Burlington Northern Santa Fe (BNI) 10-K 29 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	Feb. 26, 2016	Jun. 30, 2015
Entity Information [Line Items]
Entity Registrant Name	BURLINGTON NORTHERN SANTA FE, LLC
Entity Central Index Key	934,612
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		0
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float			$ 0

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Revenues	$ 21,967	$ 23,239	$ 22,014
Operating expenses:
Compensation and benefits	5,043	5,023	4,651
Fuel	2,656	4,478	4,503
Purchased services	2,546	2,592	2,418
Depreciation and amortization	2,001	2,123	1,973
Equipment rents	801	867	822
Materials and other	1,196	1,143	980
Total operating expenses	14,243	16,226	15,347
Operating income	7,724	7,013	6,667
Interest expense	928	833	729
Other expense, net	21	11	10
Income before income taxes	6,775	6,169	5,928
Income tax expense	2,527	2,300	2,135
Net income	$ 4,248	$ 3,869	$ 3,793

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Income	$ 4,248	$ 3,869	$ 3,793
Other comprehensive income:
Change in Pension and Retiree Health and Welfare benefits, net of tax expense of $31 million, tax benefit of $156 million and tax expense of $305 million, respectively	50	(251)	492
Change in accumulated other comprehensive income of equity method investees	0	4	(2)
Other comprehensive income (loss), net of tax	50	(247)	490
Total comprehensive income	$ 4,298	$ 3,622	$ 4,283

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Unaudited) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Other Comprehensive (Income) Loss, Pension and Other Postretirement Benefit Plans, Tax	$ 31	$ (156)	$ 305

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents		$ 2,329	$ 2,384
Accounts receivable, net		1,198	1,386
Materials and supplies		829	795
Current portion of deferred income taxes		245	355
Other current assets		337	232
Total current assets		4,938	5,152
Property and equipment, net of accumulated depreciation of $4,845 and $3,550, respectively		59,510	55,806
Goodwill		14,845	14,819
Intangible assets, net		468	512
Other assets		1,942	1,838
Total assets		81,703	78,127
Current liabilities:
Accounts payable and other current liabilities		3,244	3,435
Long-term debt due within one year	[1]	389	366
Total current liabilities		3,633	3,801
Long-term debt	[1]	21,348	18,838
Deferred income taxes		19,072	18,001
Intangible liabilities, net		667	782
Casualty and environmental liabilities		609	639
Pension and retiree health and welfare liability		353	385
Other liabilities		989	947
Total liabilities		$ 46,671	$ 43,393
Commitments and contingencies (see Notes 11 and 12)
Equity:
Member's Equity		$ 34,984	$ 34,736
Accumulated other comprehensive income (loss)		48	(2)
Total equity		35,032	34,734
Total liabilities and equity		$ 81,703	$ 78,127
[1]	Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014, respectively. Maturities are as of December 31, 2015.

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
ASSETS
Accumulated depreciation	$ 4,845	$ 3,550

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
OPERATING ACTIVITIES
Net income	$ 4,248	$ 3,869	$ 3,793
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,001	2,123	1,973
Deferred income taxes	1,148	941	583
Long-term casualty and environmental liabilities, net	(35)	(43)	(98)
Contributions to qualified pension plan	0	0	(25)
Other, net	(47)	(310)	(88)
Changes in current assets and liabilities:
Accounts receivable, net	196	(88)	(130)
Materials and supplies	(34)	40	(35)
Other current assets	(4)	(36)	(6)
Accounts payable and other current liabilities	(298)	85	(205)
Net cash provided by operating activities	7,175	6,581	5,762
INVESTING ACTIVITIES
Capital expenditures excluding equipment	(4,425)	(3,734)	(2,975)
Acquisition of equipment	(1,226)	(1,509)	(943)
Purchases of Investments and investments in time deposits	(151)	0	0
Proceeds from sales of investments and maturities of time deposits	27	0	0
Partnership Investment	(36)	0	0
Other, net	(16)	(6)	55
Net cash used for investing activities	(5,827)	(5,249)	(3,863)
FINANCING ACTIVITIES
Proceeds from issuance of long-term debt	3,000	3,000	3,000
Payments on long-term debt	(371)	(641)	(440)
Cash distributions	(4,000)	(3,500)	(4,000)
Other, net	(32)	(32)	(28)
Net cash used for financing activities	(1,403)	(1,173)	(1,468)
Increase/(decrease) in cash and cash equivalents	(55)	159	431
Cash and cash equivalents:
Beginning of period	2,384	2,225	1,794
End of period	2,329	2,384	2,225
SUPPLEMENTAL CASH FLOW INFORMATION
Interest paid, net of amounts capitalized	953	859	772
Capital investments accrued but not yet paid	421	293	224
Income taxes paid, net of refunds	$ 1,281	$ 1,366	$ 1,752

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Millions	Total	Members Equity	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2012	$ 34,329	$ 34,574	$ (245)
Increase (Decrease) in Total Equity [Roll Forward]
Comprehensive income, net of tax	4,283	3,793	490
Cash distributions to Parent	(4,000)	(4,000)	0
Balance at Dec. 31, 2013	34,612	34,367	245
Increase (Decrease) in Total Equity [Roll Forward]
Comprehensive income, net of tax	3,622	3,869	(247)
Cash distributions to Parent	(3,500)	(3,500)	0
Balance at Dec. 31, 2014	34,734	34,736	(2)
Increase (Decrease) in Total Equity [Roll Forward]
Comprehensive income, net of tax	4,298	4,248	50
Cash distributions to Parent	(4,000)	(4,000)	0
Balance at Dec. 31, 2015	$ 35,032	$ 34,984	$ 48

The Company

The Company	12 Months Ended
	Dec. 31, 2015
1. The Company [Abstract]
Nature of Operations [Text Block]	The Company Burlington Northern Santa Fe, LLC (BNSF or the Company) is a holding company that conducts no operating activities and owns no significant assets other than through its interests in its subsidiaries. BNSF’s principal, wholly-owned subsidiary is BNSF Railway Company (BNSF Railway), which operates one of the largest railroad networks in North America. BNSF Railway operates approximately 32,500 route miles (excluding multiple main tracks, yard tracks and sidings) in 28 states and also operates in three Canadian provinces. Through one operating transportation services segment, BNSF Railway transports a wide range of products and commodities including the transportation of Consumer Products, Industrial Products, Coal and Agricultural Products, derived from manufacturing, agricultural and natural resource industries, which constituted 31 percent , 27 percent , 22 percent and 20 percent , respectively, of total freight revenues for the year ended December 31, 2015 . These Consolidated Financial Statements include BNSF, BNSF Railway and other majority-owned subsidiaries, all of which are separate legal entities. Burlington Northern Santa Fe Corporation was incorporated in the State of Delaware on December 16, 1994. On February 12, 2010, Berkshire Hathaway Inc., a Delaware corporation (Berkshire), acquired 100% of the outstanding shares of Burlington Northern Santa Fe Corporation common stock that it did not already own. The acquisition was completed through the merger (Merger) of a Berkshire wholly-owned merger subsidiary and Burlington Northern Santa Fe Corporation with the surviving entity renamed Burlington Northern Santa Fe, LLC. Berkshire’s cost of acquiring BNSF was pushed-down to establish a new accounting basis for BNSF beginning as of February 13, 2010. Earnings per share data is not presented because BNSF has only one holder of its membership interests.

Significant Accounting Policies

Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	Significant Accounting Policies Principles of Consolidation The Consolidated Financial Statements include the accounts of BNSF, including its principal subsidiary BNSF Railway. All intercompany accounts and transactions have been eliminated. The Company evaluates its less than majority-owned investments for consolidation pursuant to authoritative accounting guidance related to the consolidation of variable interest entities (VIEs) . The Company consolidates a VIE when it possesses both the power to direct the activities of the VIE that most significantly impact its economic performance and when the Company is either obligated to absorb the losses that could potentially be significant to the VIE or the Company holds the right to receive benefits from the VIE that could potentially be significant to the VIE. Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. These estimates and assumptions are periodically reviewed by management. Actual results could differ from those estimates. Revenue Recognition Transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date, with related expenses recognized as incurred. Revenues from ancillary services are recognized when performed. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. When using projected shipments, the Company relies on historical trends as well as economic and other indicators to estimate the liability for customer incentives. Accounts Receivable, Net Accounts receivable, net includes accounts receivable reduced by an allowance for bill adjustments and uncollectible accounts. The allowance for bill adjustments and uncollectible accounts is based on historical experience as well as any known trends or uncertainties related to customer billing and account collectibility. Allowances for uncollectible accounts are charged off when it is determined that the counterparty will be unable to pay based on the contractual terms of the receivables. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted. Cash and Cash Equivalents All short-term investments with original maturities of 90 days or less are considered cash equivalents. Cash equivalents are stated at cost, which approximates market value because of the short maturity of these instruments. Investments in Equity and Fixed Maturity Securities Investments in fixed maturity securities and equity securities are classified at the acquisition date and the classification is re-evaluated at each balance sheet date. Trading securities are investments acquired with the intent to sell in the near term and are carried at fair value. All investments currently held are classified as trading securities and gains or losses are recorded in income. Materials and Supplies Materials and supplies, which consist mainly of rail, ties and other items for construction and maintenance of property and equipment, as well as diesel fuel, are valued at the lower of average cost or market. Goodwill and Other Intangible Assets and Liabilities Goodwill is the excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired and liabilities assumed. Goodwill is tested for impairment annually or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. The impairment test involves a two-step process. The first step is to estimate the fair value of the reporting unit through discounting projected future net cash flows. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, a second step is performed. Under the second step, the identifiable assets and liabilities, including identifiable intangible assets and liabilities, of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the estimated fair value of net assets establishes the implied value of goodwill. If the carrying amount of goodwill exceeds the implied value of goodwill, an impairment loss is recognized in an amount equal to that excess. Other intangible assets and liabilities are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Other intangible assets and liabilities are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable or realized. See Note 8 for further information related to goodwill and other intangible assets and liabilities. Property and Equipment, Net BNSF’s railroad operations are highly capital intensive and its large base of homogeneous, network-type assets turns over on a continuous basis. Each year BNSF develops a capital program for the replacement of assets and for the acquisition or construction of assets intended to enable BNSF to enhance the efficiency of operations, gain strategic benefit or provide new service offerings to customers. Assets purchased or constructed throughout the year are capitalized if they meet applicable minimum units of property criteria. Normal repairs and maintenance are charged to operating expense as incurred, while costs incurred that extend the useful life of an asset, improve the safety of BNSF’s operations, or improve operating efficiency are capitalized. Property and equipment are stated at cost and are depreciated and amortized on a straight-line basis over their estimated useful lives. The Company uses the group method of depreciation in which a single depreciation rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. The Company conducts studies of depreciation rates and the required accumulated depreciation balance as required by the Surface Transportation Board (STB), which is generally every three years for equipment and every six years for track structure and other roadway property. These detailed studies form the basis for the Company's depreciation methods used in accordance with GAAP. There are no differences between assumptions used in determining average service lives between STB reporting and GAAP. Depreciation studies take into account the following factors: • Statistical analysis of historical patterns of use and retirements of each of BNSF’s asset classes; • Evaluation of any expected changes in current operations and the outlook for continued use of the assets; • Evaluation of technological advances and changes to maintenance practices; and • Expected salvage to be received upon retirement. Changes in the estimated service lives of the assets and their related depreciation rates are implemented prospectively. Currently, BNSF is not aware of any specific factors that would cause significant changes in average useful service lives. Under group depreciation, the historical cost net of salvage of depreciable property that is retired or replaced in the ordinary course of business is charged to accumulated depreciation and no gain or loss is recognized. This historical cost of certain assets is estimated as it is impracticable to track individual, homogeneous network-type assets. Historical costs are estimated by deflating current costs using the Producer Price Index (PPI). The PPI was selected because it closely correlates with the major costs of the items comprising the asset classes. Because of the number of estimates inherent in the depreciation and retirement processes and because it is impossible to precisely estimate each of these variables until a group of property is completely retired, BNSF monitors the estimated service lives of its assets and the accumulated depreciation associated with each asset class to ensure its depreciation rates are appropriate. For retirements of depreciable asset classes that do not occur in the normal course of business, a gain or loss may be recognized in operating expense if the retirement meets each of the following conditions: (i) is unusual, (ii) is significant in amount, and (iii) varies significantly from the retirement profile identified through BNSF’s depreciation studies. During the three fiscal years presented, no material gains or losses were recognized due to the retirement of depreciable assets. Gains or losses from disposals of land and non-rail property are recorded at the time of their occurrence. When BNSF purchases an asset, all costs necessary to make the asset ready for its intended use are capitalized. BNSF self-constructs portions of its track structure and rebuilds certain classes of rolling stock. Expenditures that significantly increase asset values or extend useful lives are capitalized. In addition to direct labor and material, certain indirect costs such as materials, small tools and project supervision are capitalized. Annually, a study is performed for the purpose of identifying indirect costs that clearly relate to capital projects. From those studies, an overhead application rate is developed. Indirect project costs are then allocated to capital projects using this overhead application rate. BNSF incurs certain direct labor, contract service and other costs associated with the development and installation of internal-use computer software. Costs for newly developed software or significant enhancements to existing software are typically capitalized. Research, preliminary project, operations, maintenance and training costs are charged to operating expense when the work is performed. Assets held under capital leases are recorded at the lower of the net present value of the minimum lease payments or at the fair value of the leased asset at the inception of the lease. Amortization expense is computed using the straight-line method over the shorter of the estimated useful lives of the asset or the period of the related lease. Leasehold improvements that meet capitalization criteria are capitalized and amortized on a straight-line basis over the lesser of their estimated useful lives or the remaining lease term. Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value is reduced to the estimated fair value as measured by the discounted cash flows. Planned Major Maintenance Activities BNSF utilizes the deferral method of accounting for leased locomotive overhauls, which includes the refurbishment of the engine and related components. Accordingly, BNSF has established an asset for overhauls that have been performed. This asset, which is included in property and equipment, net in the Consolidated Balance Sheets, is amortized to expense using the straight-line method until the next overhaul is performed or the end of the lease, whichever comes first, typically between six and eight years. Rail Grinding Costs BNSF uses the direct expense method of accounting for rail grinding costs, under which the Company expenses rail grinding costs as incurred. Environmental Liabilities Liabilities for environmental cleanup costs are initially recorded when BNSF’s liability for environmental cleanup is both probable and reasonably estimable. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information developed in subsequent periods. Estimates for these liabilities are undiscounted. Personal Injury Claims Liabilities for personal injury claims are initially recorded when the expected loss is both probable and reasonably estimable. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information developed in subsequent periods. Liabilities recorded for unasserted personal injury claims, including those related to asbestos, are based on information currently available. Estimates of liabilities for personal injury claims are undiscounted. Income Taxes Deferred tax assets and liabilities are measured using the tax rates that apply to taxable income in the period in which the deferred tax asset or liability is expected to be realized or paid. Changes in the Company’s estimates regarding the statutory tax rate to be applied to the reversal of deferred tax assets and liabilities could materially affect the effective tax rate. Valuation allowances are established to reduce deferred tax assets if it is more likely than not that some or all of the deferred tax asset will not be realized. BNSF has not recorded a valuation allowance, as it believes that the deferred tax assets will be fully realized in the future. Investment tax credits are accounted for using the flow-through method. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. BNSF is included in the U.S. consolidated federal income tax return of Berkshire. BNSF’s tax expense and liabilities have been computed on a stand alone basis, and substantially all of its current federal income taxes payable is remitted each quarter to Berkshire. Employment Benefit Plans The Company estimates liabilities and expenses for pension and retiree health and welfare plans. Estimated amounts are based on historical information, current information and estimates regarding future events and circumstances. Significant assumptions used in the valuation of pension and/or retiree health and welfare liabilities include the expected return on plan assets, discount rate, rate of increase in compensation levels and the health care cost trend rate. Fair Value Measurements As defined under authoritative accounting guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in order to estimate fair value. Different valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, able and willing to transact an exchange and not under duress. Nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange. The authoritative accounting guidance specifies a three-level hierarchy of valuation inputs which was established to increase consistency, clarity and comparability in fair value measurements and related disclosures. • Level 1–Quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date. • Level 2–Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and model-derived valuations in which all significant inputs are observable market data. • Level 3–Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

