Burlington Northern Santa Fe (BNI) 10-K 21 Feb 20 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2019	Feb. 21, 2020	Jun. 30, 2019
Entity Information [Line Items]
Entity Registrant Name	BURLINGTON NORTHERN SANTA FE, LLC
Entity Central Index Key	0000934612
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Common Stock, Shares Outstanding		0
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
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, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Statement [Abstract]
Revenues	$ 23,515	$ 23,855	$ 21,387
Operating expenses:
Compensation and benefits	5,347	5,394	5,023
Fuel	2,944	3,346	2,518
Purchased services	2,700	2,870	2,514
Depreciation and amortization	2,403	2,317	2,352
Equipment rents	758	732	784
Materials and other	1,292	1,396	903
Total operating expenses	15,444	16,055	14,094
Operating income	8,071	7,800	7,293
Interest expense	1,070	1,041	1,016
Other (income) expense, net	(249)	(104)	(51)
Income before income taxes	7,250	6,863	6,328
Income tax expense (benefit)	1,769	1,644	(4,972)
Net income	$ 5,481	$ 5,219	$ 11,300

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Consolidated Statements of Comprehensive Income [Abstract]
Net income	$ 5,481	$ 5,219	$ 11,300
Other comprehensive income:
Change in pension and retiree health and welfare benefits, net of taxes	16	(127)	112
Change in accumulated other comprehensive income (loss) of equity method investees	(1)	1	0
Other comprehensive income (loss), net of tax	15	(126)	112
Total comprehensive income	$ 5,496	$ 5,093	$ 11,412

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 1,984	$ 1,985
Accounts receivable, net	1,401	1,499
Materials and supplies	789	793
Other current assets	113	257
Total current assets	4,287	4,534
Property and equipment, net of accumulated depreciation of $12,101 and $10,004, respectively	64,533	63,185
Goodwill	14,851	14,851
Operating lease right-of-use assets	2,285
Other assets	2,618	2,523
Total assets	88,574	85,093
Current liabilities:
Accounts payable and other current liabilities	3,634	3,261
Long-term debt and finance leases due within one year	571	830
Total current liabilities	4,205	4,091
Long-term debt and finance leases	22,640	22,396
Deferred income taxes	14,353	13,795
Operating lease liabilities	1,632
Casualty and environmental liabilities	442	486
Pension and retiree health and welfare liability	285	267
Other liabilities	1,297	1,409
Total liabilities	44,854	42,444
Commitments and contingencies (see Note 12)
Equity:
Member’s equity	43,575	42,519
Accumulated other comprehensive income (loss)	145	130
Total equity	43,720	42,649
Total liabilities and equity	$ 88,574	$ 85,093

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accumulated depreciation	$ 12,101	$ 10,004

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income	$ 5,481	$ 5,219	$ 11,300
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	2,403	2,317	2,352
Deferred income taxes	553	381	(6,435)
Long-term casualty and environmental liabilities, net	(49)	(18)	(85)
Other, net	(351)	(147)	(289)
Changes in current assets and liabilities:
Accounts receivable, net	134	(48)	(177)
Materials and supplies	4	10	22
Other current assets	(110)	(52)	(163)
Accounts payable and other current liabilities	122	246	(206)
Net cash provided by operating activities	8,187	7,908	6,319
Investing Activities
Capital expenditures excluding equipment	(3,193)	(2,918)	(2,860)
Acquisition of equipment	(415)	(269)	(397)
Purchases of investments and investments in time deposits	(6)	(27)	(13)
Proceeds from sales of investments and maturities of time deposits	42	45	34
Other, net	(170)	(11)	(247)
Net cash used for investing activities	(3,742)	(3,180)	(3,483)
Financing Activities
Proceeds from issuance of long-term debt	825	1,500	1,250
Payments on long-term debt and finance leases	(833)	(746)	(735)
Cash distributions	(4,425)	(5,450)	(4,575)
Other, net	(13)	(22)	(19)
Net cash used for financing activities	(4,446)	(4,718)	(4,079)
(Decrease) increase in cash and cash equivalents	(1)	10	(1,243)
Cash and cash equivalents:
Beginning of period	1,985	1,975	3,218
End of period	1,984	1,985	1,975
Supplemental Cash Flow Information
Interest paid, net of amounts capitalized	1,064	1,072	1,062
Capital investments accrued but not yet paid	245	251	192
Income taxes paid, net of refunds	1,196	905	1,789
Non-cash asset financing	$ 11	$ 8	$ 0

Consolidated Statements of Chan

Consolidated Statements of Changes in Equity - USD ($) $ in Millions	Total	Member’s Equity	Accumulated Other Comprehensive Income (Loss)
Balance at Dec. 31, 2016	$ 36,172	$ 36,053	$ 119
Increase (Decrease) in Total Equity [Roll Forward]
Cash distributions	(4,575)	(4,575)	0
Comprehensive income (loss), net of tax	11,412	11,300	112
Balance at Dec. 31, 2017	43,009	42,778	231
Increase (Decrease) in Total Equity [Roll Forward]
Cash distributions	(5,450)	(5,450)	0
Comprehensive income (loss), net of tax	5,093	5,219	(126)
Balance at Dec. 31, 2018	42,649	42,519	130
Increase (Decrease) in Total Equity [Roll Forward]
Cash distributions	(4,425)	(4,425)	0
Comprehensive income (loss), net of tax	5,496	5,481	15
Balance at Dec. 31, 2019	$ 43,720	$ 43,575	$ 145

The Company

The Company	12 Months Ended
	Dec. 31, 2019
The Company [Abstract]
The Company	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 of track (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, Agricultural Products, and Coal, derived from manufacturing, agricultural, and natural resource industries, which constituted 35 percent , 27 percent , 21 percent , and 17 percent , respectively, of total freight revenues for the year ended December 31, 2019 . 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 percent 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, 2019
Significant Accounting Policies [Abstract]
Significant Accounting Policies	Significant Accounting Policies Principles of Consolidation The Consolidated Financial Statements include the accounts of BNSF and all subsidiaries in which BNSF holds a controlling financial interest, including its principal operating subsidiary, BNSF Railway. All intercompany accounts and transactions have been eliminated. Investments in companies that are not majority-owned are carried at cost or are accounted for under the equity method if the Company has the ability to exercise significant influence but does not have a controlling financial interest. The Company also evaluates its less than majority-owned investments pursuant to accounting guidance related to the consolidation of variable interest entities. We currently have no investments that require consolidation under this guidance. The Consolidated Balance Sheet as of December 31, 2018 reflects reclassifications to conform to 2019 presentation. Specifically, amounts for intangible assets and liabilities, which were previously presented separately, are now presented as part of other assets and other liabilities. 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 The Company’s primary source of revenue is freight rail transportation services. The primary performance obligation for the Company is to move freight from a point of origin to a point of destination for its customers. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair, and contract incentives which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements, and pricing quotes. The transaction price is generally a per car amount to transport cars from a certain origin to a certain destination. The associated freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. The Company recognizes revenue based on the proportion of the service completed as of the balance sheet date. Bills for freight transportation services are generally issued to customers and paid within thirty days or less. As a result, no significant contract assets exist and there are no significant financing components in the Company’s revenue arrangements. 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. A small portion of customer incentive agreements have a component where a different discount amount is provided for different levels of volumes, resulting in variable consideration. To determine the transaction price in these cases, the Company estimates the amount of variable consideration at each reporting period utilizing the most likely amount based on historical trends as well as economic and other indicators. These incentives are ratably applied to all units using an estimate of how much volume the customer will ship under the customer incentive agreement. Both the variable consideration and the associated contract liabilities resulting from these types of customer incentives are immaterial. Other revenues are primarily generated from a wholly-owned, non-rail logistics subsidiary which provides logistics and transportation services and from accessorial services provided to railroad customers which are primarily storage and demurrage. The vast majority of revenues generated by the non-rail logistics subsidiary are recognized over time as the services are performed, and accessorial revenues are recognized when the service is performed. 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. Receivables are written off against allowances after all reasonable collection efforts are exhausted. Cash and Cash Equivalents All short-term investments with maturities of 90 days or less from the date of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates market value because of the short maturity of these instruments. 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 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 using valuation models such as discounting projected future net cash flows and/or a multiple of earnings. 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 of the reporting unit, including identifiable intangible assets and liabilities, 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. See Note 8 to the Consolidated Financial Statements for further information related to goodwill. 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. BNSF self-constructs portions of its track structure and rebuilds certain classes of rolling stock. Each year, BNSF develops a capital program intended to enable BNSF to increase capacity, enhance the safety or efficiency of operations, extend the useful life or increase the value of its assets, gain strategic benefit, or provide new service offerings to customers. Costs are capitalized if they meet these criteria as well as the applicable minimum units of property, including costs for assets purchased or constructed throughout the year, along with all costs necessary to make the assets ready for their intended use. Indirect costs that clearly relate to capital projects are also capitalized. Normal repairs and maintenance are charged to operating expense as incurred. Property and equipment are stated at cost and are depreciated on a straight-line basis over their estimated useful lives using the group method of depreciation in which all items with similar characteristics, use, and expected lives are grouped together in asset classes and depreciated using composite depreciation rates. The Company conducts depreciation studies, generally every three years for equipment and every six years for track structure and other roadway property, and implements study results prospectively. These detailed studies form the basis for the Company’s composite depreciation rates and 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. 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) or a unit cost method. These methods closely correlate 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: (i) is unusual, (ii) is significant in amount, and (iii) varies significantly from the retirement profile identified through BNSF’s depreciation studies. Gains or losses from disposals of land and non-rail property are recognized at the time of their occurrence. During the three fiscal years presented, no material gains or losses were recognized due to the retirement of depreciable assets. 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. Leases On January 1, 2019, the Company adopted ASU No. 2016-02, Leases (Topic 842), using a modified retrospective approach for leases existing at or entered into after the effective date. The Company elected practical expedients permitted under the transition guidance, which allow entities to not reassess whether existing contracts are or contain leases, the classification of existing leases, initial direct costs for existing leases, or the existing accounting treatment for land easements. See Note 9 to the Consolidated Financial Statements for additional information. The Company has substantial lease commitments for locomotives, freight cars, office buildings, operating facilities, and other property. Many of the Company’s leases provide the option to purchase the leased item at fair market value or a fixed purchase price at the end of the lease, and some leases include early buyout options at a fixed purchase price. Also, many of the Company’s leases include both fixed rate and fair market value renewal options. As the implicit interest rate is not readily available for most operating leases, the Company uses its incremental borrowing rate based on information available at commencement date, including lease term, to determine the present value of lease payments. The Company has operating lease agreements that contain both lease and non-lease components, but only freight cars are accounted for as a single lease component. BNSF has applied the short-term lease exemption to all asset classes, and as a result, short-term leases are not recognized on the Consolidated Balance Sheets. Variable lease costs, sublease income, and lessor transactions are not significant. Assets held under finance leases are recorded at the net present value of the minimum lease payments at the inception of the lease. Amortization expense for finance leases, as well as leasehold improvements, is computed using the straight-line method over the shorter of the estimated useful lives of the assets or the period of the related lease. Planned Major Maintenance Activities BNSF utilizes the deferral method of accounting for leased locomotive overhauls, which includes the complete refurbishment of the engine and related components to extend the useful life of the locomotive. Accordingly, BNSF has established an asset in property and equipment, net in the Consolidated Balance Sheets for overhauls that is amortized to expense using the straight-line method until the next overhaul is performed. 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. In addition, BNSF files income tax returns in state, local, and foreign jurisdictions, as applicable. BNSF’s tax expense and liabilities have been computed on a stand alone basis, and all of its current federal income taxes payable is remitted 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, 2019
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
Accounting Pronouncements	Accounting Pronouncements In August 2018, the FASB issued Accounting Standards Update No. 2018-14 (ASU 2018-14), Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans. The amendments in ASU 2018-14 modify the disclosure requirements for employers that sponsor defined benefit pension and other postretirement plans. ASU 2018-14 is effective for the Company for the fiscal year ending after December 15, 2020, with early adoption permitted. Adoption of the standard is not expected to have a material impact on the Company's Consolidated Financial Statement disclosures. In August 2018, the FASB issued Accounting Standards Update No. 2018-15 (ASU 2018-15), Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40). ASU 2018-15 aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The guidance requires an entity in such an arrangement to capitalize costs for certain implementation activities in the application development stage, expense the capitalized implementation costs over the term of the hosting arrangement, and present the expense with the associated hosting fees in the Consolidated Statements of Income. ASU 2018-15 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. Adoption of the standard is not expected to have a material impact on the Company's consolidated financial position, results of operations or cash flows. In June 2016, the FASB issued Accounting Standards Update No. 2016-13 (ASU 2016-13), Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments. ASU 2016-13 requires the use of an "expected loss" model on financial instruments and other commitments to extend credit held by a reporting entity at each reporting date. ASU 2016-13 replaces the incurred loss methodology with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to calculate credit loss estimates. ASU 2016-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. Adoption of the standard is not expected to have a material impact on the Company's Consolidated Financial Statements and disclosures.

