to storage renewals or incremental handling charges above stated minimums are allocated to the period in which services are performed. The Company charges its customers “inbound” and “outbound” product handling fees, which are billed upfront upon receipt of product from customers. Deferred revenue represent billings for storage services invoiced in advance and the outbound portion of product handling fees related to customer product inventory on hand as of period end, as the Company has not yet fulfilled the promise to provide such storage and outbound product handling services.
The Company provides managed services, included in the Global Warehousing segment, for which the contract compensation arrangement includes reimbursement of operating costs plus a fixed management fee. The Company also charges customers a revenue share fee, which is a form of variable consideration as a percentage of gross revenue generated from warehouse management. This revenue share is included in the transaction price, and the Company’s practice is to record the revenue share expected to be earned over the service period using historical data. The Company charges the customer for the fixed management fee and the revenue share on a monthly basis and accepts payment according to approved payment terms. The managed services are the only performance obligation in these contracts, and the Company provides the services over the term of the contract. This single performance obligation represents a series
of distinct services performed during the contract period, as the services provided are substantially the same and have the same pattern of transfer to the Company’s customers. Managed services revenues are recognized over time as the services are performed. Such fees and related cost reimbursements are presented on a gross basis, as the Company is the principal in the arrangement.
The Company receives lease revenues as the lessor for certain buildings and warehouses or identified space within a warehouse. Lease revenues are generally fixed over the duration of the contract, though some have variable rate escalators, and often lease contracts contain clauses permitting extension or termination. Lease incentives and options for purchase of the leased asset by the lessee are generally not offered. Lease revenue earned under operating lease agreements is recognized on a straight-line basis over the term of the leases. Variable lease payments are recognized in the period in which those payments are incurred.
The Company provides integrated solutions that include transportation services, which includes full-load transportation, load-to-load consolidation, freight forwarding, and other accessorial services. The Company receives consideration for the services rendered, comprised of per-route pricing by load, pallet, or case. A performance obligation is created when a customer submits a purchase order for the transport of goods and is satisfied upon completion of the delivery. Transportation revenue is recognized proportionally over time as a shipment moves from origin to destination, and related reimbursable costs are recognized as incurred. Payments for billed services are remitted according to approved payment terms. In addition, this revenue includes lease revenue for the Company’s insulated and refrigerated rail cars which is recognized on a straight-line basis over the lease agreement.
The Company has redistribution operations, where it redistributes certain food products under contracts with fixed mark-up fees. The Company receives consideration for the services rendered, comprised of per-pound pricing for the product procured and redistributed and a variable freight rate that represents costs passed on to the customer for amounts incurred to arrange for or transport the product. These operations for redistribution of products are each considered performance obligations to provide such services. A performance obligation is created when a customer submits a purchase order for the purchase of goods. Revenue is recognized at a point in time, when the performance obligation is satisfied, upon delivery of product. Payments for billed services are remitted according to approved payment terms. The customers’ ability to control the pricing, where products can be distributed to, and where products can be purchased from suggest that the Company is not serving as a principal in the arrangement. The Company’s policy is to report revenue from redistribution operations net of the related cost of sales, as the Company is acting as an agent on behalf of its customers.
The Company generates revenues from the sale of frozen foods, where it procures and sells prepared and frozen food product to certain customers. A performance obligation is created when a customer submits a purchase order for the purchase of goods. Revenue is recognized at a point in time, when the performance obligation is satisfied, upon delivery of product.
The Company provides e-commerce fulfillment services, which include storage, packaging, and transportation and delivery to end consumers. A performance obligation is created when a customer submits a purchase order for distribution of their goods to the end consumer. The Company generally does not have ownership of the product being distributed, as such, it is not part of the Company’s inventory balance. E-commerce revenue is recognized at a point in time, when the performance obligation is satisfied, typically upon shipping of product.
Sales and other consumption taxes the Company collects from customers and remits to government agencies are excluded from revenue.
For the years ended December 31, 2024, 2023, and 2022, no individual customer accounted for more than 10% of total revenue.
The difference in timing of revenue recognition, billings, and cash collections results in accounts receivable, unbilled receivables, and deferred revenue balances. Generally, the customer is billed no less frequently than on a monthly basis. However, the Company may bill and receive advances or deposits from customers, particularly on storage and handling
services, before revenue is recognized, resulting in deferred revenue. These assets and liabilities are reported on the consolidated balance sheets at the end of each reporting period in Accounts receivable, net and Deferred revenue.
Stock-based Compensation
The Company grants equity awards, including awards that vest over time and awards that vest based on time and achievement of specific Company and market performance criteria, to certain eligible employees, consultants, and members of the Board. The Company accounts for all awards under ASC 718, Compensation - Stock Compensation. Refer to Note 18, Stock-based compensation for additional details on each type of equity award granted, including terms and estimation methodologies.
Acquisition, transaction, and other expense
Acquisition, transaction, and other expense includes costs associated with business transactions, whether consummated or not, such as advisory, legal, accounting, valuation, other professional or consulting fees, integration costs, and costs incurred in preparation for, or as a direct result of, Lineage, Inc. becoming a public company. These costs are expensed as incurred. It also includes employee-related expenses associated with acquisitions, such as acquisition-related severance and consulting agreements.
Restructuring and impairment expense
Restructuring and impairment expense includes certain contractual and negotiated severance and separation costs from exited former executives, costs related to reductions in headcount to achieve operational efficiencies, and costs associated with exiting non-strategic operations. The Company records such costs when there is a substantive plan for employee severance or employees are otherwise entitled to benefits (e.g., in case of one-time terminations) and related costs are probable and estimable. It also includes gains (losses) on dispositions of property, plant, and equipment and impairments of long-lived assets.
Foreign currency
The accounts of the Company’s foreign subsidiaries are measured using functional currencies other than the U.S. dollar (“USD”). Revenues and expenses of these subsidiaries are translated into USD at the average exchange rate for the period and assets and liabilities are translated at the exchange rate as of the end of the reporting period. Gains or losses from translating the financial statements of these subsidiaries are included in stockholders’ equity as a component of Accumulated other comprehensive income (loss).
Accrued distributions
In order to maintain its qualification as a REIT, Lineage, Inc. must meet certain distribution requirements through a dividend declared to its stockholders. Prior to the IPO, when Lineage, Inc. paid its required dividend to its stockholders, Lineage OP also paid a corresponding pro-rata distribution to all its investors. The Company had an accounting policy to accrue a distribution payable to the investors in Lineage OP other than Lineage, Inc. (“Non-Company LPs”) at the same time that Lineage, Inc. declared and accrued a dividend to its stockholders even though the distribution to the Non-Company LPs was not formally declared. Lineage OP was also required by its operating agreement to pay a quarterly distribution to BG Cold, LLC (“BG Cold”).
After the IPO, all dividends and distributions to all investors are formally declared, and the Company accrues them as they are declared. Lineage OP is no longer required to pay quarterly distributions to BG Cold.
Commitments and contingencies
Liabilities for loss contingencies arising from claims, assessments, litigation, fines, and penalties and other sources are recorded when it is probable that a liability has been incurred and the amount can be reasonably estimated. Legal costs incurred in connection with loss contingencies are expensed as incurred. Refer to Note 20, Commitments and contingencies for additional information.
Recently adopted accounting pronouncements and Recently issued accounting pronouncements not yet adopted
In June 2022, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2022-03, Fair Value Measurement (Topic 820): Fair Value Measurement of Equity Securities Subject to Contractual Sale Restrictions. The amendments in this ASU clarify that a contractual restriction on sale of an equity security is not considered part of the unit of account of the equity security and, therefore, is not considered in measuring fair value. The amendments also clarify that an entity cannot, as a separate unit of account, recognize and measure a contractual sale restriction. The ASU also requires additional disclosures surrounding equity securities subject to contractual sale restrictions. The Company adopted this ASU on January 1, 2024. The adoption of the new standard did not have a material impact on the consolidated financial statements.
In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280): Improvements to Reportable Segment Disclosures. The amendments in this ASU require that an entity disclose significant segment expenses that are regularly provided to the CODM and included within each reported measure of segment profit or loss, disclose an amount for other segment items by reportable segment and a description of the amount’s composition, and provide all annual disclosures about a reportable segment’s profit or loss and assets currently required by ASC 280, Segment Reporting, in interim periods. The amendments also require that an entity disclose the title and position of the CODM with an explanation of how the CODM uses the reported measure(s) of segment profit or loss in assessing segment performance and making resource allocation decisions. This ASU is effective for fiscal years beginning after December 15, 2023 and interim periods beginning after December 15, 2024. The Company adopted this ASU in the consolidated financial statements in this Annual Report. The adoption resulted in additional disclosures in this Note and Note 23, Segment information.
In December 2023, the FASB issued ASU 2023-09, Income Taxes (Topic 740): Improvements to Income Tax Disclosures. This ASU amends existing income tax disclosure guidance, primarily requiring more detailed disclosure for income taxes paid and the effective tax rate reconciliation. This ASU is effective for fiscal years beginning after December 15, 2024. The Company expects the adoption of this ASU will result in additional disclosures but will not impact its consolidated financial statements.
In March 2024, the FASB issued ASU 2024-01, Compensation — Stock Compensation (Topic 718): Scope Application of Profits Interests and Similar Awards. This ASU clarifies the application of ASC 718, Compensation — Stock Compensation, to profits interests and similar instruments by providing illustrative examples of the proper accounting for such awards. The ASU does not contain changes to the application of the previously existing accounting guidance. This ASU is effective for fiscal years beginning after December 15, 2024. The Company does not expect this ASU to have an effect on the Company’s consolidated financial statements because the Company’s accounting for profits interests and similar instruments conforms to the clarified guidance.
In November 2024, the FASB issued ASU 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses. This ASU enhances disclosures about a public business entity’s expenses and requires more detailed information about the types of expenses that are included in certain expense captions in the consolidated financial statements. ASU 2024-03 is effective for fiscal years beginning after December 15, 2026. The Company is currently evaluating the impact this guidance will have on its consolidated financial statements.
v3.25.0.1
Significant accounting policies and practices (Tables)
12 Months Ended
Dec. 31, 2024
Accounting Policies [Abstract]  
Schedule Of Composition Of Distributions To Common Stockholders The composition of the Company’s distributions per common share for each tax year presented is as follows, where tax year 2024 distributions are based on an estimate:
202420232022
Ordinary income— %92 %57 %
Qualified dividend— %%%
Capital gain distribution— %— %21 %
Return of capital100 %— %17 %
100 %100 %100 %
v3.25.0.1
Capital structure and noncontrolling interests (Tables)
12 Months Ended
Dec. 31, 2024
Noncontrolling Interest [Abstract]  
Class of Treasury Stock The following table provides the number of shares repurchased, average price paid per share, and total amount paid for share repurchases for the years ended December 31, 2024, 2023, and 2022, excluding repurchases related to the withholding of common stock for employee taxes related to vested stock-based compensation arrangements and repurchases related to Put Options described below:
202420232022
Total number of shares repurchased254,828131,23749,286
Average price paid per share$98.36 $94.24 $90.00 
Total consideration paid for share repurchases (in millions)$25 $12 $
Schedule of Capital Units
The Operating Partnership’s capital structure as of December 31, 2024 and December 31, 2023 was as follows:
December 31, 2024December 31, 2023
Partnership common units owned by Lineage, Inc.228,191,656 — 
Partnership common units owned by Non-Company LPs984,089 — 
Legacy OP Class A Units & Legacy OP Class B Units owned by Non-Company LPs20,929,599 — 
Redeemable Legacy OP Class A Units owned by Non-Company LPs319,006 — 
LTIP Units held by Non-Company LPs2,995,153 — 
Class A units owned by Lineage, Inc.— 162,017,515 
Class A & B units owned by Non-Company LPs— 18,829,959 
Redeemable Class A units owned by Non-Company LPs— 1,260,182 
Total253,419,503 182,107,656 
Schedule of Ownership Interests Third parties own the following interests in the below Other Consolidated Subsidiaries:
December 31, 2024December 31, 2023
Cool Port Oakland Holdings, LLC13.3 %13.3 %
Lineage Jiuheng Logistics (HK) Group Company Ltd.40.0 %40.0 %
Kloosterboer BLG Coldstore GmbH49.0 %49.0 %
Turvo India Pvt. Ltd.1.0 %1.0 %
Redeemable Noncontrolling Interest
Below is a summary of all activity for the Company’s redeemable noncontrolling interests during the years ended December 31, 2024, 2023, and 2022, which are discussed in further detail above.
(in millions)Redeemable Noncontrolling Interests - Operating Partnership UnitsConvertible Redeemable Noncontrolling Interests - Preference SharesRedeemable Noncontrolling Interest - Operating SubsidiariesTotal Redeemable Noncontrolling Interests
Balance as of December 31, 2021$44 $308 $$361 
Operating Partnership units issued in acquisitions— — 
Purchase of redeemable noncontrolling interests— — (10)(10)
Partial redemption of convertible redeemable noncontrolling interests— (77)— (77)
Redeemable noncontrolling interest adjustment— (18)— (18)
Accretion of redeemable noncontrolling interests34 — — 34 
Net income (loss)— — 
Balance as of December 31, 202285 213 — 298 
Noncontrolling interests acquired in business combinations— — 
Redeemable noncontrolling interest adjustment— — 
Accretion of redeemable noncontrolling interests35 — 36 
Balance as of December 31, 2023120 221 349 
Distributions(1)— — (1)
Reclassification of the Preference Shares— (229)— (229)
Redemption of redeemable noncontrolling interests(6)— — (6)
Expiration of redemption option(92)— — (92)
Redeemable noncontrolling interest adjustment— — 
Accretion of redeemable noncontrolling interests12 — 15 
Net income (loss)(1)— — (1)
Balance as of December 31, 2024$32 $— $11 $43 
Below is a summary of all activity for the Company’s noncontrolling interests during the years ended December 31, 2024, 2023, and 2022, which are discussed in further detail above.
(in millions)Operating Partnership UnitsNoncontrolling Interests in Other Consolidated SubsidiariesManagement Profits Interests Class C UnitsNoncontrolling Interest in Other Consolidated Subsidiaries - OPEUTotal Noncontrolling Interests
Balance as of December 31, 2021$543 $21 $12 $— $576 
Contributions from noncontrolling interests— — — 
Distributions(41)(2)— — (43)
Stock-based compensation— — — 
Other comprehensive income (loss)(3)— — — (3)
Redemption of units issued as stock compensation— — (1)— (1)
Net income (loss)(9)(7)— (14)
Reallocation of noncontrolling interests112 — — — 112 
Balance as of December 31, 2022608 21 12 — 641 
Contributions from noncontrolling interests— — — 
Distributions(56)(1)— — (57)
Operating Partnership units issued in acquisitions— — — 
Stock-based compensation— — 11 — 11 
Other comprehensive income (loss)(2)— — — (2)
Sale of noncontrolling interests— (4)— — (4)
Redemption of units issued as stock compensation— — (1)— (1)
Net income (loss)(5)(1)(13)— (19)
Reallocation of noncontrolling interests49 — — — 49 
Balance as of December 31, 2023598 15 — 622 
Distributions(47)(1)— (2)(50)
Stock-based compensation35 — — 39 
Other comprehensive income (loss)(27)— — (1)(28)
Conversion of Management Profits Interests Class C units66 — (5)— 61 
Redemption of preferred shares and OPEUs— — — (29)(29)
Reimbursement of Advance Distributions198 — — — 198 
Issuance of OPEUs and settlement of Class D Units— — — 73 73 
Expiration of redemption option27 — — — 27 
Net income (loss)(75)— (8)(3)(86)
Reallocation of noncontrolling interests169 — — 17 186 
Balance as of December 31, 2024$944 $14 $— $55 $1,013 
Dividends Declared
The following table summarizes dividends declared to common stockholders during fiscal 2024.
Quarter EndedRecord DatePayment DateDividend per Common ShareDividend Payment (in millions)
September 30, 2024 (1)
September 30, 2024October 21, 2024$0.38 $87 
December 31, 2024December 31, 2024January 21, 2025$0.5275 $120 
__________________
(1) The dividend is prorated for the period commencing on July 26, 2024, the date the Company’s initial public offering was consummated, and ending on September 30, 2024.
Schedule of Options Indexed to Issuer's Equity
A summary of the remaining outstanding Put Options, by Put Option Exercise Window, as of December 31, 2024 is as follows:
(dollars in millions)Shares subject to Put OptionLiabilityIntrinsic ValueMaximum Redemption Value
June 1, 2025 to June 6, 2025616,022 $42 $42 $79 
September 1, 2025 to September 8, 20251,058,328 56 56 120 
October 3, 2025 to October 10, 2025111,713 16 
Total1,786,063 $107 $107 $215 
v3.25.0.1
Revenue (Tables)
12 Months Ended
Dec. 31, 2024
Revenue from Contract with Customer [Abstract]  
Disaggregation of Revenue
The following table disaggregates the Company’s net revenues by major stream and reportable segment.
Year Ended December 31,
(in millions)202420232022
Warehousing operations$3,477 $3,471 $3,076 
Warehouse lease revenues271 259 244 
Managed services119 97 79 
Other20 30 33 
Total Global Warehousing3,887 3,857 3,432 
Transportation797 859 935 
Food sales208 229 207 
Redistribution revenues206 193 173 
E-commerce and other167 130 111 
Railcar lease revenues75 74 70 
Total Global Integrated Solutions1,453 1,485 1,496 
Total net revenues$5,340 $5,342 $4,928 
Lessor, Operating Lease, Payment to be Received, Maturity
Future minimum lease payments under operating leases, including railcar leases and subleases, with original terms in excess of one year to be received from customers for each of the next five years and thereafter are as follows (in millions):
Year ending December 31:
2025$247 
2026216 
2027174 
2028142 
2029130 
2030 and thereafter748 
Total$1,657 
v3.25.0.1
Business combinations and asset acquisitions (Tables)
12 Months Ended
Dec. 31, 2024
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]  
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2024, inclusive of any measurement period adjustments.
(in millions)ColdPoint Logistics
Other1
Fair value of consideration transferred
Cash consideration$223 $110 
Contingent consideration— 12 
Total consideration$223 $122 
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents$— $
Accounts receivable, net, prepaid expenses, and other current assets
Property, plant, and equipment160 96 
Right-of-use assets and other non-current assets— 13 
Customer relationships (included in other intangibles)41 26 
Accounts payable, accrued liabilities, and other current liabilities(4)(7)
Lease obligations and other non-current liabilities— (13)
Deferred income tax liabilities— (23)
Long-term debt— (14)
Total identified net assets$205 $87 
Goodwill$18 $35 
1The measurement period adjustments were primarily related to property, plant, and equipment and goodwill and were not material.
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2023, inclusive of any measurement period adjustments.
(in millions)
Burris1
NOVA Coldstore Corp.1
Other
Fair value of consideration transferred
Cash consideration$148 $80 $39 
Deferred cash consideration— — 14 
Issuance of equity— — 
Contingent consideration— — 
Total$148 $86 $55 
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents$— $$
Accounts receivable, net, prepaid expenses, and other current assets14 
Inventories22 — — 
Property, plant, and equipment108 40 23 
Customer relationships (included in other intangible assets)10 21 18 
Operating lease right-of-use assets, deferred income tax assets, and other assets
Accounts payable, accrued liabilities, and deferred revenue(11)— — 
Operating lease obligations and deferred income tax liabilities(4)— (7)
Long-term debt— — (3)
Redeemable noncontrolling interest— — (7)
Total identified net assets$144 $64 $30 
Goodwill$4 $22 $25 
1The measurement period adjustments were primarily related to accounts receivable, accounts payable, and goodwill and were not material.
