Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2025

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

Norfolk Southern Corporation and Subsidiaries

Valuation and Qualifying Accounts

Years ended December 31, 2025, 2024, and 2023

($ in millions)

 

			Additions charged to:
	Beginning Balance		Expenses			Other Accounts			Deductions			Ending Balance
Year ended December 31, 2025
Current portion of casualty and
other claims included in
accounts payable	$	216	$	43		$	126	(2)	$	(171)	(3)	$	214
Casualty and other claims
included in other liabilities	229		129		(1)	—			(117)		(4)	241
Year ended December 31, 2024
Current portion of casualty and
other claims included in
accounts payable	$	186	$	72		$	109	(2)	$	(151)	(3)	$	216
Casualty and other claims
included in other liabilities	221		152		(1)	—			(144)		(4)	229
Year ended December 31, 2023
Current portion of casualty and
other claims included in
accounts payable	$	170	$	51		$	84	(2)	$	(119)	(3)	$	186
Casualty and other claims
included in other liabilities	218		153		(1)	—			(150)		(4)	221

(1)Includes adjustments for changes in estimates for prior years’ claims.

(2)Includes revenue refunds and overcharges provided through deductions from operating revenues and transfers  

from other accounts.

(3)Payments and reclassifications to/from accounts payable.

(4)Payments and reclassifications to/from other liabilities.