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Accumulated Other Comprehensive Income (Loss)
 9 Months Ended
Sep. 30, 2014
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) are as follows (in millions):
 
 
Pension and retiree medical liability
 
Net unrealized change on investments
 
Derivative financial instruments
 
Income tax benefit (expense)
 
Total
Balance at December 31, 2013
 
$
(887
)
 
$
(2
)
 
$
67

 
$
(1,210
)
 
$
(2,032
)
Other comprehensive loss before reclassifications
 
(17
)
 
—

 
(54
)
 
—

 
(71
)
Amounts reclassified from accumulated other comprehensive income (loss)
 
(125
)
 
—

 
5

 
330

 
210

Net current period other comprehensive income (loss)
 
(142
)
 
—

 
(49
)
 
330

 
139

Balance at September 30, 2014
 
$
(1,029
)
 
$
(2
)
 
$
18

 
$
(880
)
 
$
(1,893
)

Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2014 and 2013 are as follows (in millions):
Details about accumulated other comprehensive income (loss) components
 
Amount reclassified from accumulated other comprehensive income (loss)
 
Affected line item in the statement where net income (loss) is presented
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2014
 
2013
 
2014
 
2013
 
Amortization of pension and retiree medical liability:
 
 
 
 
 
 
 
 
 
 
Prior service cost
 
$
(48
)
 
$
(54
)
 
$
(154
)
 
$
(162
)
 
Salaries, wages and benefits
Actuarial loss
 
10

 
21

 
29

 
63

 
Salaries, wages and benefits
Derivative financial instruments:
 
 
 
 
 
 
 
 
 
 
Cash flow hedges
 
(7
)
 
11

 
5

 
23

 
Aircraft fuel and related taxes
Net unrealized change on investments:
 
 
 
 
 
 
 
 
 
 
Net change in value
 
(2
)
 
—

 
—

 
—

 
Other, net
Income tax benefit (expense):
 
 
 
 
 
 
 
 
 
 
Reversal of non-cash tax provision
 
—

 
—

 
330

 
—

 
Income tax provision (benefit)
Total reclassifications for the period
 
$
(47
)
 
$
(22
)
 
$
210

 
$
(76
)
 
 

During the 2014 nine month period, the Company sold its portfolio of fuel hedging contracts that were scheduled to settle on or after June 30, 2014. In connection with this sale, the Company recorded a special non-cash tax provision of $330 million in the statement of operations for the second quarter of 2014 that reverses the non-cash tax provision which was recorded in OCI, a subset of stockholders’ equity, principally in 2009. This provision represents the tax effect associated with gains recorded in OCI principally in 2009 due to a net increase in the fair value of the Company’s fuel hedging contracts. In accordance with GAAP, the Company retained the $330 million tax provision in OCI until the last contract was settled or terminated.
AA [Member]
  
Accumulated Other Comprehensive Income (Loss) [Line Items]  
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) are as follows (in millions):
 
 
Pension and retiree medical liability
 
Net unrealized change on investments
 
Derivative financial instruments
 
Income tax benefit(expense)
 
Total
Balance at December 31, 2013
 
$
(899
)
 
$
1

 
$
65

 
$
(1,319
)
 
$
(2,152
)
Other comprehensive loss before reclassifications
 
(17
)
 
—

 
(52
)
 
—

 
(69
)
Amounts reclassified from accumulated other comprehensive income (loss)
 
(122
)
 
(2
)
 
5

 
328

 
209

Net current period other comprehensive income (loss)
 
(139
)
 
(2
)
 
(47
)
 
328

 
140

Balance at September 30, 2014
 
$
(1,038
)
 
$
(1
)
 
$
18

 
$
(991
)
 
$
(2,012
)

Reclassifications out of accumulated other comprehensive income (loss) for the three and nine months ended September 30, 2014 and 2013 are as follows (in millions):
Details about accumulated other comprehensive income (loss) components
 
Amount reclassified from accumulated other comprehensive income (loss)
Affected line item in the statement where net income (loss) is presented
 
Three Months Ended September 30,
 
Nine Months Ended September 30,
 
 
2014
 
2013
 
2014
 
2013
 
Amortization of pension and retiree medical liability:
 
 
 
 
 
 
 
 
 
 
Prior service cost
 
$
(47
)
 
$
(54
)
 
$
(151
)
 
$
(162
)
 
Salaries, wages and benefits
Actuarial loss
 
10

 
21

 
29

 
63

 
Salaries, wages and benefits
Derivative financial instruments:
 
 
 
 
 
 
 
 
 
 
Cash flow hedges
 
(7
)
 
11

 
5

 
23

 
Aircraft fuel and related taxes
Net unrealized change on investments:
 
 
 
 
 
 
 
 
 
 
Net change in value
 
(2
)
 
—

 
(2
)
 
—

 
Other, net
Income tax benefit (expense):
 
 
 
 
 
 
 
 
 
 
Reversal of non-cash tax provision
 
—

 
—

 
328

 
—

 
Income tax provision (benefit)
Total reclassifications for the period
 
$
(46
)
 
$
(22
)
 
$
209

 
$
(76
)
 
 

During the 2014 nine month period, American sold its portfolio of fuel hedging contracts that were scheduled to settle on or after June 30, 2014. In connection with this sale, American recorded a special non-cash tax provision of $328 million in the statement of operations for the second quarter of 2014 that reverses the non-cash tax provision which was recorded in OCI, a subset of stockholders’ equity, principally in 2009. This provision represents the tax effect associated with gains recorded in OCI principally in 2009 due to a net increase in the fair value of American's fuel hedging contracts. In accordance with GAAP, American retained the $328 million tax provision in OCI until the last contract was settled or terminated.