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ACCUMULATED OTHER COMPREHENSIVE INCOME | 9 Months Ended
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Sep. 30, 2023
Equity [Abstract] |
ACCUMULATED OTHER COMPREHENSIVE INCOME | NOTE 14 - ACCUMULATED OTHER COMPREHENSIVE INCOME The following tables reflect the changes in Accumulated other comprehensive income related to Cliffs shareholders’ equity:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(In millions) | 2023 |  | 2022 |  | 2023 |  | 2022
Foreign Currency Translation |  |  |  |  |  |  |
Beginning balance | $ | (1) |  |  | $ | (1) |  |  | $ | (1) |  |  | $ | 1 |
Other comprehensive loss before reclassifications | — |  |  | (2) |  |  | — |  |  | (4) |
Ending balance | $ | (1) |  |  | $ | (3) |  |  | $ | (1) |  |  | $ | (3) |
Derivative Instruments |  |  |  |  |  |  |
Beginning balance | $ | (150) |  |  | $ | 109 |  |  | $ | (16) |  |  | $ | 68 |
Other comprehensive income (loss) before reclassifications | (21) |  |  | 154 |  |  | (229) |  |  | 292 |
Income tax | 5 |  |  | (38) |  |  | 56 |  |  | (69) |
Other comprehensive income (loss) before reclassifications, net of tax | (16) |  |  | 116 |  |  | (173) |  |  | 223 |
Losses (gains) reclassified from AOCI to net income 1 | 63 |  |  | (74) |  |  | 93 |  |  | (158) |
Income tax expense (benefit)2 | (16) |  |  | 19 |  |  | (23) |  |  | 37 |
Net losses (gains) reclassified from AOCI to net income | 47 |  |  | (55) |  |  | 70 |  |  | (121) |
Ending balance | $ | (119) |  |  | $ | 170 |  |  | $ | (119) |  |  | $ | 170 |
Pension and OPEB |  |  |  |  |  |  |
Beginning balance | $ | 1,794 |  |  | $ | 550 |  |  | $ | 1,847 |  |  | $ | 549 |
Other comprehensive income before reclassifications | — |  |  | 119 |  |  | — |  |  | 119 |
Income tax | — |  |  | (28) |  |  | — |  |  | (28) |
Other comprehensive income before reclassifications, net of tax | — |  |  | 91 |  |  | — |  |  | 91 |
Losses (gains) reclassified from AOCI to net income 3 | (35) |  |  | 3 |  |  | (106) |  |  | 4 |
Income tax expense (benefit)2 | 8 |  |  | (1) |  |  | 26 |  |  | (1) |
Net losses (gains) reclassified from AOCI to net income | (27) |  |  | 2 |  |  | (80) |  |  | 3 |
Ending balance | $ | 1,767 |  |  | $ | 643 |  |  | $ | 1,767 |  |  | $ | 643 |
Total AOCI Ending Balance | $ | 1,647 |  |  | $ | 810 |  |  | $ | 1,647 |  |  | $ | 810 |
1 Amounts recognized in Cost of goods sold in the Statements of Unaudited Condensed Consolidated Operations.
2 Amounts recognized in Income tax expense in the Statements of Unaudited Condensed Consolidated Operations.
3 Amounts recognized in Net periodic benefit credits other than service cost component in the Statements of Unaudited Condensed Consolidated Operations.

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483586/944-220-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483589/942-220-S99-1 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//220/tableOfContent + Details
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