The following table summarizes the total consideration and the estimated fair value of the assets acquired and liabilities assumed for business combinations made by the Company during the year ended December 31, 2022.
(in millions)MTC LogisticsMandai LinkTurvoVersaColdTransportes Fuentes GroupOther
Fair value of consideration transferred
Cash consideration$157 $89 $155 $1,078 $76 $155 
Issuance of equity26 — 55 — 14 
Contingent consideration— — — 22 — 
Total$183 $89 $210 $1,100 $90 $164 
Total identified net assets acquired$150 $58 $40 $823 $60 $126 
Goodwill$33 $31 $170 $277 $30 $38 
v3.25.0.1
Property, plant, and equipment (Tables)
12 Months Ended
Dec. 31, 2024
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment
Property, plant, and equipment, net consists of the following:
(in millions)December 31, 2024December 31, 2023Estimated Useful Life (Years)
Buildings, building improvements, and refrigeration equipment$8,759 $8,545 
1 — 40
Land and land improvements1,530 1,446 
15 — Indefinite
Machinery and equipment1,578 1,316 
5 — 20
Railcars549 535 
7 — 50
Furniture, fixtures, equipment, and software669 563 
1 — 7
Gross property, plant, and equipment13,085 12,405 
Less accumulated depreciation(2,854)(2,266)
Construction in progress396 432 
Property, plant, and equipment, net$10,627 $10,571 
v3.25.0.1
Goodwill and other intangible assets, net (Tables)
12 Months Ended
Dec. 31, 2024
Goodwill and Intangible Assets Disclosure [Abstract]  
Schedule of Goodwill
Changes in the carrying amount of goodwill for each reportable segment for the years ended December 31, 2024 and 2023 are as follows:
(in millions)Global WarehousingGlobal Integrated SolutionsTotal
Balance, December 31, 2022$2,678 $627 $3,305 
Goodwill acquired1
34 17 51 
Less: Divestiture1
— (6)(6)
Foreign currency translation38 44 
Balance, December 31, 20232,750 644 3,394 
Goodwill acquired1
60 64 
Measurement period adjustments for current year acquisitions(10)(1)(11)
Foreign currency translation(96)(13)(109)
Balance, December 31, 2024$2,704 $634 $3,338 
__________________
(1) See Note 4, Business combinations, asset acquisitions, and divestitures for details.
Schedule of Finite-Lived Intangible Assets
The following are the Company’s total other intangible assets as of:
December 31, 2024December 31, 2023
(in millions)Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying AmountUseful Life (Years)
Customer relationships$1,445 $(418)$1,027 $1,507 $(343)$1,164 
 5 - 28
In-place leases89 (21)68 98 (21)77 
2 - 31
Technology32 (8)24 32 (5)27 10
Trade names(7)24 (21)
1 - 15
Other18 (12)20 (11)
4 - 17
Other intangible assets$1,593 $(466)$1,127 $1,681 $(401)$1,280 
Schedule of Indefinite-Lived Intangible Assets
The following are the Company’s total other intangible assets as of:
December 31, 2024December 31, 2023
(in millions)Gross Carrying AmountAccumulated AmortizationNet Carrying AmountGross Carrying AmountAccumulated AmortizationNet Carrying AmountUseful Life (Years)
Customer relationships$1,445 $(418)$1,027 $1,507 $(343)$1,164 
 5 - 28
In-place leases89 (21)68 98 (21)77 
2 - 31
Technology32 (8)24 32 (5)27 10
Trade names(7)24 (21)
1 - 15
Other18 (12)20 (11)
4 - 17
Other intangible assets$1,593 $(466)$1,127 $1,681 $(401)$1,280 
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense
Estimated future amortization to be incurred from other intangible assets for each of the next five years and thereafter is as follows (in millions):
Year ending December 31:
2025$109 
2026106 
2027104 
2028103 
202989 
2030 and thereafter616 
Total$1,127 
v3.25.0.1
Equity method investments (Tables)
12 Months Ended
Dec. 31, 2024
Equity Method Investments and Joint Ventures [Abstract]  
Equity Method Investments
The carrying values of the Company's investments accounted for under the equity method as of December 31, 2024 and 2023 were as follows:
(in millions)December 31, 2024December 31, 2023
Emergent Cold LatAm Holdings, LLC$76 $66 
Other investments48 47 
Total equity method investments$124 $113 
v3.25.0.1
Prepaid expenses and other current assets (Tables)
12 Months Ended
Dec. 31, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Schedule of Prepaid Expenses and Other Current Assets
(in millions)December 31, 2024December 31, 2023
Prepaid expenses$58 $62 
Other current assets39 30 
Deferred equity raise costs— 
Prepaid expenses and other current assets$97 $101 
v3.25.0.1
Income taxes (Tables)
12 Months Ended
Dec. 31, 2024
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign
The following table summarizes the components of earnings before income taxes for the years ended December 31:
(in millions)202420232022
Domestic$(648)$13 $(2)
Foreign(192)(123)(68)
Net income (loss) before income taxes$(840)$(110)$(70)
Schedule of Components of Income Tax Expense (Benefit)
Income tax expense (benefit) is summarized as follows for the years ended December 31:
(in millions)202420232022
Current tax expense (benefit):
U.S. – Federal$$18 $17 
U.S. – State— 
Foreign15 18 28 
Subtotal16 44 48 
Deferred tax expense (benefit):
U.S. – Federal(48)(15)(18)
U.S. – State(8)(8)(4)
Foreign(49)(35)(20)
Subtotal(105)(58)(42)
Income tax expense (benefit)$(89)$(14)$
Schedule of Effective Income Tax Rate Reconciliation
Income tax expense (benefit) attributable to net income (loss) before income taxes differs from the amounts computed by applying the U.S. statutory federal income tax rate of 21% to Net income (loss) before income taxes. The reconciliation between these amounts is as follows for the years ended December 31:
(in millions)202420232022
Net income (loss) before income taxes$(840)$(110)$(70)
Income tax expense (benefit):
U.S. statutory federal income tax rate(176)(23)(15)
Foreign income taxed at rates other than 21%(11)(8)(5)
Uncertain tax provisions(8)— 
Valuation allowance movement(12)— 13 
Nondeductible expenses
Withholding tax
State and local tax(6)(1)— 
Tax adjustments related to REIT112 10 — 
Tax credits(4)— — 
Other(6)
Income tax expense (benefit)$(89)$(14)$
Schedule of Deferred Tax Assets and Liabilities
(in millions)December 31,
2024
December 31,
2023
Deferred tax assets:
Goodwill$72 $73 
Lease liabilities191 220 
Accruals18 29 
Net operating losses, credits, and other tax attribute carryforwards159 119 
Other50 20 
Total deferred tax assets490 461 
Less: Valuation allowance(42)(57)
Total net deferred tax assets448 404 
Deferred tax liabilities:
Property, plant, and equipment(311)(318)
Other intangible assets(164)(182)
Lease assets(168)(190)
Investments in flow-through entities(48)(55)
Other(12)(19)
Total deferred tax liabilities(703)(764)
Net deferred tax assets/(liabilities)$(255)$(360)
The net deferred tax liability above is presented in the consolidated balance sheets as follows:
(in millions)December 31,
2024
December 31,
2023
Net deferred tax assets included within other assets$49 $10 
Net deferred tax liabilities included within deferred income tax liability(304)(370)
Total net deferred tax assets and liabilities$(255)$(360)
Schedule of Unrecognized Tax Benefits Roll Forward
The beginning and ending balances of the Company’s uncertain tax positions are reconciled below for the years ended December 31:
(in millions)202420232022
Total uncertain tax positions at January 1$$18 $11 
Increases related to positions taken in the current year— — 
Increases related to positions taken in prior years— — 
Current year acquisitions— — 
Current year releases(2)(10)— 
Foreign exchange (gain) loss— — — 
Total uncertain tax positions at December 31$11 $$18 
v3.25.0.1
Debt (Tables)
12 Months Ended
Dec. 31, 2024
Debt Disclosure [Abstract]  
Schedule of Debt
(in millions)December 31, 2024December 31, 2023
Unsecured credit facilities$2,772 $3,080 
Senior unsecured notes 1,665 1,708 
Secured debt 522 4,193 
Unsecured term loans 17 28 
Total debt4,976 9,009 
Less current portion long-term debt(56)(24)
Less deferred financing costs(13)(23)
Less below-market debt(4)(6)
Plus above-market debt
Total long-term debt, net$4,906 $8,958 
Schedule of Long-Term Debt Instruments
The following table provides the details of the Credit Agreement:
December 31, 2024December 31, 2023
(in millions)
Contractual Interest Rate (1)
Borrowing Currency AmountCarrying Amount (USD)
Contractual Interest Rate (1)
Borrowing Currency AmountCarrying Amount (USD)
Term Loan A
USD
SOFR+0.93%
1,000 $1,000 
SOFR+1.60%
1,875 $1,875 
Revolving Credit Facility
USD
SOFR+0.93%
1,535 1,535 
SOFR+1.60%
315 315 
AUD
BBSW+0.93%
126 78 
BBSW+1.60%
349 238 
NZD
BKBM+0.93%
106 60 
BKBM+1.60%
62 39 
EUR
EURIBOR+0.93%
55 57 
EURIBOR+1.60%
175 193 
DKK
CIBOR+0.93%
250 35 
CIBOR+1.60%
498 74 
CAD
CORRA+0.93%
10 
CDOR+1.60%
448 338 
NOK
NIBOR+0.93%
— — 
NIBOR+1.60%
86 
Total Revolving Credit Facility$1,772 $1,205 
1SOFR = for purpose of the above instruments, the term “SOFR” refers to the Term SOFR plus 0.1% (or “Adjusted Term SOFR”), CORRA = Canadian Overnight Repo Rate Average, CDOR = Canadian Dollar Offered Rate, BBSW = Bank Bill Swap Rate, EURIBOR = Euro Interbank Offered Rate, CIBOR = Copenhagen Interbank Offered Rate, NIBOR = Norwegian Interbank Offered Rate, BKBM = Bank Bill Reference Rate
The table below summarizes the balances and terms of the Senior Unsecured Notes:
(in millions, except interest rates)Borrowing Currency Amount
Interest rate
Maturity date
December 31, 2024December 31, 2023
Series A Senior  Notes        
$3002.22%8/20/2026$300 $300 
Series B Senior  Notes    $3752.52%8/20/2028375375
Series C Senior Notes    €1280.89%8/20/2026133141
Series D Senior Notes    €2511.26%8/20/2031262277
Series E Senior Notes    £1451.98%8/20/2026182185
Series F Senior Notes    £1302.13%8/20/2028163166
Series G Senior Notes    €803.33%8/20/20278388
Series H Senior Notes    €1103.54%8/20/2029115121
Series I Senior Notes    €503.74%8/20/20325255
Total Senior Unsecured Notes$1,665 $1,708 
Schedule of Maturities of Long-Term Debt
Future payments on debt, if contractual extensions are executed, for each of the next five years and thereafter are as follows (in millions):
Year ending December 31:
2025$56 
2026782 
202787 
2028768 
20292,969 
2030 and thereafter314 
Total debt$4,976 
v3.25.0.1
Derivative instruments and hedging activities (Tables)
12 Months Ended
Dec. 31, 2024
Derivative Instruments and Hedging Activities Disclosure [Abstract]  
Schedule of Notional Amounts of Derivatives
As of December 31, 2024, the Company had the following outstanding interest rate and foreign currency derivatives that were designated as cash flow hedging instruments:
Number of InstrumentsNotional
(in millions)
Interest rate derivatives:
Interest rate swap3USD1,000 
Interest rate cap3USD1,500 
Total6USD2,500 
(in millions)Buy NotionalSell Notional
Foreign currency derivatives:
Buy EUR/Sell GBP forwardEUR32 GBP27 
Buy USD/Sell GBP forwardUSDGBP
Derivative Instruments, Gain (Loss)
The tables below presents the effect of the Company’s derivatives that are designated as hedging instruments in the consolidated statements of operations and comprehensive income (loss) (in millions).
Derivatives in Cash Flow Hedging RelationshipsAmount of Gain (Loss) Recognized in OCI on DerivativesAmount of Gain (Loss) Reclassified from Accumulated OCI into EarningsAmount of Gain (Loss) Reclassified from Accumulated OCI into Earnings
Year Ended December 31,Year Ended December 31,
202420232022202420232022
Included in effectiveness testing:
Interest rate contracts$36 $33 $225 Interest expense, net$98 $119 $37 
Foreign exchange contracts(2)(1)Gain (loss) on foreign currency
transactions, net
(1)— 
Excluded from effectiveness testing and recognized in earnings based on an amortization approach:
Interest rate contracts(4)(5)(9)Interest expense, net(1)(1)(1)
Total$30 $27 $218 $96 $118 $37 
Schedule of Derivatives Instruments Statements of Financial Performance and Financial Position, Location
The table below presents the fair value of the Company’s derivative financial instruments as well as their classification in the consolidated balance sheets as of:
(in millions)December 31, 2024December 31, 2023December 31, 2024December 31, 2023
Derivatives designated as hedging instruments
Balance sheet locationOther assetsOther assetsOther liabilitiesOther liabilities
Interest rate contracts$69 $135 $— $— 
Foreign exchange contracts— — (1)— 
Total$69 $135 $(1)$— 
Derivatives NOT designated as hedging instruments
Balance sheet locationOther assetsOther assetsOther liabilitiesOther liabilities
Interest rate contracts$— $$— $— 
Foreign exchange contracts— (1)(1)
Total$$$(1)$(1)
v3.25.0.1
Interest expense (Tables)
12 Months Ended
Dec. 31, 2024
Other Income and Expenses [Abstract]  
Summary of interest expense
Year Ended December 31,
(in millions)202420232022
Interest expense$426 $509 $281 
(Gain) loss on designated and non-designated hedge instruments(97)(116)(38)
Finance lease liabilities interest93 92 95 
Amortization of deferred financing costs18 19 18 
Capitalized interest(8)(13)(8)
Interest income(12)(6)(3)
Other financing fees10 
Interest expense, net$430 $490 $347 
v3.25.0.1
Fair value measurements (Tables)
12 Months Ended
Dec. 31, 2024
Fair Value Disclosures [Abstract]  
Fair Value Measurements, Recurring and Nonrecurring
The following table presents the fair value hierarchy levels of the Company’s assets and liabilities at fair value:
(in millions)Fair Value HierarchyDecember 31, 2024December 31, 2023
Measured at fair value on a recurring basis:
Interest rate derivative financial instruments assetsLevel 2$69 $138 
Foreign exchange forward contracts assetsLevel 2$$— 
Foreign exchange forward contracts liabilitiesLevel 2$$
Acquisition related contingent considerationLevel 3$13 $
Put options (see Note 2, Capital structure and noncontrolling interests)
Level 3$107 
Measured at fair value on a non-recurring basis:
Other investments (included in Other assets)1
Level 3$18 $12 
Disclosed at fair value:
Long-term debt2
Level 3$4,868 $8,768 
Kloosterboer Preference Shares3
Level 3$259 
__________________
(1) The investments in equity securities carried at fair value are subject to transfer restrictions and generally cannot be sold without consent.
(2) The carrying value of long-term debt is disclosed in Note 10, Debt.
(3) The carrying value of Kloosterboer Preference Shares is disclosed in Note 17, Other long-term liabilities.
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation The following table includes a rollforward of the Put Options, which are classified as Level 3 in the fair value hierarchy.
