United States Steel (X) 10-Q 27 Apr 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Apr. 21, 2016
Document and Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Trading Symbol	X
Entity Registrant Name	UNITED STATES STEEL CORP
Entity Central Index Key	1,163,302
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		146,423,947

Consolidated Statement Of Opera

Consolidated Statement Of Operations - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Net sales:
Net sales	$ 2,026	$ 2,946
Net sales to related parties (Note 17)	315	326
Total	2,341	3,272
Operating expenses (income):
Cost of sales (excludes items shown below)	2,436	3,066
Selling, general and administrative expenses	69	102
Depreciation, depletion and amortization	129	144
Earnings from investees	(45)	(6)
Restructuring and other charges (Note 18)	10	153
Net loss on disposal of assets	3	0
Total	2,602	3,459
(Loss) earnings before interest and income taxes (EBIT)	(261)	(187)
Interest expense	53	51
Interest income	(1)	0
Other financial costs	13	11
Net interest and other financial costs (Note 6)	65	62
Loss before income taxes	(326)	(249)
Income tax provision (benefit) (Note 8)	14	(174)
Net loss	(340)	(75)
Less: Net earnings attributable to noncontrolling interests	0	0
Net loss	$ (340)	$ (75)
Loss per share attributable to United States Steel Corporation stockholders:
Basic (in dollars per share)	$ (2.32)	$ (0.52)
Diluted (in dollars per share)	$ (2.32)	$ (0.52)

Consolidated Statement Of Compr

Consolidated Statement Of Comprehensive Income (Loss) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Condensed Statement of Income Captions [Line Items]
Net loss	$ (340)	$ (75)
Other comprehensive (loss) income, net of tax:
Changes in foreign currency translation adjustments	61	(103)
Changes in pension and other employee benefit accounts	(224)	43
Other Comprehensive Income (Loss), Derivatives Qualifying as Hedges, Net of Tax, Portion Attributable to Parent	11	0
Total other comprehensive loss, net of tax	(152)	(60)
Comprehensive loss including noncontrolling interest	(492)	(135)
Comprehensive income attributable to noncontrolling interest	0	0
Comprehensive loss attributable to United States Steel Corporation	$ (492)	$ (135)

Consolidated Balance Sheet

Consolidated Balance Sheet - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 705	$ 755
Receivables, less allowance of $27 and $28	960	864
Receivables from related parties, less allowance of $271 and $254 (Note 17)	179	199
Inventories (Note 10)	1,801	2,074
Other current assets	38	25
Total current assets	3,683	3,917
Property, plant and equipment	14,405	14,253
Less accumulated depreciation and depletion	10,010	9,842
Total property, plant and equipment, net	4,395	4,411
Investments and long-term receivables, less allowance of $7 and $7	540	540
Long-term receivables from related parties, less allowance of $1,566 and $1,446	0	0
Intangibles – net (Note 4)	195	196
Deferred income tax benefits (Note 8)	7	15
Other noncurrent assets	116	88
Total assets	8,936	9,167
Current liabilities:
Accounts payable and other accrued liabilities	1,375	1,411
Accounts payable to related parties (Note 17)	88	81
Bank checks outstanding	26	1
Payroll and benefits payable	488	462
Accrued taxes	104	99
Accrued interest	67	49
Short-term debt and current maturities of long-term debt (Note 12)	45	45
Total current liabilities	2,193	2,148
Long-term debt, less unamortized discount and debt issuance costs (Note 12)	3,076	3,093
Employee benefits	1,317	1,101
Deferred income tax liabilities (Note 8)	29	29
Deferred credits and other noncurrent liabilities	378	359
Total liabilities	$ 6,993	$ 6,730
Contingencies and commitments (Note 19)
Stockholders’ Equity (Note 15):
Common stock (150,925,911 shares issued) (Note 9)	$ 151	$ 151
Treasury stock, at cost (4,503,520 and 4,644,867 shares)	(325)	(339)
Additional paid-in capital	3,594	3,603
(Accumulated deficit) retained earnings	(157)	190
Accumulated other comprehensive loss (Note 16)	(1,321)	(1,169)
Total stockholders’ equity	1,942	2,436
Noncontrolling interests	1	1
Total liabilities and stockholders’ equity	$ 8,936	$ 9,167

Consolidated Balance Sheet (Par

Consolidated Balance Sheet (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Receivables, allowance	$ 27	$ 28
Investments and long-term receivables, allowance	$ 7	$ 7
Common stock, shares issued	150,925,911	150,925,911
Treasury stock, shares	4,503,520	4,644,867
Affiliated Entity [Member]
Receivables, allowance	$ 271	$ 254
Investments and long-term receivables, allowance	$ 0	$ 0

Consolidated Statement Of Cash

Consolidated Statement Of Cash Flows - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Operating activities:
Net loss	$ (340)	$ (75)
Adjustments to reconcile to net cash provided by operating activities:
Depreciation, depletion and amortization	129	144
Restructuring and other charges (Note 18)	10	153
Provision for doubtful accounts	0	6
Pensions and other postretirement benefits	(9)	(17)
Deferred income taxes	9	(166)
Net loss on disposal of assets	3	0
Distributions received, net of equity investees earnings	(43)	(4)
Changes in:
Current receivables	(63)	237
Inventories	285	33
Current accounts payable and accrued expenses	72	(255)
Income taxes receivable/payable	5	16
Bank checks outstanding	24	31
All other, net	31	(18)
Net cash provided by operating activities	113	73
Investing activities:
Capital expenditures	(148)	(109)
Change in restricted cash, net	(3)	2
Investments, net	(1)	(1)
Net cash used in investing activities	(152)	(108)
Financing activities:
Repayment of long-term debt	(17)	0
Dividends paid	(7)	(7)
Net cash used in financing activities	(24)	(7)
Effect of exchange rate changes on cash	13	(46)
Net decrease in cash and cash equivalents	(50)	(88)
Cash and cash equivalents at beginning of year	755	1,354
Cash and cash equivalents at end of period	$ 705	$ 1,266

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies (Notes)	3 Months Ended
	Mar. 31, 2016
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	Basis of Presentation and Significant Accounting Policies United States Steel Corporation produces and sells steel products, including flat-rolled and tubular products, in North America and Central Europe. Operations in North America also include iron ore and coke production facilities, railroad services and real estate operations. Operations in Europe also include coke production facilities. The year-end Consolidated Balance Sheet data was derived from audited statements but does not include all disclosures required for complete financial statements by accounting principles generally accepted in the United States of America (U.S. GAAP). The other information in these financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair statement of the results for the periods covered. All such adjustments are of a normal recurring nature unless disclosed otherwise. These financial statements, including notes, have been prepared in accordance with the applicable rules of the Securities and Exchange Commission and do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. Additional information is contained in the United States Steel Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2015 , which should be read in conjunction with these financial statements. Revision of Prior Period Financial Statements During 2015, the Company identified a prior period error related to the classification of unpaid capital expenditures in the Consolidated Statements of Cash Flows that impacted the quarterly interim financial statements in 2015. As a result, the Consolidated Statement of Cash Flows for the three months ended March 31, 2015 has been revised to reflect a decrease in operating activities and an increase in investing activities of $63 million . The Company has concluded the impact of this error was not material to the previously filed financial statements.

New Accounting Standards (Notes

New Accounting Standards (Notes)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
New Accounting Standards	New Accounting Standards On March 30, 2016, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2016-09, Compensation - Stock Compensation (ASU 2016-09). ASU 2016-09 simplifies the accounting and reporting of certain aspects of shared-based payment transactions, including income tax treatment of excess tax benefits, forfeitures, classification of share-based awards as either equity or liabilities, and classification in the statement of cash flows for certain share-based transactions related to tax benefits and tax payments. ASU 2016-09 is effective for public business entities for annual periods beginning after December 15, 2016, and interim periods within those annual periods; early adoption is permitted. U. S. Steel is evaluating the financial statement implications of adopting ASU 2016-09. On February 25, 2016, the FASB issued Accounting Standards Update 2016-02, Leases (ASU 2016-02). ASU 2016-02 supersedes prior lease accounting guidance. Under ASU 2016-02, for operating leases, a lessee should recognize in its statement of financial position a liability to make lease payments and a right-of-use asset representing its right to use the underlying asset for the lease term; recognize a single lease cost, which is allocated over the lease term, generally on a straight line basis, and classify all cash payments within the operating activities in the statement of cash flow. For financing leases, a lessee is required to recognize a right-of-use asset and a lease liability; recognize interest on the lease liability separately from amortization of the right-of-use asset, and classify repayments of the principal portion of the lease liability within financing activities and payments of interest on the lease liability within the operating activities in the statement of cash flows. For leases with a term of 12 months or less, a lessee is permitted to make an accounting policy election not to recognize lease assets and lease liabilities. In addition, at the inception of a contract, an entity should determine whether the contact is or contains a lease. ASU 2016-02 is effective for public entities for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years, using a modified retrospective approach. U. S. Steel is evaluating the financial statement implications of adopting ASU 2016-02. On November 20, 2015, the FASB issued Accounting Standards Update 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. U. S. Steel adopted ASU 2015-17 in the fourth quarter of 2015 using the retrospective approach for all periods presented. On September 25, 2015, the FASB issued Accounting Standards Update 2015-16, S implifying the Accounting for Measurement-Period Adjustments (ASU 2015-16) . ASU 2015-16 eliminates the requirement to restate prior period financial statements for measurement period adjustments for entities that have recorded provisional amounts for items in a business combination and requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. ASU 2015-16 should be applied prospectively to measurement period adjustments that occur after the effective date. U. S. Steel adopted ASU 2015-16 on January 1, 2016 and there was no impact as a result of the adoption of this ASU. On July 22, 2015, the FASB issued Accounting Standards Update No. 2015-11, Simplifying the Measurement of Inventory (ASU 2015-11). ASU 2015-11 requires an entity to measure most inventory at the lower of cost and net realizable value, thereby simplifying the current guidance under which an entity must measure inventory at the lower of cost or market. ASU 2015-11 will not apply to inventories that are measured using either the last-in, first-out (LIFO) method or the retail inventory method. ASU 2015-11 is effective for public entities for financial statements issued for fiscal years beginning after December 15, 2016, including interim periods within those fiscal years; early application is permitted. U. S. Steel is evaluating the financial statement implications of adopting ASU 2015-11 but does not expect a material financial statement impact relating to the adoption of this ASU. On April 7, 2015, the FASB issued Accounting Standards Update No. 2015-03, Simplifying the Presentation of Debt Issuance Costs (ASU 2015-03). ASU 2015-03 changes the presentation of debt issuance costs in financial statements and requires an entity to present such costs in the balance sheet as a direct deduction from the related debt liability rather than as an asset. Amortization of the costs is reported as interest expense. An entity is required to apply the new guidance on a retrospective basis, wherein the balance sheet of each individual period presented should be adjusted to reflect the period-specific effects of applying the new guidance. On August 16, 2015, the FASB issued ASU 2015-15 to clarify the SEC staff's position on presenting and measuring debt issuance costs incurred in connection with line-of-credit arrangements given the lack of guidance on this topic in ASU 2015-03. Effective January 1, 2016, U. S. Steel retroactively adopted ASU 2015-03. As a result, debt issuance costs which were a component of other non-current assets in the Consolidated Balance Sheets were reclassified and are now reflected as a reduction of long-term debt. As of March 31, 2016 and December 31, 2015, other non-current assets and long-term debt in the Consolidated Balance Sheets decreased by approximately $22 million and $23 million , respectively. On May 28, 2014, the FASB and the International Accounting Standards Board issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09). ASU 2014-09 outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance, including industry-specific guidance. ASU 2014-09 is effective for interim and annual periods beginning after December 15, 2016; early application is not permitted. On August 12, 2015, the FASB issued ASU 2015-14, Revenue from Contracts with Customers - Deferral of the Effective Date (ASU 2015-14). ASU 2015-14 defers the effective date of ASU 2014-09 to annual reporting periods beginning after December 15, 2017, including interim reporting periods within that reporting period, and only permits entities to adopt the standard one year earlier as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. U. S. Steel is evaluating the financial statement implications of adopting ASU 2014-09 but does not expect a material financial statement impact relating to the adoption of this ASU.

