Related Party Transactions

9 Months Ended

Sep. 30, 2013

The companies identified as affiliates of BNSF include Berkshire and its subsidiaries. During the nine months ended September 30, 2013 and 2012, the Company declared and paid cash distributions of $2.9 billion and $2.75 billion, respectively, to its parent company. For the nine months ended September 30, 2013 and 2012, the Company made tax payments of $1,049 million and $681 million to Berkshire, and received a tax refund of $6 million and $0 million from Berkshire, respectively.

BNSF engages in various arm's-length transactions with affiliates in the ordinary course of business. The following tables summarize revenues earned by BNSF for services provided to affiliates and expenditures to affiliates (in millions):



	Three Months Ended September 30,
	2013		2012
Revenues	$	40	$	14
Expenditures	$	5	$	7



	Nine Months Ended September 30,
	2013		2012
Revenues	$	106	$	33
Expenditures	$	15	$	18

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

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