CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents (Note 9)	$ 2,948	$ 3,504
Inventories (Note 10)	2,128	2,359
Other current assets	319	368
Total current assets	6,943	7,866
Long-term restricted cash (Note 9)	32	31
Investments and long-term receivables, less allowance of $3 and $4 (Note 12)	761	840
Operating lease assets (Note 24)	109	146
Property, plant and equipment, net (Note 13)	10,393	8,492
Intangibles, net (Note 14)	436	478
Deferred income tax benefits	19	10
Goodwill	920	920
Other noncurrent assets	838	675
Total assets	20,451	19,458
Current liabilities:
Payroll and benefits payable	442	493
Accrued taxes	222	271
Accrued interest	70	67
Current operating lease liabilities (Note 24)	44	49
Short-term debt and current maturities of long-term debt (Note 17)	142	63
Total current liabilities	3,948	3,959
Noncurrent operating lease liabilities (Note 24)	73	105
Long-term debt, less unamortized discount and debt issuance costs (Note 17)	4,080	3,914
Employee benefits (Note 18)	126	209
Deferred income tax liabilities (Note 11)	587	456
Deferred credits and other noncurrent liabilities	497	504
Total liabilities	9,311	9,147
Contingencies and commitments (Note 26)
Stockholders’ Equity
Common stock issued — 285,959,739 and 282,487,412 shares issued (par value $1 per share, authorized 400,000,000 shares) (Note 8)	286	283
Treasury stock, at cost (62,288,523 shares and 54,089,559 shares)	(1,418)	(1,204)
Additional paid-in capital	5,253	5,194
Retained earnings	6,880	6,030
Accumulated other comprehensive income (loss) (Note 21)	46	(85)
Total United States Steel Corporation stockholders’ equity	11,047	10,218
Noncontrolling interests	93	93
Total liabilities and stockholders’ equity	20,451	19,458
Nonrelated Party
Current assets:
Receivables, less allowance of $38 in both periods	1,390	1,485
Current liabilities:
Accounts payable and other accrued liabilities	2,889	2,873
Related Party
Current assets:
Receivables, less allowance of $38 in both periods	158	150
Current liabilities:
Accounts payable and other accrued liabilities	$ 139	$ 143

Sum of the carrying values as of the balance sheet date of obligations incurred through that date and due within one year (or the operating cycle, if longer), including liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received, taxes, interest, rent and utilities, accrued salaries and bonuses, payroll taxes and fringe benefits.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19,20)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1