Special Charges (Tables)

9 Months Ended

Sep. 30, 2017

Components of Special Charges

For the three and nine months ended September 30, special charges consisted of the following (in millions):

	Three Months Ended September 30,				Nine Months Ended September 30,
Operating:	2017		2016		2017		2016
Severance and benefit costs	$	23	$	13	$	101	$	27
Impairment of assets		15		—		15		412
Labor agreement costs		—		14		—		124
Cleveland airport lease restructuring		—		—		—		74
(Gains) losses on sale of assets and other special charges		12		18		29		32
Special charges		50		45		145		669
Nonoperating:
Other (gain) loss		—		—		—		(1)
Special charges before income taxes		50		45		145		668
Income tax benefit related to special charges		(18)		(16)		(52)		(241)
Total special charges, net of tax	$	32	$	29	$	93	$	427

Schedule of Severance Related Accrual

The following is a reconciliation of severance and permanently grounded aircraft accrual activity for the nine months ended September 30:

	Severance and Benefits		Permanently Grounded Aircraft
Balance at December 31, 2016	$	14	$	41
Accrual		101		—
Payments		(84)		(13)
Balance at September 30, 2017	$	31	$	28
	Severance and Benefits		Permanently Grounded Aircraft
Balance at December 31, 2015	$	27	$	78
Accrual		27		(17)
Payments		(20)		(20)
Balance at September 30, 2016	$	34	$	41