Segment Information (Notes)

Segment Information (Notes)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Segment Information	Segment Information U. S. Steel has three reportable segments: Flat-Rolled Products (Flat-Rolled), U. S. Steel Europe (USSE), and Tubular Products (Tubular). The results of our railroad and real estate businesses that do not constitute reportable segments are combined and disclosed in the Other Businesses category. Effective January 1, 2015, the Flat-Rolled segment was realigned to better serve customer needs through the creation of five commercial entities to specifically address customers in the automotive, consumer (which includes the packaging, appliance and construction industries) industrial, service center and mining market sectors. Beginning January 1, 2016, the Flat-Rolled segment was further streamlined and consolidated to consist of three commercial entities: automotive, consumer and the combined industrial, service center and mining commercial entities. These realignments did not affect the Company's reportable segments. The chief operating decision maker evaluates performance and determines resource allocations based on a number of factors, the primary measure being earnings (loss) before interest and income taxes (EBIT). EBIT for reportable segments and Other Businesses does not include net interest and other financial costs (income), income taxes, postretirement benefit expenses (other than service cost and amortization of prior service cost for active employees) and certain other items that management believes are not indicative of future results. Information on segment assets is not disclosed, as it is not reviewed by the chief operating decision maker. The accounting principles applied at the operating segment level in determining EBIT are generally the same as those applied at the consolidated financial statement level. The transfer value for steel rounds from Flat-Rolled to Tubular was based on cost. In the third quarter of 2015, the blast furnace and associated steelmaking operations, along with most of the flat-rolled finishing operations at Fairfield Works were shutdown. Therefore, Flat-Rolled is currently not supplying rounds to Tubular. All other intersegment sales and transfers are accounted for at market-based prices and are eliminated at the corporate consolidation level. Corporate-level selling, general and administrative expenses and costs related to certain former businesses are allocated to the reportable segments and Other Businesses based on measures of activity that management believes are reasonable. The results of segment operations for the three months ended March 31, 2016 and 2015 are: (In millions) First Quarter 2016 Customer Intersegment Net Earnings EBIT Flat-Rolled $ 1,732 $ 16 $ 1,748 $ 43 $ (188 ) USSE 476 1 477 — (14 ) Tubular 108 — 108 2 (64 ) Total reportable segments 2,316 17 2,333 45 (266 ) Other Businesses 25 27 52 — 14 Reconciling Items and Eliminations — (44 ) (44 ) — (9 ) Total $ 2,341 $ — $ 2,341 $ 45 $ (261 ) First Quarter 2015 Flat-Rolled $ 2,194 $ 103 $ 2,297 $ 5 $ (67 ) USSE 691 1 692 — 37 Tubular 371 — 371 3 1 Total reportable segments 3,256 104 3,360 8 (29 ) Other Businesses 16 28 44 (2 ) 8 Reconciling Items and Eliminations — (132 ) (132 ) — (166 ) Total $ 3,272 $ — $ 3,272 $ 6 $ (187 ) The following is a schedule of reconciling items to EBIT: Three Months Ended March 31, (In millions) 2016 2015 Items not allocated to segments: Postretirement benefit income / (expense) (a) $ 16 $ (13 ) Other items not allocated to segments: Supplemental unemployment and severance costs (b) (25 ) — Loss on shutdown of coke production facilities (c) — (153 ) Total other items not allocated to segments (25 ) (153 ) Total reconciling items $ (9 ) $ (166 ) (a) Consists of the net periodic benefit cost elements, other than service cost and amortization of prior service cost for active employees, associated with our defined pension, retiree health care and life insurance benefit plans. (b) Approximately $15 million is included in Cost of sales and approximately $10 million is included in the Restructuring and other charges in the Consolidated Statement of Operations. See Note 18 to the Consolidated Financial Statements. (c) Included in Restructuring and other charges on the Consolidated Statements of Operations. See Note 18 to the Consolidated Financial Statements.

Intangible Assets

Intangible Assets	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets Intangible assets are being amortized on a straight-line basis over their estimated useful lives and are detailed below: As of March 31, 2016 As of December 31, 2015 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22-23 Years $ 132 $ 54 $ 78 $ 132 $ 52 $ 80 Other 2-20 Years 17 8 9 17 8 9 Total amortizable intangible assets $ 149 $ 62 $ 87 $ 149 $ 60 $ 89 The carrying amount of acquired water rights with indefinite lives as of March 31, 2016 and December 31, 2015 totaled $75 million . The water rights are tested for impairment annually in the third quarter, or whenever events or circumstances indicate that the carrying value may not be recoverable. U. S. Steel performed a quantitative impairment evaluation of its water rights in 2015, which indicated that they were not impaired. During 2013, U. S. Steel acquired indefinite-lived intangible assets for $12 million and entered into an agreement to make future payments contingent upon certain factors. The present value of the aggregate purchase price was $36 million (maximum potential purchase price of $65 million ), and U. S. Steel allocated $33 million to indefinite-lived intangible assets, based upon their estimated fair value. The liability for contingent consideration will be reassessed each quarter. The maximum potential liability for contingent consideration is $53 million as of March 31, 2016 . As of March 31, 2016 , U. S. Steel has recorded a liability of $20 million to reflect the estimated fair value of the contingent consideration. Contingent consideration was valued using a discounted cash flow using both Level 2 inputs such as patent royalty rates and bond yields, as well as significant unobservable Level 3 inputs, including internal forecasts and other discount rate information. These indefinite-lived intangible assets are tested for impairment annually in the third quarter, or whenever events or circumstances indicate that the carrying value may not be recoverable. U. S. Steel performed a quantitative impairment evaluation of these assets in 2015, which indicated that they were not impaired. Identifiable intangible assets with finite lives are reviewed for impairment whenever events or circumstances indicate that the carrying values may not be recoverable. During the fourth quarter of 2015, U. S. Steel completed a review of certain of its identifiable intangible assets with finite lives and determined that the assets were not impaired. Amortization expense was $2 million in both the three months ended March 31, 2016 and March 31, 2015 . The estimated future amortization expense of identifiable intangible assets during the next five years is $5 million for the remaining portion of 2016 and $7 million each year from 2017 to 2020 .