Accounting Pronouncements

Accounting Pronouncements	12 Months Ended
	Dec. 31, 2015
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements and Changes in Accounting Principles [Text Block]	Accounting Pronouncements In May 2014, the FASB issued Accounting Standards Update No. 2014-09 (ASU 2014-09), Revenue from Contracts with Customers (Topic 606) . The guidance in ASU 2014-09 supersedes the revenue recognition requirements in Accounting Standards Codification (ASC) Topic 605, Revenue Recognition. ASU 2014-09 applies to most contracts with customers. Insurance and leasing contracts are excluded from the scope. ASU 2014-09 prescribes a five-step framework in accounting for revenues from contracts within its scope, including (a) identification of the contract, (b) identification of the performance obligation under the contract, (c) determination of the transaction price, (d) allocation of the transaction price to the identified performance obligation and (e) recognition of revenue as the identified performance obligation is satisfied. ASU 2014-09 also prescribes additional disclosures and financial statement presentations. ASU 2014-09 is effective for public companies in annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period. In August of 2015, the FASB deferred the effective date one year to the annual reporting periods beginning after December 15, 2017. Early adoption is permitted, but not before the original effective date (annual reporting periods beginning after December 15, 2016, including interim periods within that reporting period). ASU 2014-09 may be adopted retrospectively or under a modified retrospective method where the cumulative effect is recognized at the date of initial application. The Company does not expect this standard to have a material impact to the Consolidated Financial Statements. In April 2015, the FASB issued Accounting Standards Update No. 2015-03 (ASU 2015-03), Interest - Imputation of Interest (Subtopic 835-30), Simplifying the Presentation of Debt Issuance Costs. This standard requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. BNSF early adopted the provisions of this ASU during the fourth quarter of 2015 and applied it retrospectively. The adoption of ASU 2015-03 resulted in the presentation of $92 million of debt issuance costs as a reduction of Long-term debt at December 31, 2015. The Company retrospectively adjusted the December 31, 2014 consolidated balance sheet and related disclosures to reflect the reclassification of $76 million of debt issuance costs from Other assets to Long-term debt. There was no other impact on BNSF's Consolidated Financial Statements from the adoption of ASU 2015-03. In November 2015, the FASB issued Accounting Standards Update No. 2015-17 (ASU 2015-17), Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes. ASU 2015-17 requires that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position, and eliminates the current requirement for organizations to present deferred tax liabilities and assets as current and noncurrent in a classified balance sheet. This standard is effective for financial statements issued for fiscal years beginning after December 15, 2016, and interim periods within those fiscal years. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. ASU 2015-17 may be adopted prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. Adoption of this guidance is not expected to have a material impact to the Company's financial condition. In February 2016, the FASB issued Accounting Standards Update No. 2016-02 (ASU 2016-02), Leases (Topic 842). The guidance in ASU 2016-02 supersedes the lease recognition requirements in ASC Topic 840, Leases (FAS 13). ASU 2016-02 requires an entity to recognize assets and liabilities arising from a lease for both financing and operating leases, along with additional qualitative and quantitative disclosures. ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. The Company is currently evaluating the effect this standard will have on its Consolidated Financial Statements.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	Income Taxes Income tax expense was as follows (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Current: Federal $ 1,211 $ 1,190 $ 1,346 State 168 169 206 Total current 1,379 1,359 1,552 Deferred: Federal 1,097 852 609 State 51 89 (26 ) Total deferred 1,148 941 583 Total $ 2,527 $ 2,300 $ 2,135 Reconciliation of the U.S. federal statutory income tax rate to the effective tax rate was as follows: Year Ended Year Ended Year Ended December 31, December 31, December 31, U.S. Federal statutory income tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal tax benefit 2.2 2.7 2.0 Other, net 0.1 (0.4 ) (1.0 ) Effective tax rate 37.3 % 37.3 % 36.0 % The components of deferred tax assets and liabilities were as follows (in millions): December 31, December 31, Deferred tax liabilities: Property and equipment $ (19,660 ) $ (18,624 ) Other (341 ) (363 ) Total deferred tax liabilities (20,001 ) (18,987 ) Deferred tax assets: Compensation and benefits 328 335 Casualty and environmental 293 307 Pension and retiree health and welfare benefits 126 202 Intangible assets and liabilities 100 132 Long-term debt fair value adjustment under acquisition method accounting 96 117 Other 231 248 Total deferred tax assets 1,174 1,341 Net deferred tax liability $ (18,827 ) $ (17,646 ) Non-current deferred income tax liability $ (19,072 ) $ (18,001 ) Current portion of deferred income taxes 245 355 Net deferred tax liability $ (18,827 ) $ (17,646 ) BNSF is included in the consolidated U.S. federal income tax return of Berkshire. BNSF’s tax expense and liabilities have been computed on a stand-alone basis, and substantially all of its currently payable income taxes are remitted each quarter to Berkshire. See Note 14 to the Consolidated Financial Statements for information related to income taxes paid to Berkshire during 2015 . All U.S. federal income tax returns of BNSF are closed for audit through the tax period ending February 12, 2010. BNSF is currently under examination for the period February 13 - December 31, 2010 and years 2011, 2012 and 2013. BNSF and its subsidiaries have various state income tax returns in the process of examination, administrative appeal or litigation. State income tax returns are generally subject to examination for a period of three to five years after filing of the respective return. The state impact of any federal changes remains subject to examination by various states for a period of up to one year after formal notification to the states. Uncertain Tax Positions The amount of unrecognized tax benefits for the years ended December 31, 2015 , 2014 and 2013 was $69 million , $78 million , and $56 million , respectively. The amount of unrecognized tax benefits at December 31, 2015 that would affect the Company’s effective tax rate if recognized was $38 million . A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 78 $ 56 $ 48 Additions for tax positions related to current year 7 16 16 Additions (reductions) for tax positions taken in prior years (8 ) 13 1 Additions (reductions) for tax positions as a result of: Settlements 1 (1 ) 1 Lapse of statute of limitations (9 ) (6 ) (10 ) Ending balance $ 69 $ 78 $ 56 It is expected that the amount of unrecognized tax benefits will change in the next twelve months; however, BNSF does not expect the change to have a significant impact on the results of operations, the financial position or the cash flows of the Company. The Company recognizes interest accrued related to unrecognized tax benefits in interest expense and penalties in income tax expense in the Consolidated Statements of Income, which is consistent with the recognition of these items in prior reporting periods. The Company had recorded a liability of approximately $5 million and $8 million for interest and penalties for the years ended December 31, 2015 and 2014 , respectively. For the years ended December 31, 2015 , 2014 and 2013 , the Company recognized a reduction of approximately $4 million , an increase of approximately $3 million and a reduction of approximately $1 million in interest and penalty expense, respectively.

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2015
Receivables [Abstract]
Accounts Receivable, Net	Accounts Receivable, Net Accounts receivable, net consists of freight and other receivables, reduced by an allowance for bill adjustments and uncollectible accounts, based upon expected collectibility. At December 31, 2015 and 2014 , $74 million and $56 million , respectively, of such allowances had been recorded. At December 31, 2015 and 2014 , $50 million and $35 million , respectively, of accounts receivable were greater than 90 days old.

Investments (Notes)

Investments (Notes)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	Investments BNSF holds investments which are classified as trading securities and included in Other Assets on the balance sheet. The following table summarizes the fair value of investments held as of December 31, 2015 and December 31, 2014 (in millions): December 31, 2015 December 31, 2014 Debt securities $ 57 $ — Equity securities 63 — Total $ 120 $ — As of the year-ended December 31, 2014, all investments were primarily held in cash and cash equivalents. The fair value measurements of BNSF’s debt securities are based on Level 2 inputs and equity securities are based on Level 1 inputs, using a market approach. The following table presents gains and losses recognized in earnings for the Company (in millions): December 31, 2015 December 31, 2014 Gains $ 6 $ — Losses (11 ) — Net Loss $ (5 ) $ —

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment Disclosure [Text Block]	Property and Equipment, Net Property and equipment, net (in millions), and the corresponding ranges of estimated useful lives were as follows: 2015 December 31, December 31, Range of Estimated Useful Life Land for transportation purposes $ 6,037 $ 5,983 — Track structure 21,200 19,562 15 – 50 years Other roadway 24,767 23,026 7 – 100 years Locomotives 7,794 6,621 7 – 35 years Freight cars and other equipment 2,629 2,350 8 – 40 years Computer hardware, software and other 897 522 6 – 9 years Construction in progress 1,031 1,292 — Total cost 64,355 59,356 Less accumulated depreciation and amortization (4,845 ) (3,550 ) Property and equipment, net $ 59,510 $ 55,806 The Consolidated Balance Sheets at December 31, 2015 and 2014 , included $814 million , net of $362 million of amortization, and $854 million , net of $374 million of amortization, respectively, for property and equipment under capital leases, primarily for rolling stock. The Company capitalized $34 million , $30 million and $29 million of interest for the years ended December 31, 2015 , 2014 and 2013 , respectively.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets and Liablities	12 Months Ended
	Dec. 31, 2015
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Other Intangible Assets and Liabilities	Goodwill and Other Intangible Assets and Liabilities During the years ended December 31, 2015, 2014 and 2013, no impairment losses related to goodwill were incurred. As of December 31, 2015 and 2014, there were no accumulated impairment losses related to goodwill. The changes in the carrying amount of goodwill were as follows (in millions): December 31, December 31, Beginning balance $ 14,819 $ 14,819 Additions 26 — Ending balance $ 14,845 $ 14,819 In July 2015, BNSF Logistics, LLC, a wholly-owned, third-party logistics company, made an immaterial acquisition of a company. During 2015, the Company completed the acquisition valuation resulting in the recognition of $ 26 million in goodwill. Intangible assets and liabilities were as follows (in millions): As of December 31, 2015 As of December 31, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Intangible assets $ 660 $ 192 $ 2,031 $ 1,519 Intangible liabilities $ 1,403 $ 736 $ 2,056 $ 1,274 As of December 31, 2015, intangible assets primarily consisted of franchise and customer assets. At December 31, 2014, intangible assets also included internally developed software that became fully amortized in the first quarter of 2015. Intangible liabilities primarily consisted of customer and shortline contracts which were in an unfavorable position at the date of Merger. Amortizable intangible assets and liabilities are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Amortization of intangible assets and liabilities was as follows (in millions): December 31, December 31, Amortization of intangible assets $ 58 $ 310 Amortization of intangible liabilities $ 115 $ 179 Amortization of intangible assets and liabilities for the next five years is expected to approximate the following (in millions): Amortization of intangible assets Amortization of intangible liabilities 2016 $ 39 $ 101 2017 $ 36 $ 96 2018 $ 33 $ 90 2019 $ 31 $ 27 2020 $ 31 $ 26

Other Assets

Other Assets	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Other Assets	Other Assets In July 2010, the Company entered into a low-income housing partnership (the Partnership) as the limited partner, holding a 99.9% interest in the Partnership. The Partnership is a VIE, with the purpose of developing and operating low-income housing rental properties. Recovery of the Company’s investment is accomplished through the utilization of low-income housing tax credits and the tax benefits of Partnership losses. The general partner, who holds a 0.1% interest in the Partnership, is an unrelated third party and is responsible for controlling and managing the business and financial operation of the Partnership. As the Company does not have the power to direct the activities that most significantly impact the Partnership’s economic performance, the Company is not the primary beneficiary and therefore, does not consolidate the Partnership. As of December 31, 2015 and 2014, the assets of the unconsolidated Partnership totaled approximately $315 million and $ 355 million , respectively. During the years ended December 31, 2015, 2014, and 2013, no impairment losses related to the low-income housing partnership were incurred. The Company does not provide financial support to the Partnership that it was not previously contractually obligated to provide. The Company has accounted for its investment in the Partnership using the effective yield method. The risk of loss of the Company's investment in the Partnership is considered low as an affiliate of the general partner has provided certain guarantees of tax credits and minimum annual returns. For the years ended December 31, 2015 and 2014, the Company recognized a reduction to income tax expense of $29 million and $35 million , respectively. The Company’s maximum exposure to loss related to the Partnership is the unamortized investment balance. The following table provides information related to this Partnership (in millions): Year Ended Year Ended December 31, 2015 December 31, 2014 Unamortized investment balance classified as Other Assets $ 265 $ 314 Remaining commitment classified as Other Liabilities $ — $ 18 Maximum exposure to loss $ 265 $ 314

Accounts Payable and Other Curr

Accounts Payable and Other Current Liabilities	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Accounts Payable and Accrued Liabilities Disclosure [Text Block]	Accounts Payable and Other Current Liabilities Accounts payable and other current liabilities consisted of the following (in millions): December 31, December 31, Compensation and benefits payable $ 776 $ 789 Property and income tax liabilities 337 330 Capital expenditure estimated liabilities 317 195 Accounts payable 292 344 Accrued interest 286 265 Customer incentives 135 151 Casualty and environmental liabilities 135 140 Rents and leases 111 158 Other 855 1,063 Total $ 3,244 $ 3,435

