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Valuation and Qualifying Accounts
12 Months Ended
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 
DeductionsEnding
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 liabilities218 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 liabilities170 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 liabilities169 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.