Pensions and Other Benefits (No

Pensions and Other Benefits (Notes)	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Pensions and Other Benefits	Pensions and Other Benefits The following table reflects the components of net periodic benefit cost for the three months ended March 31, 2016 and 2015 : Pension Other (In millions) 2016 2015 2016 2015 Service cost $ 13 $ 26 $ 5 $ 5 Interest cost 65 66 25 24 Expected return on plan assets (105 ) (110 ) (37 ) (38 ) Amortization of prior service cost 3 4 6 (2 ) Amortization of actuarial net loss 32 64 — 2 Net periodic benefit cost, excluding below 8 50 (1 ) (9 ) Multiemployer plans 17 18 — — Settlement, termination and curtailment losses — 3 — — Net periodic benefit cost (income) $ 25 $ 71 $ (1 ) $ (9 ) Employer Contributions During the first three months of 2016 , U. S. Steel made cash payments of $17 million to the Steelworkers’ Pension Trust and $2 million of pension payments not funded by trusts. During the first three months of 2016 , cash payments of $13 million were made for other postretirement benefit payments not funded by trusts. The cash benefit payments not funded by trusts has been reduced by approximately $20 million to reflect the utilization of assets from our trust for represented retiree health care and life insurance benefits to pay eligible claims. Company contributions to defined contribution plans totaled $11 million and $10 million for the three months ended March 31, 2016 and 2015 , respectively. Other Postemployment Benefits On February 1 , 2016, the USW ratified successor three year Collective Bargaining Agreements with U. S. Steel and its U. S. Steel Tubular Products, Inc. subsidiary (the 2015 Labor Agreements). The 2015 Labor Agreements provide for certain employee and retiree benefit modifications, as well as the closure of the defined benefit retiree health care and life insurance plans (Other Benefits) to employees hired, or rehired under certain conditions, on or after January 1, 2016. Instead, these employees will receive a company defined contribution into a savings account of $0.50 per hour worked. The 2015 Labor Agreements required remeasurement of the Other Benefits plans effective February 1, 2016, to reflect the changes to retiree benefits. The discount rate used for the February 1, 2016 remeasurement was 4.00 percent, as compared to 4.25 percent at December 31, 2015. As a result of the remeasurement, the Other Benefits obligations increased by $213 million as compared to December 31, 2015 , primarily due to an increase of approximately $172 million resulting from benefit and plan design changes in the 2015 Labor Agreements and an increase of $41 million as a result of a decrease in the discount rate. With the obligation increase, and a decrease in the market value of the assets for the Other Benefits plans on February 1, 2016, the funded status of the plans decreased by approximately $253 million . Non-retirement postemployment benefits U. S. Steel incurred costs of approximately $15 million and $14 million for the three months ended March 31, 2016 and 2015 , respectively, related to the accrual of employee costs for supplemental unemployment benefits and the continuation of health care benefits and life insurance coverage for employees associated with the temporary idling of certain facilities and reduced production at others. Payments during the three months ended March 31, 2016 were $18 million . Payments during the three months ended March 31, 2015 were insignificant. Pension Funding In November 2015, pension stabilization legislation further extended a revised interest rate formula to be used to measure defined benefit pension obligations for calculating minimum annual contributions. The new interest rate formula results in higher interest rates for minimum funding calculations as compared to prior law over the next few years, which will improve the funded status of our main defined benefit pension plan and reduce minimum required contributions. U. S. Steel will monitor the status of the plan to determine when voluntary contributions may be prudent in order to mitigate potentially larger mandatory contributions in later years. The Company estimates there will be no minimum required contribution to the main pension plan in 2016.

Net Interest and Other Financia

Net Interest and Other Financial Costs (Notes)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Net Interest and Other Financial Costs	Net Interest and Other Financial Costs Net interest and other financial costs includes interest expense (net of capitalized interest), interest income, financing costs, derivatives gains and losses and foreign currency remeasurement gains and losses. Foreign currency gains and losses are primarily a result of foreign currency denominated assets and liabilities that require remeasurement and the impacts of euro-U.S. dollar derivatives activity. During the three months ended March 31, 2016 and 2015 , net foreign currency losses of $8 million and gains of less than $1 million respectively, were recorded in other financial costs. See Note 11 for additional information on U. S. Steel’s use of derivatives to mitigate its foreign currency exchange rate exposure.

Stock-Based Compensation Plans

Stock-Based Compensation Plans (Notes)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation Plans	Stock-Based Compensation Plans U. S. Steel has outstanding stock-based compensation awards that were granted by the Compensation & Organization Committee of the Board of Directors (the Committee) under the 2005 Stock Incentive Plan (the Plan), which is more fully described in Note 14 of the United States Steel Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2015. An aggregate of 21,250,000 shares of U. S. Steel common stock may be issued under the Plan. As of March 31, 2016 , there were 1,861,972 shares available for future grants. On April 26, 2016, the Company's stockholders approved the 2016 Omnibus Incentive Compensation Plan (the Omnibus Plan). Under the Omnibus Plan, the Company is authorized to issue up to 7,200,000 shares of common stock. While the awards that were previously granted under the Plan remain outstanding, all future awards will be granted under the Omnibus Plan. Recent grants of stock-based compensation consisted of total shareholder return (TSR) performance awards. There were no annual grants of stock options or restricted stock units during the first quarter of 2016. First quarter 2015 grants of stock-based compensation consisted of stock options, restricted stock unit awards and TSR performance awards. Stock options are generally issued at the market price of the underlying stock on the date of the grant. Upon exercise of stock options, shares of U. S. Steel common stock are issued from treasury stock. The following table is a general summary of the awards made under the Plan. 2016 2015 Grant Details Shares (a) Fair Value (b) Shares (a) Fair Value (b) Stock Options — $ — 1,607,190 $ 10.04 Restricted Stock Units — $ — 765,750 $ 24.75 TSR Performance Awards (c) 308,130 $ 10.02 273,560 $ 24.95 (a) The share amounts shown in this table do not reflect an adjustment for estimated forfeitures. (b) Represents the per share weighted-average for all grants during the quarter. (c) The number of performance awards shown represents the target value of the award. U. S. Steel recognized pretax stock-based compensation expense in the amount of $6 million and $11 million in the three month periods ended March 31, 2016 and 2015 , respectively. As of March 31, 2016 , total future compensation expense related to nonvested stock-based compensation arrangements was $26 million , and the weighted average period over which this expense is expected to be recognized is approximately 1 year . Compensation expense for stock options is recorded over the vesting period based on the fair value on the date of grant, as calculated by U. S. Steel using the Black-Scholes model and the assumptions listed below. The stock options vest ratably over a three -year service period and have a term of ten years. Black-Scholes Assumptions 2015 Grants Grant date price per share of option award $ 24.78 Exercise price per share of option award $ 24.78 Expected annual dividends per share, at grant date $ 0.20 Expected life in years 5 Expected volatility 47 % Risk-free interest rate 1.6 % Grant date fair value per share of unvested option awards as calculated from above $ 10.04 The expected annual dividends per share are based on the latest annualized dividend rate at the date of grant; the expected life in years is determined primarily from historical stock option exercise data; the expected volatility is based on the historical volatility of U. S. Steel stock; and the risk-free interest rate is based on the U.S. Treasury strip rate for the expected life of the option. Restricted stock units generally vest ratably over three years. The fair value of the restricted stock units is the average market price of the underlying common stock on the date of the grant. TSR performance awards vest at the end of a three -year performance period as a function of U. S. Steel's total shareholder return compared to the total shareholder return of a peer group of companies over the three -year performance period. TSR performance awards can vest at between zero and 200 percent of the target award. The fair value of the TSR performance awards is calculated using a Monte-Carlo simulation.

Income Taxes (Notes)

Income Taxes (Notes)	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Tax provision For the three months ended March 31, 2016 and 2015 , we recorded a tax provision of $14 million on our pretax loss of $326 million and a tax benefit of $174 million on our pretax loss of $249 million , respectively. Due to the full valuation allowance on our domestic deferred tax assets, the tax provision does not reflect any tax benefit for domestic pretax losses. For 2015, the tax provision reflects a benefit for percentage depletion in excess of cost depletion for iron ore that we produce and consume or sell and a net benefit of $31 million relating to the adjustment of certain tax reserves in the first three months of 2015. The tax provision for the first three months of 2016 is based on an estimated annual effective rate, which requires management to make its best estimate of annual pretax income or loss. Due to the full valuation allowance on our domestic deferred tax assets, the tax provision does not reflect any tax benefit for domestic pretax losses. During the year, management regularly updates forecasted annual pretax results for the various countries in which we operate based on changes in factors such as prices, shipments, product mix, plant operating performance and cost estimates. To the extent that actual 2016 pretax results for U.S. and foreign income or loss vary from estimates applied herein, the actual tax provision or benefit recognized in 2016 could be materially different from the forecasted amount used to estimate the tax provision for the three months ended March 31, 2016 . Deferred taxes Each quarter U. S. Steel analyzes the likelihood that our deferred tax assets will be realized. A valuation allowance is recorded if, based on the weight of all available positive and negative evidence, it is more likely than not that some portion, or all, of a deferred tax asset may not be realized. At December 31, 2015, the Company determined that a valuation of $804 million was required for the Company's domestic deferred tax assets. At March 31, 2016 , U. S. Steel reviewed all available positive and negative evidence and determined that it is more likely than not that all of its net domestic deferred tax asset may not be realized. As a result, an incremental valuation allowance of $224 million was recorded against the increase in the net domestic deferred tax asset (excluding a deferred tax liability related to an asset with an indefinite life). U. S. Steel will continue to monitor the realizability of its deferred tax assets on a quarterly basis. In the future, if we determine that realization is more likely than not for deferred tax assets with a valuation allowance, the related valuation allowance will be reduced, and we will record a non-cash benefit to earnings. As of March 31, 2016 , the valuation allowance for the net domestic deferred tax asset was $1,028 million , compared to $804 million as December 31, 2015 . As of March 31, 2016 and December 31, 2015 , the net domestic deferred tax liability was $29 million . As of March 31, 2016 , the net foreign deferred tax asset was $7 million , net of an established valuation allowance of $4 million . At December 31, 2015 , the net foreign deferred tax asset was $15 million , net of an established valuation allowance of $4 million . The net foreign deferred tax asset will fluctuate as the value of the U.S. dollar changes with respect to the euro. Unrecognized tax benefits Unrecognized tax benefits are the differences between a tax position taken, or expected to be taken, in a tax return and the benefit recognized for accounting purposes pursuant to the guidance in Accounting Standards Codification (ASC) Topic 740 on income taxes. The total amount of gross unrecognized tax benefits was $75 million at March 31, 2016 and $74 million at December 31, 2015 . The total amount of net unrecognized tax benefits that, if recognized, would affect the effective tax rate was $11 million as of March 31, 2016 and $12 million as of December 31, 2015 . U. S. Steel records interest related to uncertain tax positions as a part of net interest and other financial costs in the Consolidated Statement of Operations. Any penalties are recognized as part of selling, general and administrative expenses. As of March 31, 2016 and December 31, 2015 , U. S. Steel had accrued liabilities of $5 million and $1 million , respectively, for interest and penalties related to uncertain tax positions.