Revenue from Contracts with Cus

Revenue from Contracts with Customers	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	Revenue from Contracts with Customers The Company disaggregates revenue from contracts with customers based on the characteristics of the services provided and the types of products transported (in millions): Years ended December 31, 2019 2018 2017 Consumer Products $ 7,860 $ 7,902 $ 7,111 Industrial Products 6,068 5,967 5,133 Agricultural Products 4,685 4,697 4,316 Coal 3,715 4,012 3,846 Total freight revenues 22,328 22,578 20,406 Non-rail logistics subsidiary 770 856 640 Accessorial and other 417 421 341 Total other revenues 1,187 1,277 981 Total operating revenues $ 23,515 $ 23,855 $ 21,387 Contract assets and liabilities are immaterial. Receivables from contracts with customers is a component of accounts receivable, net on the Consolidated Balance Sheets. As of December 31, 2019 and 2018 , $1.1 billion and $1.3 billion , respectively, represent net receivables from contracts with customers. Remaining performance obligations primarily consist of in-transit freight revenues, which will be recognized in the next reporting period. As of December 31, 2019 and 2018 , remaining performance obligations were $175 million and $237 million , respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Income Taxes	Income Taxes Income tax expense (benefit) was as follows (in millions): Years ended December 31, 2019 2018 2017 Current: Federal $ 989 $ 1,037 $ 1,286 State 226 228 163 Total current 1,215 1,265 1,449 Deferred: Federal 470 366 (6,555 ) State 84 13 134 Total deferred 554 379 (6,421 ) Total $ 1,769 $ 1,644 $ (4,972 ) Reconciliation of the U.S. federal statutory income tax rate to the effective tax rate was as follows: Years ended December 31, 2019 2018 2017 U.S. Federal statutory income tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal tax benefit 3.4 2.8 2.9 Tax law change — — (116.0 ) Other, net — 0.2 (0.5 ) Effective tax rate 24.4 % 24.0 % (78.6 )% The components of deferred tax assets and liabilities were as follows (in millions): December 31, December 31, Deferred tax liabilities: Property and equipment $ (14,313 ) $ (13,860 ) Operating lease right-of-use assets (492 ) — Other (524 ) (346 ) Total deferred tax liabilities (15,329 ) (14,206 ) Deferred tax assets: Operating lease liabilities 475 — Compensation and benefits 158 165 Casualty and environmental 114 122 Other 229 124 Total deferred tax assets 976 411 Net deferred tax liability $ (14,353 ) $ (13,795 ) 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 all of its currently payable federal income taxes are remitted to Berkshire. See Note 14 to the Consolidated Financial Statements for information related to income taxes paid to Berkshire during 2019 . All U.S. federal income tax returns of BNSF are closed for audit through the tax period ended December 31, 2011. BNSF is currently under examination for the years 2012 through 2016 as part of Berkshire's consolidated U.S. federal income tax return. 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. Tax Reform As a result of the Tax Act signed into law on December 22, 2017, the provision for income taxes for the fourth quarter of 2017 was adjusted to reflect the revaluation of BNSF’s deferred tax liability by $7.3 billion as a result of the reduction of the federal income tax rate from 35 percent to 21 percent effective January 1, 2018. The effective tax rate for 2017 was negative 78.6 percent . Without the decrease to income tax expense arising from the Tax Act, the effective tax rate for 2017 would have been positive 37.4 percent . Uncertain Tax Positions The amount of unrecognized tax benefits for the years ended December 31, 2019 , 2018 and 2017 , was $46 million , $50 million , and $57 million , respectively. The amount of unrecognized tax benefits as of December 31, 2019 that would affect the Company’s effective tax rate if recognized was $33 million , computed at the federal income tax rate expected to be applicable in the taxable period in which the amount may be incurred by the Company. A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in millions): Years ended December 31, 2019 2018 2017 Beginning balance $ 50 $ 57 $ 62 Additions for tax positions related to current year 8 2 7 Additions (reductions) for tax positions taken in prior years (6 ) 5 (1 ) Additions (reductions) for tax positions as a result of: Lapse of statute of limitations (6 ) (14 ) (11 ) Ending balance $ 46 $ 50 $ 57 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. The Company had recorded a liability of approximately $7 million for interest for both years ended December 31, 2019 and 2018 .

Accounts Receivable, Net

Accounts Receivable, Net	12 Months Ended
	Dec. 31, 2019
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. As of December 31, 2019 and 2018 , $96 million and $87 million , respectively, of such allowances had been recorded.

Property and Equipment, Net

Property and Equipment, Net	12 Months Ended
	Dec. 31, 2019
Property and Equipment [Abstract]
Property and Equipment, Net	Property and Equipment, Net Property and equipment, net (in millions), and the corresponding ranges of estimated useful lives were as follows: December 31, December 31, Range of Estimated Useful Life Land for transportation purposes $ 6,280 $ 6,218 — Track structure 25,599 24,214 15 – 50 years Other roadway 30,525 29,077 10 – 100 years Locomotives 8,533 8,660 8 – 36 years Freight cars and other equipment 3,567 3,100 8 – 41 years Computer hardware, software and other 1,382 1,256 6 – 15 years Construction in progress 748 664 — Total cost 76,634 73,189 Less accumulated depreciation and amortization (12,101 ) (10,004 ) Property and equipment, net $ 64,533 $ 63,185 The Consolidated Balance Sheets as of December 31, 2019 and 2018 , included $445 million , net of $349 million of amortization, and $479 million , net of $282 million of amortization, respectively, for property and equipment under finance leases, primarily for rolling stock. Additionally, included within other assets are capitalized right-to-use fixed assets of $1.1 billion at both December 31, 2019 and 2018, and related accumulated amortization of $338 million and $310 million , as of December 31, 2019 and 2018 , respectively. The Company capitalized $15 million , $24 million and $22 million of interest for the years ended December 31, 2019 , 2018 and 2017 , respectively.

Goodwill

Goodwill	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Goodwill As a result of the Merger on February 12, 2010 , the Company recorded $14.8 billion of goodwill. Subsequent to the Merger, the Company has recorded additional amounts of goodwill as a result of acquisitions made by its non-rail logistics subsidiary. During the years ended December 31, 2019 , 2018 and 2017 , no impairment losses were incurred and there were no accumulated impairment losses related to goodwill at both December 31, 2019 and 2018. As of both December 31, 2019 and 2018 , the carrying value of goodwill was $14.9 billion .

Leases

Leases	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Leases	Leases On January 1, 2019, the Company adopted ASU No. 2016-02, Leases (Topic 842), using a modified retrospective approach for leases existing at or entered into after the effective date. In addition, the Company elected the package of practical expedients permitted under the transition guidance within the new standard. The standard requires the recognition of right-of-use assets and lease liabilities for operating leases on the Company’s Consolidated Balance Sheets. At adoption, assets and liabilities in the Company's Consolidated Balance Sheets increased approximately $ 2.3 billion . The accounting for finance leases remained unchanged. There was no effect of adopting Topic 842 on member’s equity, operating income, or net income. Results for reporting periods beginning after January 1, 2019 are presented under Topic 842, while prior period amounts have not been adjusted. The following table shows the components of lease cost (in millions): Lease Cost Year Ended Operating lease cost $ 481 Finance lease cost: Amortization of right-of-use assets 37 Interest on lease liabilities 24 Short-term lease cost 85 Total lease cost $ 627 Supplemental balance sheet information related to leases was as follows (in millions): Operating Leases December 31, 2019 Operating lease right-of-use assets $ 2,285 Accounts payable and other current liabilities $ 455 Operating lease liabilities 1,632 Total operating lease liabilities $ 2,087 Finance Leases December 31, 2019 Property and equipment $ 794 Accumulated depreciation (349 ) Property and equipment, net $ 445 Long-term debt due within one year $ 48 Long-term debt 324 Total finance lease liabilities $ 372 Supplemental cash flow information related to leases was as follows (in millions): Cash Flow Year Ended Cash paid for amounts included in the measurement of lease obligations: Operating cash flows for operating leases $ 412 Operating cash flows for finance leases $ 25 Financing cash flows for finance leases $ 47 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 57 Other information related to leases was as follows: Other Information December 31, 2019 Weighted-average remaining lease term (in years): Operating leases 7.7 Finance leases 4.5 Weighted-average discount rate: Operating leases 3.7 % Finance leases 6.4 % Maturities of lease liabilities as of December 31, 2019 are summarized as follows (in millions): Operating Leases Finance Leases 2020 498 70 2021 426 200 2022 340 35 2023 299 28 2024 249 24 Thereafter 569 77 Total lease payments 2,381 434 Less amount representing interest (294 ) (62 ) Total $ 2,087 $ 372 Future minimum lease payments as of December 31, 2018 are summarized as follows (in millions): Operating Leases Capital Leases 2019 $ 400 $ 72 2020 496 69 2021 421 200 2022 328 35 2023 289 28 Thereafter 787 101 Total lease payments $ 2,721 505 Less amount representing interest (86 ) Total lease obligations 419 Less current obligations (47 ) Long-term lease obligations $ 372 Lease rental expense for all operating leases, excluding per diem leases, was $555 million and $587 million for the years ended December 31, 2018 and 2017, respectively.

