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Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Schedule of Information Related to Amounts Recorded Related to Frequent Flyer Programs

The following table provides additional information related to the frequent flyer program (in millions):

Year Ended December 31,		Cash Proceeds from Miles Sold and Earned				Other Revenue Recognized Upon Award of Miles to Third-Party Customers (a)				Increase in Frequent Flyer Deferred Revenue for Miles Awarded (b)				Decrease in Advanced Purchase of Miles (c)
2017		$	2,343			$	1,183			$	2,025			$	(865)
2016			3,022				1,221				2,050				(249)
2015			2,999				1,050				2,173				(224)
(a) This amount represents other revenue recognized during the period from the sale of miles to third parties, representing the marketing-related deliverable services component of the sale.
(b) This amount represents the increase to Frequent flyer deferred revenue during the period.
(c) This amount represents the net decrease in the advance purchase of miles obligation due to cash payments for the sale of miles less than miles awarded to customers.

Schedule of Cash and Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the statements of consolidated cash flows:

		UAL												United
		At December 31,												At December 31,
		2017				2016				2015				2017				2016				2015
Current assets:
Cash and cash equivalents		$	1,482			$	2,179			$	3,006			$	1,476			$	2,173			$	3,000
Restricted cash included in Prepaid expenses and other			18				—				2				18				—				2
Other assets:
Restricted cash			91				124				204				91				124				204
Total cash, cash equivalents and restricted cash shown in the statement of consolidated cash flows		$	1,591			$	2,303			$	3,212			$	1,585			$	2,297			$	3,206

Schedule of Cash and Cash Equivalents and Restricted Cash

The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that sum to the total of the same such amounts shown in the statements of consolidated cash flows:

		UAL												United
		At December 31,												At December 31,
		2017				2016				2015				2017				2016				2015
Current assets:
Cash and cash equivalents		$	1,482			$	2,179			$	3,006			$	1,476			$	2,173			$	3,000
Restricted cash included in Prepaid expenses and other			18				—				2				18				—				2
Other assets:
Restricted cash			91				124				204				91				124				204
Total cash, cash equivalents and restricted cash shown in the statement of consolidated cash flows		$	1,591			$	2,303			$	3,212			$	1,585			$	2,297			$	3,206

Estimated Useful Lives of Property and Equipment

The estimated useful lives of property and equipment are as follows:

		Estimated Useful Life (in years)
Aircraft and related rotable parts			25 to 30
Buildings			25 to 45
Other property and equipment			3 to 15
Computer software			5 to 15
Building improvements			1 to 40

ASC 606

Schedule of Adoption of Accounting Standards and Expected Impact on Financial Statements

Statements of Consolidated Operations for the Years Ended December 31,

		As Reported								Adjustment								As Adjusted for Adoption of Topic 606
		2017				2016				2017				2016				2017				2016
Operating revenue:
Passenger—Mainline		$	26,552			$	25,414			$	1,707			$	1,615			$	28,259			$	27,029
Passenger—Regional			5,852				6,043				349				357				6,201				6,400
Total passenger revenue			32,404				31,457				2,056				1,972				34,460				33,429
Cargo			1,035				876				79				58				1,114				934
Other operating revenue			4,297				4,223				(2,087)				(2,028)				2,210				2,195
Total operating revenue			37,736				36,556				48				2				37,784				36,558
Operating expenses			34,238				32,218				(21)				(12)				34,217				32,206
Operating income			3,498				4,338				69				14				3,567				4,352
Nonoperating expense, net			(499)				(519)				(28)				(60)				(527)				(579)
Income before income taxes			2,999				3,819				41				(46)				3,040				3,773
Income tax expense (benefit)			868				1,556				28				(17)				896				1,539
Net income		$	2,131			$	2,263			$	13			$	(29)			$	2,144			$	2,234
Earnings per share, basic		$	7.04			$	6.86			$	0.04			$	(0.09)			$	7.08			$	6.77
Earnings per share, diluted		$	7.02			$	6.85			$	0.04			$	(0.09)			$	7.06			$	6.76

Consolidated Balance Sheets as of December 31,

		As Reported								Adjustment								As Adjusted for Adoption of Topic 606
		2017				2016				2017				2016				2017				2016
Current assets:
Prepaid expenses and other		$	1,051			$	832			$	20			$	20			$	1,071			$	852
Other assets:
Deferred income taxes			—				655				—				48				—				703
Current liabilities:
Advance ticket sales			3,876				3,730				64				65				3,940				3,795
Frequent flyer deferred revenue			2,176				2,135				16				14				2,192				2,149
Other			569				1,010				7				79				576				1,089
Other liabilities and deferred credits:
Frequent flyer deferred revenue			2,565				2,748				26				(8	)			2,591				2,740
Advanced purchase of miles			—				430				—				3				—				433
Deferred income taxes			225				—				(21)				—				204				—
Stockholders’ equity:
Retained earnings			4,621				3,427				(72)				(85	)			4,549				3,342

ASU 2017-07

Schedule of Adoption of Accounting Standards and Expected Impact on Financial Statements

Statements of Consolidated Operations for the Years Ended December 31,

		As Reported								Adjustment								As Adjusted for Adoption of ASU 2017-07
		2017				2016				2017				2016				2017				2016
Operating expense:
Salaries and related costs		$	11,045			$	10,275			$	(104)			$	(99	)		$	10,941			$	10,176
Special charges			176				638				—				107				176				745
Nonoperating income (expense):
Miscellaneous, net			3				(19)				(104)				8				(101)				(11)

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