(in millions)December 31, 2024
Beginning balance$— 
Issuance of Put Options103 
Fair value adjustments31 
Settlement of Put Options(27)
Ending balance$107 
v3.25.0.1
Leases (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Assets And Liabilities, Lessee
Right-of-use asset balances are as follows:
(in millions)December 31, 2024December 31, 2023
Finance lease right-of-use assets$1,706 $1,608 
Less: accumulated amortization(452)(365)
Finance lease right-of-use assets, net$1,254 $1,243 
Operating lease right-of-use assets$828 $892 
Less: accumulated amortization(201)(168)
Operating lease right-of-use assets, net$627 $724 
Lease liabilities are presented in the following line items in the consolidated balance sheets:
December 31, 2024December 31, 2023
(in millions)Finance LeasesOperating LeasesFinance LeasesOperating Leases
Accounts payable and accrued liabilities$165$50$76$60
Long-term finance lease obligations1,2491,305
Long-term operating lease obligations605692
Total lease obligations$1,414$655$1,381$752
Supplemental consolidated balance sheets information related to leases is as follows:
December 31,December 31,
20242023
Weighted average remaining lease term (in years):
Finance14.516.5
Operating15.915.9
Weighted average discount rate:
Finance6.8 %6.8 %
Operating6.5 %6.5 %
Finance Lease, Liability, to be Paid, Maturity
Future minimum lease payments for each of the next five years and thereafter as of December 31, 2024 are as follows (in millions):
Years Ending December 31:Finance LeasesOperating Leases
2025$254$92
202615989
202715488
202814578
202914470
2030 and thereafter1,517675
Total lease payments2,3731,092
Less imputed interest(959)(437)
Total lease obligations$1,414$655
Lessee, Operating Lease, Liability, to be Paid, Maturity
Future minimum lease payments for each of the next five years and thereafter as of December 31, 2024 are as follows (in millions):
Years Ending December 31:Finance LeasesOperating Leases
2025$254$92
202615989
202715488
202814578
202914470
2030 and thereafter1,517675
Total lease payments2,3731,092
Less imputed interest(959)(437)
Total lease obligations$1,414$655
Lease, Cost
The components of lease expense are as follows:
Year Ended December 31,
(in millions)202420232022
Finance lease cost:
Amortization of ROU assets$101 $93 $88 
Interest on lease liabilities93 92 95 
Operating lease cost114 115 103 
Variable & short-term lease cost38 28 23 
Sublease income(16)(9)(18)
Total lease cost$330 $319 $291 
Supplemental cash flow information related to leases is as follows:
Year Ended December 31,
(in millions)202420232022
Cash paid for amounts included in the measurement of lease liability
Operating cash flows from finance leases$92 $90 $94 
Finance cash flows from finance leases$70 $55 $50 
Operating cash flows from operating leases$100 $92 $94 
ROU assets obtained in exchange for lease obligations (excluding the effect of acquisitions)
Finance leases$60 $37 $10 
Operating leases$21 $89 $
v3.25.0.1
Failed sale-leaseback financing obligations (Tables)
12 Months Ended
Dec. 31, 2024
Leases [Abstract]  
Sale Leaseback Transactions The Company’s outstanding obligations for failed sale-leasebacks of real estate-related long-lived assets were as follows:
(in millions)MaturityDecember 31, 2024December 31, 2023
ArrasDecember 2035$20 $23 
Harnes 2June 203748 54 
Total sale-leaseback financing obligations68 77 
Less current portion of sale-leaseback financing obligations(6)(7)
Sale-leaseback financing obligations, net$62 $70 
As of December 31, 2024, the future principal payments for the Arras and Harnes 2 sale-leaseback financing obligation are as follows (in millions):
Year ending December 31:
2025$
2026
2027
2028
2029
2030 and thereafter42 
    Total sale-leaseback financing obligation$68 
v3.25.0.1
Other long-term liabilities (Tables)
12 Months Ended
Dec. 31, 2024
Other Liabilities Disclosure [Abstract]  
Other Noncurrent Liabilities
(in millions)December 31, 2024December 31, 2023
Kloosterboer Preference Shares$247 $— 
Sale leaseback financing obligations (see Note 15, Failed sale-leaseback financing obligations)
62 70 
Workers' compensation reserves (see Note 20, Commitments and contingencies)
35 25 
Other liabilities66 64 
Total other long-term liabilities$410 $159 
v3.25.0.1
Stock-based compensation (Tables)
12 Months Ended
Dec. 31, 2024
Share-Based Payment Arrangement [Abstract]  
Share-Based Payment Arrangement, Restricted Stock Unit, Activity
The following represents a summary of these RSUs:
Time-based RSUsWeighted average grant date fair value per unitPerformance-based RSUsWeighted average grant date fair value per unit
Unvested as of December 31, 2023— $— — $— 
Awards granted1,530,805 84.88 129,856 89.85 
Awards vested(17,517)89.45 — — 
Awards forfeited(51,499)86.15 (1,910)89.85 
Unvested as of December 31, 20241,461,789$84.78 127,946$89.85 
The following represents a summary of these LTIP Units:
Time-based LTIP UnitsWeighted average grant date fair value per unitPerformance-based LTIP UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 2023— $— — $— 
Awards granted1,218,732 87.86 1,776,421 89.85 
Awards vested— — — — 
Awards forfeited— — — — 
Unvested as of December 31, 20241,218,732$87.86 1,776,421$89.85 
The following represents a summary of these units:
UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 202189,827$62.68 
Awards granted113,56480.79 
Awards vested(93,426)64.94 
Awards forfeited(3,727)80.50 
Unvested as of December 31, 2022106,23879.07 
Awards granted212,11090.05 
Awards vested(167,148)83.76 
Unvested as of December 31, 2023151,200 89.29 
Awards granted31,088 96.50 
Awards vested(182,288)90.52 
Unvested as of December 31, 2024— $— 
Share-Based Payment Arrangement, Activity
The following represents a summary of these units:
UnitsWeighted average grant date fair value per unit
Unvested as of December 31, 20215,715,658$1.49 
Awards granted4,159,8073.55 
Awards vested(2,336,898)2.93 
Awards forfeited(910,054)2.75 
Unvested as of December 31, 20226,628,5132.10 
Awards granted3,164,0213.58 
Awards vested(2,823,268)3.26 
Awards forfeited(274,143)2.13 
Unvested as of December 31, 20236,695,123 2.31 
Awards granted1,487,235 2.93 
Awards vested(3,094,024)1.78 
Awards forfeited(147,976)2.69 
Awards cancelled and replaced(4,940,358)2.82 
Unvested as of December 31, 2024— $— 
Schedule of Stock-Based Compensation Expense
The following table summarizes the Company’s stock-based compensation expense by line item in the consolidated statements of operations and comprehensive income (loss):
Year Ended December 31,
(in millions)202420232022
Cost of operations$$— $— 
General and administrative expense78 26 17 
Acquisition, transaction, and other expense134 — — 
Total stock-based compensation expense$215 $26 $17 
v3.25.0.1
Accumulated other comprehensive income (loss) (Tables)
12 Months Ended
Dec. 31, 2024
Equity [Abstract]  
Schedule of accumulated other comprehensive income (loss) Activity within AOCI was as follows:
Year Ended December 31,
(in millions)202420232022
Foreign currency translation adjustments:
Balance at beginning of period$(149)$(227)$(26)
Foreign currency translation adjustments(207)88 (221)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests22 (10)27 
Reallocation due to change in Noncontrolling interest ownership percentage— (7)
Balance at end of period$(330)$(149)$(227)
Derivatives:
Balance at beginning of period$115 $190 $36 
Unrealized gain (loss) on foreign currency hedges and interest rate hedges30 27 218 
Net amount reclassified from AOCI to net income (loss)(96)(118)(37)
Tax effect(9)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests12 (24)
Reallocation due to change in Noncontrolling interest ownership percentage(4)— 
Balance at end of period$57 $115 $190 
Accumulated other comprehensive income (loss)$(273)$(34)$(37)
v3.25.0.1
Earnings (loss) per share (Tables)
12 Months Ended
Dec. 31, 2024
Earnings Per Share [Abstract]  
Reconciliation of basic and diluted EPS A reconciliation of the basic and diluted EPS is as follows:
Year Ended December 31,
(in millions, except per share amounts)202420232022
Earnings (loss) per share - basic and diluted:
Net income (loss) attributable to Lineage, Inc.$(664)$(77)$(63)
Less: Accretion of redeemable noncontrolling interests14 3431
Less: Redeemable noncontrolling interest adjustment(16)
Less: Reclassification of the Preference Shares20 — — 
Net income (loss) attributable to common stockholders - basic and diluted$(706)$(118)$(78)
Weighted average common shares outstanding - basic and diluted191 162 152 
Net income (loss) per share attributable to common stockholders - basic and diluted$(3.70)$(0.73)$(0.51)
v3.25.0.1
Segment information (Tables)
12 Months Ended
Dec. 31, 2024
Segment Reporting [Abstract]  
Capital expenditures by segment Capital expenditures for property, plant, and equipment presented below by segment are inclusive of purchases recorded in Accounts payable and accrued liabilities during each period.
Year Ended December 31,
(in millions)202420232022
Global Warehousing revenues$3,887 $3,857 $3,432 
Global Integrated Solutions revenues1,453 1,485 1,496 
Total net revenues5,340 5,342 4,928 
Global Warehousing operating costs:
Labor1,417 1,402 1,271 
Power208 204 219 
Other warehouse costs728 743 721 
Total Global Warehousing cost of operations2,353 2,349 2,211 
Global Integrated Solutions cost of operations1,222 1,241 1,262 
Total segment cost of operations3,575 3,590 3,473 
Stock-based compensation expense— — 
Total cost of operations3,578 3,590 3,473 
Global Warehousing NOI1,534 1,508 1,221 
Global Integrated Solutions NOI231 244 234 
Total segment NOI1,765 1,752 1,455 
Reconciling items:
Stock-based compensation expense in cost of operations(3)— — 
General and administrative expense(539)(502)(399)
Depreciation expense(659)(552)(480)
Amortization expense(217)(208)(198)
Acquisition, transaction, and other expense(651)(60)(66)
Restructuring, impairment, and gain (loss) on disposals(57)(32)(15)
Equity income (loss), net of tax(6)(3)— 
Gain (loss) on foreign currency transactions, net(25)(24)
Interest expense, net(430)(490)(347)
Gain (loss) on extinguishment of debt(17)— 
Other nonoperating income (expense), net(1)(19)
Net income (loss) before income taxes$(840)$(110)$(70)
Capital expenditures for property, plant, and equipment:
Global Warehousing capital expenditures$558 $536 $618 
Global Integrated Solutions capital expenditures40 78 141 
Corporate capital expenditures105 121 110 
Total capital expenditures for property, plant, and equipment$703 $735 $869 
Schedule of Revenue from External Customers and Long-Lived Assets, by Geographical Areas
The following table provides geographic information for the Company’s total revenues for the years ended December 31, 2024, 2023, and 2022 and long-lived assets as of December 31, 2024 and 2023. Revenues from external customers are
attributed to each country or region based on the location of the facilities in which the revenues originated. The Company’s Goodwill and Other intangible assets, net are excluded from the definition of long-lived assets.
Total RevenuesLong-Lived Assets
20242023202220242023
North America:
United States$3,412 $3,424 $3,306 $9,122 $9,014 
Canada293 277 133 833 863 
Total North America3,705 3,701 3,439 9,955 9,877 
Europe1,186 1,203 1,098 2,171 2,200 
Asia-Pacific445 434 387 785 864 
Other foreign— — 
Total$5,340 $5,342 $4,928 $12,911 $12,941 
v3.25.0.1
Significant accounting policies and practices - Narrative (Details)
$ / shares in Units, $ in Millions
12 Months Ended
Jul. 31, 2024
shares
Jul. 26, 2024
USD ($)
$ / shares
shares
Dec. 31, 2024
USD ($)
segment
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Schedule of Equity Method Investments [Line Items]          
Financing receivable, after allowance for credit loss, current     $ 1 $ 6  
Financing receivable, after allowance for credit loss, noncurrent     0 20  
Accounts receivable, allowance for credit loss, current     10 7  
Equity securities without readily determinable fair value     29 30  
Property, plant, and equipment, lessor, asset under operating lease, gross     1,770 1,843  
Property, plant, and equipment, lessor, asset under operating lease, net     1,493 1,636  
Depreciation, lessor asset under operating lease     $ 66 $ 57 $ 51
Number of reportable segments | segment     2    
IPO          
Schedule of Equity Method Investments [Line Items]          
Sale of stock, number of shares issued in transaction (in shares) | shares   56,882,051      
Sale of stock, price per share (in dollars per share) | $ / shares   $ 78.00      
Sale of stock, consideration received   $ 4,873      
Over-Allotment Option          
Schedule of Equity Method Investments [Line Items]          
Sale of stock, number of shares issued in transaction (in shares) | shares 8,532,307        
v3.25.0.1
Significant accounting policies and practices - Composition of Distributions to Common Stockholders (Details)
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Accounting Policies [Abstract]      
Ordinary income, percent 0 0.92 0.57
Qualified dividend, percent 0 0.08 0.05
Capital gain distribution, percent 0 0 0.21
Return of capital, percent 1 0 0.17
Common stock dividends, total, percent 1 1 1
v3.25.0.1
Capital structure and noncontrolling interests - Narrative (Details)
$ / shares in Units, $ in Thousands
1 Months Ended 3 Months Ended 12 Months Ended
Dec. 18, 2024
USD ($)
shares
Nov. 04, 2024
USD ($)
shares
Jul. 26, 2024
USD ($)
$ / shares
shares
Feb. 01, 2024
USD ($)
shares
Oct. 01, 2023
Jan. 12, 2023
shares
Jun. 01, 2022
$ / shares
shares
Jan. 07, 2022
shares
Oct. 01, 2021
USD ($)
$ / shares
shares
Oct. 31, 2022
USD ($)
shares
Apr. 30, 2020
Dec. 31, 2024
USD ($)
sub_unit
vote
$ / shares
shares
Jun. 30, 2024
USD ($)
Mar. 31, 2022
shares
Dec. 31, 2024
USD ($)
sub_unit
vote
$ / shares
shares
Dec. 31, 2023
USD ($)
$ / shares
shares
Dec. 31, 2022
USD ($)
shares
Jul. 25, 2024
shares
Aug. 31, 2023
Dec. 31, 2021
USD ($)
Noncontrolling Interest [Line Items]                                        
Common stock, number of votes per share | vote                       1     1          
Common stock, shares authorized (in shares) | shares                       500,000,000     500,000,000 500,000,000        
Common stock, par value (in dollars per share) | $ / shares                       $ 0.01     $ 0.01 $ 0.01        
Common stock, shares, issued (in shares) | shares                       228,191,656     228,191,656 162,017,515        
Common stock, shares, outstanding (in shares) | shares                       228,191,656     228,191,656 162,017,515        
Preferred stock, shares authorized (in shares) | shares                       100,000,000     100,000,000 100,000,000        
Preferred stock, par value (in dollars per share) | $ / shares                       $ 0.01     $ 0.01 $ 0.01        
Preferred stock, liquidation preference, value (in dollars per share)                               $ 1,000        
Preferred stock, shares outstanding (in shares) | shares                       0     0 1,000,000        
Preferred stock, shares issued (in shares) | shares                       0     0 1,000,000        
Common stock equivalents, amount in excess of fair market value                       $ 34,000     $ 34,000 $ 34,000        
Redemption of common stock                             25,000 $ 12,000 $ 4,000      
Dividends and other distributions                         $ 1,000   $ 1,000          
Temporary equity, shares outstanding (in shares) | shares                       2,214,553     2,214,553 2,214,553        
Redeemable noncontrolling interest                       $ 43,000     $ 43,000 $ 349,000 298,000     $ 361,000
Purchase of redeemable noncontrolling interests                                 10,000      
Top-up payment, shares | shares   28,854                                    
Put Option                                        
Noncontrolling Interest [Line Items]                                        
Fair value of equity to redeem option                       $ 0     $ 0          
Put Option                                        
Noncontrolling Interest [Line Items]                                        
Option indexed to equity (in shares) | shares     2,036,738                 1,786,063     1,786,063          
Kloosterboer Group B.V.                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, par value (in dollars per share) | $ / shares                 $ 0.007                      
Preferred stock, dividend rate, percentage         10.00%       14.00%                      
Business acquisition, percentage of voting interests acquired                 100.00%                      
Business acquisition, seller reinvestment, preferred stock, amount                 $ 200,000                      
Ha Noi Steel Pipe Joint Stock Company                                        
Noncontrolling Interest [Line Items]                                        
Business acquisition, percentage of voting interests acquired                                     75.00%  
Business acquisition, percentage of voting interests available for purchase                                     0.250  
Flexible Automation Innovative Solutions NV                                        
Noncontrolling Interest [Line Items]                                        
Business acquisition, percentage of voting interests acquired                 50.80%                      
Flexible Automation Innovative Solutions NV | Minimum                                        
Noncontrolling Interest [Line Items]                                        
Purchase agreement, option to sell, term (in years)                     5 years                  
Flexible Automation Innovative Solutions NV | Maximum                                        
Noncontrolling Interest [Line Items]                                        
Purchase agreement, option to sell, term (in years)                     15 years                  
Partnership Common Units                                        
Noncontrolling Interest [Line Items]                                        
Redemption ratio                       1     1          
Redemption period, post acquisition (in months)                       14 months     14 months          
Legacy Operating Partnership Unit, Class A And Class B                                        
Noncontrolling Interest [Line Items]                                        
Redemption ratio                       1     1          
Number of sub-units per unit | sub_unit                       2     2          
Legacy                                        
Noncontrolling Interest [Line Items]                                        
Capital units reclassified into partnership common units (in shares) | shares                             984,103          
Long-Term Incentive Plan Units                                        
Noncontrolling Interest [Line Items]                                        
Redemption ratio                       1     1          
Percent of declared distributions received prior to vesting                             0.10          
Partnership units, redeemable after conversion, time from grant date (in months)                       18 months     18 months          
Legacy Class A-4 Operating Partnership Unit                                        
Noncontrolling Interest [Line Items]                                        
Capital units, redemption price (in dollars per share) | $ / shares     $ 106.59                 $ 106.21     $ 106.21          
Operating Partnership Equivalent Unit (OPEU)                                        
Noncontrolling Interest [Line Items]                                        
Common units outstanding (in shares) | shares                       1,461,148     1,461,148          
Operating Partnership Equivalent Unit (OPEU) | Lineage Logistics Holdings, LLC                                        
Noncontrolling Interest [Line Items]                                        
Ownership percentage                             0.60%          
Management Profits Interests Class C Units                                        
Noncontrolling Interest [Line Items]                                        
Redemption of common stock                       $ 0     $ 0 $ 13,000 25,000      
Capital units, outstanding (in shares) | shares                       0     0 21,091,532        
JCS | Capital Unit, Redeemable Class A                                        
Noncontrolling Interest [Line Items]                                        
Sale of stock, number of shares issued in transaction (in shares) | shares                           941,176            
Redeemable noncontrolling interest, redemption value, floor price                                       97,000
Operating Partnership                                        
Noncontrolling Interest [Line Items]                                        
Distribution right liability, increase     $ 198,000                                  
REIT Subsidiaries                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, liquidation preference, value (in dollars per share)                       $ 1     $ 1          
Preferred stock, dividend rate, percentage                             12.00%          
Preferred stock, redemption price (in dollars per share) | $ / shares                       $ 1,000     $ 1,000          
BG Cold, LLC                                        
Noncontrolling Interest [Line Items]                                        
Proceeds from contributions from affiliates                             $ 26,000 $ 46,000 $ 41,000      
Lineage Logistics Holdings, LLC | Operating Partnership Equivalent Unit (OPEU)                                        
Noncontrolling Interest [Line Items]                                        
Common units issued in period (in shares) | shares     2,447,990                                  
Partnership units, exchange ratio     1                                  
Lineage Logistics Holdings, LLC | BG Maverick                                        
Noncontrolling Interest [Line Items]                                        
Distribution payable     $ 185,000                                  
Distribution right liability, increase     $ 200,000                                  
Lineage Logistics Holdings, LLC | BG Maverick | Operating Partnership Equivalent Unit (OPEU)                                        
Noncontrolling Interest [Line Items]                                        
Redemption of common stock (in shares) | shares     986,842                                  
Redemption of common stock     $ 75,000                                  
Series A preferred stock                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, shares authorized (in shares) | shares                       630     630          
Preferred stock, liquidation preference, value (in dollars per share)                       $ 1     $ 1          
Preferred stock, redemption price (in dollars per share) | $ / shares     $ 1,000                                  
Preferred stock, shares outstanding (in shares) | shares                       0     0 630 630 630    
Preferred stock, shares issued (in shares) | shares                               630 630 630    
Preferred stock, redemption amount                       $ 1,000     $ 1,000          
Series A preferred stock | BGLH                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, shares outstanding (in shares) | shares                                   505    
Preferred stock, shares issued (in shares) | shares                                   505    
Series A preferred stock | JCS                                        
Noncontrolling Interest [Line Items]                                        
Redemption of common stock (in shares) | shares       61,593                                
Redemption of common stock       $ 6,000                                
Preferred units outstanding (in shares) | shares       879,583                                
Series A preferred stock | REIT Subsidiaries                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, dividend rate, percentage                             12.00%          
Series A preferred stock | Lineage Logistics CC Holdings, LLC                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, shares outstanding (in shares) | shares                       373     373 373 250      
Sale of stock, number of shares issued in transaction (in shares) | shares           123                            
Redeemable Preferred Stock | Kenyon Zero Storage                                        
Noncontrolling Interest [Line Items]                                        
Preferred stock, redemption price (in dollars per share) | $ / shares             $ 1,000                          
Sale of stock, number of shares issued in transaction (in shares) | shares               125                        
Stock redeemed during period (in shares) | shares             125                          
Redemption premium (in dollars per share) | $ / shares             $ 100                          
Preference Shares                                        
Noncontrolling Interest [Line Items]                                        
Redemption of common stock (in shares) | shares                   738,185                    
Redemption of common stock                   $ 56,000                    
Dividends and other distributions                             $ 0          
Stock repurchased during period, accrued dividends                   7,000                    
Noncontrolling interest, derecognized                   $ 77,000                    
Ownership percentage, noncontrolling interest                   0.25                    
Redeemable noncontrolling interest                       $ 0     0 $ 221,000 $ 213,000     308,000
Purchase of redeemable noncontrolling interests                                 0      
Preference Shares | Kloosterboer Group B.V.                                        
Noncontrolling Interest [Line Items]                                        
Business acquisition, seller reinvestment, preferred stock, shares (in shares) | shares                 2,952,738                      
Common Stock                                        
Noncontrolling Interest [Line Items]                                        
Redemption of common stock (in shares) | shares 551,703 221,821                                    
Redemption of common stock   $ 26,000                                    
Top-up payment $ 17,000 $ 1,000                                    
Operating Subsidiaries                                        
Noncontrolling Interest [Line Items]                                        
Dividends and other distributions                             0          
Redeemable noncontrolling interest                       $ 11,000     $ 11,000 $ 8,000 0     $ 9,000
Purchase of redeemable noncontrolling interests                                 $ 10,000      
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Share Repurchases (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Noncontrolling Interest [Abstract]      
Treasury stock acquired (in shares) 254,828 131,237 49,286
Average price paid per share (in dollars per share) $ 98.36 $ 94.24 $ 90.00
Total consideration paid for share repurchases $ 25 $ 12 $ 4
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Operating Partnership Ownership Interests (Details) - Lineage OP, LLC - shares
Dec. 31, 2024
Dec. 31, 2023
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 253,419,503 182,107,656
Partnership Common Units, Lineage Inc    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 228,191,656 0
Partnership Common Units    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 984,089 0
Legacy Operating Partnership Unit, Class A And Class B    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 20,929,599 0
Redeemable Legacy Operating Partnership Unit, Class B    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 319,006 0
Pre-IPO Incentive Award Plan    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 2,995,153 0
Capital Unit, Class A    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 0 162,017,515
Capital Unit, Class A And Class B    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 0 18,829,959
Capital Unit, Redeemable Class A    
Noncontrolling Interest [Line Items]    
Units of partnership interest, amount (in shares) 0 1,260,182
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Third Party Ownership Interests (Details)
Dec. 31, 2024
Dec. 31, 2023
Cool Port Oakland Holdings, LLC    
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]    
Subsidiary, ownership percentage, noncontrolling owner 13.30% 13.30%
Lineage Jiuheng Logistics (HK) Group Company Ltd.    
