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Nature of Operations and Significant Accounting Policies (Tables)
3 Months Ended
Mar. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Retrospective Impact of Adoption
The retrospective impact of adoption for first quarter 2017 is shown in the following table.

 
First Quarter 2017
(Dollars in millions)
As Previously Reported
Reclassification
As Reclassified
Operating Expense:
 
 
 
Labor and Fringe
$
789

$
6

$
795

Restructuring Charge
173

(63
)
110

Non-Operating Income (Expense):
 
 
 
Restructuring Charge - Non-Operating
$

$
(63
)
$
(63
)
Other Income - Net
7

6

13

Restructuring Charges
Expenses related to the management workforce reduction and other costs are shown in the following table.

 
First Quarter 2017
(Dollars in millions)
As Previously Reported
 
Operating Restructuring Charge
 
Non-Operating Restructuring Charge
Severance and Pension
$
131

 
$
81

 
$
50

Other Post-Retirement Benefits Curtailment
13

 

 
13

Employee Equity Awards Proration and Other
11

 
11

 

Subtotal Management Workforce Reduction
$
155

 
$
92

 
$
63

Executive Equity Awards Proration
8

 
8

 

Advisory Fees Related to Shareholder Matters
10

 
10

 

Total Restructuring Charge
$
173

 
$
110

 
$
63