SPECIAL ITEMS (Tables)

12 Months Ended

Dec. 31, 2017

Unusual or Infrequent Items, or Both [Abstract]

Merger-related Costs [Table Text Block]

The following breaks down merger-related costs incurred in 2017 and 2016 (in millions):

	2017		2016
Consulting and professional services	$	52	$	32
Severance and retention benefits	40		22
Banking fees	—		36
Legal and accounting fees	3		22
Other merger-related costs(a)	23		5
Total Merger-related Costs	$	118	$	117

(a) Other merger-related costs consist primarily of costs for marketing and advertising, IT, training and skill development, employee appreciation and company sponsored events, moving expenses, supplies, and other immaterial expenses.