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]    
Subsidiary, ownership percentage, noncontrolling owner 40.00% 40.00%
Kloosterboer BLG Coldstore GmbH    
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]    
Subsidiary, ownership percentage, noncontrolling owner 49.00% 49.00%
Turvo India Pvt. Ltd.    
Consolidation, Less than Wholly Owned Subsidiary, Parent Ownership Interest, Effects of Changes, Net [Line Items]    
Subsidiary, ownership percentage, noncontrolling owner 1.00% 1.00%
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Redeemable Noncontrolling Interests (Details) - USD ($)
$ in Millions
3 Months Ended 12 Months Ended
Jun. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Increase (Decrease) in Temporary Equity [Roll Forward]        
Balance, beginning of period   $ 349 $ 298 $ 361
Operating Partnership units issued in acquisitions       7
Purchase of redeemable noncontrolling interests       (10)
Partial redemption of convertible redeemable noncontrolling interests       (77)
Noncontrolling interests acquired in business combinations     7  
Redeemable noncontrolling interest adjustment   8 8 (18)
Distributions $ (1) (1)    
Reclassification of the Preference Shares   (229)    
Redemption of redeemable noncontrolling interests   (6)    
Expiration of redemption option   (92)    
Accretion of redeemable noncontrolling interests   15 36 34
Net income (loss)   (1)   1
Balance, end of period   43 349 298
Operating Partnership Units        
Increase (Decrease) in Temporary Equity [Roll Forward]        
Balance, beginning of period   120 85 44
Operating Partnership units issued in acquisitions       7
Purchase of redeemable noncontrolling interests       0
Partial redemption of convertible redeemable noncontrolling interests       0
Noncontrolling interests acquired in business combinations     0  
Redeemable noncontrolling interest adjustment   0 0 0
Distributions   (1)    
Reclassification of the Preference Shares   0    
Redemption of redeemable noncontrolling interests   (6)    
Expiration of redemption option   (92)    
Accretion of redeemable noncontrolling interests   12 35 34
Net income (loss)   (1)   0
Balance, end of period   32 120 85
Preference Shares        
Increase (Decrease) in Temporary Equity [Roll Forward]        
Balance, beginning of period   221 213 308
Operating Partnership units issued in acquisitions       0
Purchase of redeemable noncontrolling interests       0
Partial redemption of convertible redeemable noncontrolling interests       (77)
Noncontrolling interests acquired in business combinations     0  
Redeemable noncontrolling interest adjustment   8 8 (18)
Distributions   0    
Reclassification of the Preference Shares   (229)    
Redemption of redeemable noncontrolling interests   0    
Expiration of redemption option   0    
Accretion of redeemable noncontrolling interests   0 0 0
Net income (loss)   0   0
Balance, end of period   0 221 213
Operating Subsidiaries        
Increase (Decrease) in Temporary Equity [Roll Forward]        
Balance, beginning of period   8 0 9
Operating Partnership units issued in acquisitions       0
Purchase of redeemable noncontrolling interests       (10)
Partial redemption of convertible redeemable noncontrolling interests       0
Noncontrolling interests acquired in business combinations     7  
Redeemable noncontrolling interest adjustment   0 0 0
Distributions   0    
Reclassification of the Preference Shares   0    
Redemption of redeemable noncontrolling interests   0    
Expiration of redemption option   0    
Accretion of redeemable noncontrolling interests   3 1 0
Net income (loss)   0   1
Balance, end of period   $ 11 $ 8 $ 0
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Noncontrolling Interests (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period $ 622    
Contributions from noncontrolling interests   $ 5 $ 17
Dividends and other distributions (259) (146) (43)
Operating Partnership units issued in acquisitions   6 19
Stock-based compensation 215 26 17
Other comprehensive income (loss) (267) 1 (49)
Sale of noncontrolling interests   (4)  
Redemption of OPEUs (25) (12) (4)
Reimbursement of Advance Distributions 198    
Issuance of OPEUs and settlement of Class D Units 187    
Redemption of units issued as stock compensation   (13) (24)
Expiration of redemption option 92    
Net income (loss) (751) (96) (76)
Balance, end of period 1,013 622  
Noncontrolling interests      
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period 622 641 576
Contributions from noncontrolling interests   2 6
Dividends and other distributions (50) (57) (43)
Operating Partnership units issued in acquisitions   2  
Stock-based compensation 39 11 8
Other comprehensive income (loss) (28) (2) (3)
Sale of noncontrolling interests   (4)  
Conversion of Management Profits Interests Class C units 61    
Redemption of OPEUs (29)    
Reimbursement of Advance Distributions 198    
Issuance of OPEUs and settlement of Class D Units 73    
Redemption of units issued as stock compensation   (1) (1)
Expiration of redemption option 27    
Net income (loss) (86) (19) (14)
Reallocation of noncontrolling interests 186 49 112
Balance, end of period 1,013 622 641
Noncontrolling Interest, Operating Partnership Units      
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period 598 608 543
Contributions from noncontrolling interests   2 6
Dividends and other distributions (47) (56) (41)
Operating Partnership units issued in acquisitions   2  
Stock-based compensation 35 0 0
Other comprehensive income (loss) (27) (2) (3)
Sale of noncontrolling interests   0  
Conversion of Management Profits Interests Class C units 66    
Redemption of OPEUs 0    
Reimbursement of Advance Distributions 198    
Issuance of OPEUs and settlement of Class D Units 0    
Redemption of units issued as stock compensation   0 0
Expiration of redemption option 27    
Net income (loss) (75) (5) (9)
Reallocation of noncontrolling interests 169 49 112
Balance, end of period 944 598 608
Noncontrolling Interest, Other Consolidated Subsidiaries      
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period 15 21 21
Contributions from noncontrolling interests   0 0
Dividends and other distributions (1) (1) (2)
Operating Partnership units issued in acquisitions   0  
Stock-based compensation 0 0 0
Other comprehensive income (loss) 0 0 0
Sale of noncontrolling interests   (4)  
Conversion of Management Profits Interests Class C units 0    
Redemption of OPEUs 0    
Reimbursement of Advance Distributions 0    
Issuance of OPEUs and settlement of Class D Units 0    
Redemption of units issued as stock compensation   0 0
Expiration of redemption option 0    
Net income (loss) 0 (1) 2
Reallocation of noncontrolling interests 0 0 0
Balance, end of period 14 15 21
Noncontrolling Interest, Management Profits Interests Units      
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period 9 12 12
Contributions from noncontrolling interests   0 0
Dividends and other distributions 0 0 0
Operating Partnership units issued in acquisitions   0  
Stock-based compensation 4 11 8
Other comprehensive income (loss) 0 0 0
Sale of noncontrolling interests   0  
Conversion of Management Profits Interests Class C units (5)    
Redemption of OPEUs 0    
Reimbursement of Advance Distributions 0    
Issuance of OPEUs and settlement of Class D Units 0    
Redemption of units issued as stock compensation   (1) (1)
Expiration of redemption option 0    
Net income (loss) (8) (13) (7)
Reallocation of noncontrolling interests 0 0 0
Balance, end of period 0 9 12
Noncontrolling Interest, Other Consolidated Subsidiaries, Operating Partnership Equivalent Units      
Equity, Attributable to Noncontrolling Interest [Roll Forward]      
Balance, beginning of period 0 0 0
Contributions from noncontrolling interests   0 0
Dividends and other distributions (2) 0 0
Operating Partnership units issued in acquisitions   0  
Stock-based compensation 0 0 0
Other comprehensive income (loss) (1) 0 0
Sale of noncontrolling interests   0  
Conversion of Management Profits Interests Class C units 0    
Redemption of OPEUs (29)    
Reimbursement of Advance Distributions 0    
Issuance of OPEUs and settlement of Class D Units 73    
Redemption of units issued as stock compensation   0 0
Expiration of redemption option 0    
Net income (loss) (3) 0 0
Reallocation of noncontrolling interests 17 0 0
Balance, end of period $ 55 $ 0 $ 0
v3.25.0.1
Capital structure and noncontrolling interests - Summary of Dividends Declared (Details) - USD ($)
$ / shares in Units, $ in Millions
3 Months Ended 12 Months Ended
Dec. 31, 2024
Sep. 30, 2024
Dec. 31, 2024
Dec. 31, 2023
Noncontrolling Interest [Abstract]        
Common stock, dividends declared (in dollars per share) $ 0.5275 $ 0.38 $ 0.91 $ 0.55
Dividend Payment (in millions) $ 120 $ 87    
v3.25.0.1
Capital structure and noncontrolling interests - Put Options, by Put Option Exercise Window (Details) - Put Option - USD ($)
$ in Millions
Dec. 31, 2024
Jul. 26, 2024
Option Indexed to Issuer's Equity [Line Items]    
Option indexed to equity (in shares) 1,786,063 2,036,738
Maximum Redemption Value $ 215  
Accounts Payable and Accrued Liabilities    
Option Indexed to Issuer's Equity [Line Items]    
Liability 107  
Intrinsic Value $ 107  
June 1, 2025 To June 6, 2025    
Option Indexed to Issuer's Equity [Line Items]    
Option indexed to equity (in shares) 616,022  
Maximum Redemption Value $ 79  
June 1, 2025 To June 6, 2025 | Accounts Payable and Accrued Liabilities    
Option Indexed to Issuer's Equity [Line Items]    
Liability 42  
Intrinsic Value $ 42  
September 1, 2025 To September 8, 2025    
Option Indexed to Issuer's Equity [Line Items]    
Option indexed to equity (in shares) 1,058,328  
Maximum Redemption Value $ 120  
September 1, 2025 To September 8, 2025 | Accounts Payable and Accrued Liabilities    
Option Indexed to Issuer's Equity [Line Items]    
Liability 56  
Intrinsic Value $ 56  
October 3, 2025 To October 10, 2025    
Option Indexed to Issuer's Equity [Line Items]    
Option indexed to equity (in shares) 111,713  
Maximum Redemption Value $ 16  
October 3, 2025 To October 10, 2025 | Accounts Payable and Accrued Liabilities    
Option Indexed to Issuer's Equity [Line Items]    
Liability 9  
Intrinsic Value $ 9  
v3.25.0.1
Revenue - Schedule of Disaggregation of Revenue (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Disaggregation of Revenue [Line Items]      
Net revenues $ 5,340.0 $ 5,342.0 $ 4,928.0
Global Warehousing      
Disaggregation of Revenue [Line Items]      
Net revenues 3,887.0 3,857.0 3,432.0
Global Warehousing | Warehousing operations      
Disaggregation of Revenue [Line Items]      
Net revenues 3,477.0 3,471.0 3,076.0
Global Warehousing | Warehouse lease revenues      
Disaggregation of Revenue [Line Items]      
Net revenues 271.0 259.0 244.0
Global Warehousing | Managed services      
Disaggregation of Revenue [Line Items]      
Net revenues 119.0 97.0 79.0
Global Warehousing | Other      
Disaggregation of Revenue [Line Items]      
Net revenues 20.0 30.0 33.0
Global Integrated Solutions      
Disaggregation of Revenue [Line Items]      
Net revenues 1,453.0 1,485.0 1,496.0
Global Integrated Solutions | Transportation      
Disaggregation of Revenue [Line Items]      
Net revenues 797.0 859.0 935.0
Global Integrated Solutions | Food sales      
Disaggregation of Revenue [Line Items]      
Net revenues 208.0 229.0 207.0
Global Integrated Solutions | Redistribution revenues      
Disaggregation of Revenue [Line Items]      
Net revenues 206.0 193.0 173.0
Global Integrated Solutions | E-commerce and other      
Disaggregation of Revenue [Line Items]      
Net revenues 167.0 130.0 111.0
Global Integrated Solutions | Railcar lease revenues      
Disaggregation of Revenue [Line Items]      
Net revenues $ 75.0 $ 74.0 $ 70.0
v3.25.0.1
Revenue - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]    
Revenue, remaining performance obligation, amount $ 1,127  
Contract with customer, receivable, after allowance for credit loss, current 719 $ 805
Deferred revenue $ 81 $ 93
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2025-01-01    
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]    
Revenue, remaining performance obligation, percentage 18.60%  
Revenue, remaining performance obligation, expected timing of satisfaction, period 12 months  
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2026-01-01    
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]    
Revenue, remaining performance obligation, percentage 81.40%  
Revenue, remaining performance obligation, expected timing of satisfaction, period 9 years 10 months 24 days  
v3.25.0.1
Revenue - Schedule of Future Minimum Lease Payments (Details)
$ in Millions
Dec. 31, 2024
USD ($)
Revenue from Contract with Customer [Abstract]  
2025 $ 247
2026 216
2027 174
2028 142
2029 130
2030 and thereafter 748
Total $ 1,657
v3.25.0.1
Business combinations and asset acquisitions - Schedule of Total Consideration and Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Recognized amounts of identifiable assets acquired and liabilities assumed      
Goodwill $ 3,338 $ 3,394 $ 3,305
ColdPoint Logistics      
Fair value of consideration transferred      
Cash consideration 223    
Contingent consideration 0    
Total consideration 223    
Recognized amounts of identifiable assets acquired and liabilities assumed      
Cash and cash equivalents 0    
Accounts receivable, net, prepaid expenses, and other current assets 8    
Property, plant, and equipment 160    
Right-of-use assets and other non-current assets 0    
Accounts payable, accrued liabilities, and other current liabilities (4)    
Lease obligations and other non-current liabilities 0    
Deferred income tax liabilities 0    
Long-term debt 0    
Total identified net assets 205    
Goodwill 18    
ColdPoint Logistics | Customer relationships      
Recognized amounts of identifiable assets acquired and liabilities assumed      
Customer relationships (included in other intangibles) 41    
Burris      
Fair value of consideration transferred      
Cash consideration   148  
Deferred cash consideration   0  
Issuance of equity   0  
Contingent consideration   0  
Total consideration   148  
Recognized amounts of identifiable assets acquired and liabilities assumed      
Cash and cash equivalents   0  
Accounts receivable, net, prepaid expenses, and other current assets   14  
Inventories   22  
Property, plant, and equipment   108  
Customer relationships (included in other intangibles)   10  
Operating lease right-of-use assets, deferred income tax assets, and other assets   5  
Accounts payable, accrued liabilities, and deferred revenue   (11)  
Operating lease obligations and deferred income tax liabilities   (4)  
Long-term debt   0  
Redeemable noncontrolling interest   0  
Total identified net assets   144  
Goodwill   4  
NOVA Coldstore Corp.      
Fair value of consideration transferred      
Cash consideration   80  
Deferred cash consideration   0  
Issuance of equity   6  
Contingent consideration   0  
Total consideration   86  
Recognized amounts of identifiable assets acquired and liabilities assumed      
Cash and cash equivalents   1  
Accounts receivable, net, prepaid expenses, and other current assets   1  
Inventories   0  
Property, plant, and equipment   40  
Customer relationships (included in other intangibles)   21  
Operating lease right-of-use assets, deferred income tax assets, and other assets   1  
Accounts payable, accrued liabilities, and deferred revenue   0  
Operating lease obligations and deferred income tax liabilities   0  
Long-term debt   0  
Redeemable noncontrolling interest   0  
Total identified net assets   64  
Goodwill   22  
MTC Logistics      
Fair value of consideration transferred      
Cash consideration     157
Issuance of equity     26
Contingent consideration     0
Total consideration     183
Recognized amounts of identifiable assets acquired and liabilities assumed      
Total identified net assets     150
Goodwill     33
Mandai Link      
Fair value of consideration transferred      
Cash consideration     89
Issuance of equity     0
Contingent consideration     0
Total consideration     89
Recognized amounts of identifiable assets acquired and liabilities assumed      
Total identified net assets     58
Goodwill     31
Turvo      
Fair value of consideration transferred      
Cash consideration     155
Issuance of equity     55
Contingent consideration     0
Total consideration     210
Recognized amounts of identifiable assets acquired and liabilities assumed      
Total identified net assets     40
Goodwill     170
VersaCold      
Fair value of consideration transferred      
Cash consideration     1,078
Issuance of equity     0
Total consideration     1,100
Recognized amounts of identifiable assets acquired and liabilities assumed      
Total identified net assets     823
Goodwill     277
Transportes Fuentes Group      
Fair value of consideration transferred      
Cash consideration     76
Issuance of equity     14
Contingent consideration     0
Total consideration     90
Recognized amounts of identifiable assets acquired and liabilities assumed      
Total identified net assets     60
Goodwill     30
Other Business Acquisitions      
Fair value of consideration transferred      
Cash consideration 110 39 155
Deferred cash consideration   14  
Issuance of equity   0 1
Contingent consideration 12 2 8
Total consideration 122 55 164
Recognized amounts of identifiable assets acquired and liabilities assumed      
Cash and cash equivalents 2 1  
Accounts receivable, net, prepaid expenses, and other current assets 7 4  
Inventories   0  
Property, plant, and equipment 96 23  
Right-of-use assets and other non-current assets 13    
Customer relationships (included in other intangibles)   18  
Operating lease right-of-use assets, deferred income tax assets, and other assets   1  
Accounts payable, accrued liabilities, and deferred revenue   0  
Accounts payable, accrued liabilities, and other current liabilities (7)    
Lease obligations and other non-current liabilities (13)    
Operating lease obligations and deferred income tax liabilities   (7)  
Deferred income tax liabilities (23)    
Long-term debt (14) (3)  
Redeemable noncontrolling interest   (7)  
Total identified net assets 87 30 126
Goodwill 35 $ 25 $ 38
Other Business Acquisitions | Customer relationships      
Recognized amounts of identifiable assets acquired and liabilities assumed      
Customer relationships (included in other intangibles) $ 26    
v3.25.0.1
Business combinations, asset acquisitions, and divestitures - Narrative (Details)
$ in Millions, $ in Millions
12 Months Ended
Jun. 28, 2024
USD ($)
Oct. 02, 2023
facility
May 24, 2023
USD ($)
Aug. 02, 2022
USD ($)
facility
employee
province
terminal
Mar. 01, 2022
facility
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
property
Dec. 31, 2022
USD ($)
property
Sep. 01, 2022
USD ($)
vehicle
logistics_center
Aug. 02, 2022
CAD ($)
employee
Business Acquisition [Line Items]                    
Acquisitions, net of cash acquired           $ 346 $ 283 $ 1,640    
Loss on sale of a subsidiary           0 21 0    
Sale of noncontrolling interests             4      
Goodwill           3,338 3,394 $ 3,305    
Gross deferred tax liabilities           703 764      
Gross deferred tax assets           490 $ 461      
2023 Real Estate Acquisition                    
Business Acquisition [Line Items]                    
Number of properties acquired | property             1      
Asset acquisition, consideration transferred             $ 13      
2022 Real Estate Acquisition                    
Business Acquisition [Line Items]                    
Number of properties acquired | property               1    
Asset acquisition, consideration transferred               $ 50    
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Erweda BV                    
Business Acquisition [Line Items]                    
Ownership percentage in disposed asset             0.75      
Proceeds from divestiture of business             $ 0      
Loss on sale of a subsidiary             21      
ColdPoint Logistics                    
Business Acquisition [Line Items]                    
Cash consideration           223        
Goodwill           18        
Other Business Acquisitions                    
Business Acquisition [Line Items]                    
Cash consideration           110 39 155    
Issuance of equity             0 1    
Goodwill           35 25 38    
Eurofrigor S.r.l Magazzini Generali                    
Business Acquisition [Line Items]                    
Cash consideration $ 18                  
Acquisitions, net of cash acquired $ 15                  
Burris                    
Business Acquisition [Line Items]                    
Cash consideration             148      
Number of facilities acquired | facility   8                
Issuance of equity             0      
Goodwill             4      
NOVA Coldstore Corp.                    