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	Debt Debt outstanding was as follows (in millions): December 31, 2015 a December 31, 2014 a Notes and debentures, due 2016 to 2097 $ 20,082 4.9 % $ 17,838 5.0 % Equipment obligations, due 2016 to 2028 564 3.7 96 5.5 Capitalized lease obligations, due 2016 to 2029 660 6.1 745 6.1 Mortgage bonds, due 2020 to 2047 81 4.5 81 4.5 Financing obligations, due 2016 to 2028 237 6.3 251 6.3 Unamortized fair value adjustment under acquisition method accounting, discount and other, net 113 193 Total 21,737 19,204 Less current portion of long-term debt (389 ) 6.4 % (366 ) 5.2 % Long-term debt $ 21,348 $ 18,838 a Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014 , respectively. Maturities are as of December 31, 2015 . As of December 31, 2015 , certain BNSF Railway properties and other assets were subject to liens securing $81 million of mortgage debt. Certain locomotives and rolling stock of BNSF Railway were subject to equipment obligations and capital leases. The Company is required to maintain certain financial covenants in conjunction with $500 million of certain issued and outstanding junior subordinated notes. As of December 31, 2015 , the Company was in compliance with these covenants. In the event of non-compliance, the Company would be required to pay any accrued and unpaid interest. The fair value of BNSF’s long-term debt is primarily based on market value price models using observable market-based data for the same or similar issues, or on the estimated rates that would be offered to BNSF for debt of the same remaining maturities (Level 2 inputs). Capital leases and unamortized gains on interest rate swaps have been excluded from the calculation of fair value for both 2015 and 2014 . The following table provides fair value information for the Company’s debt obligations including principal cash flows, related weighted average interest rates by contractual maturity dates and fair value. The Company had no outstanding variable rate debt at December 31, 2015 . December 31, 2015 Maturity Date Total Including Capital Leases Total Excluding Capital Leases a,b Fair Value Excluding Capital Leases b 2016 2017 2018 2019 2020 Thereafter Fixed-rate debt (in millions) $389 $734 $738 $835 $570 $18,471 $21,737 $21,033 $21,996 Average interest rate 6.4% 5.6% 5.7% 4.8% 5.7% 4.8% 4.9% a Amount also excludes unamortized fair value adjustment under acquisition method accounting related to capital leases. b Amount also excludes unamortized gains on interest rate swaps. As of December 31, 2014 , the fair value of fixed-rate debt excluding capital leases and unamortized gains on interest rate swaps was $20,543 million . Notes and Debentures 2015 In August 2015, BNSF issued $350 million of 3.650 percent debentures due September 1, 2025 and $650 million of 4.700 percent debentures due September 1, 2045. The net proceeds from the sale of the debentures were used for general corporate purposes, which may include but are not limited to working capital, capital expenditures, repayment of outstanding indebtedness, and distributions. In April 2015, the Board of Managers (the Board) of the Company authorized an additional $3 billion of debt securities that may be issued pursuant to the debt shelf registration statement filed with the SEC. As of December 31, 2015, $ 2.25 billion remained authorized by the Board to be issued through the SEC debt shelf offering process. In March 2015, BNSF issued $500 million of 3.000 percent debentures due April 1, 2025 and $1 billion of 4.150 percent debentures due April 1, 2045. The net proceeds from the sale of the debentures were used for general corporate purposes. 2014 In August 2014, BNSF issued $700 million of 3.400 percent debentures due September 1, 2024 and $800 million of 4.550 percent debentures due September 1, 2044. The net proceeds from the sale of the debentures were used for general corporate purposes. In March 2014, BNSF issued $500 million of 3.750 percent debentures due April 1, 2024 and $1 billion of 4.900 percent debentures due April 1, 2044. The net proceeds from the sale of the debentures were used for general corporate purposes. 2013 In August 2013, BNSF issued $800 million of 3.850 percent debentures due September 1, 2023 and $700 million of 5.150 percent debentures due September 1, 2043. The net proceeds from the sale of the debentures were used for general corporate purposes. In March 2013, BNSF issued $700 million of 3.000 percent debentures due March 15, 2023 and $800 million of 4.450 percent debentures due March 15, 2043. The net proceeds from the sale of the debentures were used for general corporate purposes. Equipment Obligation In June 2015, BNSF Railway entered into a 13-year equipment obligation totaling $500 million at 3.442 percent. Capital Leases There were no additions to capital leases in 2015. In 2014 and 2013, additions to capital leases were not material. Guarantees As of December 31, 2015 , BNSF has not been called upon to perform under the guarantees specifically disclosed in this footnote and does not anticipate a significant performance risk in the foreseeable future. Debt and other obligations of non-consolidated entities guaranteed by the Company as of December 31, 2015 , were as follows (dollars in millions): Guarantees BNSF Ownership Percentage Principal Amount Guaranteed Maximum Future Payments Maximum Recourse Amount a Remaining Term (in years) Capitalized Obligations Kinder Morgan Energy Partners, L.P. 0.5 % $ 190 $ 190 $ — Termination of Ownership $ 2 b Chevron Phillips Chemical Company LP — % N/A d N/A d N/A d 2 $ 3 c a Reflects the maximum amount the Company could recover from a third party other than the counterparty. b Reflects capitalized obligations that are recorded on the Company’s Consolidated Balance Sheet. c Reflects the asset and corresponding liability for the fair value of these guarantees required by authoritative accounting guidance related to guarantees. d There is no cap to the liability that can be sought from BNSF for BNSF’s negligence or the negligence of the indemnified party. However, BNSF could receive reimbursement from certain insurance policies if the liability exceeds a certain amount. Kinder Morgan Energy Partners, L.P. Santa Fe Pacific Pipelines, Inc., an indirect, wholly-owned subsidiary of BNSF, has a guarantee in connection with its remaining special limited partnership interest in Santa Fe Pacific Pipeline Partners, L.P. (SFPP), a subsidiary of Kinder Morgan Energy Partners, L.P., to be paid only upon default by the partnership. All obligations with respect to the guarantee will cease upon termination of ownership rights, which would occur upon a put notice issued by BNSF or the exercise of the call rights by the general partners of SFPP. Chevron Phillips Chemical Company LP In 2007, BNSF entered into an indemnity agreement with Chevron Phillips Chemical Company LP (Chevron Phillips), granting certain rights of indemnity from BNSF, in order to facilitate access to a new storage facility. Under certain circumstances, payment under this obligation may be required in the event Chevron Phillips were to incur certain liabilities or other incremental costs resulting from trackage access. Indemnities In the ordinary course of business, BNSF enters into agreements with third parties that include indemnification clauses. The Company believes that these clauses are generally customary for the types of agreements in which they are included. At times, these clauses may involve indemnification for the acts of the Company, its employees and agents, indemnification for another party’s acts, indemnification for future events, indemnification based upon a certain standard of performance, indemnification for liabilities arising out of the Company’s use of leased equipment or other property, or other types of indemnification. Despite the uncertainty whether events which would trigger the indemnification obligations would ever occur, the Company does not believe that these indemnity agreements will have a material adverse effect on the Company’s results of operations, financial position or liquidity. Additionally, the Company believes that, due to lack of historical payment experience, the fair value of indemnities cannot be estimated with any amount of certainty and that the fair value of any such amount would be immaterial to the Consolidated Financial Statements. Agreements that reflect unique circumstances, particularly agreements that contain guarantees that indemnify for another party’s acts, are disclosed separately, if appropriate. Unless separately disclosed above, no fair value liability related to indemnities has been recorded in the Consolidated Financial Statements. Variable Interest Entities - Leases BNSF Railway has entered into various equipment lease transactions in which the structure of the lease contains VIEs. These VIEs were created solely for the lease transactions and have no other activities, assets or liabilities outside of the lease transactions. In some of the arrangements, BNSF Railway has the option to purchase some or all of the equipment at a fixed-price, thereby creating variable interests for BNSF Railway in the VIEs. The future minimum lease payments associated with the VIE leases were approximately $3 billion as of December 31, 2015 . The future minimum lease payments are included in future operating lease payments disclosed in Note 12. In the event the leased equipment is destroyed, BNSF Railway is obligated to either replace the equipment or pay a fixed loss amount. The inclusion of the fixed loss amount is a standard clause within equipment lease arrangements. Historically, BNSF Railway has not incurred significant losses related to this clause. As such, it is not anticipated that the maximum exposure to loss would materially differ from the future minimum lease payments. BNSF Railway does not provide financial support to the VIEs that it was not previously contractually obligated to provide. BNSF Railway maintains and operates the equipment based on contractual obligations within the lease arrangements, which set specific guidelines consistent within the industry. As such, BNSF Railway has no control over activities that could materially impact the fair value of the leased equipment. BNSF Railway does not hold the power to direct the activities of the VIEs and therefore does not control the ongoing activities that have a significant impact on the economic performance of the VIEs. Additionally, BNSF Railway does not have the obligation to absorb losses of the VIEs or the right to receive benefits of the VIEs that could potentially be significant to the VIEs. Depending on market conditions, the fixed-price purchase options could potentially provide benefit to the Company; however, any benefits potentially received from a fixed-price purchase option are expected to be minimal. Based on these factors, BNSF Railway is not the primary beneficiary of the VIEs. As BNSF Railway is not the primary beneficiary and the VIE leases are classified as operating leases, there are no assets or liabilities related to the VIEs recorded in the Company's Consolidated Balance Sheet.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Loss Contingencies [Line Items]
Commitments and Contingencies	Commitments and Contingencies Lease Commitments BNSF has substantial lease commitments for locomotives, freight cars, trailers and containers, office buildings, operating facilities and other property, and many of these leases provide the option to purchase the leased item at fair market value at the end of the lease. However, some provide fixed price purchase options. Future minimum lease payments as of December 31, 2015 , are summarized as follows (in millions): December 31, Capital Leases Operating Leases a 2016 $ 189 $ 576 2017 76 531 2018 73 472 2019 70 443 2020 68 444 Thereafter 361 1,526 Total 837 $ 3,992 Less amount representing interest (177 ) Present value of minimum lease payments $ 660 a Excludes leases having non-cancelable lease terms of less than one year and per diem leases. Lease rental expense for all operating leases, excluding per diem leases, was $627 million , $628 million and $594 million for the years ended December 31, 2015 , 2014 and 2013 , respectively. When rental payments are not made on a straight-line basis, the Company recognizes rental expense on a straight-line basis over the lease term. Contingent rentals and sublease rentals were not significant. Other Commitments In the normal course of business, the Company enters into long-term contractual requirements for future goods and services needed for the operations of the business. Such commitments are not in excess of expected requirements and are not reasonably likely to result in performance penalties or payments that would have a material adverse effect on the Company’s liquidity. Personal Injury and Environmental Costs Personal Injury Personal injury claims, including asbestos claims and employee work-related injuries and third-party injuries (collectively, other personal injury), are a significant expense for the railroad industry. Personal injury claims by BNSF Railway employees are subject to the provisions of the Federal Employers’ Liability Act (FELA) rather than state workers’ compensation laws. FELA’s system of requiring the finding of fault, coupled with unscheduled awards and reliance on the jury system, contributed to increased expenses in past years. Other proceedings include claims by non-employees for punitive as well as compensatory damages. A few proceedings purport to be class actions. The variability present in settling these claims, including non-employee personal injury and matters in which punitive damages are alleged, could result in increased expenses in future years. BNSF has implemented a number of safety programs designed to reduce the number of personal injuries as well as the associated claims and personal injury expense. BNSF records an undiscounted liability for personal injury claims when the expected loss is both probable and reasonably estimable. The liability and ultimate expense projections are estimated using standard actuarial methodologies. Liabilities recorded for unasserted personal injury claims are based on information currently available. Due to the inherent uncertainty involved in projecting future events such as the number of claims filed each year, developments in judicial and legislative standards and the average costs to settle projected claims, actual costs may differ from amounts recorded. Expense accruals and any required adjustments are classified as materials and other in the Consolidated Statements of Income. Asbestos The Company is party to a number of personal injury claims by employees and non-employees who may have been exposed to asbestos. The heaviest exposure for certain BNSF employees was due to work conducted in and around the use of steam locomotive engines that were phased out between the years of 1950 and 1967. However, other types of exposures, including exposure from locomotive component parts and building materials, continued after 1967 until they were substantially eliminated at BNSF by 1985. BNSF assesses its unasserted asbestos liability exposure on an annual basis during the third quarter. BNSF determines its asbestos liability by estimating its exposed population, the number of claims likely to be filed, the number of claims that will likely require payment and the estimated cost per claim. Estimated filing and dismissal rates and average cost per claim are determined utilizing recent claim data and trends. Key elements of the assessment include: • Because BNSF did not have detailed employment records in order to compute the population of potentially exposed employees, it computed an estimate using Company employee data from 1970 forward and estimated the BNSF employee base from 1938-1969 using railroad industry historical census data and estimating BNSF’s representation in the total railroad population. • The projected incidence of disease was estimated based on epidemiological studies using employees’ age, duration and intensity of exposure while employed. • An estimate of the future anticipated claims filing rate by type of disease (non-malignant, cancer and mesothelioma) was computed using the Company’s average historical claim filing rates observed in 2012-2015. • An estimate of the future anticipated dismissal rate by type of claim was computed using the Company’s historical average dismissal rates observed in 2011-2015. • An estimate of the future anticipated settlement by type of disease was computed using the Company’s historical average of dollars paid per claim for pending and future claims using the average settlement by type of incidence observed during 2011-2015. From these assumptions, BNSF projected the incidence of each type of disease to the estimated population to arrive at an estimate of the total number of employees that could potentially assert a claim. Historical claim filing rates were applied for each type of disease to the total number of employees that could potentially assert a claim to determine the total number of anticipated claim filings by disease type. Historical dismissal rates, which represent claims that are closed without payment, were then applied to calculate the number of future claims by disease type that would likely require payment by the Company. Finally, the number of such claims was multiplied by the average settlement value to estimate BNSF’s future liability for unasserted asbestos claims. The most sensitive assumptions for this accrual are the estimated future filing rates and estimated average claim values. Asbestos claim filings are typically sporadic and may include large batches of claims solicited by law firms. To reflect these factors, BNSF used a multi-year calibration period (i.e., average historical filing rates observed in 2012-2015) because it believed it would be most representative of its future claim experience. In addition, for non-malignant claims, the number of future claims to be filed against BNSF declines at a rate consistent with both mortality and age as there is a decreasing propensity to file a claim as the population ages. BNSF believes the average claim values by type of disease from the historical period 2011-2015 are most representative of future claim values. Non-malignant claims, which represent approximately 80 percent of the total number and 45 percent of the cost of estimated future asbestos claims, were priced by age of the projected claimants. Historically, the ultimate settlement value of these types of claims is most sensitive to the age of the claimant. During the third quarters of 2015 , 2014 and 2013 , the Company analyzed recent filing and payment trends to ensure the assumptions used by BNSF to estimate its future asbestos liability were reasonable. In 2015, management recorded an increase in expense of $5 million . In 2014, management recorded a decrease in expense of $2 million . In 2013, management determined that the liability remained appropriate and no change was recorded. The Company plans to update its study again in the third quarter of 2016 . Throughout the year, BNSF monitors actual experience against the number of forecasted claims and expected claim payments and will record adjustments to the Company’s estimates as necessary. Based on BNSF’s estimate of the potentially exposed employees and related mortality assumptions, it is anticipated that unasserted asbestos claims will continue to be filed through the year 2050. The Company recorded an amount for the full estimated filing period through 2050 because it had a relatively finite exposed population (former and current employees hired prior to 1985), which it was able to identify and reasonably estimate and about which it had obtained reliable demographic data (including age, hire date and occupation) derived from industry or BNSF specific data that was the basis for the study. BNSF projects that approximately 65 , 80 and 95 percent of the future unasserted asbestos claims will be filed within the next 10 , 15 and 25 years, respectively. Other Personal Injury BNSF estimates its other personal injury liability claims and expense quarterly based on the covered population, activity levels and trends in frequency and the costs of covered injuries. Estimates include unasserted claims except for certain repetitive stress and other occupational trauma claims that allegedly result from prolonged repeated events or exposure. Such claims are estimated on an as-reported basis because the Company cannot estimate the range of reasonably possible loss due to other non-work related contributing causes of such injuries and the fact that continued exposure is required for the potential injury to manifest itself as a claim. BNSF has not experienced any significant adverse trends related to these types of claims in recent years. Key elements of the actuarial assessment include: • Size and demographics (employee age and craft) of the workforce. • Activity levels (manhours by employee craft and carloadings). • Expected claim frequency rates by type of claim (employee FELA or third-party liability) based on historical claim frequency trends. • Expected dismissal rates by type of claim based on historical dismissal rates. • Expected average paid amounts by type of claim for open and incurred but not reported claims that eventually close with payment. From these assumptions, BNSF estimates the number of open claims by accident year that will likely require payment by the Company. The projected number of open claims by accident year that will require payment is multiplied by the expected average cost per claim by accident year and type to determine BNSF’s estimated liability for all asserted claims. Additionally, BNSF estimates the number of its incurred but not reported claims that will likely result in payment based upon historical emergence patterns by type of claim. The estimated number of projected claims by accident year requiring payment is multiplied by the expected average cost per claim by accident year and type to determine BNSF’s estimated liability for incurred but not reported claims. BNSF monitors quarterly actual experience against the number of forecasted claims to be received, the forecasted number of claims closing with payment and expected claim payments. Adjustments to the Company’s estimates are recorded quarterly as necessary or more frequently as new events or revised estimates develop. The following table summarizes the activity in the Company’s accrued obligations for asbestos and other personal injury matters (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 375 $ 387 $ 462 Accruals 81 61 21 Payments (81 ) (73 ) (96 ) Ending balance $ 375 $ 375 $ 387 At December 31, 2015 and 2014 , $85 million and $80 million were included in current liabilities, respectively. Defense and processing costs, which are recorded on an as-reported basis, were not included in the recorded liability. The Company is primarily self-insured for personal injury claims. Because of the uncertainty surrounding the ultimate outcome of personal injury claims, it is reasonably possible that future costs to settle personal injury claims may range from approximately $330 million to $445 million . However, BNSF believes that the $375 million recorded at December 31, 2015 , is the best estimate of the Company’s future obligation for the settlement of personal injury claims. The amounts recorded by BNSF for personal injury liabilities were based upon currently known facts. Future events, such as the number of new claims to be filed each year, the average cost of disposing of claims, as well as the numerous uncertainties surrounding personal injury litigation in the United States, could cause the actual costs to be higher or lower than projected. Although the final outcome of personal injury matters cannot be predicted with certainty, considering among other things the meritorious legal defenses available and liabilities that have been recorded, it is the opinion of BNSF that none of these items, when finally resolved, will have a material adverse effect on the Company’s financial position or liquidity. However, the occurrence of a number of these items in the same period could have a material adverse effect on the results of operations in a particular quarter or fiscal year. BNSF Insurance Company The Company has a consolidated, wholly-owned subsidiary, Burlington Northern Santa Fe Insurance Company, Ltd. (BNSF IC), that provides insurance coverage for certain risks, FELA claims, railroad protective and force account insurance claims and certain excess general liability and property coverage, and certain other claims which are subject to reinsurance. BNSF IC has entered into annual reinsurance treaty agreements with several other companies. The treaty agreements insure workers compensation, general liability, auto liability and FELA risk. In accordance with the agreements, BNSF IC cedes a portion of its FELA exposure through the treaty and assumes a proportionate share of the entire risk. Each year BNSF IC reviews the objectives and performance of the treaty to determine its continued participation in the treaty. The treaty agreements provide for certain protections against the risk of treaty participants’ non-performance. On an ongoing basis, BNSF and/or the treaty manager reviews the creditworthiness of each of the participants. BNSF does not believe its exposure to treaty participants’ non-performance is material at this time. BNSF IC typically invests in time deposits and money market accounts. At December 31, 2015 , there was approximately $410 million related to these third-party investments, which were classified as cash and cash equivalents on the Company’s Consolidated Balance Sheet, as compared with approximately $485 million at December 31, 2014 . Environmental The Company’s operations, as well as those of its competitors, are subject to extensive federal, state and local environmental regulation. BNSF’s operating procedures include practices to protect the environment from the risks inherent in railroad operations, which frequently involve transporting chemicals and other hazardous materials. Additionally, many of BNSF’s land holdings are and have been used for industrial or transportation-related purposes or leased to commercial or industrial companies whose activities may have resulted in discharges onto the property. As a result, BNSF is subject to environmental cleanup and enforcement actions. In particular, the federal Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), also known as the Superfund law, as well as similar state laws, generally impose joint and several liability for cleanup and enforcement costs on current and former owners and operators of a site without regard to fault or the legality of the original conduct. BNSF has been notified that it is a potentially responsible party (PRP) for study and cleanup costs at Superfund sites for which investigation and remediation payments are or will be made or are yet to be determined (the Superfund sites) and, in many instances, is one of several PRPs. In addition, BNSF may be considered a PRP under certain other laws. Accordingly, under CERCLA and other federal and state statutes, BNSF may be held jointly and severally liable for all environmental costs associated with a particular site. If there are other PRPs, BNSF generally participates in the cleanup of these sites through cost-sharing agreements with terms that vary from site to site. Costs are typically allocated based on such factors as relative volumetric contribution of material, the amount of time the site was owned or operated and/or the portion of the total site owned or operated by each PRP. BNSF is involved in a number of administrative and judicial proceedings and other mandatory cleanup efforts for 223 sites, including 18 Superfund sites, at which it is participating in the study or cleanup, or both, of alleged environmental contamination. Liabilities for environmental cleanup costs are recorded when BNSF’s liability for environmental cleanup is probable and reasonably estimable. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information developed in subsequent periods. Environmental costs include initial site surveys and environmental studies as well as costs for remediation of sites determined to be contaminated. BNSF estimates the ultimate cost of cleanup efforts at its known environmental sites on an annual basis during the third quarter. Ultimate cost estimates for environmental sites are based on current estimated percentage to closure ratios, possible remediation work plans and estimates of the costs and likelihood of each possible outcome, historical payment patterns, and benchmark patterns developed from data accumulated from industry and public sources, including the Environmental Protection Agency and other governmental agencies. These factors incorporate into the estimates experience gained from cleanup efforts at other similar sites. The most significant assumptions are the possible remediation work plans and estimates of the costs and likelihood of each possible outcome for the larger sites. Annual studies do not include (i) contaminated sites of which the Company is not aware; (ii) additional amounts for third-party tort claims, which arise out of contaminants allegedly migrating from BNSF property, due to a limited number of sites; or (iii) natural resource damage claims. BNSF continues to estimate third-party tort claims on a site by site basis when the liability for such claims is probable and reasonably estimable. BNSF’s recorded liability for third-party tort claims as of December 31, 2015 and 2014 was $12 million and $15 million , respectively. On a quarterly basis, BNSF monitors actual experience against the forecasted remediation and related payments made on existing sites and conducts ongoing environmental contingency analyses, which consider a combination of factors including independent consulting reports, site visits, legal reviews and analysis of the likelihood of other PRPs' participation in, and their ability to pay for, cleanup. Adjustments to the Company’s estimates will continue to be recorded as necessary based on developments in subsequent periods. Additionally, environmental accruals, which are classified as materials and other in the Consolidated Statements of Income, include amounts for newly identified sites or contaminants, third-party claims and legal fees incurred for defense of third-party claims and recovery efforts. The following table summarizes the activity in the Company’s accrued obligations for environmental matters (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 404 $ 435 $ 458 Accruals 4 13 19 Payments (39 ) (44 ) (42 ) Ending balance $ 369 $ 404 $ 435 At December 31, 2015 and 2014 , $50 million and $60 million were included in current liabilities, respectively. During the third quarters of 2015 , 2014 and 2013 , the Company analyzed recent data and trends to ensure the assumptions used by BNSF to estimate its future environmental liability were reasonable. As a result of this study, in the third quarters of 2015 , 2014 and 2013 , management recorded additional expense of $7 million , $5 million and $12 million as of the respective June 30 measurement dates. The Company plans to update its study again in the third quarter of 2016 . BNSF’s environmental liabilities are not discounted. BNSF anticipates that the majority of the accrued costs at December 31, 2015 , will be paid over the next ten years , and no individual site is considered to be material. Liabilities recorded for environmental costs represent BNSF’s best estimate of its probable future obligation for the remediation and settlement of these sites and include both asserted and unasserted claims. Although recorded liabilities include BNSF’s best estimate of all probable costs, without reduction for anticipated recoveries from third parties, BNSF’s total cleanup costs at these sites cannot be predicted with certainty due to various factors such as the extent of corrective actions that may be required, evolving environmental laws and regulations, advances in environmental technology, the extent of other parties’ participation in cleanup efforts, developments in ongoing environmental analyses related to sites determined to be contaminated and developments in environmental surveys and studies of contaminated sites. Because of the uncertainty surrounding these factors, it is reasonably possible that future costs for environmental liabilities may range from approximately $285 million to $500 million . However, BNSF believes that the $369 million recorded at December 31, 2015 , is the best estimate of the Company’s future obligation for environmental costs. Although the final outcome of these environmental matters cannot be predicted with certainty, it is the opinion of BNSF that none of these items, when finally resolved, will have a material adverse effect on the Company’s financial position or liquidity. However, the occurrence of a number of these items in the same period could have a material adverse effect on the results of operations in a particular quarter or fiscal year. Other Claims and Litigation In addition to asbestos, other personal injury and environmental matters discussed above, BNSF and its subsidiaries are also parties to a number of other legal actions and claims, governmental proceedings and private civil suits arising in the ordinary course of business, including those related to disputes and complaints involving certain transportation rates and charges. Some of the legal proceedings include claims for punitive as well as compensatory damages, and a few proceedings purport to be class actions. Although the final outcome of these matters cannot be predicted with certainty, considering among other things the meritorious legal defenses available and liabilities that have been recorded along with applicable insurance, BNSF currently believes that none of these items, when finally resolved, will have a material adverse effect on the Company’s financial position or liquidity. However, an unexpected adverse resolution of one or more of these items could have a material adverse effect on the results of operations in a particular quarter or fiscal year.