Accounts Payable and Other Curr

Accounts Payable and Other Current Liabilities	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Accounts Payable and Other Current Liabilities	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 $ 751 $ 913 Operating leases - current 455 — Accounts payable 413 169 Property and income tax liabilities 391 382 Accrued interest 280 270 Customer incentives 231 231 Capital expenditure estimated liabilities 120 188 Casualty and environmental liabilities 115 120 Rents and leases 86 117 Other 792 871 Total $ 3,634 $ 3,261

Debt

Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Debt	Debt Debt outstanding, excluding finance leases, was as follows (in millions): December 31, 2019 a December 31, 2018 a Notes and debentures, due 2020 to 2097 $ 22,169 4.7 % $ 22,094 4.7 % Equipment obligations, due 2020 to 2028 447 3.6 470 3.6 Mortgage bonds, due 2020 to 2047 81 4.5 81 4.5 Financing obligations, due 2020 to 2029 192 6.1 195 6.1 Unamortized fair value adjustment under acquisition method accounting, discount, debt issuance costs, and other, net (50 ) (33 ) Total 22,839 22,807 Less current portion of long-term debt (523 ) 5.6 % (783 ) 5.5 % Long-term debt $ 22,316 $ 22,024 a Amounts represent debt outstanding and weighted average effective interest rates for 2019 and 2018 , respectively. Maturities are as of December 31, 2019 . As of December 31, 2019 , 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. 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, 2019 , the Company was in compliance with these financial covenants. The fair value of BNSF’s 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). 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 as of December 31, 2019 . December 31, 2019 Maturity Date Total Fair Value 2020 2021 2022 2023 2024 Thereafter Fixed-rate debt (in millions) $523 $732 $1,528 $1,531 $1,254 $17,271 $22,839 $26,648 Average interest rate 5.6% 3.7% 4.0% 3.5% 3.5% 4.8% 4.6% As of December 31, 2018 , the fair value of fixed-rate debt was $24.1 billion . Notes and Debentures 2019 In May 2019, BNSF filed a new automatic shelf registration with the Securities and Exchange Commission (SEC) for the issuance of debt securities which became effective on May 8, 2019 and will remain effective for three years. In May 2019 , the Board of Managers (the Board) authorized an additional $2.25 billion of debt securities that may be issued pursuant to the debt shelf registration statement filed with the SEC. As of December 31, 2019 , $1.675 billion remained authorized by the Board to be issued through the SEC debt shelf offering process. In July 2019 , BNSF issued $825 million of 3.55 percent debentures due February 15, 2050 . 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. 2018 In August 2018 , BNSF issued $750 million of 4.15 percent debentures due December 15, 2048 , and in March 2018 , BNSF issued $750 million of 4.05 percent debentures due June 15, 2048 . The net proceeds from the sale of the debentures were used for general corporate purposes . 2017 In March 2017 , the Board authorized an additional $1.5 billion of debt securities that may be issued pursuant to the debt shelf registration statement filed with the SEC. In March 2017 , BNSF issued $500 million of 3.25 percent debentures due June 15, 2027 and $ 750 million of 4.125 percent debentures due June 15, 2047 . The net proceeds from the sale of the debentures were used for general corporate purposes. Guarantees As of December 31, 2019 , 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, 2019 , were as follows (dollars in millions): Guarantees BNSF Principal Maximum Maximum a Remaining 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 8 $ 16 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 Sheets. 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 BNSF has 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 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. Unless separately disclosed above, no fair value liability related to indemnities has been recorded in the Consolidated Financial Statements.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Personal Injury BNSF’s personal injury liability includes the cost of claims for employee work-related injuries, third-party claims, and asbestos claims. BNSF records a liability for asserted and unasserted claims when the expected loss is both probable and reasonably estimable. Because of the uncertainty of the timing of future payments, the liability is undiscounted. Defense and processing costs, which are recorded on an as-reported basis, are not included in the recorded liability. Expense accruals and adjustments are classified as materials and other in the Consolidated Statements of Income. 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. Resolution of these cases under FELA’s fault-based system requires either a finding of fault by a jury or an out-of-court settlement. Third-party claims include claims by non-employees for compensatory damages and may, from time to time, include requests for punitive damages or treatment of the claim as a class action. BNSF estimates its personal injury liability claims and expense using standard actuarial methodologies based on the covered population, activity levels and trends in frequency, and the costs of covered injuries. The Company monitors actual experience against the forecasted number of claims to be received, the forecasted number of claims closing with payment, and expected claim payments and records adjustments as new events or changes in estimates develop. BNSF is party to asbestos claims by employees and non-employees who may have been exposed to asbestos. Because of the relatively finite exposed population, the Company has recorded an estimate for the full amount of probable exposure. This is determined through an actuarial analysis based on estimates of the exposed population, the number of claims likely to be filed, the number of claims that will likely require payment, and the cost per claim. Estimated filing and dismissal rates and average cost per claim are determined utilizing recent claim data and trends. The following table summarizes the activity in the Company’s accrued obligations for personal injury claims (in millions): Years ended December 31, 2019 2018 2017 Beginning balance $ 308 $ 307 $ 367 Accruals / changes in estimates 80 76 (1 ) Payments (113 ) (75 ) (59 ) Ending balance $ 275 $ 308 $ 307 Current portion of ending balance $ 75 $ 80 $ 85 The amount recorded by the Company for the personal injury liability is based upon the best information currently available. Because of the uncertainty surrounding the ultimate outcome of personal injury claims, it is reasonably possible that future costs to resolve th ese claims may be different from the recorded amounts. The Company estimates that costs to resolve the liability may range from approximately $ 235 million to $ 330 million . Although the final outcome of these personal injury 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. Environmental BNSF is subject to extensive federal, state, and local environmental regulation. The Company’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 or 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. Under federal (in particular, the Comprehensive Environmental Response, Compensation, and Liability Act) and state statutes, the Company may be held jointly and severally liable for cleanup and enforcement costs associated with a particular site without regard to fault or the legality of the original conduct. The Company participates in the study, cleanup, or both of environmental contamination at approximately 200 sites. Environmental costs may include, but are not limited to, site investigations, remediation, and restoration. The liability is recorded when the expected loss is both probable and reasonably estimable and is undiscounted due to uncertainty of the timing of future payments. Expense accruals and adjustments are classified as materials and other in the Consolidated Statements of Income. BNSF estimates the cost of cleanup efforts at its known environmental sites based on experience gained from cleanup efforts at similar sites, estimated percentage to closure ratios, possible remediation work plans, 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. The Company monitors actual experience against expectations and records adjustments as new events or changes in estimates develop. The following table summarizes the activity in the Company’s accrued obligations for environmental matters (in millions): Years ended December 31, 2019 2018 2017 Beginning balance $ 298 $ 317 $ 342 Accruals / changes in estimates 5 — 5 Payments (21 ) (19 ) (30 ) Ending balance $ 282 $ 298 $ 317 Current portion of ending balance $ 40 $ 40 $ 40 The amount recorded by the Company for the environmental liability is based upon the best information currently available. It has not been reduced by anticipated recoveries from third parties and includes both asserted and unasserted claims. 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 various factors, it is reasonably possible that future costs to settle these claims may be different from the recorded amounts. The Company estimates that costs to settle the liability may range from approximately $ 230 million to $ 380 million . 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 personal injury and environmental matters, 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 compensatory damages and may, from time to time, include requests for punitive damages or treatment of the claim as a class action. Although the final outcome of these 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 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. BNSF Insurance Company BNSF has a consolidated, wholly-owned subsidiary, Burlington Northern Santa Fe Insurance Company, Ltd. (BNSFIC), that offers insurance coverage for certain risks, including FELA claims, railroad protective and force account insurance claims, certain excess general liability and property coverage, and certain other claims which are subject to reinsurance. BNSFIC 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, BNSFIC cedes a portion of its FELA exposure through the treaties and assumes a proportionate share of the entire risk. Each year, BNSFIC reviews the objectives and performance of the treaties to determine its continued participation. 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. The Company does not believe its exposure to treaty participants’ non-performance is material at this time. BNSFIC typically invests in time deposits and money market accounts. As of December 31, 2019 , there was $ 492 million related to these third-party investments, which were classified as cash and cash equivalents on the Company’s Consolidated Balance Sheets, as compared with $ 519 million as of December 31, 2018 . In 2019, the Company experienced significant flooding across parts of the network. The Company is insured for certain costs incurred as a result of the flooding and has compiled and submitted a claim to its third-party insurers. The Company may recover up to $ 250 million associated with property damage, business interruption, and extra expense incurred as part of the flooding.

Employment Benefit Plans

Employment Benefit Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Employment Benefit Plans	Employment Benefit Plans BNSF provides a funded, noncontributory qualified pension plan (BNSF Retirement Plan), which covers most non-union employees, and an unfunded non-tax-qualified pension plan (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 the Company. BNSF also provides two funded, noncontributory qualified pension plans which cover certain union employees of the former The Atchison, Topeka and Santa Fe Railway Company (Union Plans). The benefits under these pension plans are based on elections made at the time the plans were implemented. With respect to the funded plans, the Company'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. The BNSF Retirement Plan, the BNSF Supplemental Retirement Plan, and the Union Plans are collectively referred to herein as the Pension Plans. During the first quarter of 2019, the Company amended the BNSF Retirement Plan and the BNSF Supplemental Retirement Plan. Non-union employees hired on or after April 1, 2019 are not eligible to participate in these retirement plans and instead receive an additional employer contribution as part of the qualified 401(k) plan based on the employees’ age and years of service. Current employees will be transitioned away from the retirement plans within the next ten years , beginning October 1, 2019, and upon transition will be eligible for the additional employer contribution. As a result of the plan amendments, the Company recognized a curtailment gain of $120 million in the first quarter of 2019 consisting of $117 million for the reduction in projected benefit obligation and $3 million for the recognition of prior service credits. Components of the net (benefit) cost for the Pension Plans were as follows (in millions): Pension Benefits Years ended December 31, 2019 2018 2017 Service cost $ 32 $ 46 $ 42 Interest cost 81 82 88 Expected return on plan assets (160 ) (157 ) (149 ) Amortization of net loss — 1 — Amortization of prior service credits (3 ) (1 ) — Curtailment gain (117 ) — — Settlement loss (gain) 5 (1 ) — Net (benefit) cost recognized $ (162 ) $ (30 ) $ (19 ) The projected benefit obligation is the present value of benefits earned to date by plan participants, including the effect of assumed future salary increases. The following tables show the change in projected benefit obligation for the Pension Plans (in millions): Pension Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 2,198 $ 2,387 Service cost 32 46 Interest cost 81 82 Actuarial loss (gain) 279 (158 ) Benefits paid (142 ) (149 ) Curtailments (117 ) — Settlements (36 ) (10 ) Projected benefit obligation at end of period 2,295 2,198 Component representing future salary increases (44 ) (136 ) Accumulated benefit obligation at end of period $ 2,251 $ 2,062 The following tables show the change in plan assets of the Pension Plans (in millions): Pension Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ 2,336 $ 2,669 Actual return (loss) on plan assets 482 (189 ) Employer contributions a — 3 Benefits paid (134 ) (137 ) Settlements (12 ) (10 ) Fair value of plan assets at measurement date $ 2,672 $ 2,336 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 of the Pension Plans, defined as plan assets less the projected benefit obligation (in millions): Pension Benefits December 31, December 31, Funded status (plan assets less projected benefit obligations) $ 377 $ 138 Of the net pension assets of $377 million and $138 million recognized as of December 31, 2019 and December 31, 2018 , respectively, $9 million and $3 million were included in other current liabilities as of December 31, 2019 and 2018 , respectively, and $465 million and $240 million were included in other assets as of December 31, 2019 and 2018 , respectively. The BNSF Supplemental Retirement Plan and the Union Plans have accumulated and projected benefit obligations in excess of plan assets. The following table shows the projected benefit obligation, accumulated benefit obligation, and fair value of plan assets for the plans (in millions): December 31, December 31, Projected benefit obligation $ 113 $ 138 Accumulated benefit obligation $ 113 $ 138 Fair value of plan assets $ 25 $ 36 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 tables show the pre-tax change in AOCI attributable to the components of the net cost and the change in benefit obligation (in millions): Pension Benefits Years ended December 31, Change in AOCI 2019 2018 2017 Beginning balance $ 182 $ 371 $ 207 Amortization of net loss — 1 — Amortization of prior service credits (3 ) (1 ) — Actuarial gain (loss) 44 (188 ) 164 Settlements 5 (1 ) — Ending balance $ 228 $ 182 $ 371 Approximately $1 million , net of tax, of the actuarial gains from defined benefit pension 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 Years ended December 31, 2019 2018 Net gain (loss) $ 227 $ 183 Prior service credits — 3 Settlements 1 (4 ) Pre-tax amount recognized in AOCI at December 31, $ 228 $ 182 The assumptions used in accounting for the Pension Plans were as follows: Pension Benefits Years ended December 31, Assumptions Used to Determine Net Cost 2019 2018 2017 Discount rate 4.2 % 3.6 % 4.1 % Expected long-term rate of return on plan assets 6.7 % 6.6 % 6.6 % Rate of compensation increase 3.5 % 3.6 % 3.3 % Pension Benefits Assumptions Used to Determine Benefit Obligations December 31, December 31, Discount rate 3.2 % 4.2 % Rate of compensation increase 3.1 % 3.5 % The Company 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 2020 calculation of net benefit cost decreased to 3.2 percent for pension and 3.1 percent for retiree health and welfare benefits, which reflects market conditions at the December 31, 2019 measurement date. Various other assumptions including retirement and withdrawal rates, compensation increases, payment form and benefit commencement age are based upon a five-year experience study. In 2016, the Company obtained an updated study which had an immaterial impact on its pension and retiree health and welfare projected benefit obligation. The Company utilizes actuary-produced mortality tables and an improvement scale derived from the most recently available data, which were used in the calculation of its December 31, 2019 and 2018 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 sub jective assessments of expected invested asset returns over a period of several years. Actual experience may differ from the assumed rates. The expected rate of return on pension plan assets was 6.7 percent for 2019 and will be 6.7 percent for 2020 . 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 expected rate of return on plan assets: Sensitivity Analysis Change in 2020 Net Benefit Cost Hypothetical Discount Rate Change Pension 50 basis point decrease $ 5 million decrease 50 basis point increase $ 2 million increase Hypothetical Expected Rate of Return on Plan Assets Change Pension 50 basis point decrease $ 13 million increase 50 basis point increase $ 13 million decrease 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) Highly liquid government obligations, such as U.S. Treasury securities, are valued based on quoted prices in active markets for identical assets (Level 1 input). Other fixed maturity securities and government obligations are valued based on institutional bid evaluations from contracted vendors. Where available, vendors use observable market-based data to evaluate prices (Level 2 input). 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) Investment funds / other 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 cannot be corroborated by trading activity. The following table summarizes the investments of the funded pension plans as of December 31, 2019 , 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 Cash and equivalents $ 32 $ 2 $ 30 $ — Equity securities b 2,518 2,518 — — Government obligations 111 111 — — Other fixed maturity securities 11 — 11 — Investment funds and other — — — — Total c $ 2,672 $ 2,631 $ 41 $ — 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, 2019 , three equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 58 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 the funded pension plans as of December 31, 2018 , 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 Cash and equivalents $ 21 $ 1 $ 20 $ — Equity securities b 1,895 1,895 — — Government obligations 403 403 — — Other fixed maturity securities 14 — 14 — Investment funds and other 3 3 — — Total c $ 2,336 $ 2,302 $ 34 $ — 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, 2018 , three equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 51 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 2020. The following table shows expected benefit payments from the Pension Plans for the next five fiscal years and the aggregate five years thereafter (in millions): Fiscal year Expected Pension Plan Benefit Payments a 2020 $ 156 2021 $ 144 2022 $ 140 2023 $ 136 2024 $ 132 2025-2029 $ 620 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. Other Benefit 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 matches contributions made by non-union employees and a limited number of union employees subject to certain percentage limits of the employees’ earnings. Non-union employees hired on or after April 1, 2019, and employees hired before that date who have transitioned from the BNSF Retirement Plan are also eligible for an additional employer contribution based on the employee ’ s age and years of service. The Company's 401(k) expense was $41 million , $36 million , and $35 million during the years ended December 31, 2019 , 2018 , and 2017 , respectively. Certain salaried employees of BNSF who met age and years of service requirements and who began salaried employment prior to September 22, 1995 are eligible for medical benefits, including prescription drug coverage, during retirement. For pre-Medicare participants, the postretirement medical and prescription drug benefit is contributory and provides benefits to retirees and their covered dependents. For Medicare eligible participants, a yearly stipend is recorded in a Health Reimbursement Account (HRA) established on their behalf. Retirees can use these HRAs to reimburse themselves for eligible out-of-pocket expenses, as well as premiums for personal supplemental insurance policies. HRAs are unfunded, so no funds are expended by the Company until the reimbursements are paid to participants. As of December 31, 2019, the projected benefit obligation associated with the retiree health and welfare plans was $224 million . For the year ended December 31, 2019, the service cost associated with the health and welfare plans was less than $1 million . 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. Health care claim payments and life insurance premiums paid attributable to retirees, which are generally expensed as incurred, were $59 million , $64 million and $75 million during the years ended December 31, 2019 , 2018 and 2017 , respectively. The average number of employees covered under these plans was 37,000 , 37,000 , and 35,000 during the years ended December 31, 2019 , 2018 , and 2017 , respectively.