Business Acquisition [Line Items]                    
Cash consideration             80      
Number of facilities acquired | facility   2                
Issuance of equity             6      
Goodwill             22      
MTC Logistics                    
Business Acquisition [Line Items]                    
Cash consideration               157    
Number of facilities acquired | facility         4          
Issuance of equity               26    
Goodwill               33    
Goodwill, expected tax deductible amount               6    
Turvo                    
Business Acquisition [Line Items]                    
Cash consideration               155    
Issuance of equity               55    
Goodwill               170    
VersaCold                    
Business Acquisition [Line Items]                    
Cash consideration               1,078    
Number of facilities acquired | facility       24            
Issuance of equity               0    
Goodwill               277    
Number of operating provinces | province       9            
Number of terminals | terminal       9            
Acquisition related contingent consideration       $ 22           $ 75
Payment of contingent consideration     $ 21              
Gross deferred tax liabilities       70            
Gross deferred tax assets       $ 18            
Number of employees | employee       2,600           2,600
VersaCold | Canada Revenue Agency                    
Business Acquisition [Line Items]                    
Income tax liability assumed       $ 46            
Tax payments on acquisition of business           37        
Business combination, consideration transferred, income taxes incurred           $ (4) (41)      
Transportes Fuentes Group                    
Business Acquisition [Line Items]                    
Cash consideration               76    
Issuance of equity               14    
Goodwill               30    
Number of vehicles acquired | vehicle                 500  
Number of logistics centers acquired | logistics_center                 6  
Unrecognized tax benefit liability assumed                 $ 7  
Iowa Cold Storage, LLC                    
Business Acquisition [Line Items]                    
Payment of contingent consideration               $ 13    
H&S Coldstores                    
Business Acquisition [Line Items]                    
Payment of contingent consideration             $ 8      
v3.25.0.1
Property, plant, and equipment - Schedule of property, plant, and equipment (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Property, Plant and Equipment [Line Items]    
Less accumulated depreciation $ (2,854) $ (2,266)
Property, plant, and equipment, net 10,627 10,571
Buildings, building improvements, and refrigeration equipment    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 8,759 8,545
Buildings, building improvements, and refrigeration equipment | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 1 year  
Buildings, building improvements, and refrigeration equipment | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 40 years  
Land and land improvements    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 1,530 1,446
Land and land improvements | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 15 years  
Machinery and equipment    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 1,578 1,316
Machinery and equipment | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 5 years  
Machinery and equipment | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 20 years  
Railcars    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 549 535
Railcars | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 7 years  
Railcars | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 50 years  
Furniture, fixtures, equipment, and software    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 669 563
Furniture, fixtures, equipment, and software | Minimum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 1 year  
Furniture, fixtures, equipment, and software | Maximum    
Property, Plant and Equipment [Line Items]    
Estimated Useful Life (Years) 7 years  
Depreciable Property, Plant and Equipment    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 13,085 12,405
Construction in progress    
Property, Plant and Equipment [Line Items]    
Gross property, plant, and equipment $ 396 $ 432
v3.25.0.1
Property, plant, and equipment - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Property, Plant and Equipment [Abstract]      
Tangible asset impairment charges $ 35.0 $ 2.0 $ 1.0
Impairment, Intangible Asset, Statement of Income or Comprehensive Income [Extensible Enumeration] Restructuring, impairment, and (gain) loss on disposals Restructuring, impairment, and (gain) loss on disposals Restructuring, impairment, and (gain) loss on disposals
v3.25.0.1
Goodwill and other intangible assets, net - Change in Goodwill Carrying Value (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Goodwill [Roll Forward]    
Goodwill, beginning balance $ 3,394 $ 3,305
Goodwill acquired 64 51
Less divestiture   (6)
Measurement period adjustments for current year acquisitions (11)  
Foreign currency translation (109) 44
Goodwill, ending balance 3,338 3,394
Operating segments | Global Warehousing    
Goodwill [Roll Forward]    
Goodwill, beginning balance 2,750 2,678
Goodwill acquired 60 34
Less divestiture   0
Measurement period adjustments for current year acquisitions (10)  
Foreign currency translation (96) 38
Goodwill, ending balance 2,704 2,750
Operating segments | Global Integrated Solutions    
Goodwill [Roll Forward]    
Goodwill, beginning balance 644 627
Goodwill acquired 4 17
Less divestiture   (6)
Measurement period adjustments for current year acquisitions (1)  
Foreign currency translation (13) 6
Goodwill, ending balance $ 634 $ 644
v3.25.0.1
Goodwill and other intangible assets, net - Schedule of Intangible Assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount $ 1,593 $ 1,681
Finite-lived intangible assets, accumulated amortization (466) (401)
Finite-lived intangible assets, net carrying amount 1,127 1,280
Customer relationships    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount 1,445 1,507
Finite-lived intangible assets, accumulated amortization (418) (343)
Finite-lived intangible assets, net carrying amount $ 1,027 1,164
Customer relationships | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 5 years  
Customer relationships | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 28 years  
In-place leases    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount $ 89 98
Finite-lived intangible assets, accumulated amortization (21) (21)
Finite-lived intangible assets, net carrying amount $ 68 77
In-place leases | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 2 years  
In-place leases | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 31 years  
Technology    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount $ 32 32
Finite-lived intangible assets, accumulated amortization (8) (5)
Finite-lived intangible assets, net carrying amount $ 24 27
Finite-lived intangible asset, useful life 10 years  
Trade names    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount $ 9 24
Finite-lived intangible assets, accumulated amortization (7) (21)
Finite-lived intangible assets, net carrying amount $ 2 3
Trade names | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 1 year  
Trade names | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 15 years  
Other    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible assets, gross carrying amount $ 18 20
Finite-lived intangible assets, accumulated amortization (12) (11)
Finite-lived intangible assets, net carrying amount $ 6 $ 9
Other | Minimum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 4 years  
Other | Maximum    
Finite-Lived Intangible Assets [Line Items]    
Finite-lived intangible asset, useful life 17 years  
v3.25.0.1
Goodwill and other intangible assets, net - Narrative (Details)
3 Months Ended 12 Months Ended
Dec. 31, 2024
USD ($)
customer_relationship
Dec. 31, 2023
USD ($)
Mar. 31, 2023
USD ($)
Dec. 31, 2024
USD ($)
reportable_segment
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Finite-Lived Intangible Assets [Line Items]            
Goodwill, impairment loss     $ 0 $ 0 $ 0  
Number of reporting units | reportable_segment       2    
Finite-lived intangible assets, accumulated amortization, written off       $ 25,000,000 13,000,000  
Amortization expense       $ 116,000,000 $ 115,000,000 $ 109,000,000
Number of impaired customer relationships | customer_relationship 2          
Customer relationships            
Finite-Lived Intangible Assets [Line Items]            
Impairment of intangible assets $ 63,000,000          
Acquired finite-lived intangible assets, weighted average useful life       11 years    
Trade names            
Finite-Lived Intangible Assets [Line Items]            
Impairment of intangible assets   $ 7,000,000        
v3.25.0.1
Goodwill and other intangible assets, net -Schedule of Finite-Lived Intangible Assets, Future Amortization Expense (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]    
2025 $ 109  
2026 106  
2027 104  
2028 103  
2029 89  
2030 and thereafter 616  
Finite-lived intangible assets, net carrying amount $ 1,127 $ 1,280
v3.25.0.1
Equity method investments - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended 42 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2024
Jul. 31, 2021
Emergent Cold LatAm Holdings, LLC (LatAm)          
Schedule of Equity Method Investments [Line Items]          
Equity method investment, ownership percentage 8.80% 9.00%   8.80% 10.00%
Equity method investments, commitment $ 108     $ 108  
Payments to acquire equity method investments $ 20 $ 31 $ 12 $ 90  
Minimum | Various Equity Method Investments          
Schedule of Equity Method Investments [Line Items]          
Equity method investment, ownership percentage 8.80%     8.80%  
Maximum | Various Equity Method Investments          
Schedule of Equity Method Investments [Line Items]          
Equity method investment, ownership percentage 50.00%     50.00%  
v3.25.0.1
Equity method investments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Schedule of Equity Method Investments [Line Items]    
Equity method investments $ 124 $ 113
Emergent Cold LatAm Holdings, LLC (LatAm)    
Schedule of Equity Method Investments [Line Items]    
Equity method investments 76 66
Other Investments    
Schedule of Equity Method Investments [Line Items]    
Equity method investments $ 48 $ 47
v3.25.0.1
Prepaid expenses and other current assets (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]    
Prepaid expenses $ 58 $ 62
Other current assets 0 9
Deferred equity raise costs 39 30
Prepaid expenses and other current assets $ 97 $ 101
v3.25.0.1
Income taxes - Earnings Before Income Taxes (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Domestic $ (648) $ 13 $ (2)
Foreign (192) (123) (68)
Net income (loss) before income taxes $ (840) $ (110) $ (70)
v3.25.0.1
Income taxes - Income Tax Expense (Benefit) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Current tax expense (benefit):      
U.S. – Federal $ 1 $ 18 $ 17
U.S. – State 0 8 3
Foreign 15 18 28
Subtotal 16 44 48
Deferred tax expense (benefit):      
U.S. – Federal (48) (15) (18)
U.S. – State (8) (8) (4)
Foreign (49) (35) (20)
Subtotal (105) (58) (42)
Income tax expense (benefit) $ (89) $ (14) $ 6
v3.25.0.1
Income taxes - Effective Income Tax Rate Reconciliation (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Net income (loss) before income taxes $ (840) $ (110) $ (70)
Income tax expense (benefit):      
U.S. statutory federal income tax rate (176) (23) (15)
Foreign income taxed at rates other than 21% (11) (8) (5)
Uncertain tax provisions 4 (8) 0
Valuation allowance movement (12) 0 13
Nondeductible expenses 9 6 4
Withholding tax 1 1 2
State and local tax (6) (1) 0
Tax adjustments related to REIT 112 10 0
Tax credits (4) 0 0
Other (6) 9 7
Income tax expense (benefit) $ (89) $ (14) $ 6
v3.25.0.1
Income taxes - Deferred Income Taxes (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Deferred tax assets:    
Goodwill $ 72 $ 73
Lease liabilities 191 220
Accruals 18 29
Net operating losses, credits, and other tax attribute carryforwards 159 119
Other 50 20
Total deferred tax assets 490 461
Less: Valuation allowance (42) (57)
Total net deferred tax assets 448 404
Deferred tax liabilities:    
Property, plant, and equipment (311) (318)
Other intangible assets (164) (182)
Lease assets (168) (190)
Investments in flow-through entities (48) (55)
Other (12) (19)
Total deferred tax liabilities (703) (764)
Net deferred tax assets/(liabilities) $ (255) $ (360)
v3.25.0.1
Income taxes - Deferred Income Taxes by Balance Sheet Location (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Valuation Allowance [Line Items]    
Deferred income tax liability $ (255) $ (360)
Other Noncurrent Assets    
Valuation Allowance [Line Items]    
Deferred income tax assets 49 10
Deferred Income Tax Liabilities    
Valuation Allowance [Line Items]    
Deferred income tax liability $ (304) $ (370)
v3.25.0.1
Income taxes - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Income Tax Disclosure [Abstract]      
Net operating losses, credits, and other tax attribute carryforwards $ 383    
Operating loss carryforwards, not subject to expiration 245    
Tax credit carryforwards 7    
Deferred tax assets, valuation allowance 42 $ 57  
Valuation allowance, deferred tax asset, increase (decrease), amount (24)    
Accrued income tax interest and penalties 3 2  
Income tax penalties and interest expense 1 $ 2 $ 1
Unrecognized tax benefits that would impact effective tax rate 9    
Deferred tax liabilities, undistributed foreign earnings $ 1    
v3.25.0.1
Income taxes - Reconciliation of Uncertain Tax Positions (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Unrecognized Tax Benefits [Roll Forward]      
Total uncertain tax positions, beginning of period $ 9 $ 18 $ 11
Increases related to positions taken in the current year 4 0 0
Increases related to positions taken in prior years 0 1 0
Current year acquisitions 0 0 7
Current year releases (2) (10) 0
Foreign exchange (gain) loss 0 0 0
Total uncertain tax positions, end of period $ 11 $ 9 $ 18
v3.25.0.1
Debt - Schedule of Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Instrument [Line Items]    
Long-term debt, gross $ 4,976 $ 9,009
Less current portion long-term debt (56) (24)
Less deferred financing costs (13) (23)
Less below-market debt (4) (6)
Plus above-market debt 3 2
Long-term debt, net 4,906 8,958
Line of Credit    
Debt Instrument [Line Items]    
Long-term debt, gross 2,772 3,080
Senior Notes    
Debt Instrument [Line Items]    
Long-term debt, gross 1,665 1,708
Secured Debt    
Debt Instrument [Line Items]    
Long-term debt, gross 522 4,193
Unsecured Debt    
Debt Instrument [Line Items]    
Long-term debt, gross $ 17 $ 28
v3.25.0.1
Debt - Narrative (Details)
$ in Millions
12 Months Ended
Sep. 03, 2024
USD ($)
Aug. 09, 2024
USD ($)
Aug. 06, 2024
Aug. 01, 2024
Jul. 26, 2024
USD ($)
Apr. 09, 2024
USD ($)
Feb. 15, 2024
USD ($)
reportable_segment
Feb. 06, 2024
USD ($)
Jun. 28, 2022
USD ($)
Dec. 31, 2024
USD ($)
note
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Sep. 19, 2024
USD ($)
Dec. 22, 2020
USD ($)
Oct. 21, 2020
USD ($)
Sep. 18, 2019
USD ($)
May 19, 2019
USD ($)
Mar. 25, 2019
USD ($)
Debt Instrument [Line Items]                                    
Line of credit facility, increase in maximum borrowing capacity                 $ 500                  
Proceeds from long-term debt                   $ 2,481 $ 0 $ 946            
Less deferred financing costs                   13 23              
(Gain) loss on extinguishment of debt, net                   17 0 (2)            
Repayments on revolving line of credit                   3,512 1,216 2,152            
Long-term debt, gross                   4,976 9,009              
Amortization of deferred financing costs                   18 19 $ 18            
Long-Term Debt                                    
Debt Instrument [Line Items]                                    
Less deferred financing costs                   13                
Other Assets                                    
Debt Instrument [Line Items]                                    
Less deferred financing costs                   28 9              
Credit Agreement                                    
Debt Instrument [Line Items]                                    
Debt issuance costs, gross             $ 34   7                  
Less deferred financing costs             31                      
(Gain) loss on extinguishment of debt, net             2                      
Deferred debt issuance cost, writeoff             1                      
Modification fee             5                      
Line of Credit                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   2,772 3,080              
Line of Credit | Revolving Credit Facility                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   1,772 1,205              
Line of Credit | Revolving Credit Facility | Credit Agreement                                    
Debt Instrument [Line Items]                                    
Line of credit facility, maximum borrowing capacity             3,500   2,625         $ 2,625        
Increase limit             500                      
Higher borrowing capacity option             $ 5,000                      
Renewal options | reportable_segment             2                      
Extension period (in months)             6 months                      
Less deferred financing costs             $ 26                      
Debt instrument, basis spread on variable rate     0.93% 1.05%                            
Letters of credit, outstanding amount                   66 67              
Line of Credit | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                    
Debt Instrument [Line Items]                                    
Line of credit facility, maximum borrowing capacity             2,400                      
Debt issuance costs, gross             $ 9                      
(Gain) loss on extinguishment of debt, net         $ 6                          
Debt instrument, basis spread adjustment on variable rate             0.0010                      
Proceeds from long-term lines of credit           $ 2,400                        
Line of credit, unused capacity, commitment fee, percent             0.20%                      
Repayments on revolving line of credit         2,400                          
Payment of accrued interest and fees         $ 7                          
Line of Credit | Minimum | Risk-Free Rate | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                    
Debt Instrument [Line Items]                                    
Debt instrument, basis spread on variable rate             1.60%                      
Line of Credit | Minimum | Alternate Base Rate | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                    
Debt Instrument [Line Items]                                    
Debt instrument, basis spread on variable rate             0.60%                      
Line of Credit | Maximum | Risk-Free Rate | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                    
Debt Instrument [Line Items]                                    
Debt instrument, basis spread on variable rate             2.20%                      
Line of Credit | Maximum | Alternate Base Rate | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                    
Debt Instrument [Line Items]                                    
Debt instrument, basis spread on variable rate             1.20%                      
Secured Debt                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   522 4,193              
Secured Debt | Credit Agreement                                    
Debt Instrument [Line Items]                                    
Proceeds from long-term debt                 700                  
Long-term debt             $ 1,000   $ 1,875                  
Repayments of long-term debt             875                      
Less deferred financing costs             $ 5                      
Letter of Credit | Credit Agreement                                    
Debt Instrument [Line Items]                                    
Line of credit facility, maximum borrowing capacity                   100                
Senior Notes                                    
Debt Instrument [Line Items]                                    
Debt issuance costs, gross                         $ 1          
Long-term debt, gross                   1,665 1,708              
Loans Payable | MetLife Real Estate Lending, LLC, Notes Due 2026, 2028, and 2029                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   $ 472 470              
Number of notes outstanding | note                   3                
Loans Payable | Other Fixed-Rate Real Estate And Equipment Secured Financing Agreements                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   $ 50 81              
Loans Payable | Multi-Property Loan, Due May 2024                                    
Debt Instrument [Line Items]                                    
Repayments of long-term debt           2,344                        
Payment of accrued interest and fees           $ 14                        
Long-term debt, gross                     2,344              
Debt instrument, face amount                                 $ 2,350  
Loans Payable | Multi-Property Loan, Due November 2024                                    
Debt Instrument [Line Items]                                    
(Gain) loss on extinguishment of debt, net   $ 4                                
Payment of accrued interest and fees   8                                
Long-term debt, gross                     1,298              
Debt instrument, face amount                             $ 1,320      
Repayments of debt   $ 1,298                                
Loans Payable | Cool Port Oakland, Due March 2024                                    
Debt Instrument [Line Items]                                    
Debt instrument, face amount                                   $ 81
Repayments of debt               $ 77                    
Loans Payable | Cool Port Oakland, Due March 2029                                    
Debt Instrument [Line Items]                                    
