Employment Benefit Plans (Tables)

12 Months Ended

Dec. 31, 2013

Defined Benefit Plan Disclosure [Line Items]

Components of the net cost for certain employee benefit plans were as follows (in millions):



	Pension Benefits
	Year Ended			Year Ended			Year Ended
	December 31, 2013			December 31, 2012			December 31, 2011
Service cost	$	47		$	39		$	32
Interest cost	89			100			102
Expected return on plan assets	(124		)	(118		)	(120		)
Amortization of net loss	17			10			—
Settlements	(1		)	—			1
Net cost recognized	$	28		$	31		$	15



	Retiree Health and Welfare Benefits
	Year Ended			Year Ended		Year Ended
	December 31, 2013			December 31, 2012		December 31, 2011
Service cost	$	1		$	1	$	1
Interest cost	12			13		14
Amortization of prior service credits	(1		)	—		—
Amortization of net loss	5			1		—
Net cost recognized	$	17		$	15	$	15

Schedule of Net Funded Status [Table Text Block]

The following table shows the change in projected benefit obligation (in millions):



	Pension Benefits
Change in Benefit Obligation	December 31, 2013			December 31, 2012
Projected benefit obligation at beginning of period	$	2,517		$	2,324
Service cost	47			39
Interest cost	89			100
Actuarial (gain) loss	(234		)	212
Plan amendment	(7		)	—
Benefits paid	(176		)	(141		)
Administrative expenses	(1		)	(1		)
Settlements	(15		)	(16		)
Projected benefit obligation at end of period	2,220			2,517
Component representing future salary increases	(106		)	(130		)
Accumulated benefit obligation at end of period	$	2,114		$	2,387



	Retiree Health and Welfare Benefits
Change in Benefit Obligation	December 31, 2013			December 31, 2012
Projected benefit obligation at beginning of period	$	314		$	293
Service cost	1			1
Interest cost	12			13
Plan participants’ contributions	3			5
Actuarial (gain) loss	(29		)	31
Plan amendment	—			(5		)
Prior service credits	(7		)	—
Medicare subsidy	—			2
Benefits paid	(22		)	(26		)
Projected benefit obligation at end of period	$	272		$	314

BNSF’s pension plans had plan assets in excess of accumulated and projected benefit obligations at December 31, 2013 and accumulated and projected benefit obligations in excess of plan assets at December 31, 2012.

The following tables show the change in plan assets of the plans (in millions):



	Pension Benefits
Change in Plan Assets	December 31, 2013			December 31, 2012
Fair value of plan assets at beginning of period	$	2,014		$	1,817
Actual return on plan assets	625			302
Employer contributions^a	43			53
Benefits paid	(176		)	(141		)
Administrative expenses	(1		)	(1		)
Settlements	(15		)	(16		)
Fair value of plan assets at measurement date	$	2,490		$	2,014

^aOther than contributions to the qualified pension plan, employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows.



	Retiree Health and Welfare Benefits
Change in Plan Assets	December 31, 2013			December 31, 2012
Fair value of plan assets at beginning of period	$	—		$	—
Employer contributions^a	19			21
Plan participants’ contributions	3			5
Benefits paid	(22		)	(26		)
Fair value of plan assets at measurement date	$	—		$	—

^a Employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows.

The following table shows the funded status, defined as plan assets less the projected benefit obligation (in millions):



	Pension Benefits					Retiree Health and Welfare Benefits
	December 31, 2013		December 31, 2012			December 31, 2013			December 31, 2012
Funded status (plan assets less projected benefit obligations)	$	270	$	(503	)	$	(272	)	$	(314	)

Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]

The following table shows the pre-tax change in AOCI attributable to the components of the net cost and the change in benefit obligation (in millions):



