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Special Items (Tables) | 12 Months Ended
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Dec. 31, 2023
Unusual or Infrequent Items, or Both [Abstract] |
Schedule of unusual or infrequent items, or both | The following is a listing of special items presented on our consolidated statements of operations (in millions):
|  |  | Year Ended December 31,
|  |  |  |  | 2023 |  | 2022 |  | 2021
Special Items |  |  |  |  |  |  |  |  |
Union contract costs (1) |  |  |  |  | $ | 105 |  |  | $ | 33 |  |  | $ | 8 |
Spirit costs (2) |  |  |  |  | 92 |  |  | 28 |  |  | — |
Embraer E190 fleet transition (3) |  |  |  |  | — |  |  | 52 |  |  | — |
Federal payroll support grant recognition (4) |  |  |  |  | — |  |  | — |  |  | (830) |
CARES Act employee retention credit (5) |  |  |  |  | — |  |  | — |  |  | (11) |
Total |  |  |  |  | $ | 197 |  |  | $ | 113 |  |  | $ | (833) |
(1) Union contract costs in 2023 and 2022 primarily relate to pilot ratification payments and adjustments to paid-time-off accruals resulting from pay rate increases. Union contract costs in 2021 relate to inflight ratification payments. See Note 10 for further discussion. (2) Spirit costs primarily relate to consulting, professional and legal fees. (3) Embraer E190 transition charges relate to fleet impairment losses on certain aircraft and spare parts as well as retirement losses due to engine exchanges as a result of our fleet transition. (4) As discussed in Note 3, we received assistance in the form of grants and unsecured loans under various federal payroll support programs. Funds under these federal payroll support programs were to be used exclusively for the continuation of payment of crewmember wages, salaries, and benefits. The carrying values of the payroll support grants (after consideration of the warrants we issued) were recorded within other liabilities and were recognized as contra-expenses within special items on our consolidated statements of operations as the funds were utilized. Our payroll support grants were fully utilized as of December 31, 2022. (5) The Employee Retention Credit (“ERC”) under the CARES Act is a refundable tax credit which encouraged businesses to keep employees on the payroll during the COVID-19 pandemic. Qualified wages are the wages paid to an employee for the time that the employee is not providing services due to an economic hardship, specifically, either (1) a full or partial suspension of operations by order of a governmental authority due to COVID-19, or (2) a significant decline in gross receipts. Our policy is to recognize the ERC when it is filed with the IRS.

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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 -Topic 220 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483613/220-20-50-1 + Details
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