Changes in value, tax effect

Notes to the Consolidated Financial StatementsOther Contingencies  
General Indemnifications  
We are the lessee under many commercial real estate leases. It is common in these transactions for us, as the lessee, to agree to indemnify the lessor and the lessor's related parties for tort, environmental and other liabilities that arise out of or relate to our use or occupancy of the leased premises. This type of indemnity would typically make us responsible to indemnified parties for liabilities arising out of the conduct of, among others, contractors, licensees and invitees at, or in connection with, the use or occupancy of the leased premises. This indemnity often extends to related liabilities arising from the negligence of the indemnified parties but usually excludes any liabilities caused by either their sole or gross negligence or their willful misconduct.   
Our aircraft and other equipment lease and financing agreements typically contain provisions requiring us, as the lessee or obligor, to indemnify the other parties to those agreements, including certain of those parties' related persons, against virtually any liabilities that might arise from the use or operation of the aircraft or other equipment.  
We believe that our insurance would cover most of our exposure to liabilities and related indemnities associated with the commercial real estate leases and aircraft and other equipment lease and financing agreements described above. While our insurance does not typically cover environmental liabilities, we have insurance policies in place as required by applicable environmental laws.  
Some of our aircraft and other financing transactions include provisions that require us to make payments to preserve an expected economic return to the lenders if that economic return is diminished due to specified changes in laws or regulations. In some of these financing transactions, we also bear the risk of changes in tax laws that would subject payments to non-U.S. lenders to withholding taxes.  
We cannot reasonably estimate our potential future payments under the indemnities and related provisions described above because we cannot predict (1) when and under what circumstances these provisions may be triggered and (2) the amount that would be payable if the provisions were triggered because the amounts would be based on facts and circumstances existing at such time.  
Other  
We have certain contracts for goods and services that require us to pay a penalty, acquire inventory specific to us or purchase contract-specific equipment, as defined by each respective contract, if we terminate the contract without cause prior to its expiration date. Because these obligations are contingent on our termination of the contract without cause prior to its expiration date, no obligation would exist unless such a termination occurs.  
  
NOTE 8. ACCUMULATED OTHER COMPREHENSIVE LOSS   


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| Components of accumulated other comprehensive loss |
| (in millions) | Pension and Other Benefit Liabilities | Other | Total |
| Balance at January 1, 2022 (net of tax effect of $1,184) | $ | (7,170) |  | $ | 40  |  | $ | (7,130) |  |
|  |  |  |  |
| Reclassifications into earnings (net of tax effect of $56)(1) | 184  |  | —  |  | 184  |  |
| Balance at September 30, 2022 (net of tax effect of $1,128) | $ | (6,986) |  | $ | 40  |  | $ | (6,946) |  |



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| Balance at January 1, 2021 (net of tax effect of $1,764) | $ | (9,078) |  | $ | 40  |  | $ | (9,038) |  |
| Changes in value (net of tax effect of $1) | 3  |  | —  |  | 3  |  |
| Reclassifications into earnings (net of tax effect of $71)(1) | 235  |  | —  |  | 235  |  |
| Balance at September 30, 2021 (net of tax effect of $1,692) | $ | (8,840) |  | $ | 40  |  | $ | (8,800) |  |

(1)Amounts reclassified from accumulated other comprehensive loss for pension and other benefit liabilities are recorded in pension and related benefit in non-operating expense in our income statement.   
  
Delta Air Lines, Inc. September 2022 Form 10-Q                                 16
