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Nature of Operations and Significant Accounting Policies (Tables)
9 Months Ended
Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Retrospective Impact of Adoption
The retrospective impact of adoption for third quarter and nine months 2017 is shown in the following table.

 
Third Quarter 2017
 
Nine Months 2017
(Dollars in millions)
As Previously Reported
Reclass
As Reclassified
 
As Previously Reported
Reclass
As Reclassified
Operating Expense:
 
 
 
 
 
 
 
Labor and Fringe
$
717

$
8

$
725

 
$
2,249

$
22

$
2,271

Restructuring Charge
1

—

1

 
296

(70
)
226

Non-Operating Income (Expense):
 
 
 
 
 
 
 
Restructuring Charge - Non-Operating
$
—

$
—

$
—

 
$
—

$
(70
)
$
(70
)
Other Income - Net
6

8

14

 
19

22

41

Restructuring Charges
Expenses related to the management workforce reduction and other costs during the nine months 2017 are shown in the following table.
 
Nine Months 2017
(Dollars in millions)
As Previously Reported
 
Operating Restructuring Charge
 
Non-Operating Restructuring Charge
Severance and Pension
$
144

 
$
91

 
$
53

Other Post-Retirement Benefits Curtailment
17

 
—

 
17

Employee Equity Awards Proration and Other
16

 
16

 
—

Subtotal Management Workforce Reduction
$
177

 
$
107

 
$
70

Reimbursement Arrangements
84

 
84

 
—

Executive Equity Awards Proration
24

 
24

 
—

Advisory Fees Related to Shareholder Matters
11

 
11

 
—

Total Restructuring Charge
$
296

 
$
226

 
$
70