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SPECIAL ITEMS SPECIAL ITEMS
 12 Months Ended
Dec. 31, 2019
SPECIAL ITEMS [Abstract]  
Unusual or Infrequent Items Disclosure [Text Block] SPECIAL ITEMS
In 2019, the Company recognized special items of $44 million for merger-related costs associated with its acquisition of Virgin America. Costs classified as merger-related are directly attributable to merger activities.

In 2018, the Company recognized $87 million in merger-related costs. The Company incurred a one-time settlement fee of $20 million for the termination of an existing maintenance services agreement and subsequently entered into a new services agreement that provides more flexibility for the timing and scope of engine work. Additionally, the Company incurred $25 million for one-time bonuses paid to employees as a result of tax reform. These charges were recognized as special charges and are included in the Special items - other line on our consolidated statements of operations.

In 2017, the Company recognized $116 million in merger-related costs. The Company also recognized a special tax benefit of $237 million due to the remeasurement of net deferred tax liabilities as a result of the Tax Cuts and Jobs Act signed into law on December 22, 2017, partially offset by certain state tax law enactments.

The Company has recognized $364 million in merger-related costs since the acquisition of Virgin America in December 2016.

The following breaks down merger-related costs incurred in 2019, 2018 and 2017 (in millions):
201920182017
Consulting and professional services$18  $45  $52  
Employee-related costs(a)
15  13  41  
Legal and accounting fees1  1  3  
Other merger-related costs(b)
10  28  20  
Total Merger-related Costs$44  $87  $116  
(a)Employee-related costs consist primarily of vacation balance true-ups, severance, retention bonuses, and training and skill development.
(b)Other merger-related costs consist primarily of costs for marketing and advertising, IT, employee appreciation and company sponsored events, moving expenses, supplies, and other immaterial expenses.