1.0.0.3 false Accounting Policies and Interim Results (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 Accounting Policies and Interim Results [Abstract] 0 us-gaap_GeneralPoliciesAbstract us-gaap true na duration string No definition available. false false false false false true false false false 1 false false 0 0 false false No definition available. false 3 Accounting Policies and Interim Results 1 bni_AccountingPoliciesAndInterimResultsTextBlock bni false na duration string This element contains a description of interim results as well as any significant changes in accounting policies or... 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="center" style="font-size: 10pt; margin-top: 0pt"><b></b> </div> <div align="center" style="font-size: 10pt; margin-top: 0pt"><b></b> </div> <div align="justify" style="font-size: 10pt; margin-top: 18pt"><b>1.</b>   <b>Accounting Policies and Interim Results</b> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          The Consolidated Financial Statements should be read in conjunction with Burlington Northern Santa Fe Corporation’s Annual Report on Form 10-K for the year ended December 31, 2008, including the financial statements and notes thereto. Burlington Northern Santa Fe Corporation (BNSF) is a holding company that conducts no operating activities and owns no significant assets other than through its interests in its subsidiaries. The Consolidated Financial Statements include the accounts of BNSF and its majority-owned subsidiaries, all of which are separate legal entities (collectively, the Company). BNSF’s principal operating subsidiary is BNSF Railway Company (BNSF Railway). All significant intercompany accounts and transactions have been eliminated. BNSF was incorporated in Delaware on December 16, 1994. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          The results of operations for any interim period are not necessarily indicative of the results of operations to be expected for the entire year. In the opinion of management, the unaudited financial statements reflect all adjustments (consisting of only normal recurring adjustments, except as disclosed) necessary for a fair statement of BNSF’s consolidated financial position as of September 30, 2009, and the results of operations for the three and nine month periods ended September 30, 2009 and 2008. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          BNSF has evaluated subsequent events through October 23, 2009, which represents the date the Consolidated Financial Statements were issued. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          Certain comparative prior period amounts in the Consolidated Financial Statements have been reclassified to conform to the current period presentation. These reclassifications had no effect on previously reported operating income or net income. </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt"><u><b>Adoption of New Accounting Pronouncement</b></u> </div> <div align="justify" style="font-size: 10pt; margin-top: 10pt">          In June 2009, the Financial Accounting Standards Board (FASB) issued authoritative accounting guidance which established the FASB Accounting Standards Codification (Codification or ASC) as the source of authoritative accounting principles recognized by the FASB to be applied by nongovernmental entities and stated that all guidance contained in the Codification carries an equal level of authority. The authoritative accounting guidance recognized that rules and interpretive releases of the Securities and Exchange Commission (SEC) under federal securities laws are also sources of authoritative Generally Accepted Accounting Principles (GAAP) for SEC registrants. The Company adopted the provisions of the authoritative accounting guidance for the interim reporting period ended September 30, 2009, the adoption of which did not have a material effect on the Company’s consolidated financial statements. </div> <div align="center" style="font-size: 10pt; margin-top: 0pt"> </div>   </div>  <div style="font-family: 'Times New Roman',Times,serif"> <div align="center" style="font-size: 10pt; margin-top: 0pt"> <b> </b> </div> <div align="center" style="font-size: 10pt; margin-top: 0pt"> <b> </b> </div> </div>  <!-- Begin Block Tagged Note false false This element contains a description of interim results as well as any significant changes in accounting policies or principles since the end of the most recent fiscal year. No authoritative reference available. false false 1 2 false UnKnown UnKnown UnKnown false true