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Special Items
 3 Months Ended
Mar. 31, 2014
Restructuring Cost and Reserve [Line Items]  
Special Items
Special Items
Special items, net on the condensed consolidated statements of operations is as follows (in millions):
 
 
Three Months Ended March 31,
 
 
2014
 
2013
Mainline operating special items, net (a)
 
$
(137
)
 
$
71

(a) 
The 2014 first quarter mainline operating special items totaled a net credit of $137 million, which principally included a $309 million gain on the sale of slots at DCA and a net $32 million credit for bankruptcy related items primarily reflecting fair value adjustments for bankruptcy settlement obligations. These special credits were offset in part by $142 million of cash merger integration expenses including amounts related to the pilot memorandum of understanding, information technology, professional fees, severance, re-branding of aircraft and airport facilities, relocation and training as well as $60 million of non-cash compensation expense for merger equity awards.
The 2013 first quarter mainline operating special items included $28 million in merger related expenses and a $43 million charge for workers' compensation claims.
The following additional amounts are also included in the condensed consolidated statements of operations as follows (in millions):    
 
 
Three Months Ended March 31,
 
 
2014
 
2013
Regional operating special items, net
 
$
4

 
$
2

Nonoperating special items, net (b)
 
47

 
116

Reorganization items, net (c)
 
—

 
160

Income tax special items, net (d)
 
8

 
—

(b) 
The 2014 first quarter nonoperating special items of $47 million were principally due to non-cash interest accretion of $31 million on the bankruptcy settlement obligations.
The 2013 first quarter nonoperating special items consisted of interest charges to recognize post-petition interest expense on unsecured obligations pursuant to the Plan.
(c) 
In the 2013 first quarter, the Company recognized reorganization expenses as a result of the filing of the Chapter 11 Cases. These amounts consisted primarily of estimated allowed claim amounts and professional fees.
(d) 
The 2014 first quarter included a special $8 million non-cash deferred income tax provision related to certain indefinite-lived intangible assets.
AA [Member]
  
Restructuring Cost and Reserve [Line Items]  
Special Items
Special Items
Special items, net on the condensed consolidated statements of operations is as follows (in millions):
 
 
Three Months Ended March 31,
 
 
2014
 
2013
Mainline operating special items, net (a)
 
$
(216
)
 
$
71

(a) 
The 2014 first quarter mainline operating special items totaled a net credit of $216 million, which principally included a $305 million gain on the sale of slots at DCA and a net $56 million credit for bankruptcy related items primarily reflecting fair value adjustments for bankruptcy settlement obligations. These special credits were offset in part by $91 million of cash merger integration expenses including amounts related to the pilot memorandum of understanding, information technology, professional fees, severance, re-branding of aircraft and airport facilities, relocation and training as well as $43 million of non-cash compensation expense for merger equity awards.
The 2013 first quarter mainline operating special items included $28 million in merger related expenses and a $43 million charge for workers' compensation claims.
The following additional amounts are also included in the condensed consolidated statements of operations as follows (in millions):
 
 
Three Months Ended March 31,
 
 
2014
 
2013
Regional operating special items, net
 
$
1

 
$
—

Nonoperating special items, net (b)
 
44

 
27

Reorganization items, net (c)
 
—

 
160

Income tax special items, net (d)
 
7

 
—

(b) 
The 2014 first quarter nonoperating special items of $44 million were principally due to non-cash interest accretion of $27 million on the bankruptcy settlement obligations.
The 2013 first quarter nonoperating special items consisted of interest charges to recognize post-petition interest expense on unsecured obligations pursuant to the Plan.
(c) 
In the 2013 first quarter, American recognized reorganization expenses as a result of the filing of the Chapter 11 Cases. These amounts consisted primarily of estimated allowed claim amounts and professional fees.
(d) 
The 2014 first quarter included a special $7 million non-cash deferred income tax provision related to certain indefinite-lived intangible assets.