2.2.0.7falseMerger (Policies)0402 - Disclosure - Merger (Policies)truefalsefalsefalse1USDfalsefalseUSDStandardhttp://www.xbrl.org/2003/iso4217USDiso42170$20bni_MergerPoliciesAbstractbnifalsenadurationMerger Policies.falsefalsefalsefalsefalsetruefalsefalsefalsefalsefalsefalse1falsefalsefalsefalse00falsefalsefalsexbrli:stringItemTypestringMerger Policies.false31bni_BusinessCombinationsPolicyTextBlockbnifalsenadurationDescribes how the entity accounts for completed business combinations (purchase method, acquisition method or combination of...falsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabelfalse1falsefalsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: BNI-20100630_note2_accounting_policy_table1 - bni:BusinessCombinationsPolicyTextBlock-->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The Merger was accounted for using the acquisition method under Accounting Standards
Codification (ASC) Topic 805, <i>Business Combinations</i>. Under the acquisition method, the purchase
price was allocated to the underlying tangible and intangible assets acquired and liabilities
assumed based on their respective fair values, with the remainder allocated to goodwill. None of
the goodwill recorded in connection with the Merger will be deductible for income tax purposes. The
purchase price allocation at June 30, 2010, is substantially complete; however, additional analysis
primarily related to the value of property and equipment and intangibles, and any associated tax
impacts could result in a change in the total amount of goodwill. The purchase price allocation is
summarized in the following tables (in millions):
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Taggedfalsefalsefalseus-types:textBlockItemTypetextblockDescribes how the entity accounts for completed business combinations (purchase method, acquisition method or combination of entities under common control). The policy description may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction also should disclose the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.No authoritative reference available.false41us-gaap_CommitmentsAndContingenciesPolicyTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalsefalseverboselabelfalse1falsefalsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Tagged Accounting Policy: BNI-20100630_note2_accounting_policy_table2 - us-gaap:CommitmentsAndContingenciesPolicyTextBlock-->
<div style="font-family: 'Times New Roman',Times,serif">
<div align="left" style="font-size: 10pt; margin-top: 6pt">     The fair value of assets acquired also included intangible assets of $2,025 million, with a
weighted average amortization life of 10 years. The fair value of liabilities acquired included
intangible liabilities of $2,056 million, with a weighted average amortization life of 16 years.
See Note 5 to the Consolidated Financial Statements for further information related to intangible
assets and liabilities.
</div>
<div align="left" style="font-size: 10pt; margin-top: 6pt">     Liabilities acquired included contingencies related to casualty and environmental liabilities
in the amount of $1,178 million. Casualty liabilities were measured at fair value, and
environmental liabilities were measured in accordance with ASC Topic 450, <i>Contingencies</i>. See Note 7
to the Consolidated Financial Statements for further information related to casualty and
environmental liabilities.
</div>
</div>
<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" -->
<!-- Begin Block Taggedfalsefalsefalseus-types:textBlockItemTypetextblockDescribes an entity's accounting policy for commitments and contingencies, which may include policies for recognizing and measuring loss and gain contingencies.No authoritative reference available.false13falseUnKnownUnKnownUnKnownfalsetrue