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Special Items, Net (Tables)
 12 Months Ended
Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]  
Components of Special Items, Net Included in Consolidated Statements of Operations
Special items, net on our consolidated statements of operations consisted of the following (in millions):
 Year Ended December 31,
 202220212020
Fleet impairment (1)
$149 $— $1,484 
Litigation reserve adjustments37 (19)— 
PSP Financial Assistance (2)
— (4,162)(3,710)
Severance expenses (3)
— 168 1,408 
Mark-to-market adjustments on bankruptcy obligations, net— (3)(49)
Labor contract expenses (4)
— — 228 
Other operating special items, net7 10 (18)
Mainline operating special items, net193 (4,006)(657)
PSP Financial Assistance (2)
— (539)(444)
Regional pilot retention program (5)
— 61 — 
Fleet impairment (1)
— 27 117 
Severance expenses (3)
— 2 18 
Other operating special items, net5 — — 
Regional operating special items, net5 (449)(309)
Operating special items, net198 (4,455)(966)
Mark-to-market adjustments on equity and other investments, net (6)
71 31 135 
Debt refinancing, extinguishment and other, net3 29 35 
Nonoperating special items, net74 60 170 
Income tax special items, net(9)— — 
(1)Fleet impairment for 2022 included a non-cash impairment charge to write down the carrying value of our retired Airbus A330 fleet to the estimated fair value due to the market conditions for certain used aircraft.
Fleet impairment for 2021 and 2020 included charges resulting from the retirement of certain aircraft earlier than planned driven by the severe decline in air travel due to the COVID-19 pandemic. In 2021, we retired our remaining Embraer 140 fleet resulting in a non-cash write down of these regional aircraft. In 2020, we retired our 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 resulting in 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.
(2)The PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the payroll support programs established by the U.S. Government. See Note 1(b) for further information.
(3)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.
(4)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 (TWU-IAM Association) for our maintenance and fleet service team members, including signing bonuses and adjustments to vacation accruals resulting from pay rate increases.
(5)Our regional pilot retention program provides for, among other things, a cash retention bonus paid in the fourth quarter of 2021 to eligible captains at our wholly-owned regional carriers included on the pilot seniority list as of September 1, 2021.
(6)Mark-to-market adjustments on equity and other investments, net principally included net unrealized gains and losses associated with certain equity investments
American Airlines, Inc.  
Restructuring Cost and Reserve [Line Items]  
Components of Special Items, Net Included in Consolidated Statements of Operations
Special items, net on American’s consolidated statements of operations consisted of the following (in millions):
 Year Ended December 31,
 202220212020
Fleet impairment (1)
$149 $— $1,484 
Litigation reserve adjustments37 (19)— 
PSP Financial Assistance (2)
— (4,162)(3,710)
Severance expenses (3)
— 168 1,408 
Mark-to-market adjustments on bankruptcy obligations, net— (3)(49)
Labor contract expenses (4)
— — 228 
Other operating special items, net7 10 (18)
Mainline operating special items, net193 (4,006)(657)
PSP Financial Assistance (2)
— (539)(444)
Fleet impairment (1)
— 27 106 
Regional operating special items, net— (512)(338)
Operating special items, net193 (4,518)(995)
Mark-to-market adjustments on equity and other investments, net (5)
71 31 135 
Debt refinancing, extinguishment and other, net1 29 35 
Nonoperating special items, net72 60 170 
Income tax special items, net(9)— — 
(1)Fleet impairment for 2022 included a non-cash impairment charge to write down the carrying value of American’s retired Airbus A330 fleet to the estimated fair value due to the market conditions for certain used aircraft.
Fleet impairment for 2021 and 2020 included charges resulting from the retirement of certain aircraft earlier than planned driven by the severe decline in air travel due to the COVID-19 pandemic. In 2021, American retired its remaining Embraer 140 fleet resulting in a non-cash write down of these regional aircraft. In 2020, American retired its 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 resulting in 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.
(2)The PSP Financial Assistance represents recognition of a portion of the financial assistance received from Treasury pursuant to the payroll support programs established by the U.S. Government. See Note 1(b) for further information.
(3)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.
(4)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 (TWU-IAM Association) for American’s maintenance and fleet service team members, including signing bonuses and adjustments to vacation accruals resulting from pay rate increases.
(5)Mark-to-market adjustments on equity and other investments, net principally included net unrealized gains and losses associated with certain equity investments and certain other investments. See Note 7 for further information related to American’s equity investments.