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Special Items (Tables) | 6 Months Ended
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Jun. 30, 2020
Property, Plant and Equipment [Abstract] |
Schedule of Unusual or Infrequent Items, or Both [Table Text Block] | The following is a listing of special items presented on our consolidated statements of operations for the three and six months ended June 30, 2020 and 2019 (in millions):
| Three Months Ended June 30, |  | Six Months Ended June 30,
| 2020 |  | 2019 |  | 2020 |  | 2019
Special Items |  |  |  |  |  |  |
CARES Act payroll support grant recognition(1) | $ | (304 | ) |  | $ | — |  |  | $ | (304 | ) |  | $ | — |
Fleet impairment(2) | — |  |  | — |  |  | 202 |  |  | — |
Embraer E190 fleet transition costs(3) | — |  |  | — |  |  | — |  |  | 9 |
Union contract costs(4) | — |  |  | 2 |  |  | — |  |  | 5 |
Total | $ | (304 | ) |  | $ | 2 |  |  | $ | (102 | ) |  | $ | 14 |
(1) As discussed in Note 2 to our condensed consolidated financial statements, on April 23, 2020, we entered into a PSP Agreement with the Treasury governing our participation in the Payroll Support Program under the CARES Act. Under the Payroll Support Program, Treasury provided us with a Payroll Support Payment of $936 million, consisting of $685 million in grants and $251 million in an unsecured term loan. The Payroll Support Payment is to be used exclusively for the continuation of payment of crewmember wages, salaries and benefits. The carrying value of the payroll support grants is recorded within other liabilities and will be recognized as a contra-expense within special items on our consolidated statements of operations as the funds are utilized. We utilized $304 million of the payroll support grants for the three and six months ended June 30, 2020. (2) Under the Property, Plant, and Equipment topic of the Codification, we are required to assess long-lived assets for impairment when events and circumstances indicate that the assets may be impaired. An impairment of long-lived assets exists when the sum of the estimated undiscounted future cash flows expected to be generated directly by the assets are less than the book value of the assets. Our long-lived assets include both owned and leased properties which are classified as property and equipment, and operating lease assets on our consolidated balance sheets, respectively. For the three months ended March 31, 2020, we recorded an impairment loss of $202 million related to aircraft, including the ones that are under operating leases, and related spare parts in our Embraer E190 fleet. We did not record any additional impairment losses on our long-lived assets for the three months ended June 30, 2020. As discussed in Note 2 to our condensed consolidated financial statements, our operations were adversely impacted by the unprecedented decline in demand for travel caused by the COVID-19 pandemic. To determine if impairment exists in our fleet, we grouped our aircraft by fleet-type and estimated their future cash flows based on projections of capacity, aircraft age, maintenance requirements, and other relevant conditions. Based on the assessment, we determined the future cash flows of our fleet exceeded their carrying values as of June 30, 2020. As the extent of the ongoing impact from the COVID-19 pandemic remains uncertain, we will update our assessment as new information becomes available. (3) In July 2018, we announced our decision to exit the Embraer E190 fleet and order 60 Airbus A220-300 aircraft, formerly known as the Bombardier CS300, for expected deliveries beginning in 2020 with the option for 60 additional aircraft. For the six months ended June 30, 2019, fleet transition costs include certain contract termination costs associated with the transition. (4) In April 2014, ALPA was certified by NMB as the representative body for JetBlue pilots after winning a representation election. We reached a final agreement for our first collective bargaining agreement which was ratified by the pilots in July 2018. The agreement is a four-year renewable contract, which became effective August 1, 2018 and included compensation, benefits, work rules, and other policies. For the three and six months ended June 30, 2019, union contract costs primarily include various one-time costs incurred to implement the provisions of the collective bargaining agreement into our systems.

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- Definition Tabular disclosure of the nature and financial statement effect of an event or transaction that is unusual in nature or infrequent in occurrence, or both. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=114868883&loc=SL114871943-224233 + Details
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