XML 89 R9999.htm IDEA: XBRL DOCUMENT v3.20.1
Label Element Value
New Accounting Pronouncements and Changes in Accounting Principles [Text Block] us-gaap_NewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock

In June 2016, the Financial Accounting Standards Board (“FASB”) issued ASU 2016-13, which requires the immediate recognition of management's estimates of current expected credit losses. ASU 2016-13 is effective for fiscal years and interim reporting periods within those years beginning after December 15, 2019. Early adoption is permitted after fiscal years beginning December 15, 2018. The Company adopted ASU 2016-13 as of January 1, 2020 by means of the modified retrospective method and required cumulative-effect adjustment to the opening retained earnings as of that date. The cumulative-effect adjustment to the opening retained earnings as of January 1, 2020 was not material. All credit losses in accordance with ASU 2016-13 were on receivables and/or contract assets arising from the Company’s contracts with customers including the cumulative-effect adjustment to the opening retained earnings. There is no significant impact to our operating results for the current period due to ASU 2016-13.

In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (“ASU 2018-13”), which modifies the disclosure requirements on fair value measurements by removing, modifying, or adding certain disclosures. Certain disclosures in ASU 2018-13 are required to be applied on a retrospective basis and others on a prospective basis. ASU 2018-13 is effective for fiscal years beginning after December 15, 2019, with early adoption permitted. There was not a significant impact of adopting this guidance on our consolidated financial statements.

In January 2017, the FASB issued Accounting Standards Update No. 2017-04, Intangibles-Goodwill and Other (Topic 350), Simplifying the Test for Goodwill Impairment (“ASU 2017-04”), which eliminates Step 2 of the goodwill impairment test and the
qualitative assessment for any reporting unit with a zero or negative carrying amount. Under ASU 2017-04, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. ASU 2017-04 is effective for annual or any interim goodwill impairment tests in fiscal years beginning after December 15, 2019. The adoption did not have an impact on our financial statements.
Treasury Stock, Common [Member]  
Treasury Stock, Value us-gaap_TreasuryStockValue $ (2,456,000,000.0)
Treasury Stock, Value, Acquired, Cost Method us-gaap_TreasuryStockValueAcquiredCostMethod (75,000,000.0)
Stockholders' Equity, Total [Member]  
Net Income (Loss) Attributable to Parent us-gaap_NetIncomeLoss 163,100,000
Impact on Retained Earnings, Adoption of ASC 606 spr_ImpactonRetainedEarningsAdoptionofASC606 0
Other Comprehensive Income (Loss), Net of Tax us-gaap_OtherComprehensiveIncomeLossNetOfTax 10,000,000.0
Treasury Stock, Value, Acquired, Cost Method us-gaap_TreasuryStockValueAcquiredCostMethod (75,100,000)
Stockholders' Equity Attributable to Parent us-gaap_StockholdersEquity 1,320,600,000
Stock Issued During Period, Value, Restricted Stock Award, Gross us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross 7,700,000
Dividends, Common Stock, Cash us-gaap_DividendsCommonStockCash 12,700,000
Payment, Tax Withholding, Share-based Payment Arrangement us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation (10,000,000.0)
Additional Paid-in Capital [Member]  
Stock Issued During Period, Value, Restricted Stock Award, Gross us-gaap_StockIssuedDuringPeriodValueRestrictedStockAwardGross 7,700,000
Additional Paid in Capital, Common Stock us-gaap_AdditionalPaidInCapitalCommonStock 1,098,600,000
Payment, Tax Withholding, Share-based Payment Arrangement us-gaap_PaymentsRelatedToTaxWithholdingForShareBasedCompensation (10,000,000.0)
Retained Earnings [Member]  
Net Income (Loss) Attributable to Parent us-gaap_NetIncomeLoss 163,100,000
Impact on Retained Earnings, Adoption of ASC 606 spr_ImpactonRetainedEarningsAdoptionofASC606 8,300,000
Retained Earnings (Accumulated Deficit) us-gaap_RetainedEarningsAccumulatedDeficit 2,871,900,000
Dividends, Common Stock, Cash us-gaap_DividendsCommonStockCash 12,700,000
AOCI Including Portion Attributable to Noncontrolling Interest [Member]  
Other Comprehensive Income (Loss), Net of Tax us-gaap_OtherComprehensiveIncomeLossNetOfTax 10,000,000.0
Accumulated Other Comprehensive Income (Loss), Net of Tax us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax (194,900,000)
Common Stock [Member]  
Common Stock, Value, Outstanding us-gaap_CommonStockValueOutstanding $ 1,000,000.0
Treasury Stock, Shares, Acquired us-gaap_TreasuryStockSharesAcquired 796,409
Treasury Stock, Value, Acquired, Cost Method us-gaap_TreasuryStockValueAcquiredCostMethod $ (100,000)
Common Stock, Shares, Outstanding us-gaap_CommonStockSharesOutstanding 104,876,827
Shares Issued, Shares, Share-based Payment Arrangement, Forfeited us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensationForfeited (27,604)
Shares Granted, Value, Share-based Payment Arrangement, Forfeited us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationForfeited $ 0
Shares Granted, Value, Share-based Payment Arrangement, before Forfeiture us-gaap_StockGrantedDuringPeriodValueSharebasedCompensationGross $ 0
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation (112,436)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodGross 351,459