Income Taxes	3 Months Ended
Mar. 31, 2017
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes The 2017 increase in income tax expense of $1.43 billion between periods, from a benefit of $1.0 billion in 2016 to a charge of $430 million in 2017, is a result of the year-over-year increase in total income before income tax expense, which is primarily due to effects of higher crude oil prices and the sale of the company’s geothermal assets in Indonesia. The company’s effective tax rate changed between periods from 59 percent in 2016 to 14 percent in 2017. The change in effective tax rate is primarily a consequence of higher crude oil prices as well as the mix effect resulting from the absolute level of earnings or losses and whether they arose in higher or lower tax rate jurisdictions. Tax positions for Chevron and its subsidiaries and affiliates are subject to income tax audits by many tax jurisdictions throughout the world. For the company’s major tax jurisdictions, examinations of tax returns for certain prior tax years had not been completed as of March 31, 2017. For these jurisdictions, the latest years for which income tax examinations had been finalized were as follows: United States — 2011, Nigeria — 2000, Angola — 2009 and Kazakhstan — 2007. The company engages in ongoing discussions with tax authorities regarding the resolution of tax matters in the various jurisdictions. Both the outcomes for these tax matters and the timing of resolution and/or closure of the tax audits are highly uncertain. However, it is reasonably possible that developments regarding tax matters in certain tax jurisdictions may result in significant increases or decreases in the company’s total unrecognized tax benefits within the next 12 months. Given the number of years that still remain subject to examination and the number of matters being examined in the various tax jurisdictions, the company is unable to estimate the range of possible adjustments to the balance of unrecognized tax benefits. The company is currently assessing the impact of an April 21, 2017 adverse decision issued by the Federal Court of Australia regarding the interest rate to be applied on certain Chevron intercompany loans. At this time, it is not possible to determine whether the decision will result in a significant change in the company’s unrecognized tax benefit within the next 12 months. Any such change would impact the company’s effective tax rate.

Income Taxes

The 2017 increase in income tax expense of $1.43 billion between periods, from a benefit of $1.0 billion in 2016 to a charge of $430 million in 2017, is a result of the year-over-year increase in total income before income tax expense, which is primarily due to effects of higher crude oil prices and the sale of the company’s geothermal assets in Indonesia. The company’s effective tax rate changed between periods from 59 percent in 2016 to 14 percent in 2017. The change in effective tax rate is primarily a consequence of higher crude oil prices as well as the mix effect resulting from the absolute level of earnings or losses and whether they arose in higher or lower tax rate jurisdictions.

Tax positions for Chevron and its subsidiaries and affiliates are subject to income tax audits by many tax jurisdictions throughout the world. For the company’s major tax jurisdictions, examinations of tax returns for certain prior tax years had not been completed as of March 31, 2017. For these jurisdictions, the latest years for which income tax examinations had been finalized were as follows: United States — 2011, Nigeria — 2000, Angola — 2009 and Kazakhstan — 2007.

The company engages in ongoing discussions with tax authorities regarding the resolution of tax matters in the various jurisdictions. Both the outcomes for these tax matters and the timing of resolution and/or closure of the tax audits are highly uncertain. However, it is reasonably possible that developments regarding tax matters in certain tax jurisdictions may result in significant increases or decreases in the company’s total unrecognized tax benefits within the next 12 months. Given the number of years that still remain subject to examination and the number of matters being examined in the various tax jurisdictions, the company is unable to estimate the range of possible adjustments to the balance of unrecognized tax benefits.

The company is currently assessing the impact of an April 21, 2017 adverse decision issued by the Federal Court of Australia regarding the interest rate to be applied on certain Chevron intercompany loans. At this time, it is not possible to determine whether the decision will result in a significant change in the company’s unrecognized tax benefit within the next 12 months. Any such change would impact the company’s effective tax rate.