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Other Comprehensive Income / (Loss)
 12 Months Ended
Dec. 30, 2016
Equity [Abstract]  
Other Comprehensive Income / (Loss)
Other Comprehensive Income / (Loss)

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 equal 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 $1.7 billion, $2.0 billion and $1.8 billion for 2016, 2015 and 2014, 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. Amounts reclassified in pension and other post-employment benefits to net earnings relate to the amortization of actuarial losses and are included in labor and fringe on the consolidated income statements. See Note 8. Employee Benefit Plans for further information. Other primarily represents CSX's share of AOCI of equity method investees. Amounts reclassified in other to net earnings are included in materials, supplies and other on the consolidated income statements.
 
Pension and Other Post-Employment Benefits
Other
Accumulated Other Comprehensive Income (Loss)
(Dollars in millions)
 
 
 
Balance December 27, 2013 - Net of Tax
$
(462
)
$
(61
)
$
(523
)
Other Comprehensive (Loss) Income
 
 
 
(Loss) Income Before Reclassifications
(297
)
4

(293
)
Amounts Reclassified to Net Earnings
60

2

62

Tax Benefit
88

—

88

Total Other Comprehensive (Loss) Income
(149
)
6

(143
)
Balance December 26, 2014 - Net of Tax
(611
)
(55
)
(666
)
Other Comprehensive Income (Loss)
 
 
 
Loss Before Reclassifications
(53
)
(8
)
(61
)
Amounts Reclassified to Net Earnings
71

(2
)
69

Tax (Expense) Benefit
(8
)
1

(7
)
Total Other Comprehensive Income (Loss)
10

(9
)
1

Balance December 25, 2015 - Net of Tax
(601
)
(64
)
(665
)
Other Comprehensive Income
 
 
 
(Loss) Income Before Reclassifications
(16
)
3

(13
)
Amounts Reclassified to Net Earnings
50

1

51

Tax Expense
(13
)
—

(13
)
Total Other Comprehensive Income
21

4

25

Balance December 30, 2016 - Net of Tax
$
(580
)
$
(60
)
$
(640
)