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Special Charges (Tables) | 9 Months Ended
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Sep. 30, 2017
Components of Special Charges | For the three and nine months ended September 30, special charges consisted of the following (in millions):
|  | Three Months Ended September 30, |  |  | Nine Months Ended September 30, |
Operating: |  | 2017 |  |  | 2016 |  |  | 2017 |  |  | 2016 |
Severance and benefit costs |  | $ | 23 |  |  | $ | 13 |  |  | $ | 101 |  |  | $ | 27 |
Impairment of assets |  |  | 15 |  |  |  | — |  |  |  | 15 |  |  |  | 412 |
Labor agreement costs |  |  | — |  |  |  | 14 |  |  |  | — |  |  |  | 124 |
Cleveland airport lease restructuring |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 74 |
(Gains) losses on sale of assets and other special charges |  |  | 12 |  |  |  | 18 |  |  |  | 29 |  |  |  | 32 |
Special charges |  |  | 50 |  |  |  | 45 |  |  |  | 145 |  |  |  | 669 |
Nonoperating: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Other (gain) loss |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (1) |
Special charges before income taxes |  |  | 50 |  |  |  | 45 |  |  |  | 145 |  |  |  | 668 |
Income tax benefit related to special charges |  |  | (18) |  |  |  | (16) |  |  |  | (52) |  |  |  | (241) |
Total special charges, net of tax |  | $ | 32 |  |  | $ | 29 |  |  | $ | 93 |  |  | $ | 427 |
Schedule of Severance Related Accrual | The following is a reconciliation of severance and permanently grounded aircraft accrual activity for the nine months ended September 30:
|  | Severance and Benefits |  |  | Permanently Grounded Aircraft |
Balance at December 31, 2016 |  | $ | 14 |  |  | $ | 41 |
Accrual |  |  | 101 |  |  |  | — |
Payments |  |  | (84) |  |  |  | (13) |
Balance at September 30, 2017 |  | $ | 31 |  |  | $ | 28 |
|  | Severance and Benefits |  |  | Permanently Grounded Aircraft |
Balance at December 31, 2015 |  | $ | 27 |  |  | $ | 78 |
Accrual |  |  | 27 |  |  |  | (17) |
Payments |  |  | (20) |  |  |  | (20) |
Balance at September 30, 2016 |  | $ | 34 |  |  | $ | 41 |

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- 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
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- 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
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