Related Party Transactions

Related Party Transactions	12 Months Ended
	Dec. 31, 2019
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The companies identified as affiliates of BNSF include Berkshire and its subsidiaries. During the years ended December 31, 2019 , 2018 and 2017 , the Company declared and paid cash distributions of $4.4 billion , $5.5 billion and $4.6 billion , respectively, to its parent company. For the years ended December 31, 2019 , 2018 and 2017 , the Company received tax refunds of $1 million , $222 million and $29 million , respectively, from Berkshire, and made tax payments of $934 million , $912 million and $1.6 billion , respectively, to Berkshire. As of December 31, 2019 and 2018 , the Company had a payable to Berkshire of $31 million and $54 million , respectively. 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): Years ended December 31, 2019 2018 2017 Revenues $ 158 $ 152 $ 139 Expenditures $ 386 $ 381 $ 342 BNSF owns 17.3 percent of TTX Company (TTX) while other North American railroads own the remaining interest. As BNSF possesses the ability to exercise significant influence, but not control, over the operating and financial policies of TTX, BNSF applies the equity method of accounting to its investment in TTX. The investment in TTX recorded under the equity method is recorded in other assets. Equity income or losses are recorded in materials and other in the Consolidated Statements of Income. North American railroads pay TTX car hire to use TTX’s freight equipment to serve their customers. BNSF’s car hire expenditures incurred with TTX are included in the table above. BNSF had $656 million and $609 million recognized as investments related to TTX in its Consolidated Balance Sheets as of December 31, 2019 and 2018 , respectively.

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	12 Months Ended
	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Accumulated Other 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 accumulated other 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 accumulated other comprehensive income (loss) (AOCI) by component (in millions): Pension and Retiree Health and Welfare Benefit Items Equity Method Investments Total Balance as of December 31, 2016 $ 122 $ (3 ) $ 119 Other comprehensive income (loss), net before reclassifications 114 — 114 Amounts reclassified from AOCI: Amortization of prior service credits a (2 ) — (2 ) Tax expense (benefit) — — — Balance as of December 31, 2017 $ 234 $ (3 ) $ 231 Other comprehensive income (loss), net before reclassifications (126 ) 1 (125 ) Amounts reclassified from AOCI: Reclassification due to ASU 2016-01 adoption — (1 ) (1 ) Reclassification due to ASU 2018-02 adoption 26 — 26 Amortization of actuarial losses a 1 — 1 Amortization of prior service credits a (3 ) — (3 ) Tax expense (benefit) 1 — 1 Balance as of December 31, 2018 $ 133 $ (3 ) $ 130 Other comprehensive income (loss), net before reclassifications 16 (1 ) 15 Amounts reclassified from AOCI: Amortization of prior service credits a (4 ) — (4 ) Settlement loss a 5 — 5 Tax expense (benefit) (1 ) — (1 ) Balance as of December 31, 2019 $ 149 $ (4 ) $ 145 a This accumulated other comprehensive income component is included in the computation of net periodic pension cost (see Note 13 for additional details).

Quarterly Financial Data - Unau

Quarterly Financial Data - Unaudited	12 Months Ended
	Dec. 31, 2019
Quaterly Financial Data Unaudited [Abstract]
Quarterly Financial Data - Unaudited	Quarterly Financial Data—Unaudited In millions 2019 Fourth Third Second First Revenues $ 5,839 $ 6,021 $ 5,893 $ 5,762 Operating income $ 2,105 $ 2,180 $ 2,007 $ 1,779 Net income $ 1,424 $ 1,466 $ 1,338 $ 1,253 2018 Fourth Third Second First Revenues $ 6,206 $ 6,147 $ 5,878 $ 5,624 Operating income $ 2,061 $ 2,109 $ 1,883 $ 1,747 Net income $ 1,372 $ 1,393 $ 1,309 $ 1,145

Significant Accounting Polici_2

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Significant Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The Consolidated Financial Statements include the accounts of BNSF and all subsidiaries in which BNSF holds a controlling financial interest, including its principal operating subsidiary, BNSF Railway. All intercompany accounts and transactions have been eliminated. Investments in companies that are not majority-owned are carried at cost or are accounted for under the equity method if the Company has the ability to exercise significant influence but does not have a controlling financial interest. The Company also evaluates its less than majority-owned investments pursuant to accounting guidance related to the consolidation of variable interest entities. We currently have no investments that require consolidation under this guidance. The Consolidated Balance Sheet as of December 31, 2018 reflects reclassifications to conform to 2019 presentation. Specifically, amounts for intangible assets and liabilities, which were previously presented separately, are now presented as part of other assets and other liabilities.
Use of Estimates	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	Revenue Recognition The Company’s primary source of revenue is freight rail transportation services. The primary performance obligation for the Company is to move freight from a point of origin to a point of destination for its customers. The performance obligations are represented by bills of lading which create a series of distinct services that have a similar pattern of transfer to the customer. The revenues for each performance obligation are based on various factors including the product being shipped, the origin and destination pair, and contract incentives which are outlined in various private rate agreements, common carrier public tariffs, interline foreign road agreements, and pricing quotes. The transaction price is generally a per car amount to transport cars from a certain origin to a certain destination. The associated freight revenues are recognized over time as the service is performed because the customer simultaneously receives and consumes the benefits of the service. The Company recognizes revenue based on the proportion of the service completed as of the balance sheet date. Bills for freight transportation services are generally issued to customers and paid within thirty days or less. As a result, no significant contract assets exist and there are no significant financing components in the Company’s revenue arrangements. 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. A small portion of customer incentive agreements have a component where a different discount amount is provided for different levels of volumes, resulting in variable consideration. To determine the transaction price in these cases, the Company estimates the amount of variable consideration at each reporting period utilizing the most likely amount based on historical trends as well as economic and other indicators. These incentives are ratably applied to all units using an estimate of how much volume the customer will ship under the customer incentive agreement. Both the variable consideration and the associated contract liabilities resulting from these types of customer incentives are immaterial. Other revenues are primarily generated from a wholly-owned, non-rail logistics subsidiary which provides logistics and transportation services and from accessorial services provided to railroad customers which are primarily storage and demurrage. The vast majority of revenues generated by the non-rail logistics subsidiary are recognized over time as the services are performed, and accessorial revenues are recognized when the service is performed.
Accounts Receivable, Net	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. Receivables are written off against allowances after all reasonable collection efforts are exhausted.
Cash and Cash Equivalents	Cash and Cash Equivalents All short-term investments with maturities of 90 days or less from the date of purchase are considered cash equivalents. Cash equivalents are stated at cost, which approximates market value because of the short maturity of these instruments.
Materials and Supplies	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 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 using valuation models such as discounting projected future net cash flows and/or a multiple of earnings. 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 of the reporting unit, including identifiable intangible assets and liabilities, 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. See Note 8 to the Consolidated Financial Statements for further information related to goodwill.
Property and Equipment, Net	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. BNSF self-constructs portions of its track structure and rebuilds certain classes of rolling stock. Each year, BNSF develops a capital program intended to enable BNSF to increase capacity, enhance the safety or efficiency of operations, extend the useful life or increase the value of its assets, gain strategic benefit, or provide new service offerings to customers. Costs are capitalized if they meet these criteria as well as the applicable minimum units of property, including costs for assets purchased or constructed throughout the year, along with all costs necessary to make the assets ready for their intended use. Indirect costs that clearly relate to capital projects are also capitalized. Normal repairs and maintenance are charged to operating expense as incurred. Property and equipment are stated at cost and are depreciated on a straight-line basis over their estimated useful lives using the group method of depreciation in which all items with similar characteristics, use, and expected lives are grouped together in asset classes and depreciated using composite depreciation rates. The Company conducts depreciation studies, generally every three years for equipment and every six years for track structure and other roadway property, and implements study results prospectively. These detailed studies form the basis for the Company’s composite depreciation rates and 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. 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) or a unit cost method. These methods closely correlate 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: (i) is unusual, (ii) is significant in amount, and (iii) varies significantly from the retirement profile identified through BNSF’s depreciation studies. Gains or losses from disposals of land and non-rail property are recognized at the time of their occurrence. During the three fiscal years presented, no material gains or losses were recognized due to the retirement of depreciable assets. 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.
Leases	Leases On January 1, 2019, the Company adopted ASU No. 2016-02, Leases (Topic 842), using a modified retrospective approach for leases existing at or entered into after the effective date. The Company elected practical expedients permitted under the transition guidance, which allow entities to not reassess whether existing contracts are or contain leases, the classification of existing leases, initial direct costs for existing leases, or the existing accounting treatment for land easements. See Note 9 to the Consolidated Financial Statements for additional information. The Company has substantial lease commitments for locomotives, freight cars, office buildings, operating facilities, and other property. Many of the Company’s leases provide the option to purchase the leased item at fair market value or a fixed purchase price at the end of the lease, and some leases include early buyout options at a fixed purchase price. Also, many of the Company’s leases include both fixed rate and fair market value renewal options. As the implicit interest rate is not readily available for most operating leases, the Company uses its incremental borrowing rate based on information available at commencement date, including lease term, to determine the present value of lease payments. The Company has operating lease agreements that contain both lease and non-lease components, but only freight cars are accounted for as a single lease component. BNSF has applied the short-term lease exemption to all asset classes, and as a result, short-term leases are not recognized on the Consolidated Balance Sheets. Variable lease costs, sublease income, and lessor transactions are not significant. Assets held under finance leases are recorded at the net present value of the minimum lease payments at the inception of the lease. Amortization expense for finance leases, as well as leasehold improvements, is computed using the straight-line method over the shorter of the estimated useful lives of the assets or the period of the related lease.
Planned Major Maintenance Activities	Planned Major Maintenance Activities BNSF utilizes the deferral method of accounting for leased locomotive overhauls, which includes the complete refurbishment of the engine and related components to extend the useful life of the locomotive. Accordingly, BNSF has established an asset in property and equipment, net in the Consolidated Balance Sheets for overhauls that is amortized to expense using the straight-line method until the next overhaul is performed.
Environmental Liabilities	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	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	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. In addition, BNSF files income tax returns in state, local, and foreign jurisdictions, as applicable. BNSF’s tax expense and liabilities have been computed on a stand alone basis, and all of its current federal income taxes payable is remitted to Berkshire.
Employment Benefit Plans	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	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.

