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Nature of Operations and Significant Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Restructuring Charges
Expenses related to the management workforce reduction and other costs are shown in the following table.

 
2017
(Dollars in millions)
First
Quarter
Second Quarter
Year-to-Date
Severance
$
81

$
10

$
91

Pension, Other Post-retirement Benefit and Other Non-cash Charges
68

10

78

Relocation
6

2

8

     Subtotal Management Workforce Reduction
$
155

$
22

$
177

Reimbursement Arrangements
—

84

84

Non-cash Executive Equity Awards Proration
8

16

24

Advisory Fees Related to Shareholder Matters
10

—

10

     Total Restructuring Charge
$
173

$
122

$
295


Charges and payments related to the management workforce reduction and other costs are shown in the following table.
(Dollars in millions)
2017 Charges
2017
Payments
Non-cash
Items
Liability
6/30/2017
Severance
$
91

$
(62
)
 
$
29

Pension, Other Post-retirement Benefit and Other Non-cash Charges (a)
78

—

(78
)
—

Relocation
8

(2
)
 
6

Subtotal Management Workforce Reduction
$
177

$
(64
)
$
(78
)
$
35

Reimbursement Arrangements
84

(55
)
 
29

Non-cash Executive Equity Awards Proration
24

—

(24
)


Advisory Fees Related to Shareholder Matters
10

(10
)
 
—

Total Restructuring Charge
$
295

$
(129
)
$
(102
)
$
64


(a) The majority of non-cash items are related to certain benefits paid through CSX's qualified pension plans.