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Valuation and Qualifying Accounts | 12 Months Ended
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Dec. 31, 2023
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, 2023, 2022, and 2021 ($ in millions)
|  |  | Additions charged to: |  |  |  |
| Beginning Balance |  | Expenses |  | Other Accounts |  | Deductions |  | Ending Balance
Year ended December 31, 2023 |  |  |  |  |  |  |  |  |
Current portion of casualty and |  |  |  |  |  |  |  |  |
other claims included in |  |  |  |  |  |  |  |  |
accounts payable | $ | 170 |  |  | $ | 51 |  |  | $ | 84 |  | (2) | $ | (119) |  | (3) | $ | 186 |
Casualty and other claims |  |  |  |  |  |  |  |  |
included in other liabilities | 218 |  |  | 153 |  | (1) | — |  |  | (150) |  | (4) | 221 |
Year ended December 31, 2022 |  |  |  |  |  |  |  |  |
Current portion of casualty and |  |  |  |  |  |  |  |  |
other claims included in |  |  |  |  |  |  |  |  |
accounts payable | $ | 166 |  |  | $ | 43 |  |  | $ | 88 |  | (2) | $ | 127 |  | (3) | $ | 170 |
Casualty and other claims |  |  |  |  |  |  |  |  |
included in other liabilities | 170 |  |  | 147 |  | (1) | — |  |  | 99 |  | (4) | 218 |
Year ended December 31, 2021 |  |  |  |  |  |  |  |  |
Current portion of casualty and |  |  |  |  |  |  |  |  |
other claims included in |  |  |  |  |  |  |  |  |
accounts payable | $ | 182 |  |  | $ | 20 |  |  | $ | 80 |  | (2) | $ | 116 |  | (3) | $ | 166 |
Casualty and other claims |  |  |  |  |  |  |  |  |
included in other liabilities | 169 |  |  | 77 |  | (1) | — |  |  | 76 |  | (4) | 170 |
(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.

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- Definition The entire disclosure for valuation and qualifying accounts and reserves. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name Regulation S-X (SX) -Number 210 -Section 12 -Subsection 09 -Publisher SEC Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 4 -Subparagraph (SX 210.12-09) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480678/235-10-S99-4 + Details
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- References No definition available. + Details
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