Revenue from Contracts with C_2

Revenue from Contracts with Customers (Tables)	12 Months Ended
	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The Company disaggregates revenue from contracts with customers based on the characteristics of the services provided and the types of products transported (in millions): Years ended December 31, 2019 2018 2017 Consumer Products $ 7,860 $ 7,902 $ 7,111 Industrial Products 6,068 5,967 5,133 Agricultural Products 4,685 4,697 4,316 Coal 3,715 4,012 3,846 Total freight revenues 22,328 22,578 20,406 Non-rail logistics subsidiary 770 856 640 Accessorial and other 417 421 341 Total other revenues 1,187 1,277 981 Total operating revenues $ 23,515 $ 23,855 $ 21,387

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Taxes [Abstract]
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	(benefit) was as follows (in millions): Years ended December 31, 2019 2018 2017 Current: Federal $ 989 $ 1,037 $ 1,286 State 226 228 163 Total current 1,215 1,265 1,449 Deferred: Federal 470 366 (6,555 ) State 84 13 134 Total deferred 554 379 (6,421 ) Total $ 1,769 $ 1,644 $ (4,972 )
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: Years ended December 31, 2019 2018 2017 U.S. Federal statutory income tax rate 21.0 % 21.0 % 35.0 % State income taxes, net of federal tax benefit 3.4 2.8 2.9 Tax law change — — (116.0 ) Other, net — 0.2 (0.5 ) Effective tax rate 24.4 % 24.0 % (78.6 )%
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 $ (14,313 ) $ (13,860 ) Operating lease right-of-use assets (492 ) — Other (524 ) (346 ) Total deferred tax liabilities (15,329 ) (14,206 ) Deferred tax assets: Operating lease liabilities 475 — Compensation and benefits 158 165 Casualty and environmental 114 122 Other 229 124 Total deferred tax assets 976 411 Net deferred tax liability $ (14,353 ) $ (13,795 )
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): Years ended December 31, 2019 2018 2017 Beginning balance $ 50 $ 57 $ 62 Additions for tax positions related to current year 8 2 7 Additions (reductions) for tax positions taken in prior years (6 ) 5 (1 ) Additions (reductions) for tax positions as a result of: Lapse of statute of limitations (6 ) (14 ) (11 ) Ending balance $ 46 $ 50 $ 57

Property and Equipment, Net (Ta

Property and Equipment, Net (Tables)	12 Months Ended
	Dec. 31, 2019
Property and Equipment [Abstract]
Property and Equipment, net	Property and equipment, net (in millions), and the corresponding ranges of estimated useful lives were as follows: December 31, December 31, Range of Estimated Useful Life Land for transportation purposes $ 6,280 $ 6,218 — Track structure 25,599 24,214 15 – 50 years Other roadway 30,525 29,077 10 – 100 years Locomotives 8,533 8,660 8 – 36 years Freight cars and other equipment 3,567 3,100 8 – 41 years Computer hardware, software and other 1,382 1,256 6 – 15 years Construction in progress 748 664 — Total cost 76,634 73,189 Less accumulated depreciation and amortization (12,101 ) (10,004 ) Property and equipment, net $ 64,533 $ 63,185

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Lease, Cost	Supplemental cash flow information related to leases was as follows (in millions): Cash Flow Year Ended Cash paid for amounts included in the measurement of lease obligations: Operating cash flows for operating leases $ 412 Operating cash flows for finance leases $ 25 Financing cash flows for finance leases $ 47 Right-of-use assets obtained in exchange for lease obligations: Operating leases $ 57 Other information related to leases was as follows: Other Information December 31, 2019 Weighted-average remaining lease term (in years): Operating leases 7.7 Finance leases 4.5 Weighted-average discount rate: Operating leases 3.7 % Finance leases 6.4 % The following table shows the components of lease cost (in millions): Lease Cost Year Ended Operating lease cost $ 481 Finance lease cost: Amortization of right-of-use assets 37 Interest on lease liabilities 24 Short-term lease cost 85 Total lease cost $ 627
Assets and Liabilities	Supplemental balance sheet information related to leases was as follows (in millions): Operating Leases December 31, 2019 Operating lease right-of-use assets $ 2,285 Accounts payable and other current liabilities $ 455 Operating lease liabilities 1,632 Total operating lease liabilities $ 2,087 Finance Leases December 31, 2019 Property and equipment $ 794 Accumulated depreciation (349 ) Property and equipment, net $ 445 Long-term debt due within one year $ 48 Long-term debt 324 Total finance lease liabilities $ 372
Finance Lease, Liability, Maturity	aturities of lease liabilities as of December 31, 2019 are summarized as follows (in millions): Operating Leases Finance Leases 2020 498 70 2021 426 200 2022 340 35 2023 299 28 2024 249 24 Thereafter 569 77 Total lease payments 2,381 434 Less amount representing interest (294 ) (62 ) Total $ 2,087 $ 372 Future minimum lease payments as of December 31, 2018 are summarized as follows (in millions): Operating Leases Capital Leases 2019 $ 400 $ 72 2020 496 69 2021 421 200 2022 328 35 2023 289 28 Thereafter 787 101 Total lease payments $ 2,721 505 Less amount representing interest (86 ) Total lease obligations 419 Less current obligations (47 ) Long-term lease obligations $ 372 Lease rental expense for all operating leases, excluding per diem leases, was $555 million and $587 million for the years ended December 31, 2018 and 2017, respectively.
Lessee, Operating Lease, Liability, Maturity	aturities of lease liabilities as of December 31, 2019 are summarized as follows (in millions): Operating Leases Finance Leases 2020 498 70 2021 426 200 2022 340 35 2023 299 28 2024 249 24 Thereafter 569 77 Total lease payments 2,381 434 Less amount representing interest (294 ) (62 ) Total $ 2,087 $ 372 Future minimum lease payments as of December 31, 2018 are summarized as follows (in millions): Operating Leases Capital Leases 2019 $ 400 $ 72 2020 496 69 2021 421 200 2022 328 35 2023 289 28 Thereafter 787 101 Total lease payments $ 2,721 505 Less amount representing interest (86 ) Total lease obligations 419 Less current obligations (47 ) Long-term lease obligations $ 372 Lease rental expense for all operating leases, excluding per diem leases, was $555 million and $587 million for the years ended December 31, 2018 and 2017, respectively.

Accounts Payable and Other Cu_2

Accounts Payable and Other Current Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
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 $ 751 $ 913 Operating leases - current 455 — Accounts payable 413 169 Property and income tax liabilities 391 382 Accrued interest 280 270 Customer incentives 231 231 Capital expenditure estimated liabilities 120 188 Casualty and environmental liabilities 115 120 Rents and leases 86 117 Other 792 871 Total $ 3,634 $ 3,261

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Debt	Debt outstanding, excluding finance leases, was as follows (in millions): December 31, 2019 a December 31, 2018 a Notes and debentures, due 2020 to 2097 $ 22,169 4.7 % $ 22,094 4.7 % Equipment obligations, due 2020 to 2028 447 3.6 470 3.6 Mortgage bonds, due 2020 to 2047 81 4.5 81 4.5 Financing obligations, due 2020 to 2029 192 6.1 195 6.1 Unamortized fair value adjustment under acquisition method accounting, discount, debt issuance costs, and other, net (50 ) (33 ) Total 22,839 22,807 Less current portion of long-term debt (523 ) 5.6 % (783 ) 5.5 % Long-term debt $ 22,316 $ 22,024 a Amounts represent debt outstanding and weighted average effective interest rates for 2019 and 2018 , respectively. Maturities are as of December 31, 2019 .
Schedule of Maturities of Long-term Debt	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 as of December 31, 2019 . December 31, 2019 Maturity Date Total Fair Value 2020 2021 2022 2023 2024 Thereafter Fixed-rate debt (in millions) $523 $732 $1,528 $1,531 $1,254 $17,271 $22,839 $26,648 Average interest rate 5.6% 3.7% 4.0% 3.5% 3.5% 4.8% 4.6%
Schedule of Guarantor Obligations	Debt and other obligations of non-consolidated entities guaranteed by the Company as of December 31, 2019 , were as follows (dollars in millions): Guarantees BNSF Principal Maximum Maximum a Remaining 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 8 $ 16 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 Sheets. 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, 2019
Commitments and Contingencies Disclosure [Abstract]
Schedule of Loss Contingencies by Contingency	The following table summarizes the activity in the Company’s accrued obligations for personal injury claims (in millions): Years ended December 31, 2019 2018 2017 Beginning balance $ 308 $ 307 $ 367 Accruals / changes in estimates 80 76 (1 ) Payments (113 ) (75 ) (59 ) Ending balance $ 275 $ 308 $ 307 Current portion of ending balance $ 75 $ 80 $ 85
Accrued Obligations for Environmental Matters	The following table summarizes the activity in the Company’s accrued obligations for environmental matters (in millions): Years ended December 31, 2019 2018 2017 Beginning balance $ 298 $ 317 $ 342 Accruals / changes in estimates 5 — 5 Payments (21 ) (19 ) (30 ) Ending balance $ 282 $ 298 $ 317 Current portion of ending balance $ 40 $ 40 $ 40

