Name: CSX Corp. (NASDAQ:CSX) | Common-Size Liabilities and Stockholders’ Equity
Creator: Stock Analysis on Net

Common-Size Balance Sheet: Liabilities and Stockholders’ Equity

CSX Corp., common-size consolidated balance sheet: liabilities and stockholders’ equity

	Dec 31, 2022	Dec 31, 2021	Dec 31, 2020	Dec 31, 2019	Dec 31, 2018
Accounts payable	2.70%	2.38%	2.03%	2.73%	2.58%
Labor and fringe benefits payable	1.69%	1.55%	1.21%	1.28%	1.50%
Personal injury	0.10%	0.09%	0.10%	0.11%	0.11%
Occupational	0.02%	0.02%	0.03%	0.02%	0.03%
Casualty reserves	0.12%	0.11%	0.12%	0.13%	0.14%
Environmental reserves	0.13%	0.09%	0.06%	0.08%	0.11%
Other reserves	0.10%	0.09%	0.05%	0.05%	0.07%
Casualty, environmental and other reserves	0.34%	0.29%	0.23%	0.26%	0.31%
Current maturities of long-term debt	0.36%	0.45%	1.01%	0.64%	0.05%
Income and other taxes payable	0.26%	0.33%	0.18%	0.18%	0.29%
Other current liabilities	0.54%	0.51%	0.41%	0.54%	0.49%
Current liabilities	5.90%	5.51%	5.07%	5.62%	5.21%
Personal injury	0.21%	0.20%	0.23%	0.23%	0.28%
Occupational	0.14%	0.14%	0.14%	0.14%	0.13%
Casualty reserves	0.34%	0.34%	0.37%	0.36%	0.41%
Environmental reserves	0.26%	0.18%	0.13%	0.11%	0.11%
Other reserves	0.10%	0.11%	0.06%	0.06%	0.06%
Casualty, environmental and other reserves	0.70%	0.62%	0.56%	0.54%	0.57%
Long-term debt, excluding current portion	42.70%	39.93%	40.97%	41.80%	40.13%
Deferred income taxes, net	18.06%	18.22%	18.01%	18.20%	18.21%
Long-term operating lease liability	1.16%	1.18%	1.14%	1.29%	0.00%
Other long-term liabilities	1.36%	1.24%	1.29%	1.54%	1.62%
Long-term liabilities	63.98%	61.18%	61.98%	63.37%	60.54%
Total liabilities	69.88%	66.69%	67.05%	68.99%	65.75%
Common stock, $1 par value	4.93%	5.43%	1.92%	2.02%	2.23%
Other capital	1.37%	0.16%	1.03%	0.90%	0.68%
Retained earnings	24.73%	28.69%	31.48%	29.81%	33.10%
Accumulated other comprehensive loss	-0.93%	-1.01%	-1.50%	-1.76%	-1.80%
Shareholders’ equity, attributable to CSX	30.10%	33.28%	32.92%	30.97%	34.20%
Non-controlling minority interest	0.02%	0.02%	0.02%	0.04%	0.05%
Total shareholders’ equity	30.12%	33.31%	32.95%	31.01%	34.25%
Total liabilities and shareholders’ equity	100.00%	100.00%	100.00%	100.00%	100.00%

Based on: 10-K (reporting date: 2022-12-31), 10-K (reporting date: 2021-12-31), 10-K (reporting date: 2020-12-31), 10-K (reporting date: 2019-12-31), 10-K (reporting date: 2018-12-31).

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Balance sheet item	Description	The company
Current liabilities	Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.	CSX Corp. current liabilities as a percentage of total liabilities and shareholders’ equity increased from 2020 to 2021 and from 2021 to 2022.
Long-term liabilities	Amount of obligation due after one year or beyond the normal operating cycle, if longer.	CSX Corp. long-term liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
Total liabilities	Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.	CSX Corp. total liabilities as a percentage of total liabilities and shareholders’ equity decreased from 2020 to 2021 but then increased from 2021 to 2022 exceeding 2020 level.
Shareholders’ equity, attributable to CSX	Total of all stockholders’ equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity stockholders’ equity attributable to the parent excludes the amount of stockholders’ equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity.	CSX Corp. shareholders’ equity, attributable to CSX as a percentage of total liabilities and shareholders’ equity increased from 2020 to 2021 but then decreased significantly from 2021 to 2022.