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Nature of Operations and Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Retrospective Impact of Future Adoption
The retrospective impact of adoption will be an increase in operating income for the prior years presented as the other components were a net expense. The impact of adoption is projected to be a decrease in operating income for 2018. The retrospective impact of adoption is shown in the following table.

 
Fiscal Years
 
2017
 
2016
 
2015
 
 
 
 
Increase in Operating Income
$
53

 
$
24

 
$
44

Decrease in Other Income

(53
)
 
(24
)
 
(44
)
Restructuring Charges
Expenses related to the management workforce reduction and other costs are shown in the following table.
 
2017
(Dollars in millions)
First
Quarter
Second Quarter
Third Quarter
Fourth Quarter
Year-to-Date
Severance
$
81

$
10

$
—

$
7

$
98

Pension and Other Post-Retirement Benefit Charges
63

7

—

3

73

Share-Based Compensation Remeasurement
5

3

—

7

15

Relocation
6

2

—

—

8

     Subtotal Management Workforce Reduction
$
155

$
22

$
—

$
17

$
194

Reimbursement Arrangements
—

84

—

—

84

Non-Cash Executive Equity Awards Proration
8

16

—

—

24

Non-Cash Pension Settlement Charge
—

—

—

12

12

Other Charges Including Fees Related to Shareholder Matters
10

—

1

—

11

     Total Restructuring Charge
$
173

$
122

$
1

$
29

$
325


NOTE 1.  Nature of Operations and Significant Accounting Policies, continued

Charges and payments related to the management workforce reduction and other costs are shown in the following table.
(Dollars in millions)
2017 Charges
2017
Payments
Non-cash
Items
Liability
12/31/2017
Severance
$
98

$
(86
)
$
—

$
12

Pension, Other Post-Retirement Benefit Charges (a)
73

—

(73
)
—

Share-Based Compensation Remeasurement
15

—

(15
)
—

Relocation
8

(6
)
—

2

Subtotal Management Workforce Reduction
$
194

$
(92
)
$
(88
)
$
14

Reimbursement Arrangements
84

(84
)
—

—

Non-Cash Executive Equity Awards Proration
24

—

(24
)
—

Non-Cash Pension Settlement Charge
12

—

(12
)
—

Other Charges Including Fees Related to Shareholder Matters
11

(11
)
—

—

Total Restructuring Charge
$
325

$
(187
)
$
(124
)
$
14

(a) The majority of non-cash items are related to certain benefits paid through CSX's qualified pension plans.