Employment Benefit Plans (Table

Employment Benefit Plans (Tables)	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs	Components of the net (benefit) cost for the Pension Plans were as follows (in millions): Pension Benefits Years ended December 31, 2019 2018 2017 Service cost $ 32 $ 46 $ 42 Interest cost 81 82 88 Expected return on plan assets (160 ) (157 ) (149 ) Amortization of net loss — 1 — Amortization of prior service credits (3 ) (1 ) — Curtailment gain (117 ) — — Settlement loss (gain) 5 (1 ) — Net (benefit) cost recognized $ (162 ) $ (30 ) $ (19 )
Schedule of Changes in Projected Benefit Obligations	The following tables show the change in projected benefit obligation for the Pension Plans (in millions): Pension Benefits Change in Benefit Obligation December 31, December 31, Projected benefit obligation at beginning of period $ 2,198 $ 2,387 Service cost 32 46 Interest cost 81 82 Actuarial loss (gain) 279 (158 ) Benefits paid (142 ) (149 ) Curtailments (117 ) — Settlements (36 ) (10 ) Projected benefit obligation at end of period 2,295 2,198 Component representing future salary increases (44 ) (136 ) Accumulated benefit obligation at end of period $ 2,251 $ 2,062
Schedule of Changes in Plan Assets	The following tables show the change in plan assets of the Pension Plans (in millions): Pension Benefits Change in Plan Assets December 31, December 31, Fair value of plan assets at beginning of period $ 2,336 $ 2,669 Actual return (loss) on plan assets 482 (189 ) Employer contributions a — 3 Benefits paid (134 ) (137 ) Settlements (12 ) (10 ) Fair value of plan assets at measurement date $ 2,672 $ 2,336 a Employer contributions were classified as Other, Net under Operating Activities in the Company’s Consolidated Statements of Cash Flows.
Schedule of Net Funded Status	The following table shows the funded status of the Pension Plans, defined as plan assets less the projected benefit obligation (in millions): Pension Benefits December 31, December 31, Funded status (plan assets less projected benefit obligations) $ 377 $ 138
Defined Benefit Plan, Plan with Accumulated Benefit Obligation in Excess of Plan Assets	The following table shows the projected benefit obligation, accumulated benefit obligation, and fair value of plan assets for the plans (in millions): December 31, December 31, Projected benefit obligation $ 113 $ 138 Accumulated benefit obligation $ 113 $ 138 Fair value of plan assets $ 25 $ 36
Schedule of Amounts Recognized in Other Comprehensive Income (Loss)	The following tables show the pre-tax change in AOCI attributable to the components of the net cost and the change in benefit obligation (in millions): Pension Benefits Years ended December 31, Change in AOCI 2019 2018 2017 Beginning balance $ 182 $ 371 $ 207 Amortization of net loss — 1 — Amortization of prior service credits (3 ) (1 ) — Actuarial gain (loss) 44 (188 ) 164 Settlements 5 (1 ) — Ending balance $ 228 $ 182 $ 371
Schedule of Accumulated Other Comprehensive Income (Loss)	Pre-tax amounts currently recognized in AOCI consist of the following (in millions): Pension Benefits Years ended December 31, 2019 2018 Net gain (loss) $ 227 $ 183 Prior service credits — 3 Settlements 1 (4 ) Pre-tax amount recognized in AOCI at December 31, $ 228 $ 182
Defined Benefit Plan, Assumptions	The assumptions used in accounting for the Pension Plans were as follows: Pension Benefits Years ended December 31, Assumptions Used to Determine Net Cost 2019 2018 2017 Discount rate 4.2 % 3.6 % 4.1 % Expected long-term rate of return on plan assets 6.7 % 6.6 % 6.6 % Rate of compensation increase 3.5 % 3.6 % 3.3 % Pension Benefits Assumptions Used to Determine Benefit Obligations December 31, December 31, Discount rate 3.2 % 4.2 % Rate of compensation increase 3.1 % 3.5 %
Sensitivity analysis of impact on future net benefit cost resulting from hypothetical change in assumptions	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 expected rate of return on plan assets: Sensitivity Analysis Change in 2020 Net Benefit Cost Hypothetical Discount Rate Change Pension 50 basis point decrease $ 5 million decrease 50 basis point increase $ 2 million increase Hypothetical Expected Rate of Return on Plan Assets Change Pension 50 basis point decrease $ 13 million increase 50 basis point increase $ 13 million decrease
Schedule of Allocation of Plan Assets	The following table summarizes the investments of the funded pension plans as of December 31, 2019 , 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 Cash and equivalents $ 32 $ 2 $ 30 $ — Equity securities b 2,518 2,518 — — Government obligations 111 111 — — Other fixed maturity securities 11 — 11 — Investment funds and other — — — — Total c $ 2,672 $ 2,631 $ 41 $ — 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, 2019 , three equity securities each exceeded 10 percent of total plan assets. These investments represent approximately 58 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 the funded pension plans as of December 31, 2018 , 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 Cash and equivalents $ 21 $ 1 $ 20 $ — Equity securities b 1,895 1,895 — — Government obligations 403 403 — — Other fixed maturity securities 14 — 14 — Investment funds and other 3 3 — — Total c $ 2,336 $ 2,302 $ 34 $ — 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, 2018 , three equity securities each exceeded 10 percent of total plan assets. These investments represented approximately 51 percent of total plan assets. c Excludes less than $1 million accrued for dividend and interest receivable.
Schedule of Expected Benefit Payments	The following table shows expected benefit payments from the Pension Plans for the next five fiscal years and the aggregate five years thereafter (in millions): Fiscal year Expected Pension Plan Benefit Payments a 2020 $ 156 2021 $ 144 2022 $ 140 2023 $ 136 2024 $ 132 2025-2029 $ 620 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, 2019
Related Party Transactions [Abstract]
Schedule of Related Party Transactions	The following table summarizes revenues earned by BNSF for services provided to related parties and expenditures to related parties (in millions): Years ended December 31, 2019 2018 2017 Revenues $ 158 $ 152 $ 139 Expenditures $ 386 $ 381 $ 342

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive Income (Tables)	12 Months Ended
	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The following tables provide the components of accumulated other comprehensive income (loss) (AOCI) by component (in millions): Pension and Retiree Health and Welfare Benefit Items Equity Method Investments Total Balance as of December 31, 2016 $ 122 $ (3 ) $ 119 Other comprehensive income (loss), net before reclassifications 114 — 114 Amounts reclassified from AOCI: Amortization of prior service credits a (2 ) — (2 ) Tax expense (benefit) — — — Balance as of December 31, 2017 $ 234 $ (3 ) $ 231 Other comprehensive income (loss), net before reclassifications (126 ) 1 (125 ) Amounts reclassified from AOCI: Reclassification due to ASU 2016-01 adoption — (1 ) (1 ) Reclassification due to ASU 2018-02 adoption 26 — 26 Amortization of actuarial losses a 1 — 1 Amortization of prior service credits a (3 ) — (3 ) Tax expense (benefit) 1 — 1 Balance as of December 31, 2018 $ 133 $ (3 ) $ 130 Other comprehensive income (loss), net before reclassifications 16 (1 ) 15 Amounts reclassified from AOCI: Amortization of prior service credits a (4 ) — (4 ) Settlement loss a 5 — 5 Tax expense (benefit) (1 ) — (1 ) Balance as of December 31, 2019 $ 149 $ (4 ) $ 145 a This accumulated other comprehensive income component is included in the computation of net periodic pension cost (see Note 13 for additional details).

Quarterly Financial Data - Un_2

Quarterly Financial Data - Unaudited (Tables)	12 Months Ended
	Dec. 31, 2018
Quaterly Financial Data Unaudited [Abstract]
Schedule of Quarterly Financial Information	In millions 2019 Fourth Third Second First Revenues $ 5,839 $ 6,021 $ 5,893 $ 5,762 Operating income $ 2,105 $ 2,180 $ 2,007 $ 1,779 Net income $ 1,424 $ 1,466 $ 1,338 $ 1,253 2018 Fourth Third Second First Revenues $ 6,206 $ 6,147 $ 5,878 $ 5,624 Operating income $ 2,061 $ 2,109 $ 1,883 $ 1,747 Net income $ 1,372 $ 1,393 $ 1,309 $ 1,145

The Company (Details)

The Company (Details)	12 Months Ended
	Dec. 31, 2019Number_of_provinces	Feb. 12, 2010
Nature Of Operations [Line Items]
Rail route network distance (in miles)	32,500
Number of states in which entity operates	28
Number of Canadian provinces In which entity operates	3
Number of operating transportation service segments	1
Consumer Products
Nature Of Operations [Line Items]
Percentage of total freight revenues from one operating segment	35.00%
Industrial Products
Nature Of Operations [Line Items]
Percentage of total freight revenues from one operating segment	27.00%
Agricultural Products
Nature Of Operations [Line Items]
Percentage of total freight revenues from one operating segment	21.00%
Coal
Nature Of Operations [Line Items]
Percentage of total freight revenues from one operating segment	17.00%
Northern Sante Fe Corporation
Nature Of Operations [Line Items]
Percentage of outstanding shares acquired by parent company		100.00%
Holders of membership interests	1

Revenue from Contracts with C_3

Revenue from Contracts with Customers (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Disaggregation of Revenue [Line Items]
Revenues	$ 5,839	$ 6,021	$ 5,893	$ 5,762	$ 6,206	$ 6,147	$ 5,878	$ 5,624	$ 23,515	$ 23,855	$ 21,387
Non-rail logistics subsidiary									770	856	640
Accessorial and other									417	421	341
Total other revenues									1,187	1,277	981
Accounts receivable, after allowance for credit loss	1,100				1,300				1,100	1,300
Revenue, remaining performance obligation, amount	$ 175				$ 237				175	237
Consumer Products
Disaggregation of Revenue [Line Items]
Revenues									7,860	7,902	7,111
Industrial Products
Disaggregation of Revenue [Line Items]
Revenues									6,068	5,967	5,133
Agricultural Products
Disaggregation of Revenue [Line Items]
Revenues									4,685	4,697	4,316
Coal
Disaggregation of Revenue [Line Items]
Revenues									3,715	4,012	3,846
Total freight revenues
Disaggregation of Revenue [Line Items]
Revenues									$ 22,328	$ 22,578	$ 20,406

Income Tax Expense(Benefit) (De

Income Tax Expense(Benefit) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal	$ 989	$ 1,037	$ 1,286
State	226	228	163
Total current	1,215	1,265	1,449
Deferred:
Federal	470	366	(6,555)
State	84	13	134
Total deferred	554	379	(6,421)
Total	$ 1,769	$ 1,644	$ (4,972)

Reconciliation of Statutory and

Reconciliation of Statutory and Effective Tax Rates (Details)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Effective Income Tax Rate, Continuing Operations, Tax Rate Reconciliation [Abstract]
U.S. Federal statutory income tax rate	21.00%	21.00%	35.00%
State income taxes, net of federal tax benefit	3.40%	2.80%	2.90%
Tax law change	0.00%	0.00%	(116.00%)
Other, net	0.00%	0.20%	(0.50%)
Effective tax rate	24.40%	24.00%	(78.60%)

Components of Deferred Tax Asse

Components of Deferred Tax Assets / (Liabilities) (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Components of Deferred Tax Assets and Liabilities [Abstract]
Deferred Tax Liabilities, Property and Equipment	$ (14,313)	$ (13,860)
Deferred Tax Liabilities, Operating Lease Right-Of-Use-Assets	(492)
Deferred Tax Liabilities, Other	(524)	(346)
Total Deferred Tax Liabilities	15,329	14,206
Deferred Tax Assets, Operating Lease Liabilities	475
Deferred Tax Assets, Compensation and Benefits	158	165
Deferred Tax Assets, Casualty and environmental	114	122
Deferred Tax Assets, Other	229	124
Total Deferred Tax Assets	976	411
Net Deferred Tax Liability	$ 14,353	$ 13,795

Income Taxes Narrative (Details

Income Taxes Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Income Tax Examination, Penalties and Interest Expense [Abstract]
Change in enacted tax rate, amount			$ (7,300)
U.S. Federal statutory income tax rate	21.00%	21.00%	35.00%
Effective tax rate	24.40%	24.00%	(78.60%)
Effective tax rate, before impact arising from Tax Act			37.40%
Unrecognized tax benefits	$ 46	$ 50	$ 57	$ 62
Unrecognized tax benefits that would impact effective tax rate	33
Liability recorded for interest on income taxes expense	$ 7

