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Railway Operating Revenues
 6 Months Ended
Jun. 30, 2023
Revenue from Contract with Customer [Abstract]  
Railway Operating Revenues Railway Operating Revenues
The following table disaggregates our revenues by major commodity group:

Second QuarterFirst Six Months
2023202220232022
($ in millions)
Merchandise:
Agriculture, forest and consumer products$627 $624 $1,280 $1,197 
Chemicals503 552 1,044 1,050 
Metals and construction415 420 815 795 
Automotive281 257 565 483 
Merchandise1,826 1,853 3,704 3,525 
Intermodal745 972 1,559 1,826 
Coal409 425 849 814 
Total$2,980 $3,250 $6,112 $6,165 

We recognize the amount of revenues to which we expect to be entitled for the transfer of promised goods or services to customers. A performance obligation is created when a customer under a transportation contract or public tariff submits a bill of lading to us for the transport of goods. These performance obligations are satisfied as the shipments move from origin to destination. As such, transportation revenues are recognized proportionally as a shipment moves, and related expenses are recognized as incurred. These performance obligations are generally short-term in nature with transit days averaging approximately one week or less for each commodity group. The customer has an unconditional obligation to pay for the service once the service has been completed. Estimated revenues associated with in-process shipments at period-end are recorded based on the estimated percentage of service completed. We had no material remaining performance obligations at June 30, 2023 and December 31, 2022.

We may provide customers ancillary services, such as switching, demurrage and other incidental activities, under their transportation contracts. The revenues associated with these distinct performance obligations are recognized when the services are performed or as contractual obligations are met. These revenues are included within each of the commodity groups and represent approximately 4% and 6% of total “Railway operating revenues” on the Consolidated Statements of Income for the second quarters of 2023 and 2022, respectively, and 5% and 7% for the first six months of 2023 and 2022, respectively.
Revenues related to interline transportation services that involve another railroad are reported on a net basis. Therefore, the portion of the amount that relates to another party is not reflected in revenues.

Under the typical terms of our freight contracts, payment for services is due within fifteen days of billing the customer, thus there are no significant financing components. “Accounts receivable – net” on the Consolidated Balance Sheets includes both customer and non-customer receivables as follows:

June 30,
2023		December 31, 2022
($ in millions)
Customer$818 $895 
Non-customer271 253 
  Accounts receivable – net$1,089 $1,148 

Non-customer receivables include non-revenue-related amounts due from other railroads, governmental entities, and others. We do not have any material contract assets or liabilities at June 30, 2023 and December 31, 2022.