XML 70 R40.htm IDEA: XBRL DOCUMENT
v3.6.0.2

Special Items (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2016
Components of Special Items | Special items classified as special charges in the statements of consolidated operations consisted of the following for the years ended December 31 (in millions):
Operating: |  | 2016 |  |  | 2015 |  |  | 2014 |
Impairment of assets |  | $ | 412 |  |  | $ | 79 |  |  | $ | 49 |
Cleveland airport lease restructuring |  |  | 74 |  |  |  | — |  |  |  | — |
Labor agreement costs |  |  | 64 |  |  |  | 18 |  |  |  | — |
Severance and benefit costs |  |  | 37 |  |  |  | 107 |  |  |  | 199 |
(Gains) losses on sale of assets and other special charges |  |  | 51 |  |  |  | 122 |  |  |  | 195 |
Special charges |  |  | 638 |  |  |  | 326 |  |  |  | 443 |
Nonoperating and income taxes: |  |  |  |  |  |  |  |  |  |  |  |
Losses (gain) on extinguishment of debt and other |  |  | (1) |  |  |  | 202 |  |  |  | 74 |
Income tax benefit related to special charges |  |  | (229) |  |  |  | (11) |  |  |  | (10) |
Income tax adjustments (Notes 6 and 7) |  |  | 180 |  |  |  | (3,130 | ) |  |  | — |
Total operating and nonoperating special items, net of income taxes |  | $ | 588 |  |  | $ | (2,613 | ) |  | $ | 507 |
Accrual Activity | Activity related to the accruals for severance and medical costs and future lease payments on permanently grounded aircraft is as follows (in millions):
|  | Severance/ Benefit Costs |  |  | Permanently Grounded Aircraft |
Balance at December 31, 2013 |  | $ | 91 |  |  | $ | 11 |
Accrual |  |  | 199 |  |  |  | 102 |
Payments |  |  | (181) |  |  |  | (11) |
Balance at December 31, 2014 |  |  | 109 |  |  |  | 102 |
Accrual |  |  | 107 |  |  |  | 30 |
Payments |  |  | (189) |  |  |  | (54) |
Balance at December 31, 2015 |  |  | 27 |  |  |  | 78 |
Accrual and related adjustments |  |  | 37 |  |  |  | (17) |
Payments |  |  | (50) |  |  |  | (20) |
Balance at December 31, 2016 |  | $ | 14 |  |  | $ | 41 |

X
- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringAndRelatedCostsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of an entity's restructuring reserve that occurred during the period associated with the exit from or disposal of business activities or restructurings for each major type of cost. This element may also include a description of any reversal and other adjustment made during the period to the amount of an accrued liability for restructuring activities. This element may be used to encapsulate the roll forward presentations of an entity's restructuring reserve by type of cost and in total, and explanation of changes that occurred in the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)(2)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 + Details
Name: | us-gaap_ScheduleOfRestructuringReserveByTypeOfCostTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration