INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2022

Income Tax Disclosure [Abstract]

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Deferred tax (assets) and liabilities comprise the following (in millions):

	2022		2021
Excess of tax over book depreciation	$	1,312	$	1,145
Intangibles - net	17		19
Operating lease assets	356		351
Other - net	49		76
Deferred tax liabilities	1,734		1,591
Mileage Plan	(436)		(416)
Inventory obsolescence	(21)		(17)
Employee benefits	(145)		(127)
Net operating losses	(28)		(25)
Operating lease liabilities	(392)		(374)
Leasehold maintenance	(67)		(40)
Other - net	(88)		(34)
Deferred tax assets	(1,177)		(1,033)
Valuation allowance	17		20
Net deferred tax liabilities	$	574	$	578

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The components of income tax expense (benefit) are as follows (in millions): 

	2022		2021		2020
Current income tax expense (benefit):
Federal	$	(11)	$	40	$	(212)
State	(3)		16		(11)
Total current income tax expense (benefit)	(14)		56		(223)
Deferred income tax expense (benefit):
Federal	32		80		(246)
State	3		15		(47)
Total deferred income tax expense (benefit)	35		95		(293)
Income tax expense (benefit)	$	21	$	151	$	(516)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

	2022			2021			2020
Income (loss) before income tax	$	79		$	629		$	(1,840)
Expected tax expense (benefit)	17			132			(386)
Nondeductible expenses	11			10			9
State income tax expense (benefit)	5			20			(62)
Tax law changes	—			(14)			(93)
Valuation allowance	(4)			1			18
Tax credits	(5)			(2)			—
FIN48 reserve change	(3)			3			(2)
Other - net	—			1			—
Actual tax expense (benefit)	$	21		$	151		$	(516)
Effective tax rate(a)	26.2		%	24.0		%	28.0		%

Summary of Income Tax Contingencies [Table Text Block]

The Company has identified its federal tax return and its state tax returns in Alaska, Oregon and California as “major” tax jurisdictions. A summary of the Company's jurisdictions and the periods that are subject to examination are as follows:

Jurisdiction	Period
Federal	2007 to 2021
Alaska	2018 to 2021
California	2007 to 2021
Oregon	2015 to 2021

Certain tax years are open to the extent of net operating loss carryforwards.

Changes in the liability for gross unrecognized tax benefits during 2022, 2021 and 2020 are as follows (in millions):

	2022		2021		2020
Balance at January 1	$	41	$	35	$	40
Additions related to prior years	—		3		1
Releases related to prior years	(1)		—		(1)
Additions related to current year activity	1		3		—
Releases due to settlements	(20)		—		(4)
Releases due to lapse of statute of limitations	—		—		(1)
Balance at December 31	$	21	$	41	$	35