Debt issuance costs, gross               $ 1                    
Debt instrument, basis spread on variable rate               1.77%                    
Debt instrument, face amount               $ 81                    
Proceeds from issuance of debt               $ 4                    
Loans Payable | Wilmington Trust, National Association Loan, Due September 2044                                    
Debt Instrument [Line Items]                                    
Repayments of long-term debt $ 24                                  
Debt instrument, face amount                               $ 26    
Unsecured Debt                                    
Debt Instrument [Line Items]                                    
Long-term debt, gross                   $ 17 $ 28              
v3.25.0.1
Debt - Summary of Credit Agreement (Details)
€ in Millions, kr in Millions, kr in Millions, $ in Millions, $ in Millions, $ in Millions, $ in Millions
12 Months Ended
Aug. 06, 2024
Aug. 01, 2024
Feb. 15, 2024
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2024
AUD ($)
Dec. 31, 2024
NZD ($)
Dec. 31, 2024
EUR (€)
Dec. 31, 2024
DKK (kr)
Dec. 31, 2024
CAD ($)
Dec. 31, 2024
NOK (kr)
Dec. 31, 2023
AUD ($)
Dec. 31, 2023
NZD ($)
Dec. 31, 2023
EUR (€)
Dec. 31, 2023
DKK (kr)
Dec. 31, 2023
CAD ($)
Dec. 31, 2023
NOK (kr)
Debt Instrument [Line Items]                                  
Long-term debt, gross       $ 4,976 $ 9,009                        
Secured Debt                                  
Debt Instrument [Line Items]                                  
Long-term debt, gross       $ 522 $ 4,193                        
Secured Debt | Credit Agreement | Secured Overnight Financing Rate (SOFR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 1,000 $ 1,875                        
Line of Credit                                  
Debt Instrument [Line Items]                                  
Long-term debt, gross       2,772 3,080                        
Line of Credit | Revolving Credit Facility                                  
Debt Instrument [Line Items]                                  
Long-term debt, gross       $ 1,772 $ 1,205                        
Line of Credit | Revolving Credit Facility | Credit Agreement                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate 0.93% 1.05%                              
Line of Credit | Revolving Credit Facility | Credit Agreement | Secured Overnight Financing Rate (SOFR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 1,535 $ 315                        
Line of Credit | Revolving Credit Facility | Credit Agreement | Bank Bill Swap Rate (BBSW)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 78 $ 238 $ 126           $ 349          
Line of Credit | Revolving Credit Facility | Credit Agreement | Bank Bill Reference Rate (BKBM)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 60 $ 39   $ 106           $ 62        
Line of Credit | Revolving Credit Facility | Credit Agreement | Euro Interbank Offered Rate (EURIBOR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 57 $ 193     € 55           € 175      
Line of Credit | Revolving Credit Facility | Credit Agreement | Copenhagen Interbank Offered Rate (CIBOR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 35 $ 74       kr 250           kr 498    
Line of Credit | Revolving Credit Facility | Credit Agreement | Canadian Overnight Repo Rate Average (CORRA)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93%                          
Long-term debt, gross       $ 7           $ 10              
Line of Credit | Revolving Credit Facility | Credit Agreement | Canadian Dollar Offered Rate (CDOR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate         1.60%                        
Long-term debt, gross         $ 338                     $ 448  
Line of Credit | Revolving Credit Facility | Credit Agreement | Norwegian Interbank Offered Rate (NIBOR)                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread on variable rate       0.93% 1.60%                        
Long-term debt, gross       $ 0 $ 8           kr 0           kr 86
Line of Credit | Unsecured Debt | Delayed-Draw Term Loan, Due February 2025                                  
Debt Instrument [Line Items]                                  
Debt instrument, basis spread adjustment on variable rate     0.0010                            
v3.25.0.1
Debt - Summary of Senior Unsecured Notes (Details)
€ in Millions, £ in Millions, $ in Millions
Dec. 31, 2024
USD ($)
Dec. 31, 2024
EUR (€)
Dec. 31, 2024
GBP (£)
Dec. 31, 2023
USD ($)
Debt Instrument [Line Items]        
Long-term debt, gross $ 4,976     $ 9,009
Senior Notes        
Debt Instrument [Line Items]        
Long-term debt, gross 1,665     1,708
Senior Notes | 2.22% Senior Notes Due August 2026        
Debt Instrument [Line Items]        
Debt instrument, face amount 300      
Long-term debt, gross $ 300     300
Interest rate 2.22% 2.22% 2.22%  
Senior Notes | 2.52% Senior Notes Due August 2028        
Debt Instrument [Line Items]        
Debt instrument, face amount $ 375      
Long-term debt, gross $ 375     375
Interest rate 2.52% 2.52% 2.52%  
Senior Notes | 0.89% Senior Notes Due August 2026        
Debt Instrument [Line Items]        
Debt instrument, face amount | €   € 128    
Long-term debt, gross $ 133     141
Interest rate 0.89% 0.89% 0.89%  
Senior Notes | 1.26% Senior Notes Due August 2031        
Debt Instrument [Line Items]        
Debt instrument, face amount | €   € 251    
Long-term debt, gross $ 262     277
Interest rate 1.26% 1.26% 1.26%  
Senior Notes | 1.98% Senior Notes Due August 2026        
Debt Instrument [Line Items]        
Debt instrument, face amount | £     £ 145  
Long-term debt, gross $ 182     185
Interest rate 1.98% 1.98% 1.98%  
Senior Notes | 2.13% Senior Notes Due August 2028        
Debt Instrument [Line Items]        
Debt instrument, face amount | £     £ 130  
Long-term debt, gross $ 163     166
Interest rate 2.13% 2.13% 2.13%  
Senior Notes | 3.33% Senior Notes Due August 2027        
Debt Instrument [Line Items]        
Debt instrument, face amount | €   € 80    
Long-term debt, gross $ 83     88
Interest rate 3.33% 3.33% 3.33%  
Senior Notes | 3.54% Senior Notes Due August 2029        
Debt Instrument [Line Items]        
Debt instrument, face amount | €   € 110    
Long-term debt, gross $ 115     121
Interest rate 3.54% 3.54% 3.54%  
Senior Notes | 3.74% Senior Notes Due August 2032        
Debt Instrument [Line Items]        
Debt instrument, face amount | €   € 50    
Long-term debt, gross $ 52     $ 55
Interest rate 3.74% 3.74% 3.74%  
v3.25.0.1
Debt - Schedule of Maturities of Long-Term Debt (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Debt Disclosure [Abstract]    
2025 $ 56  
2026 782  
2027 87  
2028 768  
2029 2,969  
2030 and thereafter 314  
Long-term debt, net $ 4,976 $ 9,009
v3.25.0.1
Derivative instruments and hedging activities - Notional Amounts (Details)
€ in Millions, £ in Millions, $ in Millions
Dec. 31, 2024
USD ($)
derivative
Dec. 31, 2024
EUR (€)
derivative
Dec. 31, 2024
GBP (£)
derivative
Derivatives designated as hedging instruments | Cash Flow Hedging      
Derivative [Line Items]      
Derivative, number of instruments | derivative 6 6 6
Derivative, notional amount $ 2,500    
Interest rate swap | Derivatives designated as hedging instruments | Cash Flow Hedging      
Derivative [Line Items]      
Derivative, number of instruments | derivative 3 3 3
Derivative, notional amount $ 1,000    
Interest rate cap | Derivatives designated as hedging instruments | Cash Flow Hedging      
Derivative [Line Items]      
Derivative, number of instruments | derivative 3 3 3
Derivative, notional amount $ 1,500    
Interest rate cap | Derivatives NOT designated as hedging instruments      
Derivative [Line Items]      
Derivative, notional amount 3,664    
Buy EUR/Sell GBP forward | Derivatives designated as hedging instruments | Cash Flow Hedging      
Derivative [Line Items]      
Derivative, notional amount   € 32 £ 27
Buy USD/Sell GBP forward | Derivatives designated as hedging instruments | Cash Flow Hedging      
Derivative [Line Items]      
Derivative, notional amount 1   £ 1
Foreign exchange contracts | Derivatives NOT designated as hedging instruments      
Derivative [Line Items]      
Derivative, notional amount $ 0    
v3.25.0.1
Derivative instruments and hedging activities - Effect of Derivatives on the Condensed Consolidated Statements of Operations and Comprehensive Income (Loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of Gain (Loss) Recognized in OCI on Derivatives $ 30 $ 27 $ 218
Amount of Gain (Loss) Reclassified from Accumulated OCI into Earnings 96 118 37
Interest rate contracts | Cash Flow Hedging      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of gain (loss) recognized in OCI on derivatives, included component 36 33 225
Amount of gain (loss) recognized in OCI on derivatives, excluded component (4) (5) (9)
Interest rate contracts | Cash Flow Hedging | Interest expense, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of gain (loss) reclassified from accumulated OCI into earnings, included component 98 119 37
Amount of gain (loss) reclassified from accumulated OCI into earnings, excluded component (1) (1) (1)
Foreign exchange contracts | Cash Flow Hedging      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of gain (loss) recognized in OCI on derivatives, included component (2) (1) 2
Foreign exchange contracts | Cash Flow Hedging | Gain (loss) on foreign currency transactions, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Amount of gain (loss) reclassified from accumulated OCI into earnings, included component $ (1) $ 0 $ 1
v3.25.0.1
Derivative instruments and hedging activities - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Cash flow hedge gain (loss) to be reclassified within 12 months $ 67    
Interest rate contracts | Interest expense, net      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivatives not designated as hedging instruments, amount of gain (loss) recognized in earnings on derivatives 0 $ (2) $ 2
Foreign exchange contracts      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivatives not designated as hedging instruments, amount of gain (loss) recognized in earnings on derivatives 0 $ 0 $ 4
Foreign exchange contracts | Derivatives NOT designated as hedging instruments      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, notional amount 0    
Interest rate cap | Derivatives NOT designated as hedging instruments      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, notional amount $ 3,664    
Interest rate cap | Derivatives NOT designated as hedging instruments | Minimum      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, cap, interest rate, percent 5.00%    
Interest rate cap | Derivatives NOT designated as hedging instruments | Maximum      
Derivative Instruments and Hedging Activities Disclosures [Line Items]      
Derivative, cap, interest rate, percent 6.00%    
v3.25.0.1
Derivative instruments and hedging activities - Fair Values by Balance Sheet Location (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Derivatives designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets $ 69 $ 135
Derivative liabilities (1) 0
Derivatives NOT designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets 1 3
Derivative liabilities (1) (1)
Interest rate contracts | Derivatives designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets 69 135
Derivative liabilities 0 0
Interest rate contracts | Derivatives NOT designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets 0 3
Derivative liabilities 0 0
Foreign exchange contracts | Derivatives designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets 0 0
Derivative liabilities (1) 0
Foreign exchange contracts | Derivatives NOT designated as hedging instruments    
Derivatives, Fair Value [Line Items]    
Derivative assets 1 0
Derivative liabilities $ (1) $ (1)
v3.25.0.1
Interest expense (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Other Income and Expenses [Abstract]      
Interest expense $ 426 $ 509 $ 281
(Gain) loss on designated and non-designated hedge instruments (97) (116) (38)
Finance lease liabilities interest 93 92 95
Amortization of deferred financing costs 18 19 18
Capitalized interest (8) (13) (8)
Interest income (12) (6) (3)
Other financing fees 10 5 2
Interest expense, net $ 430 $ 490 $ 347
v3.25.0.1
Fair value measurements (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Kloosterboer Preference Shares $ 247 $ 0
Fair Value, Inputs, Level 2 | Fair Value, Recurring | Interest rate contracts    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative assets 69 138
Fair Value, Inputs, Level 2 | Fair Value, Recurring | Foreign Exchange Forward    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Derivative assets 1 0
Derivative liabilities 2 1
Fair Value, Inputs, Level 3    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Long-term debt 4,868 8,768
Kloosterboer Preference Shares 259  
Fair Value, Inputs, Level 3 | Fair Value, Recurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Acquisition related contingent consideration 13 5
Put options 107  
Fair Value, Inputs, Level 3 | Fair Value, Nonrecurring    
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]    
Other investments (included in other assets) $ 18 $ 12
v3.25.0.1
Fair value measurements - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Fair Value Disclosures [Abstract]      
Equity securities, upward adjustments $ 3 $ 1 $ 1
v3.25.0.1
Fair value measurements - Schedule of Options Indexed to Issuer's Equity (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration] Other nonoperating income (expense), net
Put Option  
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation, Calculation [Roll Forward]  
Beginning balance $ 0
Issuance of Put Options 103
Fair value adjustments 31
Settlement of Put Options (27)
Ending balance $ 107
v3.25.0.1
Leases - Schedule of Right-of-Use Asset Balances (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Leases [Abstract]    
Finance lease right-of-use assets $ 1,706.0 $ 1,608.0
Less: accumulated amortization (452.0) (365.0)
Finance lease right-of-use assets, net 1,254.0 1,243.0
Operating lease right-of-use assets 828.0 892.0
Less: accumulated amortization (201.0) (168.0)
Operating lease right-of-use assets, net $ (627.0) $ (724.0)
v3.25.0.1
Leases - Schedule of Lease Liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finance Leases    
Accounts payable and accrued liabilities $ 165 $ 76
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accounts payable and accrued liabilities Accounts payable and accrued liabilities
Long-term finance lease obligations $ 1,249 $ 1,305
Total lease obligations 1,414 1,381
Operating Leases    
Accounts payable and accrued liabilities $ 50 $ 60
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration] Accounts payable and accrued liabilities Accounts payable and accrued liabilities
Long-term operating lease obligations $ 605 $ 692
Total lease obligations $ 655 $ 752
v3.25.0.1
Leases - Lease Maturity Schedule (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Finance Leases    
2025 $ 254  
2026 159  
2027 154  
2028 145  
2029 144  
2030 and thereafter 1,517  
Total lease payments 2,373  
Less imputed interest (959)  
Total lease obligations 1,414 $ 1,381
Operating Leases    
2025 92  
2026 89  
2027 88  
2028 78  
2029 70  
2030 and thereafter 675  
Total lease payments 1,092  
Less imputed interest (437)  
Total lease obligations $ 655 $ 752
v3.25.0.1
Leases - Supplemental Balance Sheet Lease Information (Details)
Dec. 31, 2024
Dec. 31, 2023
Weighted average remaining lease term (in years):    
Finance 14 years 6 months 16 years 6 months
Operating 15 years 10 months 24 days 15 years 10 months 24 days
Weighted average discount rate:    
Finance 6.80% 6.80%
Operating 6.50% 6.50%
v3.25.0.1
Leases - Schedule of Lease Costs (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Finance lease cost:      
Amortization of ROU assets $ 101 $ 93 $ 88
Interest on lease liabilities 93 92 95
Operating lease cost 114 115 103
Variable & short-term lease cost 38 28 23
Sublease income (16) (9) (18)
Total lease cost $ 330 $ 319 $ 291
v3.25.0.1
Leases - Supplemental Cash Flow Information From Leases (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Cash paid for amounts included in the measurement of lease liability      
Operating cash flows from finance leases $ 92 $ 90 $ 94
Finance cash flows from finance leases 70 55 50
Operating cash flows from operating leases 100 92 94
ROU assets obtained in exchange for lease obligations (excluding the effect of acquisitions)      
Finance leases 60 37 10
Operating leases $ 21 $ 89 $ 7
v3.25.0.1
Leases - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Sep. 27, 2024
Dec. 31, 2023
Lessee, Lease, Description [Line Items]      
Operating lease obligation $ 655.0   $ 752.0
Finance lease obligation 1,414.0   1,381.0
Operating lease, right-of-use assets 627.0   724.0
Finance lease, right-of-use assets 1,254.0   $ 1,243.0
Houston Texas Lease      
Lessee, Lease, Description [Line Items]      
Finance lease obligation   $ 89.0  
Finance lease, right-of-use assets   90.0  
Houston Texas Lease | Financing Lease, Lease Not yet Commenced      
Lessee, Lease, Description [Line Items]      
Lease option not yet executed   90.0  
Lease option, earnest money deposit $ 1.0    
Revision of Prior Period, Reclassification, Adjustment | Houston Texas Purchase Obligation      
Lessee, Lease, Description [Line Items]      
Operating lease obligation   (44.0)  
Finance lease obligation   45.0  
Operating lease, right-of-use assets   (45.0)  
Finance lease, right-of-use assets   $ 45.0  
v3.25.0.1
Failed sale-leaseback financing obligations - Financing Obligations (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Sale Leaseback Transaction [Line Items]    
Sale Leaseback Transaction, Financing Obligation $ 68 $ 77
Less current portion of sale-leaseback financing obligations (6) (7)
Sale-leaseback financing obligations, net 62 70
Arras    
Sale Leaseback Transaction [Line Items]    
Sale Leaseback Transaction, Financing Obligation 20 23
Harnes 2    
Sale Leaseback Transaction [Line Items]    
Sale Leaseback Transaction, Financing Obligation $ 48 $ 54
v3.25.0.1
Failed sale-leaseback financing obligations - Narrative (Details)
12 Months Ended
Dec. 31, 2024
EUR (€)
financing_obligation
Sale Leaseback Transaction [Line Items]  
Number of financing obligations assumed | financing_obligation 2
Arras  
Sale Leaseback Transaction [Line Items]  
Purchase option, amount € 1.00
Lease term (in years) 15 years
Interest rate, percent 0.0015
Early purchase option, minimum term (in years) 7 years
Harnes 2  
Sale Leaseback Transaction [Line Items]  
Purchase option, amount € 1.00
Lease term (in years) 15 years
Interest rate, percent 0.0019
Early purchase option, minimum term (in years) 7 years
v3.25.0.1
Failed sale-leaseback financing obligations - Future Principal Payments (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Sale Leaseback Transaction [Line Items]    
Sale Leaseback Transaction, Financing Obligation $ 68 $ 77
Arras And Harnes 2    
Sale Leaseback Transaction [Line Items]    
Sale Leaseback Transaction, Financing Obligation, To Be Paid, Year One 5  
Sale Leaseback Transaction, Financing Obligation, To Be Paid, Year Two 5  
Sale Leaseback Transaction, Financing Obligation, To Be Paid, Year Three 5  
Sale Leaseback Transaction, Financing Obligation, To Be Paid, Year Four 5  
Sale Leaseback Transaction, Financing Obligation, To Be Paid, Year Five 6  
Sale Leaseback Transaction, Financing Obligation, To Be Paid, After Year Five 42  
Sale Leaseback Transaction, Financing Obligation $ 68  
v3.25.0.1
Employee benefit plans (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Retirement Benefits [Abstract]      
Multiemployer plan, employer contribution $ 1 $ 1 $ 2
Multiemployer plan, company contributions, percent of total contributions 0.050    
Defined contribution plan, cost $ 41 37 $ 34
Deferred compensation, plan assets 4 1  
Deferred compensation, liability 4 1  
Deferred compensation arrangement, compensation expense $ 3 $ 1  
v3.25.0.1
Other long-term liabilities (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Other Liabilities Disclosure [Abstract]    
Kloosterboer Preference Shares $ 247 $ 0
Sale leaseback financing obligations 62 70
Workers' compensation reserves 35 25
Other liabilities 66 64
Total other long-term liabilities $ 410 $ 159
v3.25.0.1
Other long-term liabilities - Narrative (Details)
€ in Millions, $ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
shares
Oct. 01, 2026
EUR (€)
Dec. 31, 2023
shares
Oct. 01, 2021
USD ($)
Option Indexed to Issuer's Equity [Line Items]        
Mandatorily redeemable preferred stock, fair value disclosure       $ 251
Temporary equity, shares outstanding (in shares) | shares 2,214,553   2,214,553  
Mandatorily redeemable preferred stock, fair value adjustments $ 22      
Mandatorily redeemable preferred stock, accretion expense $ 5      
Forecast        
Option Indexed to Issuer's Equity [Line Items]        
Mandatorily redeemable preferred stock, fair value disclosure | €   € 260    
v3.25.0.1
Stock-based compensation - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Jul. 26, 2024
Apr. 30, 2024
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Share-based compensation arrangement by share-based payment award, annual increase of shares outstanding, percentage 1.00%        
Stock-based compensation expense $ 215 $ 26 $ 17    
Stock issued during period, value, new issues (in shares) $ 4,874 $ 142 935    
Management Profits Interests Class C Units          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Capital units, outstanding (in shares) 0 21,091,532      
Pre-IPO Incentive Award Plan          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Shares authorized (in shares)       12,500,000 1,000,000
Time-Based Restricted Stock Unit Awards          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock-based compensation expense $ 34        
Unrecognized noncash compensation cost $ 92        
Unrecognized noncash compensation cost, weighted-average period to be recognized 1 year 3 months 18 days        
Time-Based Restricted Stock Unit Awards | Minimum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 1 year        
Time-Based Restricted Stock Unit Awards | Maximum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 3 years        
Performance-Based Restricted Stock Unit Awards          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 3 years        
