v3.26.1
Reconciliation of Financial Statements to Form 5500 (Tables)
12 Months Ended
Dec. 31, 2025
Rail  
EBP, Reconciliation of Financial Statement to Form 5500 [Line Items]  
Reconciliation of Financial Statement to Form 5500
The following table reconciles the Net assets available for benefits per the audited financial statements to the Form 5500 Annual Report:

 (in thousands of dollars)20252024
 Net assets available for benefits per financial statements$— $16,930 
 Certain deemed distributions of participant loans— (2)
Adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts— (22)
 Net assets per Form 5500$— $16,906 
The following table reconciles the Plan's increase (decrease) in net assets available for benefits per the audited financial statements to the Form 5500 Annual Report:

 (in thousands of dollars)2025
 Plan's increase (decrease) in net assets available for benefits per financial statements$556 
Change in certain deemed distributions of participant loans
Change in adjustment from contract value to fair value for fully benefit-responsive synthetic guaranteed investment contracts22 
 Net income (loss) per Form 5500$580