Other Long-term Assets and Other Long-term Liabilities

12 Months Ended

Dec. 30, 2011

Other Long-term Assets

Other Long-term Assets consisted of the following:



	December
(Dollars in Millions)	2011		2010
Debt Issuance Costs^(a)	$	169	$	170
Available for Sale Securities	105		69
Goodwill^(b)	64		64
Other	55		50
Total Other Long-term Assets	$	393	$	353


(a)	Majority of debt issuance costs relate to premium paid in March 2010 for exchange of debt.


(b)	Goodwill related to subsidiaries of CSXT, primarily P&L Transportation, Inc., represents purchase price in excess of fair value.

Other Long-term Liabilities

Other Long-term Liabilities consisted of the following:



	December
(Dollars in Millions)	2011		2010
Pension Plan Liabilities (Note 8)	$	803	$	623
Post-retirement Benefit Liabilities (Note 8)	346		342
Deferred Gains	189		160
Other	88		61
Accrued Deferred Compensation	71		78
Deferred Lease Payments	15		17
Accrued Sick Leave	13		17
Total Other Long-term Liabilities	$	1,525	$	1,298