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Nature of Operations and Significant Accounting Policies (Tables)
 9 Months Ended
Sep. 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
Third 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

Other Charges Including Fees Related to Shareholder Matters
10

—

1

11

     Total Restructuring Charge
$
173

$
122

$
1

$
296


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
9/30/2017
Severance
$
91

$
(77
)
—

$
14

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

—

(78
)
—

Relocation
8

(4
)
—

4

Subtotal Management Workforce Reduction
$
177

$
(81
)
$
(78
)
$
18

Reimbursement Arrangements
84

(55
)
—

29

Non-cash Executive Equity Awards Proration
24

—

(24
)
—

Other Charges Including Fees Related to Shareholder Matters
11

(11
)
—

—

Total Restructuring Charge
$
296

$
(147
)
$
(102
)
$
47


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