Special Items, Net

3 Months Ended

Mar. 31, 2018

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



	Three Months Ended March 31,
	2018		2017
Fleet restructuring expenses ⁽¹⁾	$	82	$	63
Merger integration expenses ⁽²⁾	59		63
Labor contract expenses	13		—
Other operating charges, net	41		(7		)
Mainline operating special items, net	195		119

Regional operating special items, net	—		2

Debt refinancing and extinguishment charges	—		5
Nonoperating special items, net	—		5

Income tax special items, net ⁽³⁾	22		—


⁽¹⁾	Fleet restructuring expenses principally included the acceleration of depreciation and impairments for aircraft and related equipment grounded or expected to be grounded earlier than planned.


⁽²⁾	Merger integration expenses included costs associated with our remaining integration projects, principally our flight attendant, human resources, payroll and technical operations integrations.


⁽³⁾	Income tax special items included a $22 million charge to income tax expense to establish a required valuation allowance related to our estimated refund for Alternative Minimum Tax (AMT) credits.

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



	Three Months Ended March 31,
	2018		2017
Fleet restructuring expenses ⁽¹⁾	$	82	$	63
Merger integration expenses ⁽²⁾	59		63
Labor contract expenses	13		—
Other operating charges, net	41		(7		)
Mainline operating special items, net	195		119

Regional operating special items, net	—		2

Debt refinancing and extinguishment charges	—		5
Nonoperating special items, net	—		5

Income tax special items, net ⁽³⁾	30		—


⁽¹⁾	Fleet restructuring expenses principally included the acceleration of depreciation and impairments for aircraft and related equipment grounded or expected to be grounded earlier than planned.


⁽²⁾	Merger integration expenses included costs associated with American's remaining integration projects, principally its flight attendant, human resources, payroll and technical operations integrations.


⁽³⁾	Income tax special items included a $30 million charge to income tax expense to establish a required valuation allowance related to American's estimated refund for Alternative Minimum Tax (AMT) credits.