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Comprehensive Loss
 12 Months Ended
Dec. 31, 2019
Comprehensive Loss [Abstract]  
Comprehensive Loss
(17)
Comprehensive Loss:
Comprehensive income (loss) consists of net income (loss) and other gains and losses affecting shareholders’ investment and pension/postretirement benefit (OPEB) liabilities that, under GAAP, are excluded from net income (loss).

The components of accumulated other comprehensive loss, net of tax at December 31, 2019, 2018 and 2017, and changes for the years then ended, are as follows:

($ in millions)
  
Pension
Costs
    
OPEB
Costs
    
Total
  
Balance at December 31, 2016 (1)
  
$
(403
)
  
$
16
    
$
(387
)
Other comprehensive income (loss) before reclassifications
    
(12
)
    
(31
)
    
(43
)
Amounts reclassified from accumulated other comprehensive income (loss)
    
70
      
(6
)
    
64
  
Net current-period other comprehensive income (loss)
    
58
      
(37
)
    
21
  
Balance at December 31, 2017 (1)
    
(345
)
    
(21
)
    
(366
)
Other comprehensive income (loss) before reclassifications
    
(191
)
    
51
      
(140
)
Amounts reclassified from accumulated other comprehensive income (loss)
    
47
      
(4
)
    
43
  
Net current-period other comprehensive income (loss)
    
(144
)
    
47
      
(97
)
Balance at December 31, 2018 (1)
    
(489
)
    
26
      
(463
)
Other comprehensive income (loss) before reclassifications
    
(201
)
    
17
      
(184
)
Amounts reclassified from accumulated other comprehensive income (loss)
    
89
      
(13
)
    
76
  
Net current-period other comprehensive income (loss)
    
(112
)
    
4
      
(108
)
Impact of adoption of ASU 2018-02
    
(83
)
    
4
      
(79
)
Balance at December 31, 2019 (1)
  
$
(684
)
  
$
34
    
$
(650
)

(1)
Pension and OPEB amounts are net of deferred tax balances of $204 million, $250 million, $223 million and $231 million as of December 31, 2019, 2018, 2017, and 2016, respectively.

As a result of the pension settlement accounting discussed in Note 20, Frontier recorded pension settlement charges totaling $57 million ($43 million net of tax), $41 million ($31 million net of tax), and $83 million ($51 million net of tax), which were reclassified from accumulated Other comprehensive income (loss) during 2019, 2018 and 2017, respectively.

The significant items reclassified from each component of accumulated other comprehensive loss for the years ended December 31, 2019, 2018 and 2017 are as follows:

($ in millions)
  
Amount Reclassified from
Accumulated Other Comprehensive Loss (1)
    
Details about Accumulated Other
Comprehensive Loss Components
  
2019
    
2018
    
2017
  
Affected Line Item
in the Statement where
Net loss is Presented
                         
Amortization of Pension Cost Items (2)
                       
Actuarial gains (losses)
  
$
(58
)
  
$
(24
)
  
$
(30
)
  
Pension settlement costs
    
(57
)
    
(41
)
    
(83
)
  
Reclassifications, pretax
    
(115
)
    
(65
)
    
(113
)
Loss before income taxes
Tax Impact
    
26
      
18
      
43
  
Income tax (expense) benefit
Reclassifications, net of tax
  
$
(89
)
  
$
(47
)
  
$
(70
)
Net loss
                               
Amortization of OPEB Cost Items (2)
                             
Prior-service credits (costs)
  
$
11
    
$
9
    
$
9
    
Actuarial gains (losses)
    
4
      
(3
)
    
-
    
Reclassifications, pretax
    
15
      
6
      
9
  
Loss before income taxes
Tax impact
    
(2
)
    
(2
)
    
(3
)
Income tax (expense) benefit
Reclassifications, net of tax
  
$
13
    
$
4
    
$
6
  
Net loss

(1)
Amounts in parentheses indicate losses.
(2)
These accumulated other comprehensive loss components are included in the computation of net periodic pension and OPEB costs (see Note 20 - Retirement Plans for additional details).