1.0.0.3 false Employee Separation Costs (Unaudited) false 1 $ false false USD Standard http://www.xbrl.org/2003/iso4217 USD iso4217 0 USDEPS Divide http://www.xbrl.org/2003/iso4217 USD iso4217 http://www.xbrl.org/2003/instance shares xbrli 0 2 Employee Separation Costs [Abstract] 0 bni_EmployeeSeparationCostsAbstract bni false na duration string Employee Separation Costs. false false false false false true false false false 1 false false 0 0 false false Employee Separation Costs. false 3 Employee Separation Costs 1 bni_EmployeeSeparationCostsTextBlock bni false na duration string Disclosure of liabilities representing deferred benefits payable upon separation or retirement of certain active employees... false false false false false false false false false 1 false false 0 0   <div style="font-family: 'Times New Roman',Times,serif"> <div align="left" style="font-size: 10pt; margin-top: 12pt"><b>6.</b>     <b>Employee Separation Costs</b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          Employee separation costs activity was as follows (in millions): </div> <div align="left"> <table style="font-size: 10pt; text-align: left" cellspacing="0" border="0" cellpadding="0" width="100%">  <tr valign="bottom"> <td width="70%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="8%"> </td> <td width="1%"> </td> <td width="5%"> </td> <td width="1%"> </td> <td width="8%"> </td> <td width="1%"> </td> </tr> <tr style="font-size: 1px"> <td nowrap="nowrap" colspan="8" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> </tr> <tr style="font-size: 10pt" valign="bottom"> <td nowrap="nowrap" align="left" style="border-bottom: 1px solid #000000"><b>Nine Months Ended September 30,</b></td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2009</b></td> <td> </td> <td> </td> <td nowrap="nowrap" align="center" colspan="2" style="border-bottom: 1px solid #000000"><b>2008</b></td> <td> </td> </tr>   <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Beginning balance at January 1, </div></td> <td> </td> <td align="left">$</td> <td align="right">79</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">91</td> <td style="background: #ffffff" nowrap="nowrap"> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:15px; text-indent:-15px">Accruals </div></td> <td> </td> <td> </td> <td align="right">12</td> <td> </td> <td> </td> <td> </td> <td align="right">3</td> <td> </td> </tr> <tr valign="bottom" style="background: #cceeff"> <td> <div style="margin-left:15px; text-indent:-15px">Payments </div></td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(10</td> <td nowrap="nowrap">) </td> <td> </td> <td nowrap="nowrap" align="left"> </td> <td align="right">(11</td> <td style="background: #ffffff" nowrap="nowrap">) </td> </tr> <tr style="font-size: 1px"> <td> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 1px solid #000000"> </td> <td> </td> </tr> <tr valign="bottom"> <td> <div style="margin-left:30px; text-indent:-15px">Ending balance at September 30, </div></td> <td> </td> <td align="left">$</td> <td align="right">81</td> <td> </td> <td> </td> <td align="left">$</td> <td align="right">83</td> <td> </td> </tr> <tr style="font-size: 1px"> <td style="border-top: 1px solid #000000"> <div style="margin-left:15px; text-indent:-15px">  </div></td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 2px solid #000000"> </td> <td> </td> <td> </td> <td nowrap="nowrap" colspan="2" align="right" style="border-top: 2px solid #000000"> </td> <td> </td> </tr>  </table> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          Employee separation liabilities of $81 million were included in the Consolidated Balance Sheet at September 30, 2009, and principally represent the following: (i) $79 million for deferred benefits payable upon separation or retirement to certain active conductors, trainmen and locomotive engineers; (ii) less than $1 million for employee-related severance costs for the consolidation of clerical functions, material handlers in mechanical shops and trainmen on reserve boards; and (iii) $2 million for certain non-union employee severance costs. Employee separation expenses are recorded in materials and other in the Consolidated Statements of Income. At September 30, 2009, $26 million of the remaining liabilities was included in current liabilities. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          The deferred benefits payable upon separation or retirement to certain active conductors, trainmen and locomotive engineers were primarily incurred in connection with labor agreements reached prior to the business combination of BNSF’s predecessor companies, Burlington Northern Inc. and Santa Fe Pacific Corporation. These agreements, among other things, reduced train crew sizes and allowed for more flexible work rules. The majority of the remaining costs will be paid between 2009 and 2020. As of September 30, 2009, the Company had updated its estimate and recorded an additional liability of $12 million related to deferred benefits. The remaining costs for (ii) above are expected to be paid out between 2009 and approximately 2011, and the costs for (iii) above are expected be paid out between 2009 and 2021 based on deferral elections made by the affected employees. </div> </div>  <!-- Begin Block Tagged Note false false Disclosure of liabilities representing deferred benefits payable upon separation or retirement of certain active employees incurred in connection with labor agreements reached prior to a business combination and severance costs for certain union and non union employees. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true