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RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS (Tables)
 12 Months Ended
Dec. 31, 2018
RECENTLY ADOPTED ACCOUNTING PRONOUNCEMENTS [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
Consolidated balance sheets as of December 31, 2017 (in millions):
 
December 31, 2017
 
As Reported
 
Adjustments - Revenue Recognition
 
As Adjusted
Current Assets:
 
 
 
 
 
   Prepaid expenses and other current assets
$
127

 
$
6

 
$
133

Current Liabilities:
 
 
 
 
 
   Air traffic liability(a)
937

 
(131
)
 
806

   Deferred revenue(b) 
518

 
117

 
635

Other liabilities and credits:
 
 
 
 
 
  Deferred income taxes
454

 
(84
)
 
370

   Deferred revenue(b) 
699

 
391

 
1,090

  Other liabilities
451

 
(26
)
 
425

Shareholders' Equity:
 
 
 
 
 
   Retained earnings
4,454

 
(261
)
 
4,193

(a)
Application of Topic 606 resulted in a decrease to our Air Traffic Liability as the standard requires earlier recognition of revenue for advance breakage.
(b)
Application of Topic 606 resulted in an increase to our Deferred Revenues as we are required to value flown miles at a relative fair value rather than at incremental cost.

Consolidated statements of operations for the twelve months ended December 31, 2017 and December 31, 2016 (in millions):
 
Twelve Months Ended December 31, 2017
 
Twelve Months Ended December 31, 2016
 
 
 
Adjustments
 
 
 
 
 
Adjustments
 
 
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
 
As Reported
 
Revenue Recognition
 
Retirement Benefits
 
As Adjusted
Operating Revenues
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Passenger revenue(a)
$
6,818

 
$
483

 
$
—

 
$
7,301

 
$
5,006

 
$
386

 
$
—

 
$
5,392

Mileage Plan other revenue(a)
482

 
(64
)
 
—

 
418

 
429

 
(59
)
 
—

 
370

Cargo and other(a)
633

 
(458
)
 
—

 
175

 
496

 
(333
)
 
—

 
163

Total Operating Revenues
7,933

 
(39
)
 
—

 
7,894

 
5,931

 
(6
)
 
—

 
5,925

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Expenses
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Wages and benefits
1,924

 
—

 
7

 
1,931

 
1,382

 
—

 
12

 
1,394

Selling expense(b)
357

 
11

 
—

 
368

 
225

 
23

 
—

 
248

Special items—merger-related costs
118

 
(2
)
 
—

 
116

 
117

 
—

 
—

 
117

All other operating expenses
4,271

 
—

 
—

 
4,271

 
2,860

 
—

 
—

 
2,860

Total Operating Expenses
6,670

 
9

 
7

 
6,686

 
4,584

 
23

 
12

 
4,619

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Operating Income
1,263

 
(48
)
 
(7
)
 
1,208

 
1,347

 
(29
)
 
(12
)
 
1,306

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Nonoperating Income (Expense)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Other—net
(4
)
 
—

 
7

 
3

 
1

 
—

 
12

 
13

All other nonoperating income (expense)
(52
)
 
—

 
—

 
(52
)
 
(3
)
 
—

 
—

 
(3
)
 
(56
)
 
—

 
7

 
(49
)
 
(2
)
 
—

 
12

 
10

Income (loss) before income tax
1,207

 
(48
)
 
—

 
1,159

 
1,345

 
(29
)
 
—

 
1,316

Income tax expense (benefit)
173

 
26

 
—

 
199

 
531

 
(12
)
 
—

 
519

Net Income (Loss)
$
1,034

 
$
(74
)
 
$
—

 
$
960

 
$
814

 
$
(17
)
 
$
—

 
$
797

(a)
Application of Topic 606 resulted in a shift in certain ancillary revenues to Passenger revenue from Other Revenues. Additionally, the standard shifted the timing of the recognition of certain ancillary revenues from the time of sale to the time of travel.
(b)
Application of Topic 606 resulted in an increase to Selling expense as our methodology changed the timing of recognition of certain of our booking fees.

Consolidated statements of cash flows for the twelve months ended December 31, 2017 and December 31, 2016 (in millions):
 
Year Ended December 31, 2017
 
Year Ended December 31, 2016
 
As Reported
 
Adjustments - Revenue Recognition(a)
 
As Adjusted
 
As Reported
 
Adjustments - Revenue Recognition
 
As Adjusted
Cash flows from operating activities:
 
 
 
 
 
 
 
 
 
 
 
Net income
$
1,034

 
$
(74
)
 
$
960

 
$
814

 
$
(17
)
 
$
797

 
 
 
 
 
 
 


 


 


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

 


 


 
 

Depreciation and amortization
372

 
—

 
372

 
363

 
—

 
363

Stock-based compensation and other
55

 
—

 
55

 
26

 
—

 
26

Changes in certain assets and liabilities:
 
 
 
 
 
 


 


 


Changes in deferred tax provision
19

 
26

 
45

 
94

 
(12
)
 
82

Increase in accounts receivable
(39
)
 
—

 
(39
)
 
(46
)
 
—

 
(46
)
Increase in air traffic liability
88

 
(43
)
 
45

 
9

 
(6
)
 
3

Increase in deferred revenue
63

 
128

 
191

 
83

 
70

 
153

Changes in pension and other postretirement benefits
17

 
—

 
17

 
23

 
—

 
23

Other—net
(19
)
 
(37
)
 
(56
)
 
20

 
(35
)
 
(15
)
Net cash provided by operating activities
1,590

 
—

 
1,590

 
1,386

 
—

 
1,386

 
 
 
 
 
 
 


 


 


Net cash used in investing activities
(1,132
)
 
3

 
(1,129
)
 
(2,622
)
 
—

 
(2,622
)
 
 
 
 
 
 
 


 


 


Net cash provided by (used in) financing activities
(592
)
 
—

 
(592
)
 
1,491

 
—

 
1,491

 
 
 
 
 
 
 


 


 


Net increase (decrease) in cash, cash equivalents and restricted cash
(134
)
 
3

 
(131
)
 
255

 
—

 
255

Cash, cash equivalents and restricted cash at beginning of year
328

 
—

 
328

 
73

 
—

 
73

Cash, cash equivalents and restricted cash at end of the period
$
194

 
$
3

 
$
197

 
$
328

 
$
—

 
$
328

(a)
Also includes approximately $3 million in adjustments for the adoption of ASU 2016-18, which are reflected in the Other - net line item, as discussed further below.