Uncertain Tax Positions (Detail

Uncertain Tax Positions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Beginning balance	$ 50	$ 57	$ 62
Additions for tax positions related to current year	8	2	7
Additions (reductions) for tax positions taken in prior years	(6)		(1)
Additions (reductions) for tax positions taken in prior years		5
Lapse of statute of limitations	(6)	(14)	(11)
Ending balance	$ 46	$ 50	$ 57

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Allowance for bill adjustments and uncollectible accounts	$ 96	$ 87

Property and Equipment, Net (De

Property and Equipment, Net (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 76,634	$ 73,189
Less accumulated depreciation and amortization	(12,101)	(10,004)
Property and Equipment, Net	64,533	63,185
Finance lease, property and equipment, net	445
Finance lease, accumulated amortization	349
Capital eased asset, Net		479
capital lease, amortization		(282)
Right-to-use fixed assets	1,100	1,100
Amortization of leased asset, capital lease	338	310
Interest costs capitalized	15	24	$ 22
Land for transportation purposes
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	6,280	6,218
Track structure
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	25,599	24,214
Other roadway
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	30,525	29,077
Locomotives
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	8,533	8,660
Freight cars and other equipment
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	3,567	3,100
Computer hardware, software and other
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	1,382	1,256
Construction in progress
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Gross	$ 748	$ 664
Minimum | Track structure
Property, Plant and Equipment [Line Items]
Useful life	15 years
Minimum | Other roadway
Property, Plant and Equipment [Line Items]
Useful life	10 years
Minimum | Locomotives
Property, Plant and Equipment [Line Items]
Useful life	8 years
Minimum | Freight cars and other equipment
Property, Plant and Equipment [Line Items]
Useful life	8 years
Minimum | Computer hardware, software and other
Property, Plant and Equipment [Line Items]
Useful life	6 years
Maximum | Track structure
Property, Plant and Equipment [Line Items]
Useful life	50 years
Maximum | Other roadway
Property, Plant and Equipment [Line Items]
Useful life	100 years
Maximum | Locomotives
Property, Plant and Equipment [Line Items]
Useful life	36 years
Maximum | Freight cars and other equipment
Property, Plant and Equipment [Line Items]
Useful life	41 years
Maximum | Computer hardware, software and other
Property, Plant and Equipment [Line Items]
Useful life	15 years

Goodwill Impairment and Carryin

Goodwill Impairment and Carrying Value (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Feb. 12, 2010
Goodwill and Other Intangible Assets and Liabilities [Abstract]
Goodwill	$ 14,851,000,000	$ 14,851,000,000		$ 14,800,000,000
Incurred impairment losses related to Goodwill	0	0	$ 0
Accumulated impairment losses related to Goodwill	$ 0	$ 0

Lease Cost (Details)

Lease Cost (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease cost	$ 481
Amortization of right-of-use assets	37
Interest on lease liabilities	24
Short-term lease cost	85
Total lease cost	627
ASU 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative effect of new accounting principle in period of adoption	$ 2,300

Assets and Liabilities (Details

Assets and Liabilities (Details) $ in Millions	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating lease right-of-use assets	$ 2,285
Accounts payable and other current liabilities	455
Operating lease liabilities	1,632
Total operating lease liabilities	2,087
Property and equipment	794
Accumulated depreciation	(349)
Property and equipment, net	445
Long-term debt due within one year	48
Long-term debt	324
Total finance lease liabilities	$ 372

Supplemental Cash Flow Informat

Supplemental Cash Flow Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating cash flows for operating leases	$ 412
Operating cash flows for finance leases	25
Financing cash flows for finance leases	47
Right-of-use assets obtained in exchange for lease obligations, Operating leases	$ 57

Other Information (Details)

Other Information (Details)	Dec. 31, 2019
Leases [Abstract]
Weighted-average remaining lease term, Operating leases	7 years 8 months 10 days
Weighted-average remaining lease term, Finance leases	4 years 6 months
Weighted-average discount rate, Operating lease	3.70%
Weighted-average discount rate, Finance lease	6.40%

Maturities of Lease Liabilities

Maturities of Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Operating Leases, 2020			$ 498
Operating Leases, 2021			426
Operating Leases, 2022			340
Operating Leases, 2023			299
Operating Leases, 2024			249
Operating Leases, Thereafter			569
Operating Leases, Total lease payments			2,381
Operating Leases, Less amount representing interest			(294)
Operating Leases, Total			2,087
Finance Lease, Liability, Payment, Due [Abstract]
Finance Lease, 2020			70
Finance Lease, 2021			200
Finance Lease, 2022			35
Finance Lease, 2023			28
Finance Lease, 2024			24
Finance Lease, Thereafter			77
Finance Lease, Total lease payments			434
Finance Lease, Less amount representing interest			(62)
Total finance lease liabilities			$ 372
Operating and Capital Leases, Future Minimum Payments, Net Minimum Payments, Fiscal Year Maturity [Abstract]
Operating Leases, 2019	$ 400
Operating Leases, 2020	496
Operating Leases, 2021	421
Operating Leases, 2022	328
Operating Leases, 2023	289
Operating Leases, Thereafter	787
Operating Leases, Total Due	2,721
Capital Leases, 2019	72
Capital Leases, 2020	69
Capital Leases, 2021	200
Capital Leases, 2022	35
Capital Leases, 2023	28
Capital Leases, Thereafter	101
Capital Leases, Total Due	505
Capital Leases, Less amount representing interest	(86)
Capital Leases, Total	419
Less current obligations	47
Long-term lease obligations	372
Lease rental expense	$ 555	$ 587

Accounts Payable and Other Cu_3

Accounts Payable and Other Current Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Compensation and benefits payable	$ 751	$ 913
Operating leases - current	455
Accounts payable	413	169
Property and income tax liabilities	391	382
Accrued interest	280	270
Customer incentives	231	231
Capital expenditure estimated liabilities	120	188
Casualty and environmental liabilities	115	120
Rents and leases	86	117
Other	792	871
Total	$ 3,634	$ 3,261

Debt Outstanding (Details)

Debt Outstanding (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Debt	$ 22,839	$ 22,807
Less current portion of long-term debt	(523)	(783)
Long-term debt	$ 22,316	$ 22,024
Total Debt, Weighted Average Effective Interest Rate	4.60%
Current portion of long-term debt, Weighted Average Effective Interest Rate	5.60%	5.50%
Notes and debentures, due 2020 to 2097
Debt Instrument [Line Items]
Debt	$ 22,169	$ 22,094
Total Debt, Weighted Average Effective Interest Rate	4.70%	4.70%
Equipment obligations, due 2020 to 2028
Debt Instrument [Line Items]
Debt	$ 447	$ 470
Total Debt, Weighted Average Effective Interest Rate	3.60%	3.60%
Mortgage bonds, due 2020 to 2047
Debt Instrument [Line Items]
Debt	$ 81	$ 81
Total Debt, Weighted Average Effective Interest Rate	4.50%	4.50%
Financing obligations, due 2020 to 2029
Debt Instrument [Line Items]
Debt	$ 192	$ 195
Total Debt, Weighted Average Effective Interest Rate	6.10%	6.10%
Unamortized fair value adjustment under acquisition method accounting, discount, debt issuance costs, and other, net
Debt Instrument [Line Items]
Debt	$ (50)	$ (33)

Notes and Debentures Narrative

Notes and Debentures Narrative (Details) - USD ($) $ in Millions	Dec. 31, 2019	Jul. 31, 2019	May 31, 2019	Dec. 31, 2018	Aug. 31, 2018	Mar. 31, 2018	Mar. 31, 2017
Debt Instrument [Line Items]
Debt	$ 22,839			$ 22,807
Outstanding variable rate debt	0
Debt, fair value	26,648			24,100
Junior Subordinated Debt
Debt Instrument [Line Items]
Subordinated notes related to financial covenants	500
SEC Debt Shelf Registration
Debt Instrument [Line Items]
The board of managers authorized additional debt securities for issuance			$ 2,250				$ 1,500
Remaining amount of debt securities that may be issued	1,675
Mortgage Bonds
Debt Instrument [Line Items]
Debt	$ 81			$ 81
Three Point Fifty Five Percent Debenture Due Feb 15 2050 | Corporate Debt Securities
Debt Instrument [Line Items]
Debt Instrument issued amount		$ 825
Debt instrument interest rate		3.55%
Four Point One Five Percent Debentures Due December 15, 2048 | Corporate Debt Securities
Debt Instrument [Line Items]
Debt Instrument issued amount					$ 750
Debt instrument interest rate					4.15%
Four Point Zero Five Percent Debentures Due June 15, 2048 | Corporate Debt Securities
Debt Instrument [Line Items]
Debt Instrument issued amount						$ 750
Debt instrument interest rate						4.05%
Three Point Two Five Zero Percent Debentures Due June 15, 2027 | Corporate Debt Securities
Debt Instrument [Line Items]
Debt Instrument issued amount							$ 500
Debt instrument interest rate							3.25%
Four Point One Two Five Percent Debentures Due June 15, 2047 | Corporate Debt Securities
Debt Instrument [Line Items]
Debt Instrument issued amount							$ 750
Debt instrument interest rate							4.125%

Debt Obligation Maturities (Det

Debt Obligation Maturities (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Debt Maturities [Abstract]
Debt maturities - 2020	$ 523
Debt maturities - 2021	732
Debt maturities - 2022	1,528
Debt maturities - 2023	1,531
Debt maturities - 2024	1,254
Debt maturities - Thereafter	17,271
Total	22,839
Fair Value	$ 26,648	$ 24,100
Weighted Average Interest Rate on Debt and Capital Lease Obligations [Abstract]
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2020	5.60%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2021	3.70%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2022	4.00%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2023	3.50%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - 2024	3.50%
Weighted Average Interest Rate On Debt And Capital Lease Obligations - Thereafter	4.80%
Total Debt, Weighted Average Effective Interest Rate	4.60%

Guarantees (Details)

Guarantees (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)
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
Capitalized Obligations	$ 2
Chevron Phillips Chemical Company, LP | Indemnification Agreement
Guarantor Obligations [Line Items]
BNSF Ownership Percentage	0.00%
Remaining Term (in years)	8 years
Capitalized Obligations	$ 16

Commitments and Contingencies P

Commitments and Contingencies Personal Injury (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2019
Loss Contingency Accrual [Roll Forward]
Beginning balance	$ 120
Ending balance	115	$ 120
Personal Injury
Loss Contingency Accrual [Roll Forward]
Beginning balance	308	307	$ 367
Accruals / changes in estimates	80	76	(1)
Payments	(113)	(75)	(59)
Ending balance	275	308	307
Current portion of ending balance	$ 75	$ 80	$ 85
Personal Injury | Minimum
Loss Contingency Accrual [Roll Forward]
Future costs to settle claims and associated liability				$ 235
Personal Injury | Maximum
Loss Contingency Accrual [Roll Forward]
Future costs to settle claims and associated liability				$ 330

Commitments and Contingencies E

Commitments and Contingencies Environmental (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Accrual for Environmental Loss Contingencies [Roll Forward]
Number of sites the Company participates in environmental studies, cleanup or both	200
Environmental Issue
Accrual for Environmental Loss Contingencies [Roll Forward]
Beginning balance	$ 298	$ 317	$ 342
Accruals / changes in estimates	5	0	5
Payments	(21)	(19)	(30)
Ending balance	282	298	317
Current portion of ending balance	40	$ 40	$ 40
Environmental Issue | Minimum
Accrual for Environmental Loss Contingencies [Roll Forward]
Future costs to settle claims and associated liability	230
Environmental Issue | Maximum
Accrual for Environmental Loss Contingencies [Roll Forward]
Future costs to settle claims and associated liability	$ 380

Commitments and Contingencies B

Commitments and Contingencies BNSF Insurance Company (Details) - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Loss Contingencies [Line Items]
Cash and cash equivalents	$ 1,984	$ 1,985
Estimated Insurance Recoveries	250
BNSF Insurance Company | Commercial Paper, Bank Time Deposits, and Money Market Funds
Loss Contingencies [Line Items]
Cash and cash equivalents	$ 492	$ 519

