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Other Comprehensive Income
 12 Months Ended
Dec. 28, 2012
Equity [Abstract]  
Other Comprehensive Income
Other Comprehensive Income

CSX reports comprehensive earnings or loss in accordance with the Comprehensive Income Topic in the ASC in the Consolidated Comprehensive Income Statement. Total comprehensive earnings are defined as all changes in shareholders' equity during a period, other than those resulting from investments by and distributions to shareholders (e.g. issuance of equity securities and dividends). Generally, for CSX, total comprehensive earnings equals net earnings plus or minus adjustments for pension and other post-retirement liabilities. Total comprehensive earnings represent the activity for a period net of tax and were $1.8 billion, $1.7 billion and $1.6 billion for 2012, 2011 and 2010, respectively.

While total comprehensive earnings is the activity in a period and is largely driven by net earnings in that period, accumulated other comprehensive income or loss (“AOCI”) represents the cumulative balance of other comprehensive income, net of tax, as of the balance sheet date. For CSX, AOCI is primarily the cumulative balance related to pension and other post-retirement benefit adjustments and CSX's share of AOCI of equity method investees. Changes in the AOCI balance by component are shown in the table below.

 
Pension and Other Post-Employment Benefits
Other (a)
Accumulated Other Comprehensive Income (Loss)
(Dollars in millions)
 
 
 
Balance December 25, 2009, Net of Tax
$
(737
)
$
(72
)
$
(809
)
Other Comprehensive Income
 
 
 
Income (Loss) Before Reclassifications
(24
)
12

(12
)
Loss (Income) Reclassified to Net Earnings
63

(1
)
62

Tax (Expense) Benefit
(13
)
1

(12
)
Total Other Comprehensive Income
26

12

38

Balance December 31, 2010, Net of Tax
$
(711
)
$
(60
)
$
(771
)
Other Comprehensive Loss
 
 
 
Loss Before Reclassifications
(216
)
(13
)
(229
)
Loss (Income) Reclassified to Net Earnings
75

(1
)
74

Tax (Expense) Benefit
53

(2
)
51

Total Other Comprehensive Loss
(88
)
(16
)
(104
)
Balance December 30, 2011, Net of Tax
$
(799
)
$
(76
)
$
(875
)
Other Comprehensive Loss
 
 
 
Loss Before Reclassifications
(172
)
(9
)
(181
)
Loss (Income) Reclassified to Net Earnings
88

(1
)
87

Tax Benefit
32

1

33

Total Other Comprehensive Loss
(52
)
(9
)
(61
)
Balance December 28, 2012, Net of Tax
$
(851
)
$
(85
)
$
(936
)

(a) Other primarily represents CSX's share of AOCI of equity method investees.