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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | Deferred tax (assets) and liabilities comprise the following (in millions):
| 2016 |  | 2015
Excess of tax over book depreciation | $ | 1,282 |  |  | $ | 1,110 |
Intangibles | 39 |  |  | — |
Other—net | 26 |  |  | 23 |
Gross deferred tax liabilities | 1,347 |  |  | 1,133 |
Mileage Plan™ | (310 | ) |  | (208 | )
Inventory obsolescence | (23 | ) |  | (22 | )
Deferred gains | (8 | ) |  | (8 | )
Employee benefits | (196 | ) |  | (167 | )
Fuel hedge contracts | — |  |  | (5 | )
Acquired net operating losses | (289 | ) |  | — |
Other—net | (62 | ) |  | (41 | )
Gross deferred tax assets | (888 | ) |  | (451 | )
Valuation allowance | 4 |  |  | — |
Net deferred tax (assets) liabilities | $ | 463 |  |  | $ | 682 |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The components of income tax expense were as follows (in millions):
| 2016 |  | 2015 |  | 2014
Current income tax expense: |  |  |  |  |
Federal | $ | 392 |  |  | $ | 397 |  |  | $ | 229 |
State | 48 |  |  | 30 |  |  | 27 |
Total current income tax expense | 440 |  |  | 427 |  |  | 256 |
Deferred income tax expense: |  |  |  |  |  |  |  |
Federal | 77 |  |  | 60 |  |  | 103 |
State | 14 |  |  | (23 | ) |  | 11 |
Total deferred income tax expense | 91 |  |  | 37 |  |  | 114 |
Income tax expense | $ | 531 |  |  | $ | 464 |  |  | $ | 370 |
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | Income tax expense reconciles to the amount computed by applying the U.S. federal rate of 35% to income before income tax and accounting changes as follows (in millions):
| 2016 |  | 2015 |  | 2014
Income before income tax | $ | 1,345 |  |  | $ | 1,312 |  |  | $ | 975 |
Expected tax expense | 471 |  |  | 459 |  |  | 341 |
Nondeductible expenses | 20 |  |  | 4 |  |  | 4 |
State income taxes | 28 |  |  | 19 |  |  | 25 |
State income sourcing | 13 |  |  | (15 | ) |  | — |
Other—net | (1 | ) |  | (3 | ) |  | — |
Actual tax expense | $ | 531 |  |  | $ | 464 |  |  | $ | 370 |
Effective tax rate | 39.5 | % |  | 35.4 | % |  | 37.9 | %
Summary of Income Tax Contingencies [Table Text Block] | The Company has identified its federal tax return and its state tax returns in Alaska, Oregon and California as “major” tax jurisdictions. A summary of the Company's jurisdictions and the periods that are subject to examination are as follows:
Jurisdiction | Period
Federal | 2006 to 2015 (a)(b)
Alaska | 2012 to 2015
California | 2006 to 2015(a)
Oregon | 2003 to 2015(a)
(a) | The 2003, 2004, 2008-2010 and 2011 Oregon tax returns are subject to examination only to the extent of net operating loss carryforwards from those years that were utilized in 2010 and later years. The 2006-2012 Federal and California Virgin America tax returns are subject to examination only to the extent of net operating loss carryforwards from those years that were utilized in 2012 and later years.
Changes in the liability for unrecognized tax benefits during 2016, 2015 and 2014 are as follows (in millions):
| 2016 |  | 2015 |  | 2014
Balance at January 1, | $ | 22 |  |  | $ | 3 |  |  | $ | 2 |
Additions based on tax positions and settlements related to the current year | 3 |  |  | 19 |  |  | 1 |
Additions from acquisitions | 8 |  |  | — |  |  | — |
Balance at December 31, | $ | 33 |  |  | $ | 22 |  |  | $ | 3 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=65882285&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32840-109319 + Details
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