Special Items, Net (Tables)

12 Months Ended

Dec. 31, 2017

Restructuring Cost and Reserve [Line Items]

Components of Special Items, Net Included in Consolidated Statements of Operations

Special items, net on the consolidated statements of operations consisted of the following (in millions):



	Year Ended December 31,
	2017			2016			2015
Merger integration expenses ⁽¹⁾	$	273		$	514		$	826
Fleet restructuring expenses ⁽²⁾	232			177			210
Employee 2017 Tax Act bonus expense ⁽³⁾	123			—			—
Labor contract expenses ⁽⁴⁾	46			—			—
Mark-to-market adjustments for bankruptcy obligations	27			25			(53		)
Other operating charges (credits), net	11			(7		)	68
Mainline operating special items, net	712			709			1,051
Regional operating special items, net	22			14			29
Operating special items, net	734			723			1,080

Debt refinancing and extinguishment charges	22			49			24
Venezuela foreign currency losses	—			—			592
Other nonoperating charges (credits), net	—			—			(22		)
Nonoperating special items, net	22			49			594

Impact of the 2017 Tax Act on deferred tax assets and liabilities	(7		)	—			—
Release of deferred tax valuation allowance	—			—			(3,040		)
Other tax charges	—			—			25
Income tax special items, net	(7		)	—			(3,015		)

⁽¹⁾

Merger integration expenses included costs related to information technology, professional fees, re-branding of aircraft and airport facilities and training, and in 2016, also included costs related to alignment of labor union contracts, the launch of re-branded uniforms, relocation and severance, and in 2015, also included share-based compensation related to awards granted in connection with the Merger that fully vested in December 2015.


⁽²⁾	Fleet restructuring expenses, driven in part by the Merger, principally included the acceleration of depreciation, impairments, remaining lease payments and lease return costs for aircraft and related equipment grounded or expected to be grounded earlier than planned.


⁽³⁾	Employee bonus expense included costs related to the $1,000 cash bonus and associated payroll taxes granted to mainline employees as of December 31, 2017 in recognition of the 2017 Tax Act.


⁽⁴⁾	Labor contract expenses primarily included one-time charges to adjust the vacation accruals for pilots and flight attendants as a result of the mid-contract pay rate adjustments effective in the second quarter of 2017.

American Airlines, Inc. [Member]

Restructuring Cost and Reserve [Line Items]

Components of Special Items, Net Included in Consolidated Statements of Operations

Special items, net on the consolidated statements of operations consisted of the following (in millions):



	Year Ended December 31,
	2017		2016			2015
Merger integration expenses ⁽¹⁾	$	273	$	514		$	826
Fleet restructuring expenses ⁽²⁾	232		177			210
Employee 2017 Tax Act bonus expense ⁽³⁾	123		—			—
Labor contract expenses ⁽⁴⁾	46		—			—
Mark-to-market adjustments for bankruptcy obligations	27		25			(53		)
Other operating charges (credits), net	11		(7		)	68
Mainline operating special items, net	712		709			1,051
Regional operating special items, net	3		13			18
Operating special items, net	715		722			1,069

Debt refinancing and extinguishment charges	22		49			24
Venezuela foreign currency losses	—		—			592
Nonoperating special items, net	22		49			616

Impact of the 2017 Tax Act on deferred tax assets and liabilities	93		—			—
Release of deferred tax valuation allowance	—		—			(3,493		)
Other tax charges	—		—			25
Income tax special items, net	93		—			(3,468		)

⁽¹⁾


⁽²⁾	Fleet restructuring expenses, driven in part by the Merger, principally included the acceleration of depreciation, impairments, remaining lease payments and lease return costs for aircraft and related equipment grounded or expected to be grounded earlier than planned.


⁽³⁾	Employee bonus expense included costs related to the $1,000 cash bonus and associated payroll taxes granted to mainline employees as of December 31, 2017 in recognition of the 2017 Tax Act.


⁽⁴⁾	Labor contract expenses primarily included one-time charges to adjust the vacation accruals for pilots and flight attendants as a result of the mid-contract pay rate adjustments effective in the second quarter of 2017.