	Pension Benefits
	Year Ended			Year Ended			Year Ended
Change in AOCI	December 31, 2013			December 31, 2012			December 31, 2011
Beginning balance	$	330		$	311		$	2
Amortization of actuarial loss	(17		)	(10		)	—
Plan amendment	(7		)	—			—
Actuarial (gain) loss	(734		)	29			310
Settlements	1			—			(1		)
Ending balance	$	(427	)	$	330		$	311



	Retiree Health and Welfare Benefits
	Year Ended			Year Ended			Year Ended
Change in AOCI	December 31, 2013			December 31, 2012			December 31, 2011
Beginning balance	$	60		$	35		$	19
Amortization of actuarial loss	(5		)	(1		)	—
Amortization of prior service credits	1			—			—
Plan amendment	—			(5		)	—
Prior service credits	(7		)	—			—
Actuarial (gain) loss	(29		)	31			16
Ending balance	$	20		$	60		$	35

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

Pre-tax amounts currently recognized in AOCI consist of the following (in millions):



	Pension Benefits						Retiree Health and Welfare Benefits
	2013			2012			2013			2012
Net actuarial (gain) loss	$	(420	)	$	331		$	31		$	65
Plan amendment	(7		)	—			(5		)	(5		)
Prior service costs	—			—			(6		)	—
Settlements	—			(1		)	—			—
Pre-tax amount recognized in AOCI at December 31,	$	(427	)	$	330		$	20		$	60
After-tax amount recognized in AOCI at December 31,	$	(263	)	$	204		$	12		$	37

Schedule of Assumptions Used [Table Text Block]

The assumptions used in accounting for the BNSF plans were as follows:



	Pension Benefits
	Year Ended		Year Ended		Year Ended
Assumptions Used to Determine Net Cost	December 31, 2013		December 31, 2012		December 31, 2011
Discount rate	3.75	%	4.50	%	5.25	%
Expected long-term rate of return on plan assets	6.75	%	6.75	%	7.50	%
Rate of compensation increase	3.80	%	3.80	%	3.80	%



	Retiree Health and Welfare Benefits
	Year Ended		Year Ended		Year Ended
Assumptions Used to Determine Net Cost	December 31, 2013		December 31, 2012		December 31, 2011
Discount rate	3.75	%	4.50	%	5.25	%
Rate of compensation increase	3.80	%	3.80	%	3.80	%



	Pension Benefits				Retiree Health and Welfare Benefits
Assumptions Used to Determine Benefit Obligations	December 31, 2013		December 31, 2012		December 31, 2013		December 31, 2012
Discount rate	4.50	%	3.75	%	4.50	%	3.75	%
Rate of compensation increase	3.80	%	3.80	%	3.80	%	3.80	%

Sensitivity analysis of impact on future net benefit cost resulting from hypothetical change in assumptions [Text Block]

The following table is an estimate of the impact on future net benefit cost that could result from hypothetical changes to the most sensitive assumptions, the discount rate and rate of return on plan assets:



Sensitivity Analysis
	Change in Net Benefit Cost
Hypothetical Discount Rate Change	Pension				Retiree Health and Welfare
50 basis point decrease	Less than $1 million			decrease	$	1	million	increase
50 basis point increase	Less than $1 million			increase	$	1	million	decrease
Hypothetical Rate of Return on Plan Assets Change	Pension
50 basis point decrease	$	10	million	increase
50 basis point increase	$	10	million	decrease

Schedule of Health Care Cost Trend Rates [Table Text Block]

The following table presents assumed health care cost trend rates:



	Year Ended		Year Ended		Year Ended
	December 31, 2013		December 31, 2012		December 31, 2011
Assumed health care cost trend rate for next year (participants under 65)	8.20	%	8.40	%	8.70	%
Assumed health care cost trend rate for next year (participants over 65)^a	3.00	%	3.00	%	8.70	%
Rate to which health care cost trend rate is expected to decline and remain^b	4.50	%	4.50	%	4.50	%
Year that the rate reaches the ultimate trend rate^b	2028		2028		2028

^a Effective January 1, 2013, Medicare-eligible retirees who are enrolled in the retiree medical program received a contribution to a Health Reimbursement Account, which can be used to reimburse plan participants for health insurance premiums and to pay eligible out-of-pocket expenses.

