Revenue

12 Months Ended

Dec. 31, 2021

Revenue from Contract with Customer [Abstract]

Revenue

Revenue is generated primarily from contracts to produce, ship and deliver steel products, and to a lesser extent, raw materials sales such as iron ore pellets and coke by-products and railroad services. Generally, U. S. Steel’s performance obligations are satisfied and revenue is recognized when title transfers to our customer for product shipped or services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded in both revenue and cost of sales at the time control is transferred to the customer. Costs related to obtaining sales contracts are incidental and are expensed when incurred. Because customers are invoiced at the time title transfers and U. S. Steel’s right to consideration is unconditional at that time, U. S. Steel does not maintain contract asset balances. Additionally, U. S. Steel does not maintain contract liability balances, as performance obligations are satisfied prior to customer payment for product. U. S. Steel offers industry standard payment terms.

The following table disaggregates our revenue by product for each of our reportable business segments for the years ended December 31, 2021, 2020 and 2019, respectively:

Net Sales by Product (in millions):

Year Ended December 31, 2021	Flat-Rolled		Mini Mill (a)		USSE		Tubular		Other		Total
Semi-finished	12		—		126		—		—		138
Hot-rolled sheets	2,592		1,744		2,149		—		—		6,485
Cold-rolled sheets	3,785		526		448		—		—		4,759
Coated sheets	4,408		732		1,376		—		—		6,516
Tubular products	—		—		58		781		—		839
All Other (b)	1,383		6		105		8		36		1,538
Total	$	12,180	$	3,008	$	4,262	$	789	$	36	$	20,275
(a) Mini Mill segment added after January 15, 2021 with the purchase of the remaining equity interest in Big River Steel.
(b) Consists primarily of sales of raw materials and coke making by-products

Year Ended December 31, 2020	Flat-Rolled		USSE		Tubular		Other		Total
Semi-finished	94		2		—		—		96
Hot-rolled sheets	1,273		793		—		—		2,066
Cold-rolled sheets	2,102		164		—		—		2,266
Coated sheets	2,990		904		—		—		3,894
Tubular products	—		40		621		—		661
All Other (a)	612		64		18		64		758
Total	$	7,071	$	1,967	$	639	$	64	$	9,741
(a) Consists primarily of sales of raw materials and coke making by-products

Year Ended December 31, 2019	Flat-Rolled		USSE		Tubular		Other		Total
Semi-finished	$	305	$	11	$	—	$	—	$	316
Hot-rolled sheets	2,504		997		—		—		3,501
Cold-rolled sheets	2,512		283		—		—		2,795
Coated sheets	2,993		1,006		—		—		3,999
Tubular products	—		40		1,166		—		1,206
All Other (a)	965		80		22		53		1,120
Total	$	9,279	$	2,417	$	1,188	$	53	$	12,937
(a) Consists primarily of sales of raw materials and coke making by-products