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Special Items, Net (Tables)
 9 Months Ended
Sep. 30, 2021
Restructuring Cost and Reserve [Line Items]  
Components of Special Items, Net in Condensed Consolidated Statements of Operations
Special items, net in the condensed consolidated statements of operations consisted of the following (in millions):
 Three Months Ended September 30,Nine Months Ended September 30,
 2021202020212020
PSP Financial Assistance (1)
$(992)$(1,908)$(4,162)$(3,710)
Severance expenses (2)
— 871 168 1,408 
Mark-to-market adjustments on bankruptcy obligations, net (3)
(1)— 5 (49)
Fleet impairment (4)
— 742 — 1,484 
Labor contract expenses (5)
— — — 228 
Other operating special items, net3 — 3 (18)
Mainline operating special items, net(990)(295)(3,986)(657)
PSP Financial Assistance (1)
(128)(228)(539)(444)
Regional pilot retention program (6)
61 — 61 — 
Fleet impairment (4)
— — 27 117 
Severance expenses (2)
— 4 2 18 
Regional operating special items, net(67)(224)(449)(309)
Operating special items, net(1,057)(519)(4,435)(966)
Mark-to-market adjustments on equity and other investments, net (7)
16 (21)3 159 
Debt refinancing, extinguishment and other, net2 — 28 48 
Nonoperating special items, net18 (21)31 207 
(1)The 2021 PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the PSP2 and PSP3 Agreements. See Note 1(b) for further information. The 2020 PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the PSP1 Agreement.
(2)Severance expenses include salary and medical costs primarily associated with certain team members who opted into voluntary early retirement programs offered as a result of reductions to our operation due to the COVID-19 pandemic. Cash payments primarily related to our voluntary early retirement programs were approximately $190 million and $480 million for the three and nine months ended September 30, 2021, respectively, and approximately $120 million and $170 million for the three and nine months ended September 30, 2020, respectively.
(3)Bankruptcy obligations that will be settled in shares of our common stock are marked-to-market based on our stock price.
(4)Fleet impairment charges resulted from the retirement of certain aircraft earlier than planned driven primarily by the severe decline in air travel due to the COVID-19 pandemic. In the first nine months of 2021, we retired our remaining Embraer 140 fleet resulting in a non-cash write-down of these regional aircraft.
Aircraft retired in 2020 included the entire Airbus A330-200, Boeing 757, Boeing 767, Airbus A330-300 and Embraer 190 fleets as well as certain Embraer 140 and Bombardier CRJ200 aircraft. During the three months ended September 30, 2020, we recorded a $709 million non-cash write-down of Airbus A330-200 aircraft and associated spare parts and $33 million in cash charges primarily for lease return and other costs. During the nine months ended September 30, 2020, we recorded a $1.5 billion non-cash write-down of mainline and regional aircraft and associated spare parts and $109 million in cash charges primarily for impairment of ROU assets and lease return costs.
(5)Labor contract expenses primarily related to one-time charges due to the ratification of a new contract with the Transport Workers Union and International Association of Machinists & Aerospace Workers for our maintenance and fleet service team members, including signing bonuses and adjustments to vacation accruals resulting from pay rate increases.
(6)Our regional pilot retention program provides for, among other things, a cash retention bonus to be paid in the fourth quarter of 2021 to eligible captains at our wholly-owned regional airlines included on the pilot seniority list as of September 1, 2021.
(7)Mark-to-market adjustments on equity and other investments, net primarily related to net unrealized gains and losses associated with our equity investment in China Southern Airlines Company Limited (China Southern Airlines) and certain treasury rate lock derivative instruments.
American Airlines, Inc.  
Restructuring Cost and Reserve [Line Items]  
Components of Special Items, Net in Condensed Consolidated Statements of Operations
Special items, net in the condensed consolidated statements of operations consisted of the following (in millions):
 Three Months Ended September 30,Nine Months Ended September 30,
 2021202020212020
PSP Financial Assistance (1)
$(992)$(1,908)$(4,162)$(3,710)
Severance expenses (2)
— 871 168 1,408 
Mark-to-market adjustments on bankruptcy obligations, net (3)
(1)— 5 (49)
Fleet impairment (4)
— 742 — 1,484 
Labor contract expenses (5)
— — — 228 
Other operating special items, net 3 — 3 (18)
Mainline operating special items, net(990)(295)(3,986)(657)
PSP Financial Assistance (1)
(128)(228)(539)(444)
Fleet impairment (4)
— — 27 106 
Regional operating special items, net(128)(228)(512)(338)
Operating special items, net(1,118)(523)(4,498)(995)
Mark-to-market adjustments on equity and other investments, net (6)
16 (21)3 159 
Debt refinancing, extinguishment and other, net2 — 28 48 
Nonoperating special items, net18 (21)31 207 
(1)The 2021 PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the PSP2 and PSP3 Agreements. See Note 1(b) for further information. The 2020 PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the PSP1 Agreement.
(2)Severance expenses include salary and medical costs primarily associated with certain team members who opted into voluntary early retirement programs offered as a result of reductions to American's operation due to the COVID-19 pandemic. Cash payments primarily related to American's voluntary early retirement programs were approximately $190 million and $480 million for the three and nine months ended September 30, 2021, respectively, and approximately $120 million and $170 million for the three and nine months ended September 30, 2020, respectively.
(3)Bankruptcy obligations that will be settled in shares of AAG common stock are marked-to-market based on AAG's stock price.
(4)Fleet impairment charges resulted from the retirement of certain aircraft earlier than planned driven primarily by the severe decline in air travel due to the COVID-19 pandemic. In the first nine months of 2021, American retired its remaining Embraer 140 fleet resulting in a non-cash write-down of these regional aircraft.
Aircraft retired in 2020 included the entire Airbus A330-200, Boeing 757, Boeing 767, Airbus A330-300 and Embraer 190 fleets as well as certain Embraer 140 and Bombardier CRJ200 aircraft. During the three months ended September 30, 2020, American recorded a $709 million non-cash write-down of Airbus A330-200 aircraft and associated spare parts and $33 million in cash charges primarily for lease return and other costs. During the nine months ended September 30, 2020, American recorded a $1.5 billion non-cash write-down of mainline and regional aircraft and associated spare parts and $109 million in cash charges primarily for impairment of ROU assets and lease return costs.
(5)Labor contract expenses primarily related to one-time charges due to the ratification of a new contract with the Transport Workers Union and International Association of Machinists & Aerospace Workers for American's maintenance and fleet service team members, including signing bonuses and adjustments to vacation accruals resulting from pay rate increases.
(6)Mark-to-market adjustments on equity and other investments, net primarily related to net unrealized gains and losses associated with American's equity investment in China Southern Airlines Company Limited (China Southern Airlines) and certain treasury rate lock derivative instruments.