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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: 10-K (filing date: 2018-02-07).

Inventory Disclosure

CSX Corp., Statement of Financial Position, Inventory

USD $ in millions

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Dec 31, 2017 Dec 30, 2016 Dec 25, 2015 Dec 26, 2014 Dec 27, 2013
Materials and supplies hidden hidden hidden hidden hidden

Based on: 10-K (filing date: 2018-02-07), 10-K (filing date: 2017-02-14), 10-K (filing date: 2016-02-10), 10-K (filing date: 2015-02-11), 10-K (filing date: 2014-02-12).

Item Description The company
Materials and supplies Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or 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.