Basis of Presentation and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2015

Summary of Depreciable Asset

The depreciable lives used for the principal depreciable asset classifications are:

Principal Depreciable Asset Classification	Depreciable Life
Jet aircraft and engines	16 - 30 years
Other regional aircraft and engines	25 years
Major rotable parts, avionics and assemblies	Fleet end date
Improvements to leased flight equipment	Lesser of asset/leasehold improvement or lease end date
Buildings and improvements	Lesser of 5 - 30 years or lease term
Furniture, fixtures and other equipment	3 - 10 years: ranges from computer hardware to furniture
Capitalized software	Lesser of 5 years or lease term

Schedule of Amortizable Intangible Assets

The following table provides information relating to the Company’s amortizable intangible assets as of December 31, 2015 and 2014 (in millions):

	December 31,
	2015			2014
Domestic airport slots	$	365		$	365
Customer relationships		300			300
Marketing agreements		105			105
Tradenames		35			35
Airport gate leasehold rights		137			138
Accumulated amortization		(502	)		(447	)
Total	$	440		$	496

Schedule of Future Amortization Expense

The Company expects to record annual amortization expense for the aforementioned definite-life intangible assets as follows (in millions):

2016	$	50
2017		46
2018		42
2019		42
2020		42
2021 and thereafter		218
Total	$	440

Components of Regional Expenses

Expenses associated with the Company’s wholly-owned regional airlines and third-party regional carriers operating under the brand name American Eagle are classified as regional expenses on the consolidated statements of operations. Regional expenses consist of the following (in millions):

	Year Ended December 31,
	2015		2014		2013
Aircraft fuel and related taxes	$	1,230	$	2,009	$	1,120
Salaries, wages and benefits		1,187		1,140		692
Capacity purchases from third-party regional carriers (1)		1,591		1,475		269
Maintenance, materials and repairs		305		367		284
Other rent and landing fees		476		419		236
Aircraft rent		7		35		4
Selling expenses		333		307		154
Depreciation and amortization		243		217		168
Special items, net		29		24		8
Other		582		523		391
Total regional expenses	$	5,983	$	6,516	$	3,326

(1) For the years ended December 31, 2015 and 2014, the component of capacity purchase expenses related to aircraft deemed to be leased was approximately $492 million and $447 million, respectively.

American Airlines, Inc. [Member]

Summary of Depreciable Asset

The depreciable lives used for the principal depreciable asset classifications are:

Principal Depreciable Asset Classification	Depreciable Life
Jet aircraft and engines	16 - 30 years
Other regional aircraft and engines	25 years
Major rotable parts, avionics and assemblies	Fleet end date
Improvements to leased flight equipment	Lesser of asset/leasehold improvement or lease end date
Buildings and improvements	Lesser of 5 - 30 years or lease term
Furniture, fixtures and other equipment	3 - 10 years: ranges from computer hardware to furniture
Capitalized software	Lesser of 5 years or lease term

Schedule of Amortizable Intangible Assets

The following table provides information relating to American’s amortizable intangible assets as of December 31, 2015 and 2014 (in millions):

	December 31,
	2015			2014
Domestic airport slots	$	365		$	365
Customer relationships		300			300
Marketing agreements		105			105
Tradenames		35			35
Airport gate leasehold rights		137			138
Accumulated amortization		(502	)		(447	)
Total	$	440		$	496

Schedule of Future Amortization Expense

American expects to record annual amortization expense for the aforementioned definite-life intangible assets as follows (in millions):

2016	$	50
2017		46
2018		42
2019		42
2020		42
2021 and thereafter		218
Total	$	440

Components of Regional Expenses

Regional expenses consist of the following (in millions):

	Year Ended December 31,
	2015		2014		2013
Aircraft fuel and related taxes	$	1,230	$	2,009	$	1,119
Salaries, wages and benefits		276		166		29
Capacity purchases from third-party regional carriers (1)		3,246		3,187		1,359
Maintenance, materials and repairs		1		6		—
Other rent and landing fees		436		386		217
Selling expenses		333		307		153
Depreciation and amortization		197		168		150
Special items, net		18		5		—
Other		361		330		266
Total regional expenses	$	6,098	$	6,564	$	3,293

(1) For the years ended December 31, 2015 and 2014, the component of capacity purchase expenses related to aircraft deemed to be leased was approximately $492 million and $447 million, respectively.