Employment Benefit Plans Net Co

Employment Benefit Plans Net Cost (Details) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
Number of months for highest consecutive compensation		60 months
Number of years of salaried employees to qualify for pension plan retirement		10 years
Number of funded plans		2
Reduction in projected benefit obligation		$ 117	$ 0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Number of Years For Current Employees To Be Transiitioned Away From Retirement Plans		10 years
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Curtailment gain	$ 120	$ 117	0	$ 0
Reduction in projected benefit obligation	117
Amortization of prior service credits		3	1	0
Defined Benefit Plan, Net Periodic Benefit Cost (Credit) [Abstract]
Service cost		32	46	42
Interest cost		81	82	88
Expected return on plan assets		(160)	(157)	(149)
Amortization of net loss		0	1	0
Amortization of prior service credits	3	(3)	(1)	0
Curtailment gain	$ (120)	(117)	0	0
Settlement loss (gain)		5	(1)	0
Net (benefit) cost recognized		$ (162)	$ (30)	$ (19)

Employment Benefit Plans Change

Employment Benefit Plans Change in Benefit Obligation (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Curtailments		$ (117)	$ 0
Pension Benefits
Defined Benefit Plan, Change in Benefit Obligation [Roll Forward]
Projected benefit obligation at beginning of period	$ 2,198	2,198	2,387
Service cost		32	46	$ 42
Interest cost		81	82	88
Actuarial loss (gain)		279	(158)
Benefits paid		(142)	(149)
Curtailments	$ (117)
Settlements		(36)	(10)
Projected benefit obligation at end of period		2,295	2,198	$ 2,387
Component representing future salary increases		(44)	(136)
Accumulated benefit obligation at end of period		$ 2,251	$ 2,062

Employment Benefit Plans Chan_2

Employment Benefit Plans Change in Plan Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Pension and Health and Welfare Benefit Plans, Current Liabilities	$ 9	$ 3
Pension and Health and Welfare Benefit Plans, Other Assets	465	240
Pension Benefits
Defined Benefit Plan, Change in Fair Value of Plan Assets [Roll Forward]
Fair value of plan assets at beginning of period	2,336	2,669
Actual return (loss) on plan assets	482	(189)
Employer contributions	0	3
Benefits paid	(134)	(137)
Settlements	(12)	(10)
Fair value of plan assets at measurement date	2,672	2,336
Defined Benefit Plan, Amounts for Asset (Liability) Recognized in Statement of Financial Position [Abstract]
Funded status (plan assets less projected benefit obligations)	$ 377	$ 138

Employment Benefit Plans Plans

Employment Benefit Plans Plans with ABO in Excess of Plan Assets (Details) - Pension Benefits - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan Disclosure [Line Items]
Projected Benefit Obligation	$ 113	$ 138
Accumulated Benefit Obligation	113	138
Fair Value of Plan Assets	$ 25	$ 36

Employment Benefit Plans AOCI (

Employment Benefit Plans AOCI (Details) - Pension Benefits - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2019	Dec. 31, 2018
Defined Benefit Plan, Change in Accumulated Other Comprehensive Income Loss [Roll Forward]
Beginning balance	$ 182	$ 371	$ 207
Amortization of net loss	0	1	0
Amortization of prior service credits	(3)	(1)	0
Actuarial gain (loss)	44	(188)	164
Settlements	5	(1)	0
Ending balance	228	182	371
Expected Amortization of Loss, Next Fiscal Year				$ 1
Defined Benefit Plan, Accumulated Other Comprehensive (Income) Loss, before Tax [Abstract]
Net gain (loss)				227	$ 183
Prior Service Credits				0	3
Settlements				1	(4)
Pre-tax amount recognized in AOCI at December 31,	$ 228	$ 182	$ 371	$ 228	$ 182

Employment Benefit Plans Assump

Employment Benefit Plans Assumptions Used (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Pension Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - net cost		4.20%	3.60%	4.10%
Expected Long-term Rate of Return on Plan Assets - net cost		6.70%	6.60%	6.60%
Rate of Compensation Increase - net cost		3.50%	3.60%	3.30%
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Benefit Obligation [Abstract]
Discount Rate - benefit obligations		3.20%	4.20%
Rate of Compensation Increase - benefit obligations		3.10%	3.50%
Assumptions Sensitivity Analysis [Abstract]
Effect of 50 basis point decrease in discount rate		$ 5
Effect of 50 basis point increase in discount rate		2
Effect of 50 basis point decrease in rate of return on plan assets		13
Effect of 50 basis point increase in rate of return on plan assets		$ (13)
Forecast | Pension Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - net cost	3.20%
Expected Long-term Rate of Return on Plan Assets - net cost	6.70%
Forecast | Retiree Health and Welfare Benefits
Defined Benefit Plan, Weighted Average Assumptions Used in Calculating Net Periodic Benefit Cost [Abstract]
Discount Rate - net cost	3.10%

Employment Benefit Plans Plan A

Employment Benefit Plans Plan Assets (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Benefit Plan Disclosure [Line Items]
Equity securities exceeding 10 percent of plan assets	three	three
Percent of total assets that equity securities exceeding 10 percent of plan assets represent	10.00%	10.00%
Defined Benefit Plan, Plan Assets, Target Allocation, Percentage	58.00%	51.00%
Accrued dividend and interest receivable, Less than	$ 1,000,000	$ 1,000,000
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,672,000,000	2,336,000,000	$ 2,669,000,000
Pension Benefits | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,631,000,000	2,302,000,000
Pension Benefits | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	41,000,000	34,000,000
Pension Benefits | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Cash and equivalents
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	32,000,000	21,000,000
Pension Benefits | Cash and equivalents | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,000,000	1,000,000
Pension Benefits | Cash and equivalents | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	30,000,000	20,000,000
Pension Benefits | Cash and equivalents | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Equity Securities
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,518,000,000	1,895,000,000
Pension Benefits | Equity Securities | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	2,518,000,000	1,895,000,000
Pension Benefits | Equity Securities | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Equity Securities | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Government obligations
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	111,000,000	403,000,000
Pension Benefits | Government obligations | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	111,000,000	403,000,000
Pension Benefits | Government obligations | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Government obligations | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Other fixed maturity securities
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	11,000,000	14,000,000
Pension Benefits | Other fixed maturity securities | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Other fixed maturity securities | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	11,000,000	14,000,000
Pension Benefits | Other fixed maturity securities | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Investment funds and other
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	3,000,000
Pension Benefits | Investment funds and other | Level 1 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	3,000,000
Pension Benefits | Investment funds and other | Level 2 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	0	0
Pension Benefits | Investment funds and other | Level 3 Inputs
Defined Benefit Plan Disclosure [Line Items]
Fair Value of Plan Assets Excluding Accrued Dividend And Interest Receivable	$ 0	$ 0

Employment Benefit Plans Expect

Employment Benefit Plans Expected Benefit Payments (Details) - Pension Benefits $ in Millions	Dec. 31, 2019USD ($)
Defined Benefit Plan Disclosure [Line Items]
Expected benefit payments, 2020	$ 156
Expected benefit payments, 2021	144
Expected benefit payments, 2022	140
Expected benefit payments, 2023	136
Expected benefit payments, 2024	132
Expected benefit payments, 2025 - 2029	$ 620

Employment Benefit Plans Other

Employment Benefit Plans Other Details (Details) number in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
Defined Contribution Plan Disclosure [Line Items]
401(k) matching expense	$ 41	$ 36	$ 35
Multiemployer Plan, insurance premiums paid	$ 59	$ 64	$ 75
Average number of employees covered under multi-employer benefit plans	37	37	35
Retiree Health and Welfare Benefits
Defined Contribution Plan Disclosure [Line Items]
Projected Benefit Obligation	$ 224
Service cost	$ 1

Related Party Transactions (Det

Related Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Related Party Transaction [Line Items]
Cash distributions declared and paid	$ 4,425	$ 5,450	$ 4,575
Revenues earned for services provided to related parties	158	152	139
Expenditures to related parties	$ 386	381	342
Equity Method Investments and Joint Ventures [Abstract]
Ownership Percentage in TTX Company	17.30%
Investments related to TTX	$ 656	609
Parent Company
Related Party Transaction [Line Items]
Cash distributions declared and paid	4,400	5,500	4,600
Tax Refunds from Parent Company	1	222	29
Tax payments to parent company	934	912	$ 1,600
Payable to parent company	$ 31
Earliest Tax Year | Parent Company
Related Party Transaction [Line Items]
Tax payable to parent by reporting entity		$ 54

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive Income Reclassifications out of AOCI (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Balance	$ 130	$ 231	$ 119
Other comprehensive income (loss), net before reclassifications	15	(125)	114
Tax expense (benefit)	(1)	1	0
Balance	145	130	231
Amortization of net gain
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax		1
Amortization of prior service credits
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	(4)	(3)	(2)
Settlement lossa
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	5
Reclassification due to ASU 2016-01 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		1
Reclassification due to ASU 2018-02 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		(26)
Equity Method Investments
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Balance	(3)	(3)	(3)
Other comprehensive income (loss), net before reclassifications	(1)	1	0
Tax expense (benefit)	0	0	0
Balance	(4)	(3)	(3)
Equity Method Investments | Amortization of net gain
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax		0
Equity Method Investments | Amortization of prior service credits
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	0	0	0
Equity Method Investments | Settlement lossa
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	0
Equity Method Investments | Reclassification due to ASU 2016-01 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		1
Equity Method Investments | Reclassification due to ASU 2018-02 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		0
Pension and Retiree Health and Welfare Benefit Items
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Balance	133	234	122
Other comprehensive income (loss), net before reclassifications	16	(126)	114
Tax expense (benefit)	(1)	1	0
Balance	149	133	234
Pension and Retiree Health and Welfare Benefit Items | Amortization of net gain
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax		1
Pension and Retiree Health and Welfare Benefit Items | Amortization of prior service credits
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	(4)	(3)	$ (2)
Pension and Retiree Health and Welfare Benefit Items | Settlement lossa
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Total before Tax	$ 5
Pension and Retiree Health and Welfare Benefit Items | Reclassification due to ASU 2016-01 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		0
Pension and Retiree Health and Welfare Benefit Items | Reclassification due to ASU 2018-02 adoption
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net of Tax		$ (26)

Quarterly Financial Data - Un_3

Quarterly Financial Data - Unaudited (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quaterly Financial Data Unaudited [Abstract]
Revenues	$ 5,839	$ 6,021	$ 5,893	$ 5,762	$ 6,206	$ 6,147	$ 5,878	$ 5,624	$ 23,515	$ 23,855	$ 21,387
Operating income	2,105	2,180	2,007	1,779	2,061	2,109	1,883	1,747	8,071	7,800	7,293
Net income	$ 1,424	$ 1,466	$ 1,338	$ 1,253	$ 1,372	$ 1,393	$ 1,309	$ 1,145	$ 5,481	$ 5,219	$ 11,300

Uncategorized Items - bni-20191

Label	Element	Value
Accounting Standards Update 2016-01 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 0	[1]
Accounting Standards Update 2016-01 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	1,000,000	[1]
Accounting Standards Update 2016-01 [Member] | Members Equity [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(1,000,000)	[1]
Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	3,000,000	[2]
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0	[2]
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Members Equity [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	3,000,000	[2]
Accounting Standards Update 2018-02 [Member] [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	0	[3]
Accounting Standards Update 2018-02 [Member] [Member] | AOCI Attributable to Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	(26,000,000)	[3]
Accounting Standards Update 2018-02 [Member] [Member] | Members Equity [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 26,000,000	[3]
[1]	b Accounting Standards Update (ASU) No. 2016-01 Financial Instruments - Recognition and Measurement of Financial Assets and Financial Liabilities
[2]	a Accounting Standards Codification Topic 606 - Revenue from Contracts with Customers
[3]	c ASU No. 2018-02 Income Statement - Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income