Other Operating Expenses, Net (Notes)

6 Months Ended

Jun. 30, 2017

Other Operating Expenses, Net [Abstract]

Other Operating Expenses, Net

Other Operating Expenses, Net

Other operating expenses, net consist of the following for the periods presented:

	Three Months Ended June 30,					Six Months Ended June 30,
	2017		2016			2017			2016
Merger and restructuring costs	$	131	$	556		$	226		$	570
Special charges, net	4		2			6			6
Gain on sale of assets, net	—		(7		)	(3		)	(7		)
	$	135	$	551		$	229		$	569

Merger and restructuring costs

Merger and restructuring costs represent costs incurred in connection with merger and acquisition transactions and related restructuring, such as advisory, legal and accounting fees, employee retention costs, employee termination costs related to the Transactions and other exit costs. The Company expects to incur additional merger and restructuring costs in connection with the Transactions. Changes in accruals for merger and restructuring costs from December 31, 2016 through June 30, 2017 are presented below:

	Employee Retention Costs			Employee Termination Costs			Transaction and Advisory Costs			Other Costs			Total
Liability, December 31, 2015	$	—		$	—		$	33		$	—		$	33
Liability assumed in the Transactions	80			9			3			—			92
Costs incurred	26			337			318			41			722
Cash paid	(99		)	(102		)	(329		)	(41		)	(571		)
Remaining liability, December 31, 2016	7			244			25			—			276
Costs incurred	3			150			3			33			189
Cash paid	(9		)	(194		)	(5		)	(33		)	(241		)
Remaining liability, June 30, 2017	$	1		$	200		$	23		$	—		$	224

In addition to the costs incurred indicated above, the Company recorded $20 million and $37 million of expense related to accelerated vesting of equity awards of terminated employees during the three and six months ended June 30, 2017, respectively, and $145 million during each of the three and six months ended June 30, 2016.

Special charges, net

Special charges, net primarily includes employee termination costs not related to the Transactions and net amounts of litigation settlements.

Gain on sale of assets, net

Gain on sale of assets, net represents the net gain recognized on the sales and disposals of fixed assets and cable systems.