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

Third QuarterFirst Nine Months
2023202220232022
($ in millions)
Merchandise:
Agriculture, forest and consumer products$611 $642 $1,891 $1,839 
Chemicals498 570 1,542 1,620 
Metals and construction417 442 1,232 1,237 
Automotive274 276 839 759 
Merchandise1,800 1,930 5,504 5,455 
Intermodal737 942 2,296 2,768 
Coal434 471 1,283 1,285 
Total$2,971 $3,343 $9,083 $9,508 

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 September 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 5% of total “Railway operating revenues” on the Consolidated Statements of Income for the third quarter and first nine months of 2023, and 7% for the third quarter and first nine months of 2022.
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:

September 30,
2023		December 31, 2022
($ in millions)
Customer$883 $895 
Non-customer327 253 
  Accounts receivable – net$1,210 $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 September 30, 2023 and December 31, 2022.