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Other Operating Expenses, Net (Notes)
 6 Months Ended
Jun. 30, 2018
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,
 
2018
 
2017
 
2018
 
2017
Merger and restructuring costs
$
28

 
$
131

 
$
76

 
$
226

Special charges, net
7

 
4

 
35

 
6

Gain on sale of assets, net
(6
)
 
—

 
(13
)
 
(3
)
 
$
29

 
$
135

 
$
98

 
$
229



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 acquisition in 2016 of Time Warner Cable Inc. ("TWC") and Bright House Networks, LLC ("Bright House") and other exit costs. Changes in accruals for merger and restructuring costs are presented below:

 
Employee Retention Costs
 
Employee Termination Costs
 
Transaction and Advisory Costs
 
Other Costs
 
Total
Liability, December 31, 2016
$
7

 
$
244

 
$
25

 
$
—

 
$
276

Costs incurred
4

 
226

 
4

 
68

 
302

Cash paid
(10
)
 
(298
)
 
(12
)
 
(60
)
 
(380
)
Remaining liability, December 31, 2017
1

 
172

 
17

 
8

 
198

Costs incurred
—

 
49

 
1

 
21

 
71

Cash paid
—

 
(128
)
 
—

 
(16
)
 
(144
)
Remaining liability, June 30, 2018
$
1

 
$
93

 
$
18

 
$
13

 
$
125



In addition to the costs incurred indicated above, the Company recorded $5 million of expense related to accelerated vesting of equity awards of terminated employees during the six months ended June 30, 2018, and $20 million and $37 million during the three and six months ended June 30, 2017, respectively.

Special charges, net

Special charges, net primarily includes employee termination costs not related to the acquisition of TWC and Bright House and net amounts of litigation settlements. For the six months ended June 30, 2018, special charges, net also included a $22 million charge related to the Company's withdrawal liability from a multiemployer pension plan.

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.