Casualty, Environmental and Other Reserves (Tables)

12 Months Ended

Dec. 30, 2011

Casualty, Environmental and Other Reserves [Abstract]

Casualty, environmental and other reserves

Activity related to casualty, environmental and other reserves is as follows:

	Casualty			Separation			Environmental			Other
(Dollars in Millions)	Reserves			Liabilities			Reserves			Reserves(b)			Total
Balance December 26, 2008	$	566		$	87		$	100		$	126		$	879
Charged to Expense	111			—			26			26			163
Change in Estimate(a)	(127		)	—			—			—			(127		)
Payments	(91		)	(14		)	(29		)	(44		)	(178		)
Balance December 25, 2009	$	459		$	73		$	97		$	108		$	737
Charged to Expense	70			—			36			77			183
Change in Estimate(a)	(49		)	—			—			—			(49		)
Payments	(105		)	(13		)	(26		)	(49		)	(193		)
Balance December 31, 2010	$	375		$	60		$	107		$	136		$	678
Charged to Expense	68			—			23			46			137
Payments	(71		)	(12		)	(47		)	(44		)	(174		)
Balance December 30, 2011	$	372		$	48		$	83		$	138		$	641

(a) Changes in estimates in 2010 and 2009 are the result of continued safety improvements and decreasing claim trends for both personal injury and occupational injuries.  See below for more detailed discussion regarding these changes in estimates.

(b) Other reserve accruals were higher in 2010 due to an increase in freight rate reserves related to various rate disputes.  These accruals were lower in 2009 primarily due to a reduction in freight loss and damage claims as a result of volume declines.  These amounts are recorded as a reduction in revenue rather than expense because they represent liabilities for customer claims regarding the rates charged by the Company for its transportation services.

These reserves are considered critical accounting estimates due to the need for significant management judgments. They are provided for in the consolidated balance sheets as follows:

	December 30, 2011						December 31, 2010
(Dollars in Millions)	Current		Long-term		Total		Current		Long-term		Total
Casualty:
Personal Injury	$	93	$	168	$	261	$	78	$	176	$	254
Occupational	6		37		43		10		30		40
Asbestos	11		57		68		9		72		81
Total Casualty	$	110	$	262	$	372	$	97	$	278	$	375
Separation	10		38		48		16		44		60
Environmental	31		52		83		37		70		107
Other	32		106		138		26		110		136
Total	$	183	$	458	$	641	$	176	$	502	$	678

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense [Table Text Block]

Undiscounted liabilities recorded related to occupational and asbestos claims were as follows:

	December		December
(Dollars in Millions)	2011		2010
Occupational:
Incurred but not reported claims	$	26	$	25
Asserted claims	17		15
Total liability	$	43	$	40
Asbestos:
Incurred but not reported claims	$	42	$	40
Asserted claims	26		41
Total liability	$	68	$	81

Schedule of Claims Activity [Table Text Block]

A summary of occupational and asbestos claims activity is as follows:

	Fiscal Years
	2011		2010
Asserted Claims
Open Claims - Beginning of Year	1,376		3,782
New Claims Filed	224		250
Claims Settled	(370	)	(287	)
Claims Dismissed	(484	)	(2,369	)
Open Claims - End of Year	746		1,376