Investments

3 Months Ended

Mar. 31, 2018

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

Investments

BNSF holds investments which are included in Other Assets on the balance sheet. The following table summarizes the fair value of investments held as of March 31, 2018 and December 31, 2017 (in millions):

	March 31, 2018		December 31, 2017
Debt securities	$	44	$	43
Equity securities	55		54
Total	$	99	$	97

The fair value measurements of BNSF’s debt securities are based on Level 2 inputs and equity securities are based on Level 1 inputs, using a market approach. Gains and losses recognized in other (income) expense, net for the Company for the three months ended March 31, 2018 and 2017 were not material.