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Analysis of Inventory
Difficulty: Advanced
Inventory Accounting Policy
Materials and supplies in the consolidated balance sheets are carried at average costs and consist primarily of fuel and parts used in the repair and maintenance of CSXT's freight car and locomotive fleets, equipment and track structure.
Source: CSX Corp., Annual Report
Inventory Disclosure
CSX Corp., Statement of Financial Position, Inventory
USD $ in millions
| Dec 31, 2017 | Dec 30, 2016 | Dec 25, 2015 | Dec 26, 2014 | Dec 27, 2013 | ||
|---|---|---|---|---|---|---|
| Materials and supplies | |
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Source: Based on data from CSX Corp. Annual Reports
| Item | Description | The company |
|---|---|---|
| Materials and supplies | Carrying amount (lower of cost or market) as of the balance sheet date of inventories less all valuation and other allowances. Excludes noncurrent inventory balances (expected to remain on hand past one year or one operating cycle, if longer). | CSX Corp.'s materials and supplies increased from 2015 to 2016 but then slightly declined from 2016 to 2017 not reaching 2015 level. |