Employment Benefit Plans

Employment Benefit Plans	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Employment Benefit Plans	Employment Benefit Plans BNSF provides a funded, noncontributory qualified pension plan, the BNSF Retirement Plan, which covers most non-union employees, and an unfunded non-tax-qualified pension plan, the BNSF Supplemental Retirement Plan, which covers certain officers and other employees. The benefits under these pension plans are based on years of credited service and the highest consecutive sixty months of compensation for the last ten years of salaried employment with BNSF. The Company also provides two funded, noncontributory qualified pension plans which cover certain union employees of the former The Atchison, Topeka and Santa Fe Railway Company. The benefits under these pension plans are based on elections made at the time the plans were implemented. BNSF’s funding policy is to contribute annually not less than the regulatory minimum and not more than the maximum amount deductible for income tax purposes with respect to the funded plans. Certain salaried employees of BNSF who have met age and years of service requirements are eligible for medical benefits, including prescription drug coverage, during retirement. The postretirement medical and prescription drug benefit is contributory and provides benefits to retirees and their covered dependents. Retiree contributions are adjusted annually. The plan also contains fixed deductibles, coinsurance and out-of-pocket limitations. In addition, a basic life insurance plan is noncontributory and covers retirees only. Optional life insurance coverage is available for some retirees; however, the retiree is responsible for the full cost. BNSF’s policy is to fund the life insurance premiums and medical benefits as they come due. Generally, employees beginning salaried employment with BNSF subsequent to September 22, 1995, are not eligible for medical benefits during retirement. These benefits are collectively referred to as retiree health and welfare benefits. Components of the net (benefit) cost for certain employee benefit plans were as follows (in millions): Pension Benefits Year Ended Year Ended Year Ended December 31, December 31, December 31, Service cost $ 48 $ 38 $ 47 Interest cost 90 95 89 Expected return on plan assets (138 ) (134 ) (124 ) Amortization of prior service credits (1 ) (1 ) — Amortization of net loss 2 1 17 Settlements (1 ) (1 ) (1 ) Net (benefit) cost recognized $ — $ (2 ) $ 28 Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended December 31, December 31, December 31, Service cost $ 1 $ 1 $ 1 Interest cost 10 11 12 Amortization of prior service credits (2 ) (2 ) (1 ) Amortization of net loss 2 1 5 Net cost recognized $ 11 $ 11 $ 17 The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of assumed future salary increases and expected healthcare cost trend rate increases. The following table shows the change in projected benefit obligation (in millions): Pension Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 2,452 $ 2,220 Service cost 48 38 Interest cost 90 95 Actuarial loss (gain) (111 ) 256 Benefits paid (145 ) (141 ) Administrative expenses (1 ) (1 ) Settlements (13 ) (15 ) Projected benefit obligation at end of period 2,320 2,452 Component representing future salary increases (146 ) (146 ) Accumulated benefit obligation at end of period $ 2,174 $ 2,306 Retiree Health and Welfare Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 280 $ 272 Service cost 1 1 Interest cost 10 11 Plan participants’ contributions 5 6 Actuarial loss (gain) (13 ) 13 Benefits paid (25 ) (23 ) Projected benefit obligation at end of period $ 258 $ 280 BNSF’s pension plans had plan assets in excess of accumulated benefit obligations and projected benefit obligations in excess of plan assets at December 31, 2015 and December 31, 2014 . The following tables show the change in plan assets of the plans (in millions): Pension Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ 2,342 $ 2,490 Actual return on plan assets 95 (3 ) Employer contributions a 11 12 Benefits paid (145 ) (141 ) Administrative expenses (1 ) (1 ) Settlements (13 ) (15 ) Fair value of plan assets at measurement date $ 2,289 $ 2,342 a Other than contributions to the BNSF Retirement Plan, employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows. Retiree Health and Welfare Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ — $ — Employer contributions a 20 17 Plan participants’ contributions 5 6 Benefits paid (25 ) (23 ) Fair value of plan assets at measurement date $ — $ — a Employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows. The following table shows the funded status, defined as plan assets less the projected benefit obligation (in millions): Pension Benefits Retiree Health and Welfare Benefits December 31, December 31, December 31, December 31, Funded status (plan assets less projected benefit obligations) $ (31 ) $ (110 ) $ (258 ) $ (280 ) Of the combined pension and retiree health and welfare benefits liability of $289 million and $ 390 million recognized as of December 31, 2015 and 2014 , respectively, $30 million was included in other current liabilities in both December 31, 2015 and 2014 , and $93 million and $ 26 million were included in other assets at December 31, 2015 and 2014, respectively. Actuarial gains and losses and prior service credits are recognized in the Consolidated Balance Sheets through an adjustment to accumulated other comprehensive income / (loss) (AOCI). The following table shows the pre-tax change in AOCI attributable to the components of the net cost and the change in benefit obligation (in millions): Pension Benefits Year Ended Year Ended Year Ended Change in AOCI December 31, December 31, December 31, Beginning balance $ 34 $ 427 $ (330 ) Amortization of net loss 2 1 17 Amortization of prior service credits (1 ) (1 ) — Prior service credits — — 7 Actuarial (loss) gain 68 (392 ) 734 Settlements (1 ) (1 ) (1 ) Ending balance $ 102 $ 34 $ 427 Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended Change in AOCI December 31, December 31, December 31, Beginning balance $ (34 ) $ (20 ) $ (60 ) Amortization of net loss 2 1 5 Amortization of prior service credits (2 ) (2 ) (1 ) Prior service credits — — 7 Actuarial (loss) gain 13 (13 ) 29 Ending balance $ (21 ) $ (34 ) $ (20 ) Less than $1 million , net of tax, of the actuarial losses and prior service credits from defined benefit pension plans in AOCI are required to be amortized into net periodic benefit cost over the next fiscal year. Approximately $1 million , net of tax, of the prior service credits and less than $1 million , net of tax, of the actuarial losses from retiree health and welfare benefit plans in AOCI are required to be amortized into net periodic benefit cost over the next fiscal year. Pre-tax amounts currently recognized in AOCI consist of the following (in millions): Pension Benefits Retiree Health and Welfare Benefits 2015 2014 2015 2014 Net gain (loss) $ 99 $ 29 $ (28 ) $ (43 ) Prior service credits 5 6 7 9 Settlements (2 ) (1 ) — — Pre-tax amount recognized in AOCI at December 31, $ 102 $ 34 $ (21 ) $ (34 ) After-tax amount recognized in AOCI at December 31, $ 63 $ 21 $ (13 ) $ (21 ) The assumptions used in accounting for the BNSF plans were as follows: Pension Benefits Year Ended Year Ended Year Ended Assumptions Used to Determine Net Cost December 31, December 31, December 31, Discount rate 3.79 % 4.50 % 3.75 % Expected long-term rate of return on plan assets 6.60 % 6.75 % 6.75 % Rate of compensation increase 3.80 % 3.80 % 3.80 % Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended Assumptions Used to Determine Net Cost December 31, December 31, December 31, Discount rate 3.69 % 4.50 % 3.75 % Rate of compensation increase 3.80 % 3.80 % 3.80 % Pension Benefits Retiree Health and Welfare Benefits Assumptions Used to Determine Benefit Obligations December 31, December 31, December 31, December 31, Discount rate 4.22 % 3.79 % 4.09 % 3.69 % Rate of compensation increase 3.80 % 3.80 % 3.80 % 3.80 % BNSF determined the discount rate based on a yield curve that utilized year-end market yields of high-quality corporate bonds to develop spot rates that are matched against the plans' expected benefit payments. The discount rate used for the 2016 calculation of net benefit cost increased to 4.22 percent for pension and 4.09 percent for retiree health and welfare benefits, which reflects market conditions at the December 31, 2015 , measurement date. In October 2014, the Society of Actuaries (SOA) released the final report of the RP-2014 mortality tables, which BNSF utilized in the calculation of its December 31, 2015 and 2014 liabilities. Pension plan assets are generally invested with the long-term objective of earning sufficient amounts to cover expected benefit obligations, while assuming a prudent level of risk. Allocations may change as a result of changing market conditions and investment opportunities. The expected rates of return on plan assets reflect subjective assessments of expected invested asset returns over a period of several years. Actual experience will differ from the assumed rates. The expected rate of return on plan assets was 6.60 percent for 2015 and will be 6.63 percent for 2016 . The following table is an estimate of the impact on future net benefit cost that could result from hypothetical changes to the most sensitive assumptions, the discount rate and rate of return on plan assets: Sensitivity Analysis Change in Net Benefit Cost Hypothetical Discount Rate Change Pension Retiree Health and Welfare 50 basis point decrease $ 1 million increase $ 1 million increase 50 basis point increase $ 1 million decrease $ 1 million decrease Hypothetical Rate of Return on Plan Assets Change Pension 50 basis point decrease $ 11 million increase 50 basis point increase $ 11 million decrease The following table presents assumed health care cost trend rates: Year Ended Year Ended Year Ended December 31, December 31, December 31, Assumed health care cost trend rate for next year (participants over 65) a 3.00 % 3.00 % 3.00 % Assumed health care cost trend rate for next year (participants under 65) 7.70 % 7.90 % 8.20 % Rate to which health care cost trend rate for participants under 65 is expected to decline and remain 4.50 % 4.50 % 4.50 % Year that the rate reaches the ultimate trend rate 2038 2028 2028 a Effective January 1, 2013, Medicare-eligible retirees who are enrolled in the retiree medical program received a contribution to a Health Reimbursement Account, which can be used to reimburse plan participants for health insurance premiums and to pay eligible out-of-pocket expenses. Assumed health care cost trend rates have a significant effect on the amounts reported for the health care plans. A one percentage point change in assumed health care cost trend rates would have the following effects (in millions): One Percentage- Point Increase One Percentage- Point Decrease Effect on total service and interest cost $ 1 $ (1 ) Effect on postretirement benefit obligation $ 19 $ (16 ) Investments are stated at fair value. The various types of investments are valued as follows: (i) Equity securities are valued at the last trade price at primary exchange close time on the last business day of the year (Level 1 input). If the last trade price is not available, values are based on bid, ask/offer quotes from contracted pricing vendors, brokers, or investment managers (Level 3 input or Level 2 if corroborated). (ii) Corporate debt securities, government debt securities, and collateralized obligations and mortgage backed securities are valued based on institutional bid evaluations from contracted vendors. Where available, vendors use observable market-based data to evaluate prices (Level 2 input). This also applies to U.S. Treasury securities included in cash and cash equivalents. If observable market-based data is not available, unobservable inputs such as extrapolated data, proprietary models, and indicative quotes are used to arrive at estimated prices representing the price a dealer would pay for the security (Level 3 input). (iii) Registered investment companies and common/collective trusts are valued at the daily net asset value of shares held at year end. Net asset value is considered a Level 1 input if net asset value is computed daily and redemptions at this value are available to all shareholders without restriction. Net asset value is considered a Level 2 input if the fund may restrict share redemptions under limited circumstances or if net asset value is not computed daily. Net asset value is considered a Level 3 input if shares could not be redeemed on the reporting date and net asset value can not be corroborated by trading activity. The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2015 , based on the inputs used to value them (in millions): Total as of Asset Category December 31, Level 1 Inputs a Level 2 Inputs a Level 3 Inputs a Equity securities: b U.S. $ 2,001 $ 2,001 $ — $ — International 59 59 — — Corporate debt securities 28 — 28 — Registered investment companies 19 19 — — U.S. government debt securities 12 — 12 — Collateralized obligations and mortgage backed securities (MBS) 3 — 3 — Cash and cash equivalents 167 3 164 — Total c $ 2,289 $ 2,082 $ 207 $ — a See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs. b As of December 31, 2015, three equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 47 percent of total plan assets. c Excludes less than $1 million accrued for dividend and interest receivable. Comparative Prior Year Information The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2014 , based on the inputs used to value them (in millions): Total as of Asset Category December 31, Level 1 Inputs a Level 2 Inputs a Level 3 Inputs a Equity securities: b U.S. $ 2,091 $ 2,091 $ — $ — International 77 77 — — Corporate debt securities 30 — 30 — Registered investment companies 28 28 — — U.S. government debt securities 13 — 13 — Collateralized obligations and mortgage backed securities (MBS) 6 — 6 — Cash and cash equivalents 97 — 97 — Total c $ 2,342 $ 2,196 $ 146 $ — a See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs. b As of December 31, 2014, three equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 43 percent of total plan assets. c Excludes less than $1 million accrued for dividend and interest receivable. The Company is not required to make contributions to its funded pension plans in 2016. The Company expects to make benefit payments in 2016 of $10 million from its unfunded non-qualified pension plan. The following table shows expected benefit payments from its defined benefit pension plans and expected claim payments for the retiree health and welfare plan for the next five fiscal years and the aggregate five years thereafter (in millions): Fiscal year Expected Pension Plan Benefit Payments a Expected Retiree Health and Welfare Payments 2016 $ 168 $ 21 2017 $ 156 $ 20 2018 $ 155 $ 20 2019 $ 153 $ 19 2020 $ 151 $ 18 2021-2025 $ 693 $ 81 a Primarily consists of the BNSF Retirement Plan payments, which are made from the plan trust and do not represent an immediate cash outflow to the Company. Defined Contribution Plans BNSF sponsors qualified 401(k) plans that cover substantially all employees and a non-qualified defined contribution plan that covers certain officers and other employees. BNSF matched 75 percent of the first six percent of non-union employees’ contributions and matched 25 percent on the first four percent of a limited number of union employees’ contributions, which are subject to certain percentage limits of the employees’ earnings, at each pay period. Employer contributions are subject to a five-year length of service vesting schedule. BNSF’s 401(k) matching expense was $34 million , $36 million and $34 million during the years ended December 31, 2015 , 2014 and 2013 , respectively. Other Under collective bargaining agreements, BNSF participates in multi-employer benefit plans that provide certain postretirement health care and life insurance benefits for eligible union employees. Insurance premiums paid attributable to retirees, which are generally expensed as incurred , were $58 million , $65 million and $65 million during the years ended December 31, 2015 , 2014 and 2013 , respectively. The average number of employees covered under these plans were 40 thousand , 40 thousand and 37 thousand during the years ended December 31, 2015 , 2014 and 2013 , respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The companies identified as affiliates of BNSF include Berkshire and its subsidiaries. For the years ended December 31, 2015 , 2014 and 2013 , the Company declared and paid cash distributions of $4 billion , $3.5 billion and $4 billion , respectively, to its parent company. For the years ended December 31, 2015 , 2014 and 2013 , the Company received tax refunds of $167 million , $104 million and $8 million , respectively, from Berkshire, and made cash payments of $1,285 million , $1,253 million and $1,560 million , respectively, for income taxes to Berkshire. BNSF engages in various transactions with related parties in the ordinary course of business. The following table summarizes revenues earned by BNSF for services provided to related parties and expenditures to related parties (in millions): Year Ended Year Ended Year Ended December 31, 2015 December 31, 2014 December 31, 2013 Revenues $ 178 $ 148 $ 150 Expenditures $ 298 $ 297 $ 272

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss) [Line Items]
Comprehensive Income	Accumulated Other Comprehensive Income Other comprehensive income refers to revenues, expenses, gains and losses that under generally accepted accounting principles are included in comprehensive income, a component of equity within the Consolidated Balance Sheets, rather than net income on the Consolidated Statements of Income. Under existing accounting standards, other comprehensive income may include, among other things, unrecognized gains and losses and prior service credit related to pension and other postretirement benefit plans. The following tables provide the components of AOCI by component (in millions): Pension and Retiree Health and Welfare Benefit Items a Equity Method Investments Total Balance at December 31, 2014 $ — $ (2 ) $ (2 ) Other comprehensive income before reclassifications 50 — 50 Amounts reclassified from AOCI — — — Balance at December 31, 2015 $ 50 $ (2 ) $ 48 Balance at December 31, 2013 $ 251 $ (6 ) $ 245 Other comprehensive (loss) income before reclassifications (250 ) 4 (246 ) Amounts reclassified from AOCI (1 ) — (1 ) Balance at December 31, 2014 $ — $ (2 ) $ (2 ) a Amounts are net of tax. See Note 13 for additional details. Reclassifications out of AOCI b Year Ended Year Ended Details about AOCI Components December 31, 2015 December 31, 2014 Income Statement Line Item Amortization of pension and retiree health and welfare benefit items Actuarial losses $ (4 ) $ (2 ) c Prior service credits 3 3 c (1 ) 1 Total before tax 1 — Tax (expense) / benefit Total reclassifications for the period $ — $ 1 Net of tax b Amounts in parenthesis indicate debits to the income statement. c This accumulated other comprehensive income component is included in the computation of net periodic pension and retiree health and welfare cost (see Note 13 for additional details).