Share-based compensation arrangement by share-based payment award, number of days after completion of performance period in which awards are determined to be vested 60 days        
Stock-based compensation expense $ 2        
Unrecognized noncash compensation cost $ 10        
Unrecognized noncash compensation cost, weighted-average period to be recognized 2 years        
Performance-Based Restricted Stock Unit Awards | Minimum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Share-based compensation arrangement by share-based payment award, performance payout percentage 0.00%        
Performance-Based Restricted Stock Unit Awards | Maximum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Share-based compensation arrangement by share-based payment award, performance payout percentage 200.00%        
Time-Based Long-Term Incentive Plant (LTIP) Awards          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 3 years        
Stock-based compensation expense $ 23        
Unrecognized noncash compensation cost $ 84        
Unrecognized noncash compensation cost, weighted-average period to be recognized 1 year 6 months        
Share-based compensation arrangement by share-based payment award, percentage of award distributions shareholders are entitled to receive 10.00%        
Performance-Based Long-Term Incentive Plan (LTIP) Awards          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 3 years        
Share-based compensation arrangement by share-based payment award, number of days after completion of performance period in which awards are determined to be vested 60 days        
Stock-based compensation expense $ 12        
Unrecognized noncash compensation cost $ 68        
Unrecognized noncash compensation cost, weighted-average period to be recognized 2 years        
Performance-Based Long-Term Incentive Plan (LTIP) Awards | Minimum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Share-based compensation arrangement by share-based payment award, performance payout percentage 0.00%        
Performance-Based Long-Term Incentive Plan (LTIP) Awards | Maximum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Share-based compensation arrangement by share-based payment award, performance payout percentage 100.00%        
BGLH Restricted Class B Units          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock-based compensation expense $ 11 $ 14 9    
Management Profits Interests Class C Units          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock-based compensation expense $ 4 $ 11 $ 8    
Risk free rate, minimum, percent 0.23%        
Risk free rate, maximum, percent 4.97%        
Management Profits Interests Class C Units | Minimum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 3 years        
Volatility, percent 32.00%        
Award vesting term (in years) 9 months        
Management Profits Interests Class C Units | Maximum          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 5 years        
Volatility, percent 62.00%        
Award vesting term (in years) 2 years 6 months        
LLH Value Creation Unit Plan Units          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Award vesting period (in years) 4 years        
Stock-based compensation expense $ 26        
Payments to shareholders of vested awards 11        
Stock Payment Awards          
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]          
Stock-based compensation expense $ 114        
Share-based compensation arrangement by share-based payment award, shares issued in period (in shares) 1,516,314        
Stock issued during period, value, new issues (in shares) $ 15        
v3.25.0.1
Stock-based compensation - Summary of Incentive Award Plans (Details) - $ / shares
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Time-Based Restricted Stock Unit Awards      
Time-based RSUs      
Unvested, beginning of period (in shares) 0    
Awards granted (in shares) 1,530,805    
Awards vested (in shares) (17,517)    
Awards forfeited (in shares) (51,499)    
Unvested, end of period (in shares) 1,461,789 0  
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 0    
Awards granted (in dollars per share) 84.88    
Awards vested (in dollars per share) 89.45    
Awards forfeited (in dollars per share) 86.15    
Unvested, end of period (in dollars per share) $ 84.78 $ 0  
Performance-Based Restricted Stock Unit Awards      
Time-based RSUs      
Unvested, beginning of period (in shares) 0    
Awards granted (in shares) 129,856    
Awards vested (in shares) 0    
Awards forfeited (in shares) (1,910)    
Unvested, end of period (in shares) 127,946 0  
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 0    
Awards granted (in dollars per share) 89.85    
Awards vested (in dollars per share) 0    
Awards forfeited (in dollars per share) 89.85    
Unvested, end of period (in dollars per share) $ 89.85 $ 0  
Time-Based Long-Term Incentive Plant (LTIP) Awards      
Time-based RSUs      
Unvested, beginning of period (in shares) 0    
Awards granted (in shares) 1,218,732    
Awards vested (in shares) 0    
Awards forfeited (in shares) 0    
Unvested, end of period (in shares) 1,218,732 0  
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 0    
Awards granted (in dollars per share) 87.86    
Awards vested (in dollars per share) 0    
Awards forfeited (in dollars per share) 0    
Unvested, end of period (in dollars per share) $ 87.86 $ 0  
Performance-Based Long-Term Incentive Plan (LTIP) Awards      
Time-based RSUs      
Unvested, beginning of period (in shares) 0    
Awards granted (in shares) 1,776,421    
Awards vested (in shares) 0    
Awards forfeited (in shares) 0    
Unvested, end of period (in shares) 1,776,421 0  
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 0    
Awards granted (in dollars per share) 89.85    
Awards vested (in dollars per share) 0    
Awards forfeited (in dollars per share) 0    
Unvested, end of period (in dollars per share) $ 89.85 $ 0  
BGLH Restricted Class B Units      
Time-based RSUs      
Unvested, beginning of period (in shares) 151,200 106,238 89,827
Awards granted (in shares) 31,088 212,110 113,564
Awards vested (in shares) (182,288) (167,148) (93,426)
Awards forfeited (in shares)     (3,727)
Unvested, end of period (in shares) 0 151,200 106,238
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 89.29 $ 79.07 $ 62.68
Awards granted (in dollars per share) 96.50 90.05 80.79
Awards vested (in dollars per share) 90.52 83.76 64.94
Awards forfeited (in dollars per share)     80.50
Unvested, end of period (in dollars per share) $ 0 $ 89.29 $ 79.07
Management Profits Interests Class C Units      
Time-based RSUs      
Unvested, beginning of period (in shares) 6,695,123 6,628,513 5,715,658
Awards granted (in shares) 1,487,235 3,164,021 4,159,807
Awards vested (in shares) (3,094,024) (2,823,268) (2,336,898)
Awards forfeited (in shares) (147,976) (274,143) (910,054)
Awards cancelled and replaced (in shares) (4,940,358)    
Unvested, end of period (in shares) 0 6,695,123 6,628,513
Weighted average grant date fair value per unit      
Unvested, beginning of period (in dollars per share) $ 2.31 $ 2.10 $ 1.49
Awards granted (in dollars per share) 2.93 3.58 3.55
Awards vested (in dollars per share) 1.78 3.26 2.93
Awards forfeited (in dollars per share) 2.69 2.13 2.75
Awards cancelled and replaced (in dollars per share) 2.82    
Unvested, end of period (in dollars per share) $ 0 $ 2.31 $ 2.10
v3.25.0.1
Stock-based compensation - Summary of Stock-based Compensation Expense in the Consolidated Statements of Operations and Comprehensive Income (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Stock-based compensation expense $ 215 $ 26 $ 17
Cost of operations      
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Stock-based compensation expense 3 0 0
General and administrative expense      
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Stock-based compensation expense 78 26 17
Acquisition, transaction, and other expense      
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]      
Stock-based compensation expense $ 134 $ 0 $ 0
v3.25.0.1
Related-party balances - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Related Party Transaction [Line Items]      
General and administrative expense $ 539 $ 502 $ 399
Accounts payable and accrued liabilities 1,220 1,137  
Accrued dividends and distributions 134 110  
Accounts receivable, net 826 913  
Related Party      
Related Party Transaction [Line Items]      
Notes issued to investors, value   16  
Related Party | Bay Grove Management      
Related Party Transaction [Line Items]      
General and administrative expense 12 11 11
Accounts payable and accrued liabilities 1 3  
Related Party | BG Cold      
Related Party Transaction [Line Items]      
Accrued dividends and distributions 0 11  
Related Party | Suppliers      
Related Party Transaction [Line Items]      
Accounts payable and accrued liabilities 0 2  
Amount paid to suppliers 9 9 5
Related Party | Minority Interest Partners      
Related Party Transaction [Line Items]      
Accounts payable and accrued liabilities 2 2  
Accounts receivable, net 2 6  
Related Party | Lineage Foundation For Good      
Related Party Transaction [Line Items]      
General and administrative expense $ 0 $ 5 $ 4
v3.25.0.1
Commitments and contingencies - Narrative (Details) - USD ($)
$ in Millions
12 Months Ended
Oct. 23, 2023
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Unusual or Infrequent Item, or Both [Line Items]        
Individual claim stop-loss deductible amount   $ 1.0    
Workers' compensation liability   52.0 $ 40.0  
Receivables from insurers   17.0 11.0  
Medical self-insurance liabilities   11.0 15.0  
Tangible asset impairment charges   35.0 $ 2.0 $ 1.0
Purchase commitments   405.0    
Kennewick, Washington Warehouse Fire        
Unusual or Infrequent Item, or Both [Line Items]        
Net (gain) loss   (51.0)    
Insurance recoveries   105.0    
Clean up costs   29.0    
Tangible asset impairment charges   $ 25.0    
Statesville, North Carolina Freezer Warehouse Incident | Settled Litigation        
Unusual or Infrequent Item, or Both [Line Items]        
Settlement, amount $ 6.0      
v3.25.0.1
Accumulated other comprehensive income (loss) (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Balance, beginning of period $ 5,673 $ 5,809 $ 4,934
Other comprehensive income (loss) (267) 1 (49)
Balance, end of period 9,651 5,673 5,809
Accumulated other comprehensive income (loss)      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Balance, beginning of period (34) (37) 10
Other comprehensive income (loss) (239) 3 (46)
Balance, end of period (273) (34) (37)
Foreign currency translation adjustments      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Balance, beginning of period (149) (227) (26)
Other comprehensive income (loss) (207) 88 (221)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests 22 (10) 27
Reallocation due to change in Noncontrolling interest ownership percentage 4 0 (7)
Balance, end of period (330) (149) (227)
Derivatives      
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]      
Balance, beginning of period 115 190 36
Unrealized gain (loss) on foreign currency hedges and interest rate hedges 30 27 218
Net amount reclassified from AOCI to net income (loss) (96) (118) (37)
Tax effect 6 4 (9)
Amounts allocated to Noncontrolling interests and Redeemable noncontrolling interests 6 12 (24)
Reallocation due to change in Noncontrolling interest ownership percentage (4) 0 6
Balance, end of period $ 57 $ 115 $ 190
v3.25.0.1
Earnings (loss) per share - Reconciliation of basic and diluted EPS (Details) - USD ($)
$ / shares in Units, $ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Earnings Per Share [Abstract]      
Net income (loss) attributable to Lineage, Inc. $ (664) $ (77) $ (63)
Accretion of redeemable noncontrolling interests 14 34 31
Less: Redeemable noncontrolling interest adjustment 8 7 (16)
Reclassification of the Preference Shares 20 0 0
Net income (loss) attributable to common stockholders - basic (706) (118) (78)
Net income (loss) attributable to common stockholders - diluted $ (706) $ (118) $ (78)
Weighted average common shares outstanding, basic (in shares) 191,000,000 162,000,000 152,000,000
Weighted average common shares outstanding, diluted (in shares) 191,000,000 162,000,000 152,000,000
Net income (loss) per share attributable to common stockholders - basic $ (3.70) $ (0.73) $ (0.51)
Net income (loss) per share attributable to common stockholders - diluted $ (3.70) $ (0.73) $ (0.51)
v3.25.0.1
Earnings (loss) per share - Narrative (Details) - USD ($)
$ in Millions
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Dec. 31, 2021
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]        
Common stock equivalents, amount in excess of fair market value $ 34 $ 34    
BGLH Restricted Class B Units        
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]        
Unvested units (in shares) 0 151,200 106,238 89,827
Management Profits Interests Class C Units        
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]        
Unvested units (in shares) 0 6,695,123 6,628,513 5,715,658
v3.25.0.1
Segment information - Narrative (Details)
12 Months Ended
Dec. 31, 2024
segment
Segment Reporting [Abstract]  
Number of reportable segments 2
v3.25.0.1
Segment information - Reportable Segment Information (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Segment Reporting Information [Line Items]      
Net revenues $ 5,340.0 $ 5,342.0 $ 4,928.0
Cost of operations 3,578.0 3,590.0 3,473.0
General and administrative expense (539.0) (502.0) (399.0)
Depreciation expense (659.0) (552.0) (480.0)
Amortization expense (116.0) (115.0) (109.0)
Acquisition, transaction, and other expense (651.0) (60.0) (66.0)
Restructuring, impairment, and gain (loss) on disposals (57.0) (32.0) (15.0)
Equity income (loss), net of tax (6.0) (3.0) 0.0
Gain (loss) on foreign currency transactions, net (25.0) 4.0 (24.0)
Interest expense, net (430.0) (490.0) (347.0)
Gain (loss) on extinguishment of debt (17.0) 0.0 2.0
Other nonoperating income (expense), net (1.0) (19.0) 2.0
Net income (loss) before income taxes (840.0) (110.0) (70.0)
Total capital expenditures for property, plant, and equipment 703.0 735.0 869.0
Operating segments      
Segment Reporting Information [Line Items]      
Net revenues 5,340.0 5,342.0 4,928.0
Cost of operations 3,575.0 3,590.0 3,473.0
Income from operations 1,765.0 1,752.0 1,455.0
Reconciling items      
Segment Reporting Information [Line Items]      
Stock-based compensation expense 3.0 0.0 0.0
Stock-based compensation expense in cost of operations (3.0) 0.0 0.0
General and administrative expense (539.0) (502.0) (399.0)
Depreciation expense (659.0) (552.0) (480.0)
Amortization expense (217.0) (208.0) (198.0)
Acquisition, transaction, and other expense (651.0) (60.0) (66.0)
Restructuring, impairment, and gain (loss) on disposals (57.0) (32.0) (15.0)
Equity income (loss), net of tax (6.0) (3.0) 0.0
Gain (loss) on foreign currency transactions, net (25.0) 4.0 (24.0)
Interest expense, net (430.0) (490.0) (347.0)
Gain (loss) on extinguishment of debt (17.0) 0.0 2.0
Other nonoperating income (expense), net (1.0) (19.0) 2.0
Corporate activities      
Segment Reporting Information [Line Items]      
Total capital expenditures for property, plant, and equipment 105.0 121.0 110.0
Global Warehousing      
Segment Reporting Information [Line Items]      
Net revenues 3,887.0 3,857.0 3,432.0
Global Warehousing | Operating segments      
Segment Reporting Information [Line Items]      
Net revenues 3,887.0 3,857.0 3,432.0
Cost of operations 2,353.0 2,349.0 2,211.0
Income from operations 1,534.0 1,508.0 1,221.0
Total capital expenditures for property, plant, and equipment 558.0 536.0 618.0
Global Warehousing | Operating segments | Labor      
Segment Reporting Information [Line Items]      
Cost of operations 1,417.0 1,402.0 1,271.0
Global Warehousing | Operating segments | Power      
Segment Reporting Information [Line Items]      
Cost of operations 208.0 204.0 219.0
Global Warehousing | Operating segments | Other warehouse costs      
Segment Reporting Information [Line Items]      
Cost of operations 728.0 743.0 721.0
Global Integrated Solutions      
Segment Reporting Information [Line Items]      
Net revenues 1,453.0 1,485.0 1,496.0
Global Integrated Solutions | Operating segments      
Segment Reporting Information [Line Items]      
Net revenues 1,453.0 1,485.0 1,496.0
Cost of operations 1,222.0 1,241.0 1,262.0
Income from operations 231.0 244.0 234.0
Total capital expenditures for property, plant, and equipment $ 40.0 $ 78.0 $ 141.0
v3.25.0.1
Revenues and Long-Lived Assets by Geographical Location (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues $ 5,340.0 $ 5,342.0 $ 4,928.0
Long-Lived Assets 12,911.0 12,941.0  
North America      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 3,705.0 3,701.0 3,439.0
Long-Lived Assets 9,955.0 9,877.0  
United States      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 3,412.0 3,424.0 3,306.0
Long-Lived Assets 9,122.0 9,014.0  
Canada      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 293.0 277.0 133.0
Long-Lived Assets 833.0 863.0  
Europe      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 1,186.0 1,203.0 1,098.0
Long-Lived Assets 2,171.0 2,200.0  
Asia-Pacific      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 445.0 434.0 387.0
Long-Lived Assets 785.0 864.0  
Other foreign      
Revenues from External Customers and Long-Lived Assets [Line Items]      
Total Revenues 4.0 4.0 $ 4.0
Long-Lived Assets $ 0.0 $ 0.0  
v3.25.0.1
Real Estate and Accumulated Depreciation Schedule III - Schedule of Real Estate and Accumulated Depreciation (Details)
$ in Millions
12 Months Ended
Dec. 31, 2024
USD ($)
building
Dec. 31, 2023
USD ($)
Dec. 31, 2022
USD ($)
Dec. 31, 2021
USD ($)
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Encumbrances $ (510.0)      
Initial cost to company, land 1,423.0      
Initial cost to company, buildings and improvements 7,659.0      
Costs capitalized subsequent to acquisition 951.0      
Gross amount at which carried, land 1,506.0      
Gross amount at which carried, buildings and improvements 8,777.0      
Gross amount at which carried, total 10,283.0 $ 10,020.0 $ 9,381.0 $ 8,063.0
Accumulated depreciation (1,698.0) $ (1,427.0) $ (1,116.0) $ (844.0)
Properties Placed In Service        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Encumbrances (510.0)      
Initial cost to company, land 1,423.0      
Initial cost to company, buildings and improvements 7,659.0      
Costs capitalized subsequent to acquisition 951.0      
Gross amount at which carried, land 1,506.0      
Gross amount at which carried, buildings and improvements 8,527.0      
Gross amount at which carried, total 10,033.0      
Accumulated depreciation (1,698.0)      
Properties Under Construction        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Gross amount at which carried, buildings and improvements 250.0      
Gross amount at which carried, total 250.0      
United States | Properties Under Construction        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Gross amount at which carried, buildings and improvements 150.0      
Gross amount at which carried, total $ 150.0      
Alabama        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 6.0      
Initial cost to company, buildings and improvements 71.0      
Costs capitalized subsequent to acquisition 14.0      
Gross amount at which carried, land 7.0      
Gross amount at which carried, buildings and improvements 84.0      
Gross amount at which carried, total 91.0      
Accumulated depreciation $ (18.0)      
Arizona        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 3.0      
Initial cost to company, buildings and improvements 18.0      
Costs capitalized subsequent to acquisition 0.0      
Gross amount at which carried, land 3.0      
Gross amount at which carried, buildings and improvements 18.0      
Gross amount at which carried, total 21.0      
Accumulated depreciation $ (10.0)      
California        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 19      
Encumbrances $ (116.0)      
Initial cost to company, land 157.0      
Initial cost to company, buildings and improvements 500.0      
Costs capitalized subsequent to acquisition 149.0      
Gross amount at which carried, land 185.0      
Gross amount at which carried, buildings and improvements 621.0      
Gross amount at which carried, total 806.0      
Accumulated depreciation $ (173.0)      
Colorado        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 3      
Encumbrances $ 0.0      
Initial cost to company, land 8.0      
Initial cost to company, buildings and improvements 149.0      
Costs capitalized subsequent to acquisition 27.0      
Gross amount at which carried, land 20.0      
Gross amount at which carried, buildings and improvements 164.0      
Gross amount at which carried, total 184.0      
Accumulated depreciation $ (32.0)      
Delaware        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 4.0      
Initial cost to company, buildings and improvements 21.0      
Costs capitalized subsequent to acquisition 3.0      
Gross amount at which carried, land 4.0      
Gross amount at which carried, buildings and improvements 24.0      
Gross amount at which carried, total 28.0      
Accumulated depreciation $ (4.0)      
Florida        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 6      
Encumbrances $ (30.0)      
Initial cost to company, land 16.0      
Initial cost to company, buildings and improvements 95.0      
Costs capitalized subsequent to acquisition 4.0      
Gross amount at which carried, land 16.0      
Gross amount at which carried, buildings and improvements 99.0      
Gross amount at which carried, total 115.0      
Accumulated depreciation $ (15.0)      
Georgia        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 17      
Encumbrances $ (26.0)      
Initial cost to company, land 51.0      
Initial cost to company, buildings and improvements 423.0      
Costs capitalized subsequent to acquisition 69.0      
Gross amount at which carried, land 60.0      
Gross amount at which carried, buildings and improvements 483.0      
Gross amount at which carried, total 543.0      
Accumulated depreciation $ (105.0)      
Idaho        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 3.0      
Initial cost to company, buildings and improvements 48.0      
