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Other Comprehensive Income
 9 Months Ended
Sep. 27, 2013
Equity [Abstract]  
Other Comprehensive Income
Other Comprehensive Income

CSX reports comprehensive earnings or loss in accordance with the Comprehensive Income Topic in the ASC in the Consolidated Comprehensive Income Statement. Total comprehensive earnings are defined as all changes in shareholders' equity during a period, other than those resulting from investments by and distributions to shareholders (e.g. issuance of equity securities and dividends). Generally, for CSX, total comprehensive earnings equals net earnings plus or minus adjustments for pension and other post-retirement liabilities. Total comprehensive earnings represent the activity for a period net of tax and were $479 million and $471 million for third quarters 2013 and 2012, respectively, and $1,507 million and $1,458 million for nine months 2013 and 2012, respectively.

While total comprehensive earnings is the activity in a period and is largely driven by net earnings in that period, accumulated other comprehensive income or loss (“AOCI”) represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. For CSX, AOCI is primarily the cumulative balance related to pension and other post-retirement benefit adjustments and CSX's share of AOCI of equity method investees. Changes in the AOCI balance by component are shown in the table below.

 
Pension and Other Post-Employment Benefits
Other (b)
Accumulated Other Comprehensive Income (Loss)
(Dollars in millions)
 
 
 
Balance December 28, 2012, Net of Tax
$
(851
)
$
(85
)
$
(936
)
Other Comprehensive Income (Loss)
 
 
 
Amounts Reclassified to Net Earnings (a)
85

(2
)
83

Tax Expense
(34
)
1

(33
)
Total Other Comprehensive Income (Loss)
51

(1
)
50

Balance September 27, 2013, Net of Tax
$
(800
)
$
(86
)
$
(886
)

(a) Amounts reclassified to net earnings primarily relate to the amortization of actuarial losses and are included in labor and fringe on the consolidated income statements. See Note 6. Employee Benefit Plans for further information.

(b) Other primarily represents CSX's share of AOCI of equity method investees. Amounts reclassified to net earnings are included in other income - net on the consolidated income statements.