Quarterly Financial Data - Unau

Quarterly Financial Data - Unaudited	12 Months Ended
	Dec. 31, 2015
Quaterly Financial Data Unaudited [Abstract]
Quarterly Financial Information [Text Block]	Quarterly Financial Data—Unaudited Dollars in millions 2015 Fourth Third Second First Revenues $ 5,396 $ 5,600 $ 5,369 $ 5,602 Operating income $ 1,972 $ 2,089 $ 1,769 $ 1,894 Net income $ 1,084 $ 1,156 $ 963 $ 1,045 2014 Fourth Third Second First Revenues $ 6,176 $ 5,881 $ 5,735 $ 5,447 Operating income $ 2,097 $ 1,868 $ 1,680 $ 1,368 Net income $ 1,194 $ 1,035 $ 916 $ 724

Significant Accounting Polici25

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Significant Accounting Policies [Abstract]
Consolidation, Policy [Policy Text Block]	Principles of Consolidation The Consolidated Financial Statements include the accounts of BNSF, including its principal subsidiary BNSF Railway. All intercompany accounts and transactions have been eliminated. The Company evaluates its less than majority-owned investments for consolidation pursuant to authoritative accounting guidance related to the consolidation of variable interest entities (VIEs) . The Company consolidates a VIE when it possesses both the power to direct the activities of the VIE that most significantly impact its economic performance and when the Company is either obligated to absorb the losses that could potentially be significant to the VIE or the Company holds the right to receive benefits from the VIE that could potentially be significant to the VIE.
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in accordance with generally accepted accounting principles in the United States of America (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the periods presented. These estimates and assumptions are periodically reviewed by management. Actual results could differ from those estimates.
Revenue Recognition, Policy [Policy Text Block]	Revenue Recognition Transportation revenues are recognized based upon the proportion of service provided as of the balance sheet date, with related expenses recognized as incurred. Revenues from ancillary services are recognized when performed. Customer incentives, which are primarily provided for shipping a specified cumulative volume or shipping to/from specific locations, are recorded as a reduction to revenue on a pro-rata basis based on actual or projected future customer shipments. When using projected shipments, the Company relies on historical trends as well as economic and other indicators to estimate the liability for customer incentives.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	Accounts Receivable, Net Accounts receivable, net includes accounts receivable reduced by an allowance for bill adjustments and uncollectible accounts. The allowance for bill adjustments and uncollectible accounts is based on historical experience as well as any known trends or uncertainties related to customer billing and account collectibility. Allowances for uncollectible accounts are charged off when it is determined that the counterparty will be unable to pay based on the contractual terms of the receivables. Receivables are generally written off against allowances after all reasonable collection efforts are exhausted.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents All short-term investments with original maturities of 90 days or less are considered cash equivalents. Cash equivalents are stated at cost, which approximates market value because of the short maturity of these instruments.
Investment, Policy [Policy Text Block]	Investments in Equity and Fixed Maturity Securities Investments in fixed maturity securities and equity securities are classified at the acquisition date and the classification is re-evaluated at each balance sheet date. Trading securities are investments acquired with the intent to sell in the near term and are carried at fair value. All investments currently held are classified as trading securities and gains or losses are recorded in income.
Inventory, Policy [Policy Text Block]	Materials and Supplies Materials and supplies, which consist mainly of rail, ties and other items for construction and maintenance of property and equipment, as well as diesel fuel, are valued at the lower of average cost or market.
Goodwill And Intangible Assets And Intangible Liabilities Policy [Policy Text Block]	Goodwill and Other Intangible Assets and Liabilities Goodwill is the excess of the cost of an acquired entity over the net of the amounts assigned to assets acquired and liabilities assumed. Goodwill is tested for impairment annually or more frequently if events or circumstances indicate that the carrying amount may not be recoverable. The impairment test involves a two-step process. The first step is to estimate the fair value of the reporting unit through discounting projected future net cash flows. If the carrying amount of a reporting unit, including goodwill, exceeds the estimated fair value, a second step is performed. Under the second step, the identifiable assets and liabilities, including identifiable intangible assets and liabilities, of the reporting unit are estimated at fair value as of the current testing date. The excess of the estimated fair value of the reporting unit over the estimated fair value of net assets establishes the implied value of goodwill. If the carrying amount of goodwill exceeds the implied value of goodwill, an impairment loss is recognized in an amount equal to that excess. Other intangible assets and liabilities are amortized based on the estimated pattern in which the economic benefits are expected to be consumed or on a straight-line basis over their estimated economic lives. Other intangible assets and liabilities are reviewed for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable or realized. See Note 8 for further information related to goodwill and other intangible assets and liabilities.
Property, Plant and Equipment, Policy [Policy Text Block]	Property and Equipment, Net BNSF’s railroad operations are highly capital intensive and its large base of homogeneous, network-type assets turns over on a continuous basis. Each year BNSF develops a capital program for the replacement of assets and for the acquisition or construction of assets intended to enable BNSF to enhance the efficiency of operations, gain strategic benefit or provide new service offerings to customers. Assets purchased or constructed throughout the year are capitalized if they meet applicable minimum units of property criteria. Normal repairs and maintenance are charged to operating expense as incurred, while costs incurred that extend the useful life of an asset, improve the safety of BNSF’s operations, or improve operating efficiency are capitalized. Property and equipment are stated at cost and are depreciated and amortized on a straight-line basis over their estimated useful lives. The Company uses the group method of depreciation in which a single depreciation rate is applied to the gross investment in a particular class of property, despite differences in the service life or salvage value of individual property units within the same class. The Company conducts studies of depreciation rates and the required accumulated depreciation balance as required by the Surface Transportation Board (STB), which is generally every three years for equipment and every six years for track structure and other roadway property. These detailed studies form the basis for the Company's depreciation methods used in accordance with GAAP. There are no differences between assumptions used in determining average service lives between STB reporting and GAAP. Depreciation studies take into account the following factors: • Statistical analysis of historical patterns of use and retirements of each of BNSF’s asset classes; • Evaluation of any expected changes in current operations and the outlook for continued use of the assets; • Evaluation of technological advances and changes to maintenance practices; and • Expected salvage to be received upon retirement. Changes in the estimated service lives of the assets and their related depreciation rates are implemented prospectively. Currently, BNSF is not aware of any specific factors that would cause significant changes in average useful service lives. Under group depreciation, the historical cost net of salvage of depreciable property that is retired or replaced in the ordinary course of business is charged to accumulated depreciation and no gain or loss is recognized. This historical cost of certain assets is estimated as it is impracticable to track individual, homogeneous network-type assets. Historical costs are estimated by deflating current costs using the Producer Price Index (PPI). The PPI was selected because it closely correlates with the major costs of the items comprising the asset classes. Because of the number of estimates inherent in the depreciation and retirement processes and because it is impossible to precisely estimate each of these variables until a group of property is completely retired, BNSF monitors the estimated service lives of its assets and the accumulated depreciation associated with each asset class to ensure its depreciation rates are appropriate. For retirements of depreciable asset classes that do not occur in the normal course of business, a gain or loss may be recognized in operating expense if the retirement meets each of the following conditions: (i) is unusual, (ii) is significant in amount, and (iii) varies significantly from the retirement profile identified through BNSF’s depreciation studies. During the three fiscal years presented, no material gains or losses were recognized due to the retirement of depreciable assets. Gains or losses from disposals of land and non-rail property are recorded at the time of their occurrence. When BNSF purchases an asset, all costs necessary to make the asset ready for its intended use are capitalized. BNSF self-constructs portions of its track structure and rebuilds certain classes of rolling stock. Expenditures that significantly increase asset values or extend useful lives are capitalized. In addition to direct labor and material, certain indirect costs such as materials, small tools and project supervision are capitalized. Annually, a study is performed for the purpose of identifying indirect costs that clearly relate to capital projects. From those studies, an overhead application rate is developed. Indirect project costs are then allocated to capital projects using this overhead application rate. BNSF incurs certain direct labor, contract service and other costs associated with the development and installation of internal-use computer software. Costs for newly developed software or significant enhancements to existing software are typically capitalized. Research, preliminary project, operations, maintenance and training costs are charged to operating expense when the work is performed. Assets held under capital leases are recorded at the lower of the net present value of the minimum lease payments or at the fair value of the leased asset at the inception of the lease. Amortization expense is computed using the straight-line method over the shorter of the estimated useful lives of the asset or the period of the related lease. Leasehold improvements that meet capitalization criteria are capitalized and amortized on a straight-line basis over the lesser of their estimated useful lives or the remaining lease term. Long-lived assets are reviewed for impairment when events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. If impairment indicators are present and the estimated future undiscounted cash flows are less than the carrying value of the long-lived assets, the carrying value is reduced to the estimated fair value as measured by the discounted cash flows.
Property, Plant and Equipment, Planned Major Maintenance Activities, Policy [Policy Text Block]	Planned Major Maintenance Activities BNSF utilizes the deferral method of accounting for leased locomotive overhauls, which includes the refurbishment of the engine and related components. Accordingly, BNSF has established an asset for overhauls that have been performed. This asset, which is included in property and equipment, net in the Consolidated Balance Sheets, is amortized to expense using the straight-line method until the next overhaul is performed or the end of the lease, whichever comes first, typically between six and eight years.
Rail Grinding Costs, Policy [Policy Text Block]	Rail Grinding Costs BNSF uses the direct expense method of accounting for rail grinding costs, under which the Company expenses rail grinding costs as incurred.
Environmental Liabilities, Policy [Policy Text Block]	Environmental Liabilities Liabilities for environmental cleanup costs are initially recorded when BNSF’s liability for environmental cleanup is both probable and reasonably estimable. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information developed in subsequent periods. Estimates for these liabilities are undiscounted.
Personal Injury Claims, Policy [Policy Text Block]	Personal Injury Claims Liabilities for personal injury claims are initially recorded when the expected loss is both probable and reasonably estimable. Subsequent adjustments to initial estimates are recorded as necessary based upon additional information developed in subsequent periods. Liabilities recorded for unasserted personal injury claims, including those related to asbestos, are based on information currently available. Estimates of liabilities for personal injury claims are undiscounted.
Income Tax, Policy [Policy Text Block]	Income Taxes Deferred tax assets and liabilities are measured using the tax rates that apply to taxable income in the period in which the deferred tax asset or liability is expected to be realized or paid. Changes in the Company’s estimates regarding the statutory tax rate to be applied to the reversal of deferred tax assets and liabilities could materially affect the effective tax rate. Valuation allowances are established to reduce deferred tax assets if it is more likely than not that some or all of the deferred tax asset will not be realized. BNSF has not recorded a valuation allowance, as it believes that the deferred tax assets will be fully realized in the future. Investment tax credits are accounted for using the flow-through method. The Company recognizes the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than fifty percent likelihood of being realized upon ultimate settlement. BNSF is included in the U.S. consolidated federal income tax return of Berkshire. BNSF’s tax expense and liabilities have been computed on a stand alone basis, and substantially all of its current federal income taxes payable is remitted each quarter to Berkshire.
Pension and Other Postretirement Plans, Policy [Policy Text Block]	Employment Benefit Plans The Company estimates liabilities and expenses for pension and retiree health and welfare plans. Estimated amounts are based on historical information, current information and estimates regarding future events and circumstances. Significant assumptions used in the valuation of pension and/or retiree health and welfare liabilities include the expected return on plan assets, discount rate, rate of increase in compensation levels and the health care cost trend rate.
Fair Value Measurement, Policy [Policy Text Block]	Fair Value Measurements As defined under authoritative accounting guidance, fair value is the price that would be received to sell an asset or paid to transfer a liability between market participants in the principal market or in the most advantageous market when no principal market exists. Adjustments to transaction prices or quoted market prices may be required in illiquid or disorderly markets in order to estimate fair value. Different valuation techniques may be appropriate under the circumstances to determine the value that would be received to sell an asset or paid to transfer a liability in an orderly transaction. Market participants are assumed to be independent, knowledgeable, able and willing to transact an exchange and not under duress. Nonperformance or credit risk is considered in determining the fair value of liabilities. Considerable judgment may be required in interpreting market data used to develop the estimates of fair value. Accordingly, estimates of fair value presented herein are not necessarily indicative of the amounts that could be realized in a current or future market exchange. The authoritative accounting guidance specifies a three-level hierarchy of valuation inputs which was established to increase consistency, clarity and comparability in fair value measurements and related disclosures. • Level 1–Quoted prices for identical assets or liabilities in active markets that the Company has the ability to access at the measurement date. • Level 2–Quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and model-derived valuations in which all significant inputs are observable market data. • Level 3–Valuations derived from valuation techniques in which one or more significant inputs are unobservable.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Taxes [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Income tax expense was as follows (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Current: Federal $ 1,211 $ 1,190 $ 1,346 State 168 169 206 Total current 1,379 1,359 1,552 Deferred: Federal 1,097 852 609 State 51 89 (26 ) Total deferred 1,148 941 583 Total $ 2,527 $ 2,300 $ 2,135
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	Reconciliation of the U.S. federal statutory income tax rate to the effective tax rate was as follows: Year Ended Year Ended Year Ended December 31, December 31, December 31, U.S. Federal statutory income tax rate 35.0 % 35.0 % 35.0 % State income taxes, net of federal tax benefit 2.2 2.7 2.0 Other, net 0.1 (0.4 ) (1.0 ) Effective tax rate 37.3 % 37.3 % 36.0 %
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	The components of deferred tax assets and liabilities were as follows (in millions): December 31, December 31, Deferred tax liabilities: Property and equipment $ (19,660 ) $ (18,624 ) Other (341 ) (363 ) Total deferred tax liabilities (20,001 ) (18,987 ) Deferred tax assets: Compensation and benefits 328 335 Casualty and environmental 293 307 Pension and retiree health and welfare benefits 126 202 Intangible assets and liabilities 100 132 Long-term debt fair value adjustment under acquisition method accounting 96 117 Other 231 248 Total deferred tax assets 1,174 1,341 Net deferred tax liability $ (18,827 ) $ (17,646 ) Non-current deferred income tax liability $ (19,072 ) $ (18,001 ) Current portion of deferred income taxes 245 355 Net deferred tax liability $ (18,827 ) $ (17,646 )
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 78 $ 56 $ 48 Additions for tax positions related to current year 7 16 16 Additions (reductions) for tax positions taken in prior years (8 ) 13 1 Additions (reductions) for tax positions as a result of: Settlements 1 (1 ) 1 Lapse of statute of limitations (9 ) (6 ) (10 ) Ending balance $ 69 $ 78 $ 56

Investments (Tables)

Investments (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Trading Securities [Table Text Block]	The following table summarizes the fair value of investments held as of December 31, 2015 and December 31, 2014 (in millions): December 31, 2015 December 31, 2014 Debt securities $ 57 $ — Equity securities 63 — Total $ 120 $ —
Realized Gain (Loss) on Investments [Table Text Block]	The following table presents gains and losses recognized in earnings for the Company (in millions): December 31, 2015 December 31, 2014 Gains $ 6 $ — Losses (11 ) — Net Loss $ (5 ) $ —

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2015
Property and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment, net (in millions), and the corresponding ranges of estimated useful lives were as follows: 2015 December 31, December 31, Range of Estimated Useful Life Land for transportation purposes $ 6,037 $ 5,983 — Track structure 21,200 19,562 15 – 50 years Other roadway 24,767 23,026 7 – 100 years Locomotives 7,794 6,621 7 – 35 years Freight cars and other equipment 2,629 2,350 8 – 40 years Computer hardware, software and other 897 522 6 – 9 years Construction in progress 1,031 1,292 — Total cost 64,355 59,356 Less accumulated depreciation and amortization (4,845 ) (3,550 ) Property and equipment, net $ 59,510 $ 55,806

