Casualty, Environmental and Other Reserves (Tables)

12 Months Ended

Dec. 26, 2014

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 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
Charged to Expense (a)	89			57			30			176
Payments	(104		)	(63		)	(42		)	(209		)
December 26, 2014	$	265		$	94		$	59		$	418

^(a)  Increase in expense in 2014 is primarily due to the resolution of personal injury claims for prior years.

NOTE 5.  Casualty, Environmental and Other Reserves, continued

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

	December 2014						December 2013
(Dollars in Millions)	Current		Long-term		Total		Current		Long-term		Total
Casualty:
Personal Injury	$	68	$	123	$	191	$	59	$	148	$	207
Occupational	3		15		18		3		20		23
Asbestos	5		51		56		10		40		50
Total Casualty	76		189		265		72		208		280
Environmental	48		46		94		59		41		100
Other	18		41		59		20		51		71
Total	$	142	$	276	$	418	$	151	$	300	$	451

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)	2014		2013
Occupational:
Incurred but not reported claims	$	12	$	15
Asserted claims	6		8
Total liability	$	18	$	23
Asbestos:
Incurred but not reported claims	$	45	$	35
Asserted claims	11		15
Total liability	$	56	$	50

Schedule of Claims Activity

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

	Fiscal Years
	2014		2013
Asserted Claims
Open Claims - Beginning of Year	392		523
New Claims Filed	136		165
Claims Settled	(128	)	(146	)
Claims Dismissed	(130	)	(150	)
Open Claims - End of Year	270		392