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Special Charges (Tables)

6 Months Ended

Jun. 30, 2017

Components of Special Charges

For the three and six months ended June 30, special charges consisted of the following (in millions):

		Three Months Ended June 30,								Six Months Ended June 30,
Operating:		2017				2016				2017				2016
Severance and benefit costs		$	41			$	6			$	78			$	14
Impairment of assets			—				412				—				412
Labor agreement costs			—				10				—				110
Cleveland airport lease restructuring			—				—				—				74
(Gains) losses on sale of assets and other special charges			3				6				17				14
Special charges			44				434				95				624
Nonoperating:
Other (gain) loss			—				(9)				—				(1)
Special charges before income taxes			44				425				95				623
Income tax benefit related to special charges			(16)				(153)				(34)				(225)
Total special charges, net of tax		$	28			$	272			$	61			$	398

Schedule of Severance Related Accrual

The following is a reconciliation of severance and permanently grounded aircraft accrual activity for the six months ended June 30:

		Severance and Benefits				Permanently Grounded Aircraft
Balance at December 31, 2016		$	14			$	41
Accrual			78				—
Payments			(65)				(12)
Balance at June 30, 2017		$	27			$	29
		Severance and Benefits				Permanently Grounded Aircraft
Balance at December 31, 2015		$	27			$	78
Accrual			14				(17)
Payments			(11)				(20)
Balance at June 30, 2016		$	30			$	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

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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

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