Goodwill and Other Intangible29

Goodwill and Other Intangible Assets and Liablities (Tables)	12 Months Ended
	Dec. 31, 2015
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
Schedule of Finite-Lived Intangible Assets and Liabilities	Intangible assets and liabilities were as follows (in millions): As of December 31, 2015 As of December 31, 2014 Gross Carrying Amount Accumulated Amortization Gross Carrying Amount Accumulated Amortization Intangible assets $ 660 $ 192 $ 2,031 $ 1,519 Intangible liabilities $ 1,403 $ 736 $ 2,056 $ 1,274
Schedule of Finite-Lived Intangible Assets and Liabilities Amortization Expense	Amortization of intangible assets and liabilities was as follows (in millions): December 31, December 31, Amortization of intangible assets $ 58 $ 310 Amortization of intangible liabilities $ 115 $ 179
Schedule of Finite-Lived Intangible Assets and Liabilities, Future Amortization Expense	Amortization of intangible assets and liabilities for the next five years is expected to approximate the following (in millions): Amortization of intangible assets Amortization of intangible liabilities 2016 $ 39 $ 101 2017 $ 36 $ 96 2018 $ 33 $ 90 2019 $ 31 $ 27 2020 $ 31 $ 26

Goodwill and Other Intangible30

Goodwill and Other Intangible Assets and Liablities Goodwill (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill [Line Items]
Business Combination, Segment Allocation [Table Text Block]	The changes in the carrying amount of goodwill were as follows (in millions): December 31, December 31, Beginning balance $ 14,819 $ 14,819 Additions 26 — Ending balance $ 14,845 $ 14,819

Other Assets (Tables)

Other Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Variable Interest Entities	The following table provides information related to this Partnership (in millions): Year Ended Year Ended December 31, 2015 December 31, 2014 Unamortized investment balance classified as Other Assets $ 265 $ 314 Remaining commitment classified as Other Liabilities $ — $ 18 Maximum exposure to loss $ 265 $ 314

Accounts Payable and Other Cu32

Accounts Payable and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Payables and Accruals [Abstract]
Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]	Accounts payable and other current liabilities consisted of the following (in millions): December 31, December 31, Compensation and benefits payable $ 776 $ 789 Property and income tax liabilities 337 330 Capital expenditure estimated liabilities 317 195 Accounts payable 292 344 Accrued interest 286 265 Customer incentives 135 151 Casualty and environmental liabilities 135 140 Rents and leases 111 158 Other 855 1,063 Total $ 3,244 $ 3,435

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	Debt outstanding was as follows (in millions): December 31, 2015 a December 31, 2014 a Notes and debentures, due 2016 to 2097 $ 20,082 4.9 % $ 17,838 5.0 % Equipment obligations, due 2016 to 2028 564 3.7 96 5.5 Capitalized lease obligations, due 2016 to 2029 660 6.1 745 6.1 Mortgage bonds, due 2020 to 2047 81 4.5 81 4.5 Financing obligations, due 2016 to 2028 237 6.3 251 6.3 Unamortized fair value adjustment under acquisition method accounting, discount and other, net 113 193 Total 21,737 19,204 Less current portion of long-term debt (389 ) 6.4 % (366 ) 5.2 % Long-term debt $ 21,348 $ 18,838 a Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014 , respectively. Maturities are as of December 31, 2015 .
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table provides fair value information for the Company’s debt obligations including principal cash flows, related weighted average interest rates by contractual maturity dates and fair value. The Company had no outstanding variable rate debt at December 31, 2015 . December 31, 2015 Maturity Date Total Including Capital Leases Total Excluding Capital Leases a,b Fair Value Excluding Capital Leases b 2016 2017 2018 2019 2020 Thereafter Fixed-rate debt (in millions) $389 $734 $738 $835 $570 $18,471 $21,737 $21,033 $21,996 Average interest rate 6.4% 5.6% 5.7% 4.8% 5.7% 4.8% 4.9% a Amount also excludes unamortized fair value adjustment under acquisition method accounting related to capital leases. b Amount also excludes unamortized gains on interest rate swaps.
Schedule of Guarantor Obligations	Debt and other obligations of non-consolidated entities guaranteed by the Company as of December 31, 2015 , were as follows (dollars in millions): Guarantees BNSF Ownership Percentage Principal Amount Guaranteed Maximum Future Payments Maximum Recourse Amount a Remaining Term (in years) Capitalized Obligations Kinder Morgan Energy Partners, L.P. 0.5 % $ 190 $ 190 $ — Termination of Ownership $ 2 b Chevron Phillips Chemical Company LP — % N/A d N/A d N/A d 2 $ 3 c a Reflects the maximum amount the Company could recover from a third party other than the counterparty. b Reflects capitalized obligations that are recorded on the Company’s Consolidated Balance Sheet. c Reflects the asset and corresponding liability for the fair value of these guarantees required by authoritative accounting guidance related to guarantees. d There is no cap to the liability that can be sought from BNSF for BNSF’s negligence or the negligence of the indemnified party. However, BNSF could receive reimbursement from certain insurance policies if the liability exceeds a certain amount.

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Loss Contingencies [Line Items]
Schedule of Future Minimum Lease Payments for Capital and Operating Leases [Table Text Block]	Future minimum lease payments as of December 31, 2015 , are summarized as follows (in millions): December 31, Capital Leases Operating Leases a 2016 $ 189 $ 576 2017 76 531 2018 73 472 2019 70 443 2020 68 444 Thereafter 361 1,526 Total 837 $ 3,992 Less amount representing interest (177 ) Present value of minimum lease payments $ 660 a Excludes leases having non-cancelable lease terms of less than one year and per diem leases.
Schedule of Loss Contingencies by Contingency	The following table summarizes the activity in the Company’s accrued obligations for asbestos and other personal injury matters (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 375 $ 387 $ 462 Accruals 81 61 21 Payments (81 ) (73 ) (96 ) Ending balance $ 375 $ 375 $ 387
Accrued Obligations for Environmental Matters	The following table summarizes the activity in the Company’s accrued obligations for environmental matters (in millions): Year Ended Year Ended Year Ended December 31, December 31, December 31, Beginning balance $ 404 $ 435 $ 458 Accruals 4 13 19 Payments (39 ) (44 ) (42 ) Ending balance $ 369 $ 404 $ 435

Employment Benefit Plans (Table

Employment Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Defined Benefit Plan Disclosure [Line Items]
Schedule of Net Benefit Costs	Components of the net (benefit) cost for certain employee benefit plans were as follows (in millions): Pension Benefits Year Ended Year Ended Year Ended December 31, December 31, December 31, Service cost $ 48 $ 38 $ 47 Interest cost 90 95 89 Expected return on plan assets (138 ) (134 ) (124 ) Amortization of prior service credits (1 ) (1 ) — Amortization of net loss 2 1 17 Settlements (1 ) (1 ) (1 ) Net (benefit) cost recognized $ — $ (2 ) $ 28 Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended December 31, December 31, December 31, Service cost $ 1 $ 1 $ 1 Interest cost 10 11 12 Amortization of prior service credits (2 ) (2 ) (1 ) Amortization of net loss 2 1 5 Net cost recognized $ 11 $ 11 $ 17
Schedule of Net Funded Status [Table Text Block]	The following table shows the change in projected benefit obligation (in millions): Pension Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 2,452 $ 2,220 Service cost 48 38 Interest cost 90 95 Actuarial loss (gain) (111 ) 256 Benefits paid (145 ) (141 ) Administrative expenses (1 ) (1 ) Settlements (13 ) (15 ) Projected benefit obligation at end of period 2,320 2,452 Component representing future salary increases (146 ) (146 ) Accumulated benefit obligation at end of period $ 2,174 $ 2,306 Retiree Health and Welfare Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 280 $ 272 Service cost 1 1 Interest cost 10 11 Plan participants’ contributions 5 6 Actuarial loss (gain) (13 ) 13 Benefits paid (25 ) (23 ) Projected benefit obligation at end of period $ 258 $ 280 BNSF’s pension plans had plan assets in excess of accumulated benefit obligations and projected benefit obligations in excess of plan assets at December 31, 2015 and December 31, 2014 . The following tables show the change in plan assets of the plans (in millions): Pension Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ 2,342 $ 2,490 Actual return on plan assets 95 (3 ) Employer contributions a 11 12 Benefits paid (145 ) (141 ) Administrative expenses (1 ) (1 ) Settlements (13 ) (15 ) Fair value of plan assets at measurement date $ 2,289 $ 2,342 a Other than contributions to the BNSF Retirement Plan, employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows. Retiree Health and Welfare Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ — $ — Employer contributions a 20 17 Plan participants’ contributions 5 6 Benefits paid (25 ) (23 ) Fair value of plan assets at measurement date $ — $ — a Employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows. The following table shows the funded status, defined as plan assets less the projected benefit obligation (in millions): Pension Benefits Retiree Health and Welfare Benefits December 31, December 31, December 31, December 31, Funded status (plan assets less projected benefit obligations) $ (31 ) $ (110 ) $ (258 ) $ (280 )
Schedule of Amounts Recognized in Other Comprehensive Income (Loss) [Table Text Block]	The following table shows the pre-tax change in AOCI attributable to the components of the net cost and the change in benefit obligation (in millions): Pension Benefits Year Ended Year Ended Year Ended Change in AOCI December 31, December 31, December 31, Beginning balance $ 34 $ 427 $ (330 ) Amortization of net loss 2 1 17 Amortization of prior service credits (1 ) (1 ) — Prior service credits — — 7 Actuarial (loss) gain 68 (392 ) 734 Settlements (1 ) (1 ) (1 ) Ending balance $ 102 $ 34 $ 427 Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended Change in AOCI December 31, December 31, December 31, Beginning balance $ (34 ) $ (20 ) $ (60 ) Amortization of net loss 2 1 5 Amortization of prior service credits (2 ) (2 ) (1 ) Prior service credits — — 7 Actuarial (loss) gain 13 (13 ) 29 Ending balance $ (21 ) $ (34 ) $ (20 )
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	Pre-tax amounts currently recognized in AOCI consist of the following (in millions): Pension Benefits Retiree Health and Welfare Benefits 2015 2014 2015 2014 Net gain (loss) $ 99 $ 29 $ (28 ) $ (43 ) Prior service credits 5 6 7 9 Settlements (2 ) (1 ) — — Pre-tax amount recognized in AOCI at December 31, $ 102 $ 34 $ (21 ) $ (34 ) After-tax amount recognized in AOCI at December 31, $ 63 $ 21 $ (13 ) $ (21 )
Schedule of Assumptions Used [Table Text Block]	The assumptions used in accounting for the BNSF plans were as follows: Pension Benefits Year Ended Year Ended Year Ended Assumptions Used to Determine Net Cost December 31, December 31, December 31, Discount rate 3.79 % 4.50 % 3.75 % Expected long-term rate of return on plan assets 6.60 % 6.75 % 6.75 % Rate of compensation increase 3.80 % 3.80 % 3.80 % Retiree Health and Welfare Benefits Year Ended Year Ended Year Ended Assumptions Used to Determine Net Cost December 31, December 31, December 31, Discount rate 3.69 % 4.50 % 3.75 % Rate of compensation increase 3.80 % 3.80 % 3.80 % Pension Benefits Retiree Health and Welfare Benefits Assumptions Used to Determine Benefit Obligations December 31, December 31, December 31, December 31, Discount rate 4.22 % 3.79 % 4.09 % 3.69 % Rate of compensation increase 3.80 % 3.80 % 3.80 % 3.80 %
Sensitivity analysis of impact on future net benefit cost resulting from hypothetical change in assumptions [Text Block]	The following table is an estimate of the impact on future net benefit cost that could result from hypothetical changes to the most sensitive assumptions, the discount rate and rate of return on plan assets: Sensitivity Analysis Change in Net Benefit Cost Hypothetical Discount Rate Change Pension Retiree Health and Welfare 50 basis point decrease $ 1 million increase $ 1 million increase 50 basis point increase $ 1 million decrease $ 1 million decrease Hypothetical Rate of Return on Plan Assets Change Pension 50 basis point decrease $ 11 million increase 50 basis point increase $ 11 million decrease
Schedule of Health Care Cost Trend Rates [Table Text Block]	The following table presents assumed health care cost trend rates: Year Ended Year Ended Year Ended December 31, December 31, December 31, Assumed health care cost trend rate for next year (participants over 65) a 3.00 % 3.00 % 3.00 % Assumed health care cost trend rate for next year (participants under 65) 7.70 % 7.90 % 8.20 % Rate to which health care cost trend rate for participants under 65 is expected to decline and remain 4.50 % 4.50 % 4.50 % Year that the rate reaches the ultimate trend rate 2038 2028 2028 a Effective January 1, 2013, Medicare-eligible retirees who are enrolled in the retiree medical program received a contribution to a Health Reimbursement Account, which can be used to reimburse plan participants for health insurance premiums and to pay eligible out-of-pocket expenses.
Schedule of Effect of One-Percentage-Point Change in Assumed Health Care Cost Trend Rates [Table Text Block]	A one percentage point change in assumed health care cost trend rates would have the following effects (in millions): One Percentage- Point Increase One Percentage- Point Decrease Effect on total service and interest cost $ 1 $ (1 ) Effect on postretirement benefit obligation $ 19 $ (16 )
Schedule of Allocation of Plan Assets [Table Text Block]	The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2015 , based on the inputs used to value them (in millions): Total as of Asset Category December 31, Level 1 Inputs a Level 2 Inputs a Level 3 Inputs a Equity securities: b U.S. $ 2,001 $ 2,001 $ — $ — International 59 59 — — Corporate debt securities 28 — 28 — Registered investment companies 19 19 — — U.S. government debt securities 12 — 12 — Collateralized obligations and mortgage backed securities (MBS) 3 — 3 — Cash and cash equivalents 167 3 164 — Total c $ 2,289 $ 2,082 $ 207 $ — a See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs. b As of December 31, 2015, three equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 47 percent of total plan assets. c Excludes less than $1 million accrued for dividend and interest receivable. Comparative Prior Year Information The following table summarizes the investments of BNSF’s funded pension plans as of December 31, 2014 , based on the inputs used to value them (in millions): Total as of Asset Category December 31, Level 1 Inputs a Level 2 Inputs a Level 3 Inputs a Equity securities: b U.S. $ 2,091 $ 2,091 $ — $ — International 77 77 — — Corporate debt securities 30 — 30 — Registered investment companies 28 28 — — U.S. government debt securities 13 — 13 — Collateralized obligations and mortgage backed securities (MBS) 6 — 6 — Cash and cash equivalents 97 — 97 — Total c $ 2,342 $ 2,196 $ 146 $ — a See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs. b As of December 31, 2014, three equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 43 percent of total plan assets. c Excludes less than $1 million accrued for dividend and interest receivable.
Schedule of Expected Benefit Payments Years 2015 - 2024 [Table Text Block]	The following table shows expected benefit payments from its defined benefit pension plans and expected claim payments for the retiree health and welfare plan for the next five fiscal years and the aggregate five years thereafter (in millions): Fiscal year Expected Pension Plan Benefit Payments a Expected Retiree Health and Welfare Payments 2016 $ 168 $ 21 2017 $ 156 $ 20 2018 $ 155 $ 20 2019 $ 153 $ 19 2020 $ 151 $ 18 2021-2025 $ 693 $ 81 a Primarily consists of the BNSF Retirement Plan payments, which are made from the plan trust and do not represent an immediate cash outflow to the Company.

Related Party Transactions Rela

Related Party Transactions Related Party Transactions (Tables)	12 Months Ended
	Dec. 31, 2015
Related Party Transactions [Abstract]
Schedule of Related Party Transactions [Table Text Block]	BNSF engages in various transactions with related parties in the ordinary course of business. The following table summarizes revenues earned by BNSF for services provided to related parties and expenditures to related parties (in millions): Year Ended Year Ended Year Ended December 31, 2015 December 31, 2014 December 31, 2013 Revenues $ 178 $ 148 $ 150 Expenditures $ 298 $ 297 $ 272

Accumulated Other Comprehensi37

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2015
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The following tables provide the components of AOCI by component (in millions): Pension and Retiree Health and Welfare Benefit Items a Equity Method Investments Total Balance at December 31, 2014 $ — $ (2 ) $ (2 ) Other comprehensive income before reclassifications 50 — 50 Amounts reclassified from AOCI — — — Balance at December 31, 2015 $ 50 $ (2 ) $ 48 Balance at December 31, 2013 $ 251 $ (6 ) $ 245 Other comprehensive (loss) income before reclassifications (250 ) 4 (246 ) Amounts reclassified from AOCI (1 ) — (1 ) Balance at December 31, 2014 $ — $ (2 ) $ (2 ) a Amounts are net of tax. See Note 13 for additional details.
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block]	Reclassifications out of AOCI b Year Ended Year Ended Details about AOCI Components December 31, 2015 December 31, 2014 Income Statement Line Item Amortization of pension and retiree health and welfare benefit items Actuarial losses $ (4 ) $ (2 ) c Prior service credits 3 3 c (1 ) 1 Total before tax 1 — Tax (expense) / benefit Total reclassifications for the period $ — $ 1 Net of tax b Amounts in parenthesis indicate debits to the income statement. c This accumulated other comprehensive income component is included in the computation of net periodic pension and retiree health and welfare cost (see Note 13 for additional details).

Quarterly Financial Data - Un38

Quarterly Financial Data - Unaudited (Tables)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Quaterly Financial Data Unaudited [Abstract]
Schedule of Quarterly Financial Information [Table Text Block]	2015 Fourth Third Second First Revenues $ 5,396 $ 5,600 $ 5,369 $ 5,602 Operating income $ 1,972 $ 2,089 $ 1,769 $ 1,894 Net income $ 1,084 $ 1,156 $ 963 $ 1,045	2014 Fourth Third Second First Revenues $ 6,176 $ 5,881 $ 5,735 $ 5,447 Operating income $ 2,097 $ 1,868 $ 1,680 $ 1,368 Net income $ 1,194 $ 1,035 $ 916 $ 724

The Company (Details)

The Company (Details)	12 Months Ended
	Dec. 31, 2015	Feb. 12, 2010
Nature Of Operations [Line Items]
Rail Route Network Distance	32,500
Number of States in which Entity Operates	28
Number of Canadian Provinces In Which Entity Operates	3
Consumer Products [Member]
Nature Of Operations [Line Items]
Percentage of Total Freight Revenues	31.00%
Industrial Products [Member]
Nature Of Operations [Line Items]
Percentage of Total Freight Revenues	27.00%
Coal [Member]
Nature Of Operations [Line Items]
Percentage of Total Freight Revenues	22.00%
Agricultural Products [Member]
Nature Of Operations [Line Items]
Percentage of Total Freight Revenues	20.00%
Northern Sante Fe Corporation [Member]
Nature Of Operations [Line Items]
Business Combination, Step Acquisition, Remaining Equity Interest Acquired, Percentage		100.00%

Accounting Pronouncements ASU 2

Accounting Pronouncements ASU 2015-03 Simplifying the Presentation of Debt Issuance Costs (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Adjustments for New Accounting Pronouncement [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Unamortized Debt Issuance Expense	$ 92	$ 76

Income Taxes Income Tax Expense

Income Taxes Income Tax Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Contingency [Line Items]
Current Federal Tax Expense (Benefit)	$ 1,211	$ 1,190	$ 1,346
Current State and Local Tax Expense (Benefit)	168	169	206
Current Income Tax Expense (Benefit)	1,379	1,359	1,552
Deferred Federal Income Tax Expense (Benefit)	1,097	852	609
Deferred State and Local Income Tax Expense (Benefit)	51	89	(26)
Deferred Income Tax Expense (Benefit)	1,148	941	583
Income Tax Expense (Benefit), Continuing Operations	$ 2,527	$ 2,300	$ 2,135

Income Taxes Reconciliation of

Income Taxes Reconciliation of Statutory and Effective Tax Rates (Details)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]
Federal Statutory Income Tax Rate	35.00%	35.00%	35.00%
State income taxes, net of federal tax benefit	2.20%	2.70%	2.00%
Other, net	0.10%	(0.40%)	(1.00%)
Effective Tax Rate	37.30%	37.30%	36.00%

Income Taxes Components of Defe

Income Taxes Components of Deferred Tax Assets / (Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Components of Deferred Tax Assets and Liabilities [Line Items]
Deferred Tax Liabilities, Property and Equipment	$ (19,660)	$ (18,624)
Deferred Tax Liabilities, Other	(341)	(363)
Deferred Tax Liabilities, Gross	(20,001)	(18,987)
Deferred Tax Assets, Tax Deferred Expense, Compensation and Benefits	328	335
Deferred Tax Assets, Tax Deferred Expense, Casualty and environmental	293	307
Deferred Tax Asset, Tax Deferred Expense, Intangible Assets and Liabilities	100	132
Deferred Tax Assets, Tax Deferred Expense, Long-term Debt Fair Value Adjustment	96	117
Deferred Tax Asset, Deferred Tax Expense, Pension and Retiree Health and Welfare Benefits	126	202
Deferred Tax Assets, Other	231	248
Deferred Tax Assets, Gross	1,174	1,341
Deferred Tax Liabilities, Net	(18,827)	(17,646)
Deferred Tax Liabilities, Net, Noncurrent	(19,072)	(18,001)
Deferred Tax Assets, Net, Current	$ 245	$ 355

Income Taxes Reconciliaton of C

Income Taxes Reconciliaton of Changes in Unrecognized Tax Benefits Liabilities / (Assets) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning Balance	$ 78	$ 56	$ 48
Additions for tax positions related to current year	7	16	16
Additions for tax positions taken in prior years		13	1
Reductions for tax positions taken in prior years	(8)
Additions for tax positions as a result of settlements	1		1
Reductions for tax positions as a result of settlements		(1)
Reductions for tax positions as a result of lapse of statute of limitations	(9)	(6)	(10)
Ending Balance	69	$ 78	$ 56
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	$ 38

Income Taxes Interest and Penal

Income Taxes Interest and Penalties (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Examination [Line Items]
Income Tax Examination, Description	All U.S. federal income tax returns of BNSF are closed for audit through the tax period ending February 12, 2010. BNSF is currently under examination for the period February 13 - December 31, 2010 and years 2011, 2012 and 2013.
Total accrued liabilities for interest and penalites	$ 5	$ 8
Total interest and penalties recognized as expense (benefit)	$ (4)	$ 3	$ (1)

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Allowance for Bill Adjustments and Doubtful Accounts Receivable, Current	$ 74	$ 56
Accounts Receivable, Current, Greater than 90 Days Past Due	$ 50	$ 35

Investments (Details)

Investments (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Trading Securities, Debt	$ 57	$ 0
Trading Securities, Equity	63	0
Trading Securities	120	0
Trading Securities, Recognized Gain	6	0
Trading Securities, Recognized Loss	(11)	0
Trading Securities, Recognized Gain (Loss)	$ (5)	$ 0

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 64,355	$ 59,356
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(4,845)	(3,550)
Property, Plant and Equipment, Net	59,510	55,806
Interest Costs Capitalized	34	30	$ 29
Property and Equipment under Capital Lease [Member]
Property, Plant and Equipment [Line Items]
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	(362)	(374)
Capital Leased Asset, Net	814	854
Land [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,037	5,983
Track Structure [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	21,200	19,562
Other Roadway [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	24,767	23,026
Locomotives [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	7,794	6,621
Freight Cars and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	2,629	2,350
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	897	522
Construction in Progress [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 1,031	$ 1,292
Minimum [Member] | Track Structure [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	15 years
Minimum [Member] | Other Roadway [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Minimum [Member] | Locomotives [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Minimum [Member] | Freight Cars and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	8 years
Minimum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	6 years
Maximum [Member] | Track Structure [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	50 years
Maximum [Member] | Other Roadway [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	100 years
Maximum [Member] | Locomotives [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	35 years
Maximum [Member] | Freight Cars and Other Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	40 years
Maximum [Member] | Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	9 years

Goodwill and Other Intangible49

Goodwill and Other Intangible Assets and Liablities Schedule of Goodwill (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill, Impairment Loss	$ 0	$ 0	$ 0
Goodwill, Impaired, Accumulated Impairment Loss	0	0
Goodwill [Roll Forward]
Goodwill, Beginning Balance	14,819	14,819
Goodwill, Acquired During Period	26	0
Goodwill, Ending Balance	$ 14,845	$ 14,819	$ 14,819

Goodwill and Other Intangible50

Goodwill and Other Intangible Assets and Liablities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Intangible assets, gross carrying amount	$ 660	$ 2,031
Intangible assets, accumulated amortization	192	1,519
Intangible liabilities, gross carrying amount	1,403	2,056
Intangible liabilities, accumulated amortization	736	1,274
Amortization of Intangible Assets	58	310
Amortization of intangible Liabilities	115	$ 179
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Amortization of intangible assets, 2016	39
Amortization of intangible liabilities, 2016	101
Amortization of intangible assets, 2017	36
Amortization of intangible liabilities, 2017	96
Amortization of intangible assets, 2018	33
Amortization of intangible liabilities, 2018	90
Amortization of intangible assets, 2019	31
Amortization of intangible liabilities, 2019	27
Amortization of intangible assets, 2020	31
Amortization of intangible liabilities, 2020	$ 26

Other Assets (Details)

Other Assets (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jul. 31, 2010	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Variable Interest Entity [Line Items]
Unconsolidated Partnership, assets		$ 315	$ 355
Impairment losses incurred during the year		0	0	$ 0
Variable Interest Entity, Not Primary Beneficiary
Variable Interest Entity [Line Items]
Company limited partner holding interest, percentage	99.90%
Affordable Housing Tax Credits and Other Tax Benefits, Amount		29	35
Unamortized investment balance classified as Other Assets		265	314
Remaining commitments classified as Other Liabilities		0	18
Maximum exposure to loss		$ 265	$ 314
Variable Interest Entity, Primary Beneficiary
Variable Interest Entity [Line Items]
General partner holding interest, percentage	0.10%

Accounts Payable and Other Cu52

Accounts Payable and Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Accounts Payable and Other Current Liablities [Line Items]
Compensation and benefits payable	$ 776	$ 789
Property and income tax liabilities	337	330
Capital expenditure estimated liabilities	317	195
Accounts payable	292	344
Accrued interest	286	265
Customer incentives	135	151
Casualty and environmental liabilities	135	140
Rents and leases	111	158
Other	855	1,063
Total	$ 3,244	$ 3,435

Debt Debt Outstanding (Details)

Debt Debt Outstanding (Details) - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total Debt	[1]	$ 21,737	$ 19,204
Total Debt, Weighted Average Interest Rate		4.90%
Current portion of debt	[1]	$ (389)	$ (366)
Short-term Debt, Weighted Average Interest Rate	[1]	6.40%	5.20%
Total long-term debt	[1]	$ 21,348	$ 18,838
Notes and Debentures [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 20,082	$ 17,838
Total Debt, Weighted Average Interest Rate	[1]	4.90%	5.00%
Equipment Obligations [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 564	$ 96
Total Debt, Weighted Average Interest Rate	[1]	3.70%	5.50%
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 660	$ 745
Total Debt, Weighted Average Interest Rate	[1]	6.10%	6.10%
Mortgage Bonds [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 81	$ 81
Total Debt, Weighted Average Interest Rate	[1]	4.50%	4.50%
Financing Obligation [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 237	$ 251
Total Debt, Weighted Average Interest Rate	[1]	6.30%	6.30%
Unamortized Fair Value Adjustment [Member]
Debt Instrument [Line Items]
Total Debt	[1]	$ 113	$ 193
[1]	Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014, respectively. Maturities are as of December 31, 2015.

Debt Debt Obligation Maturities

Debt Debt Obligation Maturities (Details) - USD ($) $ in Millions		Dec. 31, 2015	Dec. 31, 2014
Debt Maturities [Abstract]
Debt maturities - 2016		$ 389
Debt maturities - 2017		734
Debt maturities - 2018		738
Debt maturities - 2019		835
Debt maturities - 2020		570
Debt maturities - Thereafter		18,471
Total Debt	[1]	21,737	$ 19,204
Total Debt excluding capital leases	[2],[3]	21,033
Total Debt excluding capital leases, Fair Value	[3]	21,996	$ 20,543
Long-term Debt, Percentage Bearing Variable Interest, Amount		$ 0
Weighted Average Interest Rate on Debt and Capital Lease Obligations [Abstract]
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2016		6.40%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2017		5.60%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2018		5.70%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2019		4.80%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2020		5.70%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - Thereafter		4.80%
Total Debt, Weighted Average Interest Rate		4.90%
[1]	Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014, respectively. Maturities are as of December 31, 2015.
[2]	Amount also excludes unamortized fair value adjustment under acquisition method accounting related to capital leases.
[3]	Amount also excludes unamortized gains on interest rate swaps.

Debt Notes and Debentures (Deta

Debt Notes and Debentures (Details) - USD ($) $ in Millions		Dec. 31, 2015	Aug. 31, 2015	Apr. 30, 2015	Mar. 31, 2015	Aug. 31, 2014	Mar. 31, 2014	Aug. 31, 2013	Mar. 31, 2013
Debt Instrument [Line Items]
Total Debt excluding capital leases	[1],[2]	$ 21,033
Mortgage Bonds [Member]
Debt Instrument [Line Items]
Total Debt excluding capital leases	[3]	81
Junior Subordinated Debt [Member]
Debt Instrument [Line Items]
Subordinated notes related to financial covenants		500
Corporate Debt Securities | Three Point Six Five Zero Percent Debentures Due September 1, 2025 [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount			$ 350
Debt instrument interest rate			3.65%
Corporate Debt Securities | Four Point Seven Zero Zero Percent Debentures Due September 1, 2045 [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount			$ 650
Debt instrument interest rate			4.70%
Corporate Debt Securities | Three Point Zero Zero Zero Percent Debentures Due April 1, 2025 [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount					$ 500
Debt instrument interest rate					3.00%
Corporate Debt Securities | Four Point One Five Zero Percent Debentures Due April 1, 2045 [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount					$ 1,000
Debt instrument interest rate					4.15%
Corporate Debt Securities | Three Point Four Zero Zero Percent Debentures Due September 1, 2024 [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount						$ 700
Debt instrument interest rate						3.40%
Corporate Debt Securities | Four Point Five Five Zero Percent Debentures Due September 1, 2044 [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount						$ 800
Debt instrument interest rate						4.55%
Corporate Debt Securities | Three Point Seven Five Zero Percent Debentures Due April 1, 2024 [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount							$ 500
Debt instrument interest rate							3.75%
Corporate Debt Securities | Four Point Nine Zero Zero Percent Debentures Due April 1, 2044 [Member] [Member]
Debt Instrument [Line Items]
Debt Instrument issued amount							$ 1,000
Debt instrument interest rate							4.90%
Corporate Debt Securities | Three Point Eight Five Percent Debentures Due September 1, 2023 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument issued amount								$ 800
Debt instrument interest rate								3.85%
Corporate Debt Securities | Five Point One Five Percent Debentures Due September 1, 2043 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument issued amount								$ 700
Debt instrument interest rate								5.15%
Corporate Debt Securities | Three Point Zero Zero Percent Debentures Due March 15, 2023 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument issued amount									$ 700
Debt instrument interest rate									3.00%
Corporate Debt Securities | Four Point Four Five Percent Debentures Due March 15, 2043 [Member] [Domain]
Debt Instrument [Line Items]
Debt Instrument issued amount									$ 800
Debt instrument interest rate									4.45%
SEC Debt Shelf Registration
Debt Instrument [Line Items]
The board of managers authorized additional debt securities for issuance				$ 3,000
Remaining amount of debt securities that may be issued		$ 2,250
[1]	Amount also excludes unamortized fair value adjustment under acquisition method accounting related to capital leases.
[2]	Amount also excludes unamortized gains on interest rate swaps.
[3]	Amounts represent debt outstanding and weighted average effective interest rates for 2015 and 2014, respectively. Maturities are as of December 31, 2015.

Debt Debt Equipment Obligation

Debt Debt Equipment Obligation (Details) - Equipment Trust Certificate [Member] - Three Point Four Four Two Percent 13-Year Equipment Obligation [Member] $ in Millions	Jun. 30, 2015USD ($)
Debt Instrument [Line Items]
Debt Instrument issued amount	$ 500
Debt instrument interest rate	3.442%

Debt Debt Capital Leases (Detai

Debt Debt Capital Leases (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Long-term Debt, Percentage Bearing Variable Interest, Amount	$ 0
Capital Lease Obligations [Member]
Debt Instrument [Line Items]
Capital leases entered into to finance maintenance of way and other vehicles and equipment	$ 0	$ 0	$ 0

Debt Guarantees (Details)

Debt Guarantees (Details) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Kinder Morgan Energy Partners, L.P. | Payment Guarantee
Guarantor Obligations [Line Items]
BNSF Ownership Percentage	0.50%
Principal Amount Guaranteed	$ 190
Maximum Future Payments	190
Maximum Recourse Amount	0	[1]
Capitalized Obligations	$ 2	[2]
Chevron Phillips Chemical Company, LP | Indemnification Agreement
Guarantor Obligations [Line Items]
BNSF Ownership Percentage	0.00%
Remaining Term (in years)	2 years
Capitalized Obligations	$ 3	[3]
[1]	Reflects the maximum amount the Company could recover from a third party other than the counterparty.
[2]	Reflects capitalized obligations that are recorded on the Company’s Consolidated Balance Sheet.
[3]	Reflects the asset and corresponding liability for the fair value of these guarantees required by authoritative accounting guidance related to guarantees.

Debt Variable Interest Entities

Debt Variable Interest Entities - Leases (Details) $ in Millions	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
Future minimum lease payments	$ 3,992	[1]
Variable Interest Entity, Not Primary Beneficiary | Equipment
Operating Leased Assets [Line Items]
Future minimum lease payments	$ 3,000
[1]	Excludes leases having non-cancelable lease terms of less than one year and per diem leases.

Commitments and Contingencies L

Commitments and Contingencies Lease Commitments - Future Minimum Lease Payments (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Schedule of Future Minimum Lease Payments for Capital and Operating Leases [Line Items]
Rent Expense for Operating Leases		$ 627	$ 628	$ 594
Capital Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Minimum capital lease payments - 2016		189
Minimum capital lease payments - 2017		76
Minimum capital lease payments - 2018		73
Minimum capital lease payments - 2019		70
Minimum capital lease payments - 2020		68
Minimum capital lease payments - Thereafter		361
Total minimum capital leases payments		837
Capital lease payments - amount representing interest		(177)
Present value of minimum capital lease payments		660
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Minimum operating lease payments - 2016	[1]	576
Minimum operating lease payments - 2017	[1]	531
Minimum operating lease payments - 2018	[1]	472
Minimum operating lease payments - 2019	[1]	443
Minimum operating lease payments - 2020	[1]	444
Minimum operating lease payments - Thereafter	[1]	1,526
Total minimum operating lease payments	[1]	$ 3,992
[1]	Excludes leases having non-cancelable lease terms of less than one year and per diem leases.

