XML 50 R27.htm IDEA: XBRL DOCUMENT v3.20.4
Valuation and Qualifying Accounts
12 Months Ended
Dec. 31, 2020
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]  
Valuation and Qualifying Accounts
Norfolk Southern Corporation and Subsidiaries
Valuation and Qualifying Accounts
Years ended December 31, 2020, 2019, and 2018
($ in millions)
 
  Additions charged to:    
Beginning
Balance
Expenses
Other
Accounts 
DeductionsEnding
Balance
Year ended December 31, 2020
Current portion of casualty and
 
other claims included in
accounts payable$212 $27 $81 
(2)
$138 
(3)
$182 
Casualty and other claims
included in other liabilities171 80 
(1)
— 82 
(4)
169 
Year ended December 31, 2019
Current portion of casualty and
 
other claims included in
 
accounts payable$213 $22 $131 
(2)
$154 
(3)
$212 
Casualty and other claims
included in other liabilities158 89 
(1)
— 76 
(4)
171 
Year ended December 31, 2018
Current portion of casualty and
 
other claims included in
 
accounts payable$187 $32 $145 
(2)
$151 
(3)
$213 
Casualty and other claims
included in other liabilities179 85 
(1)
— 106 
(4)
158 
 
(1)Includes adjustments for changes in estimates for prior years’ claims.
(2)Includes revenue refunds and overcharges provided through deductions from operating revenues and transfers  
from other accounts.
(3)Payments and reclassifications to/from accounts payable.
(4)Payments and reclassifications to/from other liabilities.