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RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS (Tables)
 6 Months Ended
Jun. 30, 2018
Accounting Changes and Error Corrections [Abstract]  
Schedule of New Accounting Pronouncements Impact


Condensed consolidated statement of operations for the three and six months ended June 30, 2017 (in millions):
 
Three Months Ended June 30, 2017
 
Six Months Ended June 30, 2017
 
 
 
Adjustments
 
 
 
 
 
Adjustments
 
 
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
Operating Revenues
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Passenger Revenue
$
1,807

 
$
138

 
$
—

 
$
1,945

 
$
3,291

 
$
256

 
$
—

 
$
3,547

Mileage plan other revenue
128

 
(19
)
 
—

 
109

 
247

 
(38
)
 
—

 
209

Cargo and other revenue
167

 
(119
)
 
—

 
48

 
313

 
(227
)
 
—

 
86

Total Operating Revenue
2,102

 
—

 
—

 
2,102

 
3,851

 
(9
)
 
—

 
3,842

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Expenses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Wages and benefits
469

 
—

 
1

 
470

 
917

 
—

 
3

 
920

Selling expenses
97

 
5

 
—

 
102

 
178

 
7

 
—

 
185

Special items—merger-related costs
24

 
—

 
—

 
24

 
64

 
(1
)
 
—

 
63

All other operating expenses
1,019

 
—

 
—

 
1,019

 
2,030

 
—

 
—

 
2,030

Total Operating Expenses
1,609

 
5

 
1

 
1,615

 
3,189

 
6

 
3

 
3,198

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Income
493

 
(5
)
 
(1
)
 
487

 
662

 
(15
)
 
(3
)
 
644

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nonoperating Income (Expense)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other—net
(1
)
 
—

 
1

 
—

 
(4
)
 
—

 
3

 
(1
)
All other nonoperating income (expense)
(13
)
 
—

 
—

 
(13
)
 
(27
)
 
—

 
—

 
(27
)
 
(14
)
 
—

 
1

 
(13
)
 
(31
)
 
—

 
3

 
(28
)
Income (loss) before income tax
479

 
(5
)
 
—

 
474

 
631

 
(15
)
 
—

 
616

Income tax expense (benefit)
183

 
(2
)
 
—

 
181

 
236

 
(6
)
 
—

 
230

Net Income (Loss)
$
296

 
$
(3
)
 
$
—

 
$
293

 
$
395

 
$
(9
)
 
$
—

 
$
386


Condensed consolidated statement of cash flows for the six months ended June 30, 2017 (in millions):
 
Six Months Ended June 30, 2017
 
As Reported
 
Adjustments - Revenue Recognition
 
As Adjusted
Cash flows from operating activities:
 
 
 
 
 
Net income
$
395

 
$
(9
)
 
$
386

 
 
 
 
 
 
Adjustments to reconcile net income to net cash provided by operating activities:
 
 
 
 
 

Depreciation and amortization
180

 
—

 
180

Stock-based compensation and other
25

 
—

 
25

Changes in certain assets and liabilities:
 
 
 
 
 
Changes in deferred tax provision
132

 
(5
)
 
127

Increase in air traffic liability
406

 
(22
)
 
384

Increase in deferred revenue
15

 
54

 
69

Other—net
(69
)
 
(18
)
 
(87
)
Net cash provided by operating activities
1,084

 
—

 
1,084

 
 
 
 
 
 
Net cash used in investing activities
(971
)
 
—

 
(971
)
 
 
 
 
 
 
Net cash used in financing activities
(243
)
 
—

 
(243
)
 
 
 
 
 
 
Net increase (decrease) in cash and cash equivalents
(130
)
 
—

 
(130
)
Cash and cash equivalents at beginning of year
328

 
—

 
328

Cash and cash equivalents at end of the period
$
198

 
$
—

 
$
198