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


Condensed consolidated statement of operations for the three and nine months ended September 30, 2017 (in millions):
 
Three Months Ended September 30, 2017
 
Nine Months Ended September 30, 2017
 
 
 
Adjustments
 
 
 
 
 
Adjustments
 
 
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
Operating Revenues
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Passenger Revenue
$
1,824

 
$
134

 
$
—

 
$
1,958

 
$
5,115

 
$
390

 
$
—

 
$
5,505

Mileage plan other revenue
122

 
(17
)
 
—

 
105

 
369

 
(55
)
 
—

 
314

Cargo and other revenue
174

 
(127
)
 
—

 
47

 
487

 
(354
)
 
—

 
133

Total Operating Revenue
2,120

 
(10
)
 
—

 
2,110

 
5,971

 
(19
)
 
—

 
5,952

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Expenses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Wages and benefits
475

 
—

 
2

 
477

 
1,392

 
—

 
5

 
1,397

Selling expenses
91

 
1

 
—

 
92

 
269

 
8

 
—

 
277

Special items—merger-related costs
24

 
(1
)
 
—

 
23

 
88

 
(2
)
 
—

 
86

All other operating expenses
1,091

 
—

 
—

 
1,091

 
3,121

 
—

 
—

 
3,121

Total Operating Expenses
1,681

 
—

 
2

 
1,683

 
4,870

 
6

 
5

 
4,881

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Income
439

 
(10
)
 
(2
)
 
427

 
1,101

 
(25
)
 
(5
)
 
1,071

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nonoperating Income (Expense)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other—net
—

 
—

 
2

 
2

 
(4
)
 
—

 
5

 
1

All other nonoperating income (expense)
(12
)
 
—

 
—

 
(12
)
 
(39
)
 
—

 
—

 
(39
)
 
(12
)
 
—

 
2

 
(10
)
 
(43
)
 
—

 
5

 
(38
)
Income (loss) before income tax
427

 
(10
)
 
—

 
417

 
1,058

 
(25
)
 
—

 
1,033

Income tax expense (benefit)
161

 
(3
)
 
—

 
158

 
397

 
(9
)
 
—

 
388

Net Income (Loss)
$
266

 
$
(7
)
 
$
—

 
$
259

 
$
661

 
$
(16
)
 
$
—

 
$
645


Condensed consolidated statement of cash flows for the nine months ended September 30, 2017 (in millions):
 
Nine Months Ended September 30, 2017
 
As Reported
 
Adjustments - Revenue Recognition
 
As Adjusted
Cash flows from operating activities:
 
 
 
 
 
Net income
$
661

 
$
(16
)
 
$
645

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

Depreciation and amortization
275

 
—

 
275

Stock-based compensation and other
43

 
—

 
43

Changes in certain assets and liabilities:
 
 
 
 
 
Changes in deferred tax provision
217

 
(9
)
 
208

Increase in air traffic liability
254

 
(31
)
 
223

Increase in deferred revenue
46

 
84

 
130

Other—net
(139
)
 
(28
)
 
(167
)
Net cash provided by operating activities
1,357

 
—

 
1,357

 
 
 
 
 
 
Net cash used in investing activities
(1,142
)
 
—

 
(1,142
)
 
 
 
 
 
 
Net cash used in financing activities
(399
)
 
—

 
(399
)
 
 
 
 
 
 
Net increase (decrease) in cash and cash equivalents
(184
)
 
—

 
(184
)
Cash and cash equivalents at beginning of year
328

 
—

 
328

Cash and cash equivalents at end of the period
$
144

 
$
—

 
$
144