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Statement of Comprehensive Income
Difficulty: Beginner
Comprehensive income is the change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owners sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners.
CSX Corp., Consolidated Statement of Comprehensive Income
USD $ in millions
| 12 months ended | Dec 31, 2017 | Dec 30, 2016 | Dec 25, 2015 | Dec 26, 2014 | Dec 27, 2013 | ||||||
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| Other comprehensive income (loss), net of tax | |
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| Comprehensive earnings | |
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| Item | Description | The company |
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| Pension and other post-employment benefits | Net changes to accumulated comprehensive income during the period related to benefit plans, after tax, attributable to the parent entity. | CSX Corp.'s pension and other post-employment benefits increased from 2015 to 2016 and from 2016 to 2017. |
| Comprehensive earnings | The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent. | CSX Corp.'s comprehensive earnings declined from 2015 to 2016 but then increased from 2016 to 2017 exceeding 2015 level. |
