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Other Operating Expenses, Net (Notes)
 12 Months Ended
Dec. 31, 2019
Other Operating Expenses, Net [Abstract]  
Other Operating Expenses, Net Other Operating Expenses, Net

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

 
Year Ended December 31,
 
2019
 
2018
 
2017
Merger and restructuring costs
$
10

 
$
97

 
$
351

Special charges, net
51

 
53

 
(21
)
Loss on sale of assets, net
42

 
85

 
16

 
$
103

 
$
235

 
$
346



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 and employee termination costs related to acquisitions. Changes in accruals for merger and restructuring costs from January 1, 2017 through December 31, 2019 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
)
Liability, December 31, 2017
1

 
172

 
17

 
8

 
198

Costs incurred
1

 
64

 
2

 
25

 
92

Cash paid
(1
)
 
(179
)
 
(8
)
 
(27
)
 
(215
)
Liability, December 31, 2018
1

 
57

 
11

 
6

 
75

Costs incurred
—

 
1

 
8

 
1

 
10

Cash paid
(1
)
 
(51
)
 
(12
)
 
(4
)
 
(68
)
Remaining liability, December 31, 2019
$
—

 
$
7

 
$
7

 
$
3

 
$
17



In addition to the costs indicated above, the Company recorded $5 million and $49 million of expense related to accelerated vesting of equity awards of terminated employees for the years ended December 31, 2018 and 2017, respectively.

Special charges, net

Special charges, net primarily includes employee termination costs not related to acquisitions and net amounts of litigation settlements. During 2018, special charges, net also includes a $22 million charge related to the Company's withdrawal liability from a multiemployer pension plan. In 2017, special charges, net also includes a $101 million benefit related to the remeasurement of the Tax Receivable Agreement ("TRA") liability as a result of the enactment of the Tax Cuts & Jobs Act (“Tax Reform”) in
December 2017 (see Note 17) offset by an $83 million charge related to the Company's withdrawal liability from a multiemployer pension plan.

Loss on sale of assets, net

Loss on sale of assets, net represents the net loss recognized on the sales and disposals of fixed assets including a $42 million and $75 million impairment of non-strategic assets during the years ended December 31, 2019 and 2018, respectively.