Commitments and Contingencies

Commitments and Contingencies - Personal Injury (Details) - USD ($) $ in Millions	9 Months Ended			12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Loss Contingency Accrual [Roll Forward]
Beginning balance	$ 140			$ 140
Ending balance				135	$ 140
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents				$ 2,329	2,384	$ 2,225	$ 1,794
Asbestos, non-malignant [Member]
Asbestos and Personal Injury [Abstract]
Percent of total number of future asbestos claims				80.00%
Percent of total cost of future asbestos claims				45.00%
Unasserted Claim
Asbestos and Personal Injury [Abstract]
Percent of future unasserted asbestos claims to be filed within the next ten years				65.00%
Percent of future unasserted asbestos claims to be filed within the next fifteen years				80.00%
Percent of future unasserted asbestos claims to be filed within the next twenty-five years				95.00%
Length in Years for 65 Percent of Future Unasserted Asbestos Claims to be Filed				10 years
Length in Years for 80 Percent of Future Unasserted Asbestos Claims to be Filed				15 years
Length in Years for 95 Percent of Future Unasserted Claims to be Filed				25 years
Personal Injury
Asbestos and Personal Injury [Abstract]
Future costs to settle personal injury claims, minimum				$ 330
Future costs to settle personal injury claims, maximum				445
Loss Contingency Accrual [Roll Forward]
Beginning balance	375	$ 387	$ 462	375	387	462
Accruals				81	61	21
Payments				(81)	(73)	(96)
Ending balance				375	375	$ 387
Time Deposits, and Money Market Funds [Member] | BNSF Insurance Company
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents				410	485
Current Liabilities [Member]
Asbestos and Personal Injury [Abstract]
Accrued obligations for asbestos and other personal injury matters, current liabilities				$ 85	$ 80
Asbestos Issue [Member]
Asbestos and Personal Injury [Abstract]
Increase in personal injury expense	$ 5
Decrease in personal injury expense		$ 2
No change was recorded in personal injury expense			$ 0

Commitments and Contingencies62

Commitments and Contingencies - Environmental (Details) $ in Millions	3 Months Ended			12 Months Ended
	Sep. 30, 2015USD ($)	Sep. 30, 2014USD ($)	Sep. 30, 2013USD ($)	Dec. 31, 2015USD ($)sites	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Loss Contingencies [Line Items]
Accrued obligations for environmental matters, current liabilities				$ 50	$ 60
Estimated time frame for accrued cost distributions				10 years
Environmental Issue
Loss Contingencies [Line Items]
Number of alleged environmental contamination sites (in sites) | sites				223
Number of environmental superfund sites (in sites) | sites				18
Liability for third-party tort claims				$ 12	15
Additional Expense Based on Actuarial Study Results	$ 7	$ 5	$ 12
Future costs for environmental liabilities, minimum				285
Future costs for environmental liabilities, maximum				500
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance				404	435	$ 458
Accruals				4	13	19
Payments				(39)	(44)	(42)
Ending balance				$ 369	$ 404	$ 435

Employment Benefit Plans Net Co

Employment Benefit Plans Net Cost (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plan [Member]
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	$ 48	$ 38	$ 47
Interest cost	90	95	89
Expected return on plan assets	(138)	(134)	(124)
Amortization of prior service credits	(1)	(1)	0
Amortization of net loss	2	1	17
Settlements	(1)	(1)	(1)
Net (benefit) cost recognized	0	(2)	28
Retiree Health and Welfare Benefits
Defined Benefit Plan, Net Periodic Benefit Cost [Abstract]
Service cost	1	1	1
Interest cost	10	11	12
Amortization of prior service credits	(2)	(2)	(1)
Amortization of net loss	2	1	5
Net (benefit) cost recognized	$ 11	$ 11	$ 17

Employment Benefit Plans Change

Employment Benefit Plans Change in Benefit Obligation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plan [Member]
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation at beginning of period	$ 2,452	$ 2,220
Service cost	48	38	$ 47
Interest cost	90	95	89
Actuarial loss (gain)	(111)	256
Benefits paid	(145)	(141)
Administrative expenses	(1)	(1)
Settlements	(13)	(15)
Projected benefit obligation at end of period	2,320	2,452	2,220
Component representing future salary increases	(146)	(146)
Accumulated benefit obligation at end of period	2,174	2,306
Retiree Health and Welfare Benefits
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation at beginning of period	280	272
Service cost	1	1	1
Interest cost	10	11	12
Actuarial loss (gain)	(13)	13
Benefits paid	(25)	(23)
Plan participants' contributions	5	6
Projected benefit obligation at end of period	$ 258	$ 280	$ 272

Employment Benefit Plans Chan65

Employment Benefit Plans Change in Plan Assets (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Defined Benefit Plan, Amounts Recognized in Balance Sheet [Abstract]
Pension and Health and Welfare Benefit Plans, Liabilities		$ 289	$ 390
Pension and Health and Welfare Benefit Plans, Current Liabilities		30	30
Pension and Health and Welfare Benefit Plans, Other Assets		93	26
Pension Plan [Member]
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Beginning balance		2,342	2,490
Actual return on plan assets		95	(3)
Employer contributions	[1]	11	12
Benefits paid		(145)	(141)
Administrative expenses		(1)	(1)
Settlements		(13)	(15)
Ending balance		2,289	2,342
Funded status (plan assets less projected benefit obligations)		(31)	(110)
Retiree Health and Welfare Benefits
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Beginning balance		0	0
Employer contributions	[2]	20	17
Plan participants' contributions		5	6
Benefits paid		(25)	(23)
Ending balance		0	0
Funded status (plan assets less projected benefit obligations)		$ (258)	$ (280)
[1]	Other than contributions to the BNSF Retirement Plan, employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows.
[2]	Employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows.

Employment Benefit Plans AOCI (

Employment Benefit Plans AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2015	Dec. 31, 2014
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Future amortization of actuarial losses and prior service credits, Less than	$ 1
Defined Benefit Plan, Change in Accumulated Other Comprehensive Income Loss [Roll Forward]
Beginning balance	34	$ 427	$ (330)
Amortization of net loss	2	1	17
Amortization of prior service credits	(1)	(1)	0
Prior service credits	0	0	7
Actuarial (loss) gain	68	(392)	734
Settlements	(1)	(1)	(1)
Ending balance	102	34	427
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax [Abstract]
Net gain (loss)				$ 99	$ 29
Prior Service Credits				5	6
Settlements				(2)	(1)
Pre-tax amount recognized in AOCI at December 31,	34	427	(330)	102	34
After-tax amount recognized in AOCI at December 31,				63	21
Retiree Health and Welfare Benefits
Defined Benefit Plan Disclosure [Line Items]
Future amortization of prior service credits	1
Future amortization of actuarial loss, Less than	1
Defined Benefit Plan, Change in Accumulated Other Comprehensive Income Loss [Roll Forward]
Beginning balance	(34)	(20)	(60)
Amortization of net loss	2	1	5
Amortization of prior service credits	(2)	(2)	(1)
Prior service credits	0	0	7
Actuarial (loss) gain	13	(13)	29
Ending balance	(21)	(34)	(20)
Pension and Other Postretirement Benefit Plans, Accumulated Other Comprehensive Income (Loss), before Tax [Abstract]
Net gain (loss)				(28)	(43)
Prior Service Credits				7	9
Settlements				0	0
Pre-tax amount recognized in AOCI at December 31,	$ (34)	$ (20)	$ (60)	(21)	(34)
After-tax amount recognized in AOCI at December 31,				$ (13)	$ (21)

Employment Benefit Plans Assump

Employment Benefit Plans Assumptions Used (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plan [Member]
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - expense			3.79%	4.50%	3.75%
Expected Long-term Return on Assets - expense			6.60%	6.75%	6.75%
Rate of Compensation Increase - expense			3.80%	3.80%	3.80%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount Rate - benefit obligations			4.22%	3.79%
Rate of Compensation Increase - benefit obligations			3.80%	3.80%
Assumptions Sensitivity Analysis [Abstract]
Effect of 50 basis point decrease in discount rate			$ 1
Effect of 50 basis point increase in discount rate			(1)
Effect of 50 basis point decrease in rate of return on plan assets			11
Effect of 50 basis point increase in rate of return on plan assets			$ (11)
Retiree Health and Welfare Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - expense			3.69%	4.50%	3.75%
Rate of Compensation Increase - expense			3.80%	3.80%	3.80%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount Rate - benefit obligations			4.09%	3.69%
Rate of Compensation Increase - benefit obligations			3.80%	3.80%
Assumptions Sensitivity Analysis [Abstract]
Effect of 50 basis point decrease in discount rate			$ 1
Effect of 50 basis point increase in discount rate			$ (1)
Defined Benefit Plan, Assumed Health Care Cost Trend Rates [Abstract]
Assumed health care cost trend rate for next year (participants over 65)	[1]		3.00%	3.00%	3.00%
Assumed health care cost trend rate for next year (participants under 65)			7.70%	7.90%	8.20%
Defined Benefit Plan, Ultimate Health Care Cost Trend Rate			4.50%	4.50%	4.50%
Defined Benefit Plan, Year that Rate Reaches Ultimate Trend Rate			2,038	2,028	2,028
Defined Benefit Plan, Effect of One Percentage Point Increase on Service and Interest Cost Components			$ 1
Defined Benefit Plan, Effect of One Percentage Point Decrease on Service and Interest Cost Components			(1)
Defined Benefit Plan, Effect of One Percentage Point Increase on Accumulated Postretirement Benefit Obligation			19
Defined Benefit Plan, Effect of One Percentage Point Decrease on Accumulated Postretirement Benefit Obligation			$ (16)
Scenario, Forecast [Member] | Pension Plan [Member]
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - expense		4.22%
Expected Long-term Return on Assets - expense		6.63%
Scenario, Forecast [Member] | Retiree Health and Welfare Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - expense		4.09%
[1]	Effective January 1, 2013, Medicare-eligible retirees who are enrolled in the retiree medical program received a contribution to a Health Reimbursement Account, which can be used to reimburse plan participants for health insurance premiums and to pay eligible out-of-pocket expenses.

Employment Benefit Plans Plan A

Employment Benefit Plans Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Significant Concentrations of Risk	three		three
Defined Benefit Plan, Actual Plan Asset Allocations	47.00%		43.00%
Accrued dividend and interest receivable, Less than	$ 1		$ 1
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,289	[1]	2,342	[2]
Pension Plan [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,082	[1],[3]	2,196	[2],[4]
Pension Plan [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	207	[1],[3]	146	[2],[4]
Pension Plan [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[1],[3]	0	[2],[4]
Pension Plan [Member] | Corporate Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	28		30
Pension Plan [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	28	[3]	30	[4]
Pension Plan [Member] | Corporate Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Registered investment companies [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	19		28
Pension Plan [Member] | Registered investment companies [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	19	[3]	28	[4]
Pension Plan [Member] | Registered investment companies [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Registered investment companies [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | US Government Agencies Debt Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	12		13
Pension Plan [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	12	[3]	13	[4]
Pension Plan [Member] | US Government Agencies Debt Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Collateralized Mortgage Backed Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	3		6
Pension Plan [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	3	[3]	6	[4]
Pension Plan [Member] | Collateralized Mortgage Backed Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
Pension Plan [Member] | Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	167		97
Pension Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	3	[3]	0	[4]
Pension Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	164	[3]	97	[4]
Pension Plan [Member] | Cash and Cash Equivalents [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3]	0	[4]
UNITED STATES | Pension Plan [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,001	[5]	2,091	[6]
UNITED STATES | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,001	[3],[5]	2,091	[4],[6]
UNITED STATES | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3],[5]	0	[4],[6]
UNITED STATES | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3],[5]	0	[4],[6]
International [Member] | Pension Plan [Member] | Equity Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	59	[5]	77	[6]
International [Member] | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	59	[3],[5]	77	[4],[6]
International [Member] | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	[3],[5]	0	[4],[6]
International [Member] | Pension Plan [Member] | Equity Securities [Member] | Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	$ 0	[3],[5]	$ 0	[4],[6]
[1]	Excludes less than $1 million accrued for dividend and interest receivable.
[2]	Excludes less than $1 million accrued for dividend and interest receivable.
[3]	See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs.
[4]	See Note 2 to the Consolidated Financial Statements under the heading “Fair Value Measurements” for a definition of each of these levels of inputs.
[5]	As of December 31, 2015, three equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 47 percent of total plan assets.
[6]	As of December 31, 2014, three equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 43 percent of total plan assets.

Employment Benefit Plans Expect

Employment Benefit Plans Expected Benefit Payments (Details) $ in Millions	Dec. 31, 2015USD ($)
Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected benefit payments, 2016	$ 168	[1]
Expected benefit payments, 2017	156	[1]
Expected benefit payments, 2018	155	[1]
Expected benefit payments, 2019	153	[1]
Expected benefit payments, 2020	151	[1]
Expected benefit payments, 2021 - 2025	693	[1]
Retiree Health and Welfare Benefits
Defined Benefit Plan Disclosure [Line Items]
Expected benefit payments, 2016	21
Expected benefit payments, 2017	20
Expected benefit payments, 2018	20
Expected benefit payments, 2019	19
Expected benefit payments, 2020	18
Expected benefit payments, 2021 - 2025	$ 81
[1]	Primarily consists of the BNSF Retirement Plan payments, which are made from the plan trust and do not represent an immediate cash outflow to the Company.

Employment Benefit Plans Other

Employment Benefit Plans Other Details (Details) number in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Defined Benefit Plan Disclosure [Line Items]
Description of 401(k) plans and non-qualified defined contribution plan	BNSF sponsors qualified 401(k) plans that cover substantially all employees and a non-qualified defined contribution plan that covers certain officers and other employees. BNSF matched 75 percent of the first six percent of non-union employees’ contributions and matched 25 percent on the first four percent of a limited number of union employees’ contributions, which are subject to certain percentage limits of the employees’ earnings, at each pay period. Employer contributions are subject to a five-year length of service vesting schedule.
401(k) matching expense	$ 34	$ 36	$ 34
Collective bargaining agreements description	Under collective bargaining agreements, BNSF participates in multi-employer benefit plans that provide certain postretirement health care and life insurance benefits for eligible union employees. Insurance premiums paid attributable to retirees, which are generally expensed as incurred
Multiemployer Plan, insurance premiums	$ 58	$ 65	$ 65
Average number of employees covered under multi-employer benefit plans	40	40	37
Funded Pension Plan [Member] | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 0
Unfunded Non-Qualified Pension Plan [Member] | Pension Plan [Member]
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plans, Estimated Future Employer Contributions in Next Fiscal Year	$ 10

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Related Party Transaction [Line Items]
Cash distributions	$ 4,000	$ 3,500	$ 4,000
Revenues from related parties	178	148	150
Related Party Transaction Expenditures with Affiliates	298	297	272
Parent Company
Related Party Transaction [Line Items]
Cash distributions	4,000	3,500	4,000
Tax refund from parent company	167	104	8
Tax payments to parent company	$ 1,285	$ 1,253	$ 1,560

Accumulated Other Comprehensi72

Accumulated Other Comprehensive Income Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated other comprehensive income (loss), Beginning Balance		$ (2)	$ 245
Other comprehensive income before reclassifications		50	(246)
Amounts reclassified from accumulated other comprehensive income		0	(1)
Accumulated other comprehensive income (loss), Ending Balance		48	(2)
Pension and Retiree Health and Welfare Benefit Items [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated other comprehensive income (loss), Beginning Balance	[1]	0	251
Other comprehensive income before reclassifications	[1]	50	(250)
Amounts reclassified from accumulated other comprehensive income	[1]	0	(1)
Accumulated other comprehensive income (loss), Ending Balance	[1]	50	0
Equity Method Investments [Member]
Accumulated Other Comprehensive Income (Loss), Net of Tax [Roll Forward]
Accumulated other comprehensive income (loss), Beginning Balance		(2)	(6)
Other comprehensive income before reclassifications		0	4
Amounts reclassified from accumulated other comprehensive income		0	0
Accumulated other comprehensive income (loss), Ending Balance		$ (2)	$ (2)
[1]	Amounts are net of tax. See Note 13 for additional details.

Accumulated Other Comprehensi73

Accumulated Other Comprehensive Income Reclassification of Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
		Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before tax										$ (6,775)	$ (6,169)	$ (5,928)
Income Tax (expense) / benefit										2,527	2,300	2,135
Net of tax		$ (1,084)	$ (1,156)	$ (963)	$ (1,045)	$ (1,194)	$ (1,035)	$ (916)	$ (724)	(4,248)	(3,869)	$ (3,793)
Pension and Retiree Health and Welfare Benefit Items [Member] | Reclassification out of Accumulated Other Comprehensive Income [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Actuarial losses	[1],[2]									(4)	(2)
Prior service credits	[1],[2]									3	3
Total before tax	[1]									(1)	1
Income Tax (expense) / benefit	[1]									1	0
Net of tax	[1]									$ 0	$ 1
[1]	Amounts in parenthesis indicate debits to the income statement.
[2]	This accumulated other comprehensive income component is included in the computation of net periodic pension and retiree health and welfare cost (see Note 13 for additional details).

Quarterly Financial Data - Un74

Quarterly Financial Data - Unaudited (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
schedule of quarterly financial information Unaudited [Line Items]
Revenue, Net	$ 5,396	$ 5,600	$ 5,369	$ 5,602	$ 6,176	$ 5,881	$ 5,735	$ 5,447	$ 21,967	$ 23,239	$ 22,014
Operating Income (Loss)	1,972	2,089	1,769	1,894	2,097	1,868	1,680	1,368	7,724	7,013	6,667
Net income	$ 1,084	$ 1,156	$ 963	$ 1,045	$ 1,194	$ 1,035	$ 916	$ 724	$ 4,248	$ 3,869	$ 3,793