Special Charges (Tables)

3 Months Ended

Mar. 31, 2018

Components of Special charges

For the three months ended March 31, special charges consisted of the following (in millions):

	Three Months Ended March 31,
Operating:	2018		2017
Severance and benefit costs	$	14	$	37
Impairment of assets		23		—
(Gains) losses on sale of assets and other special charges		3		14
Special charges		40		51
Income tax benefit related to special charges		(9)		(18)
Total special charges, net of tax	$	31	$	33

Accrual Activity

Activity related to these accruals is as follows (in millions):

	Severance and Benefits		Permanently Grounded Aircraft
Balance at December 31, 2017	$	37	$	22
Accrual		14		—
Payments		(19)		(1)
Balance at March 31, 2018	$	32	$	21
	Severance and Benefits		Permanently Grounded Aircraft
Balance at December 31, 2016	$	14	$	41
Accrual		37		—
Payments		(23)		(1)
Balance at March 31, 2017	$	28	$	40