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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.