(Notes)

(Notes)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Earnings and Dividends Per Common Share	Earnings and Dividends Per Common Share Earnings Per Share Attributable to United States Steel Corporation Stockholders Basic earnings per common share is based on the weighted average number of common shares outstanding during the period. Diluted earnings per common share assumes the exercise of stock options, the vesting of restricted stock units and performance awards and the conversion of convertible notes, provided in each case the effect is dilutive. The “treasury stock” method was used to calculate the dilutive effect of the Senior Convertible Notes due in 2019 (2019 Senior Convertible Notes) while they were outstanding due to our intent and policy at the time of issuance to settle the principal amount of the 2019 Senior Convertible Notes in cash if they were converted (as described in Note 16 to the Annual Report on Form 10-K, the 2019 Senior Convertible Notes were redeemed in the fourth quarter of 2015). The computations for basic and diluted earnings per common share from continuing operations are as follows: Three Months Ended March 31, (Dollars in millions, except per share amounts) 2016 2015 Loss attributable to United States Steel Corporation stockholders $ (340 ) $ (75 ) Weighted-average shares outstanding (in thousands): Basic 146,402 145,733 Effect of stock options, restricted stock units and performance awards — — Adjusted weighted-average shares outstanding, diluted 146,402 145,733 Basic earnings per common share $ (2.32 ) $ (0.52 ) Diluted earnings per common share $ (2.32 ) $ (0.52 ) The following table summarizes the securities that were antidilutive, and therefore, were not included in the computations of diluted earnings per common share: Three Months Ended March 31, (In thousands) 2016 2015 Securities granted under the 2005 Stock Incentive Plan, as amended 8,567 10,056 Dividends Paid Per Share The dividend for the first quarter of 2016 and 2015 was five cents per common share.

Inventories (Notes)

Inventories (Notes)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories	Inventories Inventories are carried at the lower of cost or market. The first-in, first-out method is the predominant method of inventory costing in Europe. The last-in, first-out (LIFO) method is the predominant method of inventory costing in the United States. At March 31, 2016 and December 31, 2015 , the LIFO method accounted for 82 percent and 80 percent of total inventory values, respectively. (In millions) March 31, 2016 December 31, 2015 Raw materials $ 518 $ 766 Semi-finished products 819 841 Finished products 406 392 Supplies and sundry items 58 75 Total $ 1,801 $ 2,074 Current acquisition costs were estimated to exceed the above inventory values by $792 million and $900 million at March 31, 2016 and December 31, 2015 , respectively. As a result of the liquidation of LIFO inventories, cost of sales increased and EBIT decreased by $46 million and $4 million in the three months ended March 31, 2016 and March 31, 2015 , respectively. Inventory includes $53 million and $64 million of property held for residential or commercial development as of March 31, 2016 and December 31, 2015 , respectively.

Derivative Instruments (Notes)

Derivative Instruments (Notes)	3 Months Ended
	Mar. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	Derivative Instruments U. S. Steel is exposed to foreign currency exchange rate risks as a result of our European operations. USSE’s revenues are primarily in euros and costs are primarily in U.S. dollars and euros. In addition, foreign cash requirements have been, and in the future may be, funded by intercompany loans, creating intercompany monetary assets and liabilities in currencies other than the functional currency of the entities involved, which can affect income when remeasured at the end of each period. U. S. Steel uses euro forward sales contracts with maturities no longer than 12 months to exchange euros for U.S. dollars to manage our currency requirements and exposure to foreign currency exchange rate fluctuations. Derivative instruments are required to be recognized at fair value in the Consolidated Balance Sheet. U. S. Steel has not elected to designate these euro forward sales contracts as hedges. Therefore, changes in their fair value are recognized immediately in the Consolidated Statements of Operations. As of March 31, 2016 , U. S. Steel held euro forward sales contracts with a total notional value of approximately $224 million . We mitigate the risk of concentration of counterparty credit risk by purchasing our forward sales contracts from several counterparties. Additionally, U. S. Steel uses fixed-price forward physical purchase contracts to partially manage our exposure to price risk related to the purchases of natural gas and certain nonferrous metals used in the production process. During 2016 and 2015, the forward physical purchase contracts for natural gas and nonferrous metals qualified for the normal purchases and normal sales exemption described in ASC Topic 815 and were not subject to mark-to-market accounting. The following summarizes the location and amounts of the fair values and gains or losses related to derivatives included in U. S. Steel's consolidated financial statements as of March 31, 2016 and December 31, 2015 and for the three months ended March 31, 2016 and 2015: Fair Value Fair Value (In millions) Balance Sheet March 31, 2016 December 31, 2015 Foreign exchange forward contracts Accounts receivable $ — $ 4 Foreign exchange forward contracts Accounts payable $ 6 $ 1 (In millions) Statement of Amount of Gain Amount of Gain Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Foreign exchange forward contracts Other financial $ 10 $ 43 In accordance with the guidance in ASC Topic 820 on fair value measurements and disclosures, the fair value of our euro forward sales contracts was determined using Level 2 inputs, which are defined as "significant other observable" inputs. The inputs used are from market sources that aggregate data based upon market transactions.

Debt (Notes)

Debt (Notes)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt	Debt (In millions) Interest Rates % Maturity March 31, 2016 December 31, 2015 2037 Senior Notes 6.65 2037 $ 350 $ 350 2022 Senior Notes 7.50 2022 400 400 2021 Senior Notes 6.875 2021 275 275 2020 Senior Notes 7.375 2020 600 600 2018 Senior Notes 7.00 2018 487 500 2017 Senior Notes 6.05 2017 444 450 Environmental Revenue Bonds 5.50 - 6.88 2016 - 2042 490 490 Recovery Zone Facility Bonds 6.75 2040 70 70 Fairfield Caster Lease 2022 30 30 Other capital leases and all other obligations 2019 1 1 Third Amended and Restated Credit Agreement Variable 2020 — — USSK Revolver Variable 2019 — — USSK credit facilities Variable 2016 - 2018 — — Total Debt 3,147 3,166 Less unamortized discount and debt issuance costs 4 5 Less deferred issuance costs 22 23 Less short-term debt and long-term debt due within one year 45 45 Long-term debt $ 3,076 $ 3,093 To the extent not otherwise discussed below, information concerning the Senior Notes and other listed obligations can be found in Note 16 of the audited financial statements in the United States Steel Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2015. Repurchase of Senior Notes During the first quarter of 2016, the Company repurchased approximately $6 million of its 2017 6.05% Senior Notes at an average rate of 92.305 percent and approximately $13 million of its 2018 7.00% Senior Notes at an average rate of 87.962 percent . The repurchase resulted in a gain on extinguishment of approximately $2 million . Third Amended and Restated Credit Agreement As of March 31, 2016 , there were no amounts drawn on the $1.5 billion credit facility agreement (Third Amended and Restated Credit Agreement) and inventory and trade receivable amounts less specified reserves calculated in accordance with the Third Amended and Restated Credit Agreement supported the full $1.5 billion of the facility. Maturity may be accelerated 91 days prior to the stated maturity of any outstanding senior debt if excess cash and credit facility availability do not meet the liquidity conditions set forth in the Third Amended and Restated Credit Agreement. Borrowings are secured by liens on certain domestic inventory and trade accounts receivable. U. S. Steel must maintain a fixed charge coverage ratio of at least 1.00 to 1.00 for the most recent four consecutive quarters when availability under the Third Amended Credit Agreement is less than the greater of 10 percent of the total aggregate commitments and $150 million . Since availability was greater than $150 million , compliance with the fixed charge coverage ratio covenant was not applicable. Based on the most recent four quarters as of March 31, 2016, we would not meet this covenant. So long as we continue to not meet this covenant, the amount available to the Company under this facility is effectively reduced by $150 million . Also, if the value of our inventory and trade accounts receivable do not support the full amount of the facility, the amount available to the Company under this facility would be reduced. The Third Amended and Restated Credit Agreement provides for borrowings at interest rates based on defined, short-term market rates plus a spread based on availability and includes other customary terms and conditions including restrictions on our ability to create certain liens and to consolidate, merge or transfer all, or substantially all, of our assets. The Third Amended and Restated Credit Agreement expires in July 2020. On February 24, 2016, the Company entered into an amendment to the Third Amended and Restated Credit Agreement that updated certain definitions to conform to the definitions of similar terms used in the Corporation's outstanding indentures. Additionally, the amendment increased the threshold for incurrence of additional secured debt from 10% to 15% of Consolidated Net Tangible Assets. U. S. Steel Košice ( USSK) credit facilities At March 31, 2016 , USSK had no borrowings under its €200 million (approximately $228 million ) unsecured revolving credit facility (the USSK Credit Agreement). The USSK Credit Agreement contains certain USSK financial covenants, including maximum Leverage, maximum Net Debt to Tangible Net Worth, and minimum Interest Cover ratios. The covenants are measured semi-annually for the period covering the last twelve calendar months. USSK may not draw on the USSK Credit Agreement if it does not comply with any of the financial covenants until the next measurement date on which it does. The USSK Credit Agreement expires in July 2019. At March 31, 2016 , USSK had full availability under the USSK Credit Agreement. At March 31, 2016 , USSK had no borrowings under its €40 million and €10 million unsecured credit facilities (collectively approximately $57 million ) and the availability was approximately $56 million due to approximately $1 million of customs and other guarantees outstanding. Each of these facilities bear interest at the applicable inter-bank offer rate plus a margin and contain customary terms and conditions. Change in control event If there is a change in control of U. S. Steel, the following may occur: (a) debt obligations totaling $2,556 million as of March 31, 2016 (including the Senior Notes) may be declared due and payable; (b) the Third Amended and Restated Credit Agreement, and USSK's €200 million Revolving Credit Agreement may be terminated and any amounts outstanding declared due and payable; and (c) U. S. Steel may be required to either repurchase the leased Fairfield Works slab caster for $30 million or provide a letter of credit to secure the remaining obligation.

