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Share-Based Compensation (Tables) | 9 Months Ended
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Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Share-Based Compensation and Related Income Tax Benefit | Total pre-tax expense associated with share-based compensation and its related income tax benefit is shown in the table below. The year over year increase in expense related to performance units and stock options is primarily due to modifications to the terms of awards (see Equity Award Modifications below) and higher expected award payouts.
| Third Quarters |  | Nine Months
(Dollars in millions) | 2017 | 2016 |  | 2017 | 2016
Share-Based Compensation Expense |  |  |  |  |
Performance Units | $ | 3 |  | $ | 5 |  |  | $ | 41 |  | $ | 9 |
Stock Options | 14 |  | 2 |  |  | 47 |  | 5 |
Restricted Stock Units and Awards | 2 |  | 2 |  |  | 11 |  | 8 |
Stock Awards for Directors | — |  | — |  |  | 2 |  | 2 |
Total Share-Based Compensation Expense | $ | 19 |  | $ | 9 |  |  | $ | 101 |  | $ | 24 |
Income Tax Benefit | $ | 7 |  | $ | 3 |  |  | $ | 32 |  | $ | 9 |
Summary of Fair Value Assumptions for Stock Option Awards | The fair values of all stock option awards during the nine months ended September 30, 2017, including those granted along with 2017 - 2019 LTIP and the CEO stock option award, were estimated at the grant date with the following weighted average assumptions:
|  | Nine Months
|  | 2017 | 2016
Weighted-average grant date fair value |  | $ | 12.83 |  | $ | 4.68 |
Stock options valuation assumptions: |  |  |
Annual dividend yield |  | 1.5 | % | 3.0 | %
Risk-free interest rate |  | 2.2 | % | 1.4 | %
Annualized volatility |  | 27.1 | % | 27.3 | %
Expected life (in years) |  | 6.3 |  | 6.5 |
Other pricing model inputs: |  |  |
Weighted-average grant-date market price of CSX stock (strike price) |  | $ | 49.60 |  | $ | 24.13 |

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- Definition Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 + Details
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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
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