^b For the years ended December 31, 2013 and 2012, the ultimate trend rate only applies to participants under 65.

Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]

A one percentage point change in assumed health care cost trend rates would have the following effects (in millions):



	One Percentage- Point Increase		One Percentage- Point Decrease
Effect on total service and interest cost	$	1	$	(1	)
Effect on postretirement benefit obligation	$	19	$	(16	)

Schedule of Allocation of Plan Assets [Table Text Block]

The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2013, based on the inputs used to value them (in millions):



	Total as of
Asset Category	December 31, 2013		Level 1 Inputs ^a		Level 2 Inputs ^a		Level 3 Inputs ^a
U.S. equity securities^b	$	2,240	$	2,240	$	—	$	—
Corporate debt securities	16		—		16		—
Registered investment companies	60		60		—		—
U.S. government debt securities	10		—		10		—
Real estate	—		—		—		—
Collateralized obligations and mortgage backed securities (MBS)	2		—		2		—
Cash and cash equivalents	162		—		162		—
Total^c	$	2,490	$	2,300	$	190	$	—

^aSee Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs.

^bAs of December 31, 2013, four U.S. equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 62 percent of total plan assets.

^c Excludes less than $1 million accrued for dividend and interest receivable.

The table below sets forth a summary of changes in the fair value of Level 3 assets held by BNSF's funded pension plans for the year ended December 31, 2013 (in millions):



Level 3 Inputs	Total			Real Estate
Balance as of December 31, 2012	$	32		$	32
Purchases, sales and settlements	(32		)	(32		)
Balance as of December 31, 2013	$	—		$	—

Comparative Prior Year Information

The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2012, based on the inputs used to value them (in millions):



	Total as of
Asset Category	December 31, 2012		Level 1 Inputs ^a		Level 2 Inputs^a		Level 3 Inputs ^a
U.S. equity securities ^b	$	1,364	$	1,364	$	—	$	—
Corporate debt securities	13		—		13		—
Registered investment companies	54		54		—		—
U.S. government debt securities	13		—		13		—
Real estate	32		—		—		32
Collateralized obligations and mortgage backed securities (MBS)	1		—		1		—
Cash and cash equivalents	536		—		536		—
Total ^c	$	2,013	$	1,418	$	563	$	32

^aSee Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs.

^bAs of December 31, 2012, three U.S. equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 45 percent of total plan assets.

^cExcludes $1 million accrued for dividend and interest receivable.

The table below sets forth a summary of changes in the fair value of Level 3 assets held by BNSF’s funded pension plans for the year ended December 31, 2012 (in millions):



Level 3 Inputs	Total			U.S. Government Debt Securities			Real Estate
Balance as of December 31, 2011	$	130		$	1		$	129
Actual return on plan assets:
Relating to assets still held at reporting date	1			—			1
Relating to assets sold during the period	3			—			3
Purchases, sales and settlements	(102		)	(1		)	(101		)
Balance as of December 31, 2012	$	32		$	—		$	32

Schedule of Expected Benefit Payments Years 2014 - 2023 [Table Text Block]

The following table shows expected benefit payments from its defined benefit pension plans and expected claim payments for the retiree health and welfare plan for the next five fiscal years and the aggregate five years thereafter (in millions):



Fiscal year	Expected Pension Plan Benefit Payments		^a	Expected Retiree Health and Welfare Payments
2014	$	166		$	22
2015	$	156		$	22
2016	$	156		$	21
2017	$	156		$	21
2018	$	153		$	20
2019-2023	$	719		$	92

^aPrimarily consists of the BNSF Retirement Plan payments, which are made from the plan trust and do not represent an immediate cash outflow to the Company.