Asset Retirement Obligations (N

Asset Retirement Obligations (Notes)	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	Asset Retirement Obligations U. S. Steel’s asset retirement obligations (AROs) primarily relate to mine and landfill closure and post-closure costs. The following table reflects changes in the carrying values of AROs: (In millions) March 31, 2016 December 31, 2015 Balance at beginning of year $ 89 $ 48 Additional obligations incurred — 45 (a) Obligations settled (4 ) (6 ) Foreign currency translation effects — (1 ) Accretion expense 1 3 Balance at end of period $ 86 $ 89 (a) Additional AROs relate to the permanent closure of the coke production facilities at Gary Works and Granite City Works. Certain AROs related to disposal costs of the majority of fixed assets at our integrated steel facilities have not been recorded because they have an indeterminate settlement date. These AROs will be initially recognized in the period in which sufficient information exists to estimate their fair value.

Fair Value of Financial Instrum

Fair Value of Financial Instruments (Notes)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The carrying value of cash and cash equivalents, current accounts and notes receivable, accounts payable, bank checks outstanding, and accrued interest included in the Consolidated Balance Sheet approximate fair value. See Note 11 for disclosure of U. S. Steel’s derivative instruments, which are accounted for at fair value on a recurring basis. The following table summarizes U. S. Steel’s financial liabilities that were not carried at fair value at March 31, 2016 and December 31, 2015 . March 31, 2016 December 31, 2015 (In millions) Fair Carrying Fair Carrying Financial liabilities: Long-term debt (a) $ 2,502 $ 3,090 $ 1,896 $ 3,107 (a) Excludes capital lease obligations. The following methods and assumptions were used to estimate the fair value of financial instruments included in the table above: Long-term debt : Fair value was determined using Level 2 inputs which were derived from quoted market prices and is based on the yield on public debt where available or current borrowing rates available for financings with similar terms and maturities. Fair value of the financial liabilities disclosed herein is not necessarily representative of the amount that could be realized or settled, nor does the fair value amount consider the tax consequences of realization or settlement. Financial guarantees are U. S. Steel’s only unrecognized financial instrument. For details relating to financial guarantees see Note 19.

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity (Notes)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Statement of Changes in Stockholders' Equity	Statement of Changes in Stockholders’ Equity The following table reflects the first three months of 2016 and 2015 reconciliation of the carrying amount of total equity, equity attributable to U. S. Steel and equity attributable to noncontrolling interests: Three Months Ended March 31, 2016 (In millions) Total Retained Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 2,437 $ 190 $ (1,169 ) $ 151 $ (339 ) $ 3,603 $ 1 Comprehensive income (loss): Net loss (340 ) (340 ) Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (224 ) (224 ) Currency translation adjustment 61 61 Employee stock plans 5 14 (9 ) Dividends paid on common stock (7 ) (7 ) Other 11 — $ 11 Balance at March 31, 2016 $ 1,943 $ (157 ) $ (1,321 ) $ 151 $ (325 ) $ 3,594 $ 1 Three Months Ended March 31, 2015 (In millions) Total Retained Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 3,800 $ 1,862 $ (1,441 ) $ 151 $ (396 ) $ 3,623 $ 1 Comprehensive income (loss): Net loss (75 ) (75 ) Other comprehensive income (loss), net of tax: Pension and other benefit adjustments 43 43 Currency translation adjustment (103 ) (103 ) Employee stock plans 11 1 10 Dividends paid on common stock (7 ) (7 ) Other (1 ) (1 ) Balance at March 31, 2015 $ 3,668 $ 1,779 $ (1,501 ) $ 151 $ (395 ) $ 3,633 $ 1

Reclassifications from Accumula

Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Notes)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Reclassifications from Accumulated Other Comprehensive Income (AOCI)	Reclassifications from Accumulated Other Comprehensive Income (AOCI) (In millions) (a) Pension and Foreign Other Total Balance at December 31, 2015 $ (1,479 ) $ 312 $ (2 ) $ (1,169 ) Other comprehensive (loss) income before reclassifications (183 ) 61 8 (114 ) Amounts reclassified from AOCI (41 ) (b) — 3 (38 ) Net current-period other comprehensive income (224 ) 61 11 (152 ) Balance at March 31, 2016 $ (1,703 ) $ 373 $ 9 $ (1,321 ) (a) Amounts for 2016 do not reflect a tax benefit as a result of a full valuation allowance on our domestic deferred tax assets. Amounts for 2015 are shown net of tax. Amounts in parentheses indicate decreases in AOCI. (b) See table below for further details. Amount reclassified from AOCI Three Months Ended March 31, (In millions) (a) Details about AOCI components 2016 2015 Amortization of pension and other benefit items Prior service costs (b) $ (9 ) $ (2 ) Actuarial losses (b) (32 ) (66 ) Settlement, termination and curtailment gains (b) — (3 ) Total before tax (41 ) (71 ) Tax benefit (c) — 27 Net of tax $ (41 ) $ (44 ) (a) Amounts in parentheses indicate decreases in AOCI. (b) These AOCI components are included in the computation of net periodic benefit cost (see Note 5 for additional details). (c) Amount for 2016 does not reflect a tax benefit as a result of a full valuation allowance on our domestic deferred tax assets.

Transactions with Related Parti

Transactions with Related Parties (Notes)	3 Months Ended
	Mar. 31, 2016
Related Party Transactions [Abstract]
Related Party Transactions	Transactions with Related Parties Net sales to related parties and receivables from related parties primarily reflect sales of raw materials and steel products to equity investees and U. S. Steel Canada (USSC) after the Canada Companies' Creditor Arrangement Act (CCAA) filing on September 16, 2014. Generally, transactions are conducted under long-term market-based contractual arrangements. Related party sales and service transactions were $315 million and $326 million for the three months ended March 31, 2016 and 2015 , respectively. Purchases from related parties for outside processing services provided by equity investees and USSC after the CCAA filing on September 16, 2014 amounted to $19 million and $101 million for the three months ended March 31, 2016 and 2015 , respectively. Purchases of iron ore pellets from related parties amounted to $46 million and $55 million for the three months ended March 31, 2016 and 2015 respectively. Accounts payable to related parties include balances due to PRO-TEC Coating Company (PRO-TEC) of $73 million and $66 million at March 31, 2016 and December 31, 2015 , respectively for invoicing and receivables collection services provided by U. S. Steel. U. S. Steel, as PRO-TEC’s exclusive sales agent, is responsible for credit risk related to those receivables. U. S. Steel also provides PRO-TEC marketing, selling and customer service functions. Payables to other related parties, including USSC after the CCAA filing on September 16, 2014, totaled $15 million at both March 31, 2016 and December 31, 2015 .

Restructuring and Other Charges

Restructuring and Other Charges (Notes)	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	Restructuring and Other Charges As a result of continued low steel and energy prices and decreased demand for steel products, during the three months ended March 31, 2016 , the Company recorded a charge of $10 million associated with Company wide headcount reductions, including within our Flat-Rolled, Tubular and USSE segments. This charge includes costs for supplemental unemployment and severance benefits as well as the continuation of health care benefits. During the three months ended March 31, 2015 , the Company recorded a charge of $153 million related to the permanent shutdown of the cokemaking operations at Gary Works and Granite City Works, within our Flat-Rolled segment. In addition to the write-down of assets, the charge also includes employee related costs, including costs for severance, supplemental unemployment benefits and continuation of health care benefits of $18 million and other shutdown costs, primarily environmental. Charges for restructuring and ongoing cost reduction initiatives are recorded in the period the Company commits to a restructuring or cost reduction plan, or executes specific actions contemplated by the plan and all criteria for liability recognition have been met. Charges related to the restructuring and cost reductions are reported in restructuring and other charges in the Consolidated Statements of Operations. The activity in the accrued balances incurred in relation to restructuring and other cost reduction programs during the three months ended March 31, 2016 were as follows: Employee Related Exit (in millions) Costs Costs Total Balance at December 31, 2015 $ 48 $ 107 $ 155 Additional charges 14 — 14 Cash payments/utilization (12 ) (21 ) (33 ) Other adjustments and reclassifications (4 ) — (4 ) Balance at March 31, 2016 $ 46 $ 86 $ 132 Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines: (in millions) March 31, 2016 December 31, 2015 Accounts payable $ 66 $ 90 Payroll and benefits payable 41 48 Employee Benefits 5 — Deferred credits and other noncurrent liabilities 20 17 Total $ 132 $ 155

Contingencies and Commitments (

Contingencies and Commitments (Notes)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	Contingencies and Commitments U. S. Steel is the subject of, or party to, a number of pending or threatened legal actions, contingencies and commitments involving a variety of matters, including laws and regulations relating to the environment. Certain of these matters are discussed below. The ultimate resolution of these contingencies could, individually or in the aggregate, be material to the consolidated financial statements. U. S. Steel accrues for estimated costs related to existing lawsuits, claims and proceedings when it is probable that it will incur these costs in the future and the costs are reasonably determinable. Asbestos matters – As of March 31, 2016 , U. S. Steel was a defendant in approximately 810 active cases involving approximately 3,305 plaintiffs. The vast majority of these cases involve multiple defendants. At December 31, 2015 , U. S. Steel was a defendant in approximately 820 active cases involving approximately 3,315 plaintiffs. About 2,505 , or approximately 76 percent , of these plaintiff claims are currently pending in jurisdictions which permit filings with massive numbers of plaintiffs. Based upon U. S. Steel’s experience in such cases, it believes that the actual number of plaintiffs who ultimately assert claims against U. S. Steel will likely be a small fraction of the total number of plaintiffs. During the three months ended March 31, 2016 , settlements and other dispositions resolved approximately 80 cases, and new case filings added approximately 70 cases. During 2015 , settlements and other dispositions resolved approximately 415 cases, and new case filings added approximately 275 cases. The following table shows the activity with respect to asbestos litigation: Period ended Opening Claims New Closing December 31, 2013 3,330 250 240 3,320 December 31, 2014 3,320 190 325 3,455 December 31, 2015 3,455 415 275 3,315 March 31, 2016 3,315 80 70 3,305 Historically, asbestos-related claims against U. S. Steel fall into three major groups: (1) claims made by persons who allegedly were exposed to asbestos on the premises of U. S. Steel facilities; (2) claims made by persons allegedly exposed to products manufactured by U. S. Steel; and (3) claims made under certain federal and maritime laws by employees of former operations of U. S. Steel. The amount U. S. Steel accrues for pending asbestos claims is not material to U. S. Steel’s financial condition. However, U. S. Steel is unable to estimate the ultimate outcome of asbestos-related claims due to a number of uncertainties, including: (1) the rates at which new claims are filed, (2) the number of and effect of bankruptcies of other companies traditionally defending asbestos claims, (3) uncertainties associated with the variations in the litigation process from jurisdiction to jurisdiction, (4) uncertainties regarding the facts, circumstances and disease process with each claim, and (5) any new legislation enacted to address asbestos-related claims. Despite these uncertainties, management believes that the ultimate resolution of these matters will not have a material adverse effect on U. S. Steel’s financial condition, although the resolution of such matters could significantly impact results of operations for a particular quarter. Environmental matters – U. S. Steel is subject to federal, state, local and foreign laws and regulations relating to the environment. These laws generally provide for control of pollutants released into the environment and require responsible parties to undertake remediation of hazardous waste disposal sites. Penalties may be imposed for noncompliance. Changes in accrued liabilities for remediation activities where U. S. Steel is identified as a named party are summarized in the following table: (In millions) Three Months Ended March 31, 2016 Beginning of period $ 197 Accruals for environmental remediation deemed probable and reasonably estimable — Adjustments for changes in estimates (3 ) Obligations settled (3 ) End of period $ 191 Accrued liabilities for remediation activities are included in the following Consolidated Balance Sheet lines: (In millions) March 31, 2016 December 31, 2015 Accounts payable $ 14 $ 14 Deferred credits and other noncurrent liabilities 177 183 Total $ 191 $ 197 Expenses related to remediation are recorded in cost of sales and were insignificant for both three month periods ended March 31, 2016 and March 31, 2015 . It is not presently possible to estimate the ultimate amount of all remediation costs that might be incurred or the penalties that may be imposed. Due to uncertainties inherent in remediation projects and the associated liabilities, it is reasonably possible that total remediation costs for active matters may exceed the accrued liabilities by as much as 15 to 25 percent . Remediation Projects U. S. Steel is involved in environmental remediation projects at or adjacent to several current and former U. S. Steel facilities and other locations that are in various stages of completion ranging from initial characterization through post-closure monitoring. Based on the anticipated scope and degree of uncertainty of projects, we categorize projects as follows: (1) Projects with Ongoing Study and Scope Development - Projects which are still in the development phase. For these projects, the extent of remediation that may be required is not yet known, the remediation methods and plans are not yet developed, and/or cost estimates cannot be determined. Therefore, significant costs, in addition to the accrued liabilities for these projects, are reasonably possible. There are five environmental remediation projects where additional costs for completion are not currently estimable, but could be material. These projects are at Fairfield Works, Lorain Tubular, USS-POSCO industries (UPI), the Fairless Plant, and the former steelmaking plant at Joliet, Illinois. As of March 31, 2016 , accrued liabilities for these projects totaled $1 million for the costs of studies, investigations, interim measures, design and/or remediation. It is reasonably possible that additional liabilities associated with future requirements regarding studies, investigations, design and remediation for these projects could be as much as $25 million to $40 million . (2) Significant Projects with Defined Scope - Projects with significant accrued liabilities with a defined scope. As of March 31, 2016 , there are four significant projects with defined scope greater than or equal to $5 million each, with a total accrued liability of $149 million . These projects are Gary RCRA (accrued liability of $32 million ), the former Geneva facility (accrued liability of $63 million ), the former Duluth facility St. Louis River Estuary (accrued liability of $48 million ), and the Solid Waste Management Unit (SWMU) #4 at UPI (accrued liability of $6 million ). (3) Other Projects with a Defined Scope - Projects with relatively small accrued liabilities for which we believe that, while additional costs are possible, they are not likely to be significant, and also include those projects for which we do not yet possess sufficient information to estimate potential costs to U. S. Steel. There are three other environmental remediation projects which each had an accrued liability of between $1 million and $5 million . The total accrued liability for these projects at March 31, 2016 was $4 million . These projects have progressed through a significant portion of the design phase and material additional costs are not expected. The remaining environmental remediation projects each had an accrued liability of less than $1 million . The total accrued liability for these projects at March 31, 2016 was $6 million . We do not foresee material additional liabilities for these sites. Post-Closure Costs – Accrued liabilities for post-closure site monitoring and other costs at various closed landfills totaled $24 million at March 31, 2016 and were based on known scopes of work. Administrative and Legal Costs – As of March 31, 2016 , U. S. Steel had an accrued liability of $7 million for administrative and legal costs related to environmental remediation projects. These accrued liabilities were based on projected administrative and legal costs for the next three years and do not change significantly from year to year. Capital Expenditures – For a number of years, U. S. Steel has made substantial capital expenditures to bring existing facilities into compliance with various laws relating to the environment. In the first three months of 2016 and 2015 , such capital expenditures totaled $8 million and $23 million , respectively. U. S. Steel anticipates making additional such expenditures in the future; however, the exact amounts and timing of such expenditures are uncertain because of the continuing evolution of specific regulatory requirements. CO 2 Emissions – Current and potential regulation of greenhouse gas (GHG) emissions remains a significant issue for the steel industry, particularly for integrated steel producers such as U. S. Steel. The regulation of carbon dioxide (CO 2 ) emissions has either become law or is being considered by legislative bodies of many nations, including countries where we have operating facilities. The European Union (EU) has established GHG regulations based upon national allocations and a cap and trade system. In the United States, the Environmental Protection Agency (EPA) has published rules for regulating GHG emissions for certain facilities (both new and existing). The U.S. Supreme Court has upheld the EPA's authority under the Clean Air Act (CAA) to regulate GHG emissions from new or modified stationary sources that are required to obtain pre-construction and operating permits for non-GHG regulated air pollutants, and federal courts are considering several suits that challenge the EPA's authority to regulate GHG emissions from other types of sources (including existing sources). Congress could take additional action to increase the regulation of GHG emissions. NAAQS Standards - The EPA recently revised the National Ambient Air Quality Standards (NAAQS) for nitrogen oxide, sulfur dioxide, particulate matter, and lead. It is likely that the new requirements in the State Implementation Plans (SIPs) for sulfur dioxide and particulate matter would be material to U. S. Steel, though we are unable to reasonably estimate such amount at this time. EU Environmental Requirements – Slovakia adopted a new waste code in March 2015 that was effective January 1, 2016. This legislation implements the EU Waste Framework Directive that strictly regulates waste disposal and encourages recycling, among other provisions, by increasing fees for waste disposed of in landfills, including privately owned industrial landfills. This legislation will not have a material impact on USSK. Under the Emission Trading System (ETS) USSK's final allocation of free allowances for the Phase III period, which covers the years 2013 through 2020 is approximately 48 million allowances. Based on 2015 emission intensity levels and projected future production levels, and as a result of carryover allowances from the NAP II period, the earliest we would have to purchase allowances to meet the annual compliance submission would be the first quarter of 2018. We currently estimate a shortfall of 15 million allowances for the entire Phase III period. However, due to a number of variable factors such as the future market value of allowances, future production levels and future emission intensity levels, we cannot reliably estimate the full cost of complying with the ETS regulations at this time. The EU’s Industry Emission Directive will require implementation of EU determined best available techniques (BAT) to reduce environmental impacts as well as compliance with BAT associated emission levels. Our most recent broad estimate of likely capital expenditures for projects to comply with or go beyond BAT requirements is €50 million to €165 million (approximately $55 million to $190 million ) over the 2016 to 2020 period. There are ongoing efforts to seek EU grants to fund a portion of these capital expenditures. The actual amount spent will depend largely upon the amount of EU incentive grants received. Due to other EU legislation, we will be required to make changes to the boilers at our steam and power generation plant in order to comply with stricter air emission limits for large combustion plants. In January 2014, the operation of USSK's boilers was approved by the European Commission as part of Slovakia's Transitional National Plan (TNP) for bringing all boilers in Slovakia into compliance by no later than 2020. The TNP establishes parameters for determining the date by which specific boilers are required to reach compliance with the new air standards, which has been determined to be October 2017 for our boilers. The boiler projects have been approved by our Board of Directors and we are now in the execution phase. These projects will result in a reduction in electricity, CO 2 emissions and operating, maintenance and waste disposal costs once completed. The current projected cost to reconstruct one existing boiler and build one new boiler to achieve compliance is approximately €125 million (approximately $140 million ) of which €73 million (approximately $85 million ) has already been spent through March 31, 2016 . Broad legislative changes were enacted by the Slovak Republic to extend the scope of support for renewable sources of energy, which will allow USSK to participate in Slovakia's renewable energy incentive program once both boiler projects are completed. Guarantees – The maximum guarantees of the indebtedness of unconsolidated entities of U. S. Steel totaled $4 million at March 31, 2016 . EPA Region V Federal Lawsuit – On August 1, 2012, the EPA, joined by the States of Illinois, Indiana and Michigan, initiated an action in the Northern District of Indiana alleging various air regulatory violations at Gary Works, Granite City Works, and Great Lakes Works. The action contends that Gary Works failed to obtain the proper Clean Air Act (CAA) pre-construction permit for a routine reline of its Blast Furnace No. 4 in 1990, and that the three facilities failed to meet certain operational, maintenance, opacity, and recordkeeping requirements. Civil penalties and injunctive relief is requested. U. S. Steel believes that the claims asserted in the action are not justified and are without legal foundation. The Court has dismissed all claims related to the Blast Furnace No. 4 reline. Fact discovery on the remaining claims is being conducted in three phases with discovery regarding Granite City Works and Great Lakes Works now complete. U. S. Steel will continue to vigorously defend against these claims. At this time, the potential outcome on the asserted claims is not reasonably estimable. CCAA - On September 16, 2014 USSC commenced court-supervised restructuring proceedings under CCAA before the Ontario Superior Court of Justice. As part of the CCAA proceedings, U. S. Steel submitted both secured and unsecured claims of approximately C$2.2 billion which were verified by the court-appointed Monitor. U. S. Steel's claims were challenged by a number of interested parties and on February 29, 2016, the Court denied those challenges and verified U. S. Steel's secured claims in the amount of approximately $119 million and unsecured claims of approximately C$1.8 billion and $120 million . The interested parties have appealed the determinations of the Ontario Superior Court of Justice. Other contingencies – Under certain operating lease agreements covering various equipment, U. S. Steel has the option to renew the lease or to purchase the equipment at the end of the lease term. If U. S. Steel does not exercise the purchase option by the end of the lease term, U. S. Steel guarantees a residual value of the equipment as determined at the lease inception date (totaling approximately $10 million at March 31, 2016 ). No liability has been recorded for these guarantees as the potential loss is not probable. Insurance – U . S. Steel maintains insurance for certain property damage, equipment, business interruption and general liability exposures; however, insurance is applicable only after certain deductibles and retainages. U. S. Steel is self-insured for certain other exposures including workers’ compensation (where permitted by law) and auto liability. Liabilities are recorded for workers’ compensation and personal injury obligations. Other costs resulting from losses under deductible or retainage amounts or not otherwise covered by insurance are charged against income upon occurrence. U. S. Steel uses surety bonds, trusts and letters of credit to provide whole or partial financial assurance for certain obligations such as workers’ compensation. The total amount of active surety bonds, trusts and letters of credit being used for financial assurance purposes was approximately $159 million as of March 31, 2016 , which reflects U. S. Steel’s maximum exposure under these financial guarantees, but not its total exposure for the underlying obligations. A significant portion of our letters of credit are collateralized by our Third Amended and Restated Credit Agreement. The remaining trust arrangements and letters of credit are collateralized by restricted cash. Restricted cash, which is recorded in other current and noncurrent assets, totaled $40 million at March 31, 2016 , of which less than $1 million was classified as current, and $37 million at December 31, 2015 , all of which was classified as noncurrent. Capital Commitments – At March 31, 2016 , U. S. Steel’s contractual commitments to acquire property, plant and equipment totaled $199 million . Contractual Purchase Commitments – U. S. Steel is obligated to make payments under contractual purchase commitments, including unconditional purchase obligations. Payments for contracts with remaining terms in excess of one year are summarized below (in millions): Remainder of 2016 2017 2018 2019 2020 Later Total $585 $568 $564 $321 $296 $1,407 $3,741 The majority of U. S. Steel’s unconditional purchase obligations relates to the supply of industrial gases, and certain energy and utility services with terms ranging from two to 16 years. Unconditional purchase obligations also include coke and steam purchase commitments related to a coke supply agreement with Gateway Energy & Coke Company LLC (Gateway) under which Gateway is obligated to supply a minimum volume of the expected targeted annual production of the heat recovery coke plant, and U. S. Steel is obligated to purchase the coke from Gateway at the contract price. As of March 31, 2016 , if U. S. Steel were to terminate the agreement, it may be obligated to pay in excess of $200 million . Total payments relating to unconditional purchase obligations were $132 million and $111 million for the three months ended March 31, 2016 and 2015 , respectively.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Mar. 31, 2016
Segment Reporting [Abstract]
Results of Segment Operations	The results of segment operations for the three months ended March 31, 2016 and 2015 are: (In millions) First Quarter 2016 Customer Intersegment Net Earnings EBIT Flat-Rolled $ 1,732 $ 16 $ 1,748 $ 43 $ (188 ) USSE 476 1 477 — (14 ) Tubular 108 — 108 2 (64 ) Total reportable segments 2,316 17 2,333 45 (266 ) Other Businesses 25 27 52 — 14 Reconciling Items and Eliminations — (44 ) (44 ) — (9 ) Total $ 2,341 $ — $ 2,341 $ 45 $ (261 ) First Quarter 2015 Flat-Rolled $ 2,194 $ 103 $ 2,297 $ 5 $ (67 ) USSE 691 1 692 — 37 Tubular 371 — 371 3 1 Total reportable segments 3,256 104 3,360 8 (29 ) Other Businesses 16 28 44 (2 ) 8 Reconciling Items and Eliminations — (132 ) (132 ) — (166 ) Total $ 3,272 $ — $ 3,272 $ 6 $ (187 )
Schedule of reconciling items to EBIT	The following is a schedule of reconciling items to EBIT: Three Months Ended March 31, (In millions) 2016 2015 Items not allocated to segments: Postretirement benefit income / (expense) (a) $ 16 $ (13 ) Other items not allocated to segments: Supplemental unemployment and severance costs (b) (25 ) — Loss on shutdown of coke production facilities (c) — (153 ) Total other items not allocated to segments (25 ) (153 ) Total reconciling items $ (9 ) $ (166 ) (a) Consists of the net periodic benefit cost elements, other than service cost and amortization of prior service cost for active employees, associated with our defined pension, retiree health care and life insurance benefit plans. (b) Approximately $15 million is included in Cost of sales and approximately $10 million is included in the Restructuring and other charges in the Consolidated Statement of Operations. See Note 18 to the Consolidated Financial Statements. (c) Included in Restructuring and other charges on the Consolidated Statements of Operations. See Note 18 to the Consolidated Financial Statements.

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Amortizable Intangible Assets	Intangible assets are being amortized on a straight-line basis over their estimated useful lives and are detailed below: As of March 31, 2016 As of December 31, 2015 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22-23 Years $ 132 $ 54 $ 78 $ 132 $ 52 $ 80 Other 2-20 Years 17 8 9 17 8 9 Total amortizable intangible assets $ 149 $ 62 $ 87 $ 149 $ 60 $ 89

Pensions and Other Benefits (Ta

Pensions and Other Benefits (Tables)	3 Months Ended
	Mar. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Net Periodic Benefit Cost	The following table reflects the components of net periodic benefit cost for the three months ended March 31, 2016 and 2015 : Pension Other (In millions) 2016 2015 2016 2015 Service cost $ 13 $ 26 $ 5 $ 5 Interest cost 65 66 25 24 Expected return on plan assets (105 ) (110 ) (37 ) (38 ) Amortization of prior service cost 3 4 6 (2 ) Amortization of actuarial net loss 32 64 — 2 Net periodic benefit cost, excluding below 8 50 (1 ) (9 ) Multiemployer plans 17 18 — — Settlement, termination and curtailment losses — 3 — — Net periodic benefit cost (income) $ 25 $ 71 $ (1 ) $ (9 )

Stock-Based Compensation Plan29

Stock-Based Compensation Plans (Tables)	3 Months Ended
	Mar. 31, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Awards Made under Plans	The following table is a general summary of the awards made under the Plan. 2016 2015 Grant Details Shares (a) Fair Value (b) Shares (a) Fair Value (b) Stock Options — $ — 1,607,190 $ 10.04 Restricted Stock Units — $ — 765,750 $ 24.75 TSR Performance Awards (c) 308,130 $ 10.02 273,560 $ 24.95 (a) The share amounts shown in this table do not reflect an adjustment for estimated forfeitures. (b) Represents the per share weighted-average for all grants during the quarter. (c) The number of performance awards shown represents the target value of the award.
Black-Scholes Assumptions	Compensation expense for stock options is recorded over the vesting period based on the fair value on the date of grant, as calculated by U. S. Steel using the Black-Scholes model and the assumptions listed below. The stock options vest ratably over a three -year service period and have a term of ten years. Black-Scholes Assumptions 2015 Grants Grant date price per share of option award $ 24.78 Exercise price per share of option award $ 24.78 Expected annual dividends per share, at grant date $ 0.20 Expected life in years 5 Expected volatility 47 % Risk-free interest rate 1.6 % Grant date fair value per share of unvested option awards as calculated from above $ 10.04

Earnings and Dividends Per Comm

Earnings and Dividends Per Common Share (Tables)	3 Months Ended
	Mar. 31, 2016
Earnings Per Share [Abstract]
Computations for Basic and Diluted Income (Loss) Per Common Share from Continuing Operations	The computations for basic and diluted earnings per common share from continuing operations are as follows: Three Months Ended March 31, (Dollars in millions, except per share amounts) 2016 2015 Loss attributable to United States Steel Corporation stockholders $ (340 ) $ (75 ) Weighted-average shares outstanding (in thousands): Basic 146,402 145,733 Effect of stock options, restricted stock units and performance awards — — Adjusted weighted-average shares outstanding, diluted 146,402 145,733 Basic earnings per common share $ (2.32 ) $ (0.52 ) Diluted earnings per common share $ (2.32 ) $ (0.52 )
Antidilutive Securities that were Not Included in Computations of Diluted Income (Loss) Per Common Share	The following table summarizes the securities that were antidilutive, and therefore, were not included in the computations of diluted earnings per common share: Three Months Ended March 31, (In thousands) 2016 2015 Securities granted under the 2005 Stock Incentive Plan, as amended 8,567 10,056

Inventories (Tables)

Inventories (Tables)	3 Months Ended
	Mar. 31, 2016
Inventory Disclosure [Abstract]
Inventories	(In millions) March 31, 2016 December 31, 2015 Raw materials $ 518 $ 766 Semi-finished products 819 841 Finished products 406 392 Supplies and sundry items 58 75 Total $ 1,801 $ 2,074

Derivative Instruments (Tables)

Derivative Instruments (Tables)	3 Months Ended
	Mar. 31, 2016
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Location and Amounts of Fair Values Related to Derivatives in Financial Statements	The following summarizes the location and amounts of the fair values and gains or losses related to derivatives included in U. S. Steel's consolidated financial statements as of March 31, 2016 and December 31, 2015 and for the three months ended March 31, 2016 and 2015: Fair Value Fair Value (In millions) Balance Sheet March 31, 2016 December 31, 2015 Foreign exchange forward contracts Accounts receivable $ — $ 4 Foreign exchange forward contracts Accounts payable $ 6 $ 1
Location and Amounts of Gains or Losses Related to Derivatives in Financial Statements	(In millions) Statement of Amount of Gain Amount of Gain Three Months Ended March 31, 2016 Three Months Ended March 31, 2015 Foreign exchange forward contracts Other financial $ 10 $ 43

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Debt	(In millions) Interest Rates % Maturity March 31, 2016 December 31, 2015 2037 Senior Notes 6.65 2037 $ 350 $ 350 2022 Senior Notes 7.50 2022 400 400 2021 Senior Notes 6.875 2021 275 275 2020 Senior Notes 7.375 2020 600 600 2018 Senior Notes 7.00 2018 487 500 2017 Senior Notes 6.05 2017 444 450 Environmental Revenue Bonds 5.50 - 6.88 2016 - 2042 490 490 Recovery Zone Facility Bonds 6.75 2040 70 70 Fairfield Caster Lease 2022 30 30 Other capital leases and all other obligations 2019 1 1 Third Amended and Restated Credit Agreement Variable 2020 — — USSK Revolver Variable 2019 — — USSK credit facilities Variable 2016 - 2018 — — Total Debt 3,147 3,166 Less unamortized discount and debt issuance costs 4 5 Less deferred issuance costs 22 23 Less short-term debt and long-term debt due within one year 45 45 Long-term debt $ 3,076 $ 3,093

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	3 Months Ended
	Mar. 31, 2016
Asset Retirement Obligation Disclosure [Abstract]
Changes in Carrying Values of Asset Retirement Obligations	The following table reflects changes in the carrying values of AROs: (In millions) March 31, 2016 December 31, 2015 Balance at beginning of year $ 89 $ 48 Additional obligations incurred — 45 (a) Obligations settled (4 ) (6 ) Foreign currency translation effects — (1 ) Accretion expense 1 3 Balance at end of period $ 86 $ 89 (a) Additional AROs relate to the permanent closure of the coke production facilities at Gary Works and Granite City Works.

Fair Value of Financial Instr35

Fair Value of Financial Instruments (Tables)	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Not Carried at Fair Value	The following table summarizes U. S. Steel’s financial liabilities that were not carried at fair value at March 31, 2016 and December 31, 2015 . March 31, 2016 December 31, 2015 (In millions) Fair Carrying Fair Carrying Financial liabilities: Long-term debt (a) $ 2,502 $ 3,090 $ 1,896 $ 3,107 (a) Excludes capital lease obligations.

Statement of Changes in Stock36

Statement of Changes in Stockholders' Equity (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Consolidated Statement of Changes in Equity	The following table reflects the first three months of 2016 and 2015 reconciliation of the carrying amount of total equity, equity attributable to U. S. Steel and equity attributable to noncontrolling interests: Three Months Ended March 31, 2016 (In millions) Total Retained Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 2,437 $ 190 $ (1,169 ) $ 151 $ (339 ) $ 3,603 $ 1 Comprehensive income (loss): Net loss (340 ) (340 ) Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (224 ) (224 ) Currency translation adjustment 61 61 Employee stock plans 5 14 (9 ) Dividends paid on common stock (7 ) (7 ) Other 11 — $ 11 Balance at March 31, 2016 $ 1,943 $ (157 ) $ (1,321 ) $ 151 $ (325 ) $ 3,594 $ 1 Three Months Ended March 31, 2015 (In millions) Total Retained Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 3,800 $ 1,862 $ (1,441 ) $ 151 $ (396 ) $ 3,623 $ 1 Comprehensive income (loss): Net loss (75 ) (75 ) Other comprehensive income (loss), net of tax: Pension and other benefit adjustments 43 43 Currency translation adjustment (103 ) (103 ) Employee stock plans 11 1 10 Dividends paid on common stock (7 ) (7 ) Other (1 ) (1 ) Balance at March 31, 2015 $ 3,668 $ 1,779 $ (1,501 ) $ 151 $ (395 ) $ 3,633 $ 1

Reclassifications from Accumu37

Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Tables)	3 Months Ended
	Mar. 31, 2016
Equity [Abstract]
Other Comprehensive Income Activity Net of Tax	(In millions) (a) Pension and Foreign Other Total Balance at December 31, 2015 $ (1,479 ) $ 312 $ (2 ) $ (1,169 ) Other comprehensive (loss) income before reclassifications (183 ) 61 8 (114 ) Amounts reclassified from AOCI (41 ) (b) — 3 (38 ) Net current-period other comprehensive income (224 ) 61 11 (152 ) Balance at March 31, 2016 $ (1,703 ) $ 373 $ 9 $ (1,321 ) (a) Amounts for 2016 do not reflect a tax benefit as a result of a full valuation allowance on our domestic deferred tax assets. Amounts for 2015 are shown net of tax. Amounts in parentheses indicate decreases in AOCI. (b) See table below for further details.
Defined Benefit Plan In other Comprehensive Income	Amount reclassified from AOCI Three Months Ended March 31, (In millions) (a) Details about AOCI components 2016 2015 Amortization of pension and other benefit items Prior service costs (b) $ (9 ) $ (2 ) Actuarial losses (b) (32 ) (66 ) Settlement, termination and curtailment gains (b) — (3 ) Total before tax (41 ) (71 ) Tax benefit (c) — 27 Net of tax $ (41 ) $ (44 ) (a) Amounts in parentheses indicate decreases in AOCI. (b) These AOCI components are included in the computation of net periodic benefit cost (see Note 5 for additional details). (c) Amount for 2016 does not reflect a tax benefit as a result of a full valuation allowance on our domestic deferred tax assets.

Restructuring and Other Charg38

Restructuring and Other Charges (Tables)	3 Months Ended
	Mar. 31, 2016
Restructuring and Related Activities [Abstract]
Activity in Accrued Balances for Restructuring and Other Cost Reduction Programs	The activity in the accrued balances incurred in relation to restructuring and other cost reduction programs during the three months ended March 31, 2016 were as follows: Employee Related Exit (in millions) Costs Costs Total Balance at December 31, 2015 $ 48 $ 107 $ 155 Additional charges 14 — 14 Cash payments/utilization (12 ) (21 ) (33 ) Other adjustments and reclassifications (4 ) — (4 ) Balance at March 31, 2016 $ 46 $ 86 $ 132
Balance Sheet Location of Accrued Liabilities for Restructuring and Other Cost Reduction Programs	Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines: (in millions) March 31, 2016 December 31, 2015 Accounts payable $ 66 $ 90 Payroll and benefits payable 41 48 Employee Benefits 5 — Deferred credits and other noncurrent liabilities 20 17 Total $ 132 $ 155

Contingencies and Commitments39

Contingencies and Commitments (Tables)	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Asbestos Litigation Activity	The following table shows the activity with respect to asbestos litigation: Period ended Opening Claims New Closing December 31, 2013 3,330 250 240 3,320 December 31, 2014 3,320 190 325 3,455 December 31, 2015 3,455 415 275 3,315 March 31, 2016 3,315 80 70 3,305
Changes in Accrued Liabilities for Remediation Activities	Changes in accrued liabilities for remediation activities where U. S. Steel is identified as a named party are summarized in the following table: (In millions) Three Months Ended March 31, 2016 Beginning of period $ 197 Accruals for environmental remediation deemed probable and reasonably estimable — Adjustments for changes in estimates (3 ) Obligations settled (3 ) End of period $ 191
Accrued Liabilities for Remediation Activities Included in Balance Sheet	Accrued liabilities for remediation activities are included in the following Consolidated Balance Sheet lines: (In millions) March 31, 2016 December 31, 2015 Accounts payable $ 14 $ 14 Deferred credits and other noncurrent liabilities 177 183 Total $ 191 $ 197
Payments for Contracts with Remaining Terms in Excess of One Year	Payments for contracts with remaining terms in excess of one year are summarized below (in millions): Remainder of 2016 2017 2018 2019 2020 Later Total $585 $568 $564 $321 $296 $1,407 $3,741

Basis of Presentation and Sig40

Basis of Presentation and Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Decrease in net cash provided by operating activities	$ (113)	$ (73)
Increase in net cash used in investing activities	$ (152)	$ (108)
Scenario, Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Decrease in net cash provided by operating activities			$ 63
Increase in net cash used in investing activities			$ 63

New Accounting Standards (Detai

New Accounting Standards (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Accounting Standards Update 2015-03 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Debt Issuance Cost	$ 22	$ 23

Segment Information - Results o

Segment Information - Results of Segment Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Segment Reporting Information [Line Items]
Customer Sales	$ 2,341	$ 3,272
Earnings (loss) from investees	45	6
EBIT	(261)	(187)
Flat-Rolled
Segment Reporting Information [Line Items]
Customer Sales	1,748	2,297
Earnings (loss) from investees	43	5
EBIT	(188)	(67)
USSE
Segment Reporting Information [Line Items]
Customer Sales	477	692
Earnings (loss) from investees	0	0
EBIT	(14)	37
Tubular
Segment Reporting Information [Line Items]
Customer Sales	108	371
Earnings (loss) from investees	2	3
EBIT	(64)	1
Total reportable segments
Segment Reporting Information [Line Items]
Customer Sales	2,333	3,360
Earnings (loss) from investees	45	8
EBIT	(266)	(29)
Other Businesses
Segment Reporting Information [Line Items]
Customer Sales	52	44
Earnings (loss) from investees	0	(2)
EBIT	14	8
Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Customer Sales	(44)	(132)
Earnings (loss) from investees	0	0
EBIT	(9)	(166)
Revenues from External Customers
Segment Reporting Information [Line Items]
Customer