Costs capitalized subsequent to acquisition 4.0      
Gross amount at which carried, land 4.0      
Gross amount at which carried, buildings and improvements 51.0      
Gross amount at which carried, total 55.0      
Accumulated depreciation $ (9.0)      
Illinois        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 15      
Encumbrances $ (20.0)      
Initial cost to company, land 71.0      
Initial cost to company, buildings and improvements 606.0      
Costs capitalized subsequent to acquisition 43.0      
Gross amount at which carried, land 75.0      
Gross amount at which carried, buildings and improvements 645.0      
Gross amount at which carried, total 720.0      
Accumulated depreciation $ (144.0)      
Indiana        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 5      
Encumbrances $ 0.0      
Initial cost to company, land 6.0      
Initial cost to company, buildings and improvements 81.0      
Costs capitalized subsequent to acquisition 9.0      
Gross amount at which carried, land 10.0      
Gross amount at which carried, buildings and improvements 86.0      
Gross amount at which carried, total 96.0      
Accumulated depreciation $ (12.0)      
Iowa        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 7      
Encumbrances $ 0.0      
Initial cost to company, land 9.0      
Initial cost to company, buildings and improvements 103.0      
Costs capitalized subsequent to acquisition 36.0      
Gross amount at which carried, land 13.0      
Gross amount at which carried, buildings and improvements 135.0      
Gross amount at which carried, total 148.0      
Accumulated depreciation $ (49.0)      
Kansas        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 4      
Encumbrances $ 0.0      
Initial cost to company, land 42.0      
Initial cost to company, buildings and improvements 333.0      
Costs capitalized subsequent to acquisition 25.0      
Gross amount at which carried, land 50.0      
Gross amount at which carried, buildings and improvements 350.0      
Gross amount at which carried, total 400.0      
Accumulated depreciation $ (52.0)      
Kentucky        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 2.0      
Initial cost to company, buildings and improvements 34.0      
Costs capitalized subsequent to acquisition 10.0      
Gross amount at which carried, land 2.0      
Gross amount at which carried, buildings and improvements 44.0      
Gross amount at which carried, total 46.0      
Accumulated depreciation $ (15.0)      
Louisiana        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 1.0      
Initial cost to company, buildings and improvements 6.0      
Costs capitalized subsequent to acquisition 1.0      
Gross amount at which carried, land 1.0      
Gross amount at which carried, buildings and improvements 7.0      
Gross amount at which carried, total 8.0      
Accumulated depreciation $ (1.0)      
Maryland        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 4      
Encumbrances $ 0.0      
Initial cost to company, land 15.0      
Initial cost to company, buildings and improvements 66.0      
Costs capitalized subsequent to acquisition 7.0      
Gross amount at which carried, land 15.0      
Gross amount at which carried, buildings and improvements 73.0      
Gross amount at which carried, total 88.0      
Accumulated depreciation $ (9.0)      
Massachusetts        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 4      
Encumbrances $ (57.0)      
Initial cost to company, land 24.0      
Initial cost to company, buildings and improvements 84.0      
Costs capitalized subsequent to acquisition 39.0      
Gross amount at which carried, land 26.0      
Gross amount at which carried, buildings and improvements 121.0      
Gross amount at which carried, total 147.0      
Accumulated depreciation $ (16.0)      
Michigan        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 5      
Encumbrances $ 0.0      
Initial cost to company, land 6.0      
Initial cost to company, buildings and improvements 66.0      
Costs capitalized subsequent to acquisition 13.0      
Gross amount at which carried, land 8.0      
Gross amount at which carried, buildings and improvements 77.0      
Gross amount at which carried, total 85.0      
Accumulated depreciation $ (8.0)      
Minnesota        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 2.0      
Initial cost to company, buildings and improvements 73.0      
Costs capitalized subsequent to acquisition (11.0)      
Gross amount at which carried, land 9.0      
Gross amount at which carried, buildings and improvements 55.0      
Gross amount at which carried, total 64.0      
Accumulated depreciation $ (4.0)      
Mississippi        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 1.0      
Initial cost to company, buildings and improvements 23.0      
Costs capitalized subsequent to acquisition 12.0      
Gross amount at which carried, land 2.0      
Gross amount at which carried, buildings and improvements 34.0      
Gross amount at which carried, total 36.0      
Accumulated depreciation $ (12.0)      
Nebraska        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 4      
Encumbrances $ 0.0      
Initial cost to company, land 4.0      
Initial cost to company, buildings and improvements 50.0      
Costs capitalized subsequent to acquisition 32.0      
Gross amount at which carried, land 5.0      
Gross amount at which carried, buildings and improvements 81.0      
Gross amount at which carried, total 86.0      
Accumulated depreciation $ (26.0)      
New Jersey        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 5      
Encumbrances $ (42.0)      
Initial cost to company, land 34.0      
Initial cost to company, buildings and improvements 188.0      
Costs capitalized subsequent to acquisition 19.0      
Gross amount at which carried, land 34.0      
Gross amount at which carried, buildings and improvements 207.0      
Gross amount at which carried, total 241.0      
Accumulated depreciation $ (25.0)      
New York        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 8      
Encumbrances $ 0.0      
Initial cost to company, land 10.0      
Initial cost to company, buildings and improvements 109.0      
Costs capitalized subsequent to acquisition 18.0      
Gross amount at which carried, land 11.0      
Gross amount at which carried, buildings and improvements 126.0      
Gross amount at which carried, total 137.0      
Accumulated depreciation $ (32.0)      
North Carolina        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 3.0      
Initial cost to company, buildings and improvements 33.0      
Costs capitalized subsequent to acquisition 15.0      
Gross amount at which carried, land 3.0      
Gross amount at which carried, buildings and improvements 48.0      
Gross amount at which carried, total 51.0      
Accumulated depreciation $ (13.0)      
North Dakota        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 3.0      
Initial cost to company, buildings and improvements 13.0      
Costs capitalized subsequent to acquisition 0.0      
Gross amount at which carried, land 3.0      
Gross amount at which carried, buildings and improvements 13.0      
Gross amount at which carried, total 16.0      
Accumulated depreciation $ (3.0)      
Ohio        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 6      
Encumbrances $ 0.0      
Initial cost to company, land 11.0      
Initial cost to company, buildings and improvements 94.0      
Costs capitalized subsequent to acquisition 11.0      
Gross amount at which carried, land 12.0      
Gross amount at which carried, buildings and improvements 104.0      
Gross amount at which carried, total 116.0      
Accumulated depreciation $ (22.0)      
Oklahoma        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 4.0      
Initial cost to company, buildings and improvements 15.0      
Costs capitalized subsequent to acquisition 1.0      
Gross amount at which carried, land 4.0      
Gross amount at which carried, buildings and improvements 16.0      
Gross amount at which carried, total 20.0      
Accumulated depreciation $ (3.0)      
Oregon        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 8      
Encumbrances $ 0.0      
Initial cost to company, land 30.0      
Initial cost to company, buildings and improvements 226.0      
Costs capitalized subsequent to acquisition 17.0      
Gross amount at which carried, land 30.0      
Gross amount at which carried, buildings and improvements 243.0      
Gross amount at which carried, total 273.0      
Accumulated depreciation $ (46.0)      
Pennsylvania        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 8      
Encumbrances $ 0.0      
Initial cost to company, land 68.0      
Initial cost to company, buildings and improvements 355.0      
Costs capitalized subsequent to acquisition 44.0      
Gross amount at which carried, land 71.0      
Gross amount at which carried, buildings and improvements 396.0      
Gross amount at which carried, total 467.0      
Accumulated depreciation $ (75.0)      
South Carolina        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 3      
Encumbrances $ 0.0      
Initial cost to company, land 13.0      
Initial cost to company, buildings and improvements 60.0      
Costs capitalized subsequent to acquisition 35.0      
Gross amount at which carried, land 18.0      
Gross amount at which carried, buildings and improvements 90.0      
Gross amount at which carried, total 108.0      
Accumulated depreciation $ (20.0)      
South Dakota        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 7.0      
Initial cost to company, buildings and improvements 46.0      
Costs capitalized subsequent to acquisition 31.0      
Gross amount at which carried, land 9.0      
Gross amount at which carried, buildings and improvements 75.0      
Gross amount at which carried, total 84.0      
Accumulated depreciation $ (8.0)      
Tennessee        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 1.0      
Initial cost to company, buildings and improvements 5.0      
Costs capitalized subsequent to acquisition 2.0      
Gross amount at which carried, land 1.0      
Gross amount at which carried, buildings and improvements 7.0      
Gross amount at which carried, total 8.0      
Accumulated depreciation $ (1.0)      
Texas        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 16      
Encumbrances $ (27.0)      
Initial cost to company, land 44.0      
Initial cost to company, buildings and improvements 421.0      
Costs capitalized subsequent to acquisition 119.0      
Gross amount at which carried, land 53.0      
Gross amount at which carried, buildings and improvements 531.0      
Gross amount at which carried, total 584.0      
Accumulated depreciation $ (143.0)      
Utah        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 10.0      
Initial cost to company, buildings and improvements 29.0      
Costs capitalized subsequent to acquisition 2.0      
Gross amount at which carried, land 10.0      
Gross amount at which carried, buildings and improvements 31.0      
Gross amount at which carried, total 41.0      
Accumulated depreciation $ (7.0)      
Virginia        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 8      
Encumbrances $ (29.0)      
Initial cost to company, land 20.0      
Initial cost to company, buildings and improvements 187.0      
Costs capitalized subsequent to acquisition 10.0      
Gross amount at which carried, land 30.0      
Gross amount at which carried, buildings and improvements 187.0      
Gross amount at which carried, total 217.0      
Accumulated depreciation $ (41.0)      
Washington        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 29      
Encumbrances $ (163.0)      
Initial cost to company, land 55.0      
Initial cost to company, buildings and improvements 799.0      
Costs capitalized subsequent to acquisition 55.0      
Gross amount at which carried, land 59.0      
Gross amount at which carried, buildings and improvements 850.0      
Gross amount at which carried, total 909.0      
Accumulated depreciation $ (181.0)      
Wisconsin        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 6      
Encumbrances $ 0.0      
Initial cost to company, land 10.0      
Initial cost to company, buildings and improvements 130.0      
Costs capitalized subsequent to acquisition 67.0      
Gross amount at which carried, land 16.0      
Gross amount at which carried, buildings and improvements 191.0      
Gross amount at which carried, total 207.0      
Accumulated depreciation $ (31.0)      
Canada        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 29      
Encumbrances $ 0.0      
Initial cost to company, land 240.0      
Initial cost to company, buildings and improvements 548.0      
Costs capitalized subsequent to acquisition (60.0)      
Gross amount at which carried, land 217.0      
Gross amount at which carried, buildings and improvements 511.0      
Gross amount at which carried, total 728.0      
Accumulated depreciation (53.0)      
Canada | Properties Under Construction        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Gross amount at which carried, buildings and improvements 23.0      
Gross amount at which carried, total 23.0      
Europe | Properties Under Construction        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Gross amount at which carried, buildings and improvements 64.0      
Gross amount at which carried, total $ 64.0      
Belgium        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 5      
Encumbrances $ 0.0      
Initial cost to company, land 6.0      
Initial cost to company, buildings and improvements 56.0      
Costs capitalized subsequent to acquisition 1.0      
Gross amount at which carried, land 6.0      
Gross amount at which carried, buildings and improvements 57.0      
Gross amount at which carried, total 63.0      
Accumulated depreciation $ (2.0)      
Denmark        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 16      
Encumbrances $ 0.0      
Initial cost to company, land 30.0      
Initial cost to company, buildings and improvements 183.0      
Costs capitalized subsequent to acquisition 10.0      
Gross amount at which carried, land 27.0      
Gross amount at which carried, buildings and improvements 196.0      
Gross amount at which carried, total 223.0      
Accumulated depreciation $ (40.0)      
France        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 4.0      
Initial cost to company, buildings and improvements 60.0      
Costs capitalized subsequent to acquisition (5.0)      
Gross amount at which carried, land 3.0      
Gross amount at which carried, buildings and improvements 56.0      
Gross amount at which carried, total 59.0      
Accumulated depreciation $ (3.0)      
Italy        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 3      
Encumbrances $ 0.0      
Initial cost to company, land 11.0      
Initial cost to company, buildings and improvements 23.0      
Costs capitalized subsequent to acquisition (2.0)      
Gross amount at which carried, land 10.0      
Gross amount at which carried, buildings and improvements 22.0      
Gross amount at which carried, total 32.0      
Accumulated depreciation $ (2.0)      
Netherlands        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 30      
Encumbrances $ 0.0      
Initial cost to company, land 175.0      
Initial cost to company, buildings and improvements 382.0      
Costs capitalized subsequent to acquisition 12.0      
Gross amount at which carried, land 163.0      
Gross amount at which carried, buildings and improvements 406.0      
Gross amount at which carried, total 569.0      
Accumulated depreciation $ (66.0)      
Norway        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 3      
Encumbrances $ 0.0      
Initial cost to company, land 11.0      
Initial cost to company, buildings and improvements 43.0      
Costs capitalized subsequent to acquisition (8.0)      
Gross amount at which carried, land 9.0      
Gross amount at which carried, buildings and improvements 37.0      
Gross amount at which carried, total 46.0      
Accumulated depreciation $ (5.0)      
Poland        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 2      
Encumbrances $ 0.0      
Initial cost to company, land 1.0      
Initial cost to company, buildings and improvements 28.0      
Costs capitalized subsequent to acquisition 4.0      
Gross amount at which carried, land 2.0      
Gross amount at which carried, buildings and improvements 31.0      
Gross amount at which carried, total 33.0      
Accumulated depreciation $ (5.0)      
Spain        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 3      
Encumbrances $ 0.0      
Initial cost to company, land 26.0      
Initial cost to company, buildings and improvements 57.0      
Costs capitalized subsequent to acquisition 5.0      
Gross amount at which carried, land 27.0      
Gross amount at which carried, buildings and improvements 61.0      
Gross amount at which carried, total 88.0      
Accumulated depreciation $ (10.0)      
United Kingdom        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 14      
Encumbrances $ 0.0      
Initial cost to company, land 54.0      
Initial cost to company, buildings and improvements 268.0      
Costs capitalized subsequent to acquisition 68.0      
Gross amount at which carried, land 59.0      
Gross amount at which carried, buildings and improvements 331.0      
Gross amount at which carried, total 390.0      
Accumulated depreciation (76.0)      
Asia-Pacific | Properties Under Construction        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Gross amount at which carried, buildings and improvements 13.0      
Gross amount at which carried, total $ 13.0      
Australia        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 14      
Encumbrances $ 0.0      
Initial cost to company, land 62.0      
Initial cost to company, buildings and improvements 241.0      
Costs capitalized subsequent to acquisition (15.0)      
Gross amount at which carried, land 56.0      
Gross amount at which carried, buildings and improvements 232.0      
Gross amount at which carried, total 288.0      
Accumulated depreciation $ (34.0)      
New Zealand        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 27      
Encumbrances $ 0.0      
Initial cost to company, land 49.0      
Initial cost to company, buildings and improvements 109.0      
Costs capitalized subsequent to acquisition 8.0      
Gross amount at which carried, land 48.0      
Gross amount at which carried, buildings and improvements 118.0      
Gross amount at which carried, total 166.0      
Accumulated depreciation $ (20.0)      
Singapore        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 0.0      
Initial cost to company, buildings and improvements 50.0      
Costs capitalized subsequent to acquisition 1.0      
Gross amount at which carried, land 0.0      
Gross amount at which carried, buildings and improvements 51.0      
Gross amount at which carried, total 51.0      
Accumulated depreciation $ (7.0)      
Sri Lanka        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 1      
Encumbrances $ 0.0      
Initial cost to company, land 0.0      
Initial cost to company, buildings and improvements 7.0      
Costs capitalized subsequent to acquisition (2.0)      
Gross amount at which carried, land 0.0      
Gross amount at which carried, buildings and improvements 5.0      
Gross amount at which carried, total 5.0      
Accumulated depreciation $ (2.0)      
Vietnam        
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]        
Number of buildings | building 5      
Encumbrances $ 0.0      
Initial cost to company, land 0.0      
Initial cost to company, buildings and improvements 44.0      
Costs capitalized subsequent to acquisition 2.0      
Gross amount at which carried, land 0.0      
Gross amount at which carried, buildings and improvements 46.0      
Gross amount at which carried, total 46.0      
Accumulated depreciation $ (8.0)      
v3.25.0.1
Real Estate and Accumulated Depreciation Schedule III - Reconciliation of Gross Amount of Real Estate to Schedule III (Details) - USD ($)
$ in Millions
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Dec. 31, 2022
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Book value of real estate assets in leased facilities $ (264)    
Book value of construction in progress on non-real estate assets (139)    
Book value of construction in progress on real estate assets in leased facilities (10)    
Book value of other miscellaneous(a) 11    
Total reconciling items (402)    
Gross amount at which carried, total 10,283 $ 10,020 $ 9,381
Less accumulated depreciation (2,854) (2,266)  
Accumulated depreciation - non-real estate assets 1,087    
Accumulated depreciation - real estate assets in leased facilities 72    
Accumulated depreciation - other miscellaneous (3)    
Total reconciling items 1,156    
Accumulated depreciation (1,698) (1,427) (1,116)
Aggregate cost for federal tax purposes 10,800    
Real estate properties, at cost:      
Balance at January 1 10,020 9,381 8,063
Capital expenditures 309 418 450
Acquisitions 292 180 1,053
Dispositions (28) (22) (7)
Impairments (32) 0 (1)
Impact of foreign exchange rate changes and other (278) 63 (177)
Balance at December 31 10,283 10,020 9,381
Accumulated depreciation:      
Balance at January 1 (1,427) (1,116) (844)
Depreciation Expense (336) (309) (285)
Dispositions 18 7 2
Impact of foreign exchange rate changes and other 47 (9) 11
Balance at December 31 (1,698) (1,427) (1,116)
Total real estate properties, net at December 31 8,585 8,593 $ 8,265
Total      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Gross property, plant, and equipment 10,685    
Buildings, building improvements, and refrigeration equipment      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Gross property, plant, and equipment 8,759 8,545  
Land and land improvements      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Gross property, plant, and equipment 1,530 1,446  
Construction in progress      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Gross property, plant, and equipment $ 396 $ 432  
Minimum      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Life used for depreciation (in years) 1 year    
Maximum      
SEC Schedule, 12-28, Real Estate Companies, Investment in Real Estate and Accumulated Depreciation [Line Items]      
Life used for depreciation (in years) 40 years