Casualty, Environmental and Other Reserves (Tables)

12 Months Ended

Dec. 27, 2013

Casualty, Environmental and Other Reserves [Abstract]

Casualty, environmental and other reserves

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

	Casualty			Environmental			Other
(Dollars in Millions)	Reserves			Reserves			Reserves			Total
December 31, 2010	$	375		$	107		$	59		$	541
Charged to Expense	68			23			41			132
Payments	(71		)	(47		)	(36		)	(154		)
December 30, 2011	372			83			64			519
Charged to Expense	51			35			36			122
Payments	(98		)	(30		)	(36		)	(164		)
December 28, 2012	325			88			64			477
Charged to Expense	54			48			38			140
Payments	(99		)	(36		)	(31		)	(166		)
December 27, 2013	$	280		$	100		$	71		$	451

NOTE 5.  Casualty, Environmental and Other Reserves, continued

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 2013						December 2012
(Dollars in Millions)	Current		Long-term		Total		Current		Long-term		Total
Casualty:
Personal Injury	$	59	$	148	$	207	$	75	$	158	$	233
Occupational	3		20		23		5		31		36
Asbestos	10		40		50		8		48		56
Total Casualty	72		208		280		88		237		325
Environmental	59		41		100		33		55		88
Other	20		51		71		19		45		64
Total	$	151	$	300	$	451	$	140	$	337	$	477

Schedule of Liability for Unpaid Claims and Claims Adjustment Expense

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

	December		December
(Dollars in Millions)	2013		2012
Occupational:
Incurred but not reported claims	$	15	$	24
Asserted claims	8		12
Total liability	$	23	$	36
Asbestos:
Incurred but not reported claims	$	35	$	37
Asserted claims	15		19
Total liability	$	50	$	56

Schedule of Claims Activity

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

	Fiscal Years
	2013		2012
Asserted Claims
Open Claims - Beginning of Year	523		746
New Claims Filed	165		160
Claims Settled	(146	)	(154	)
Claims Dismissed	(150	)	(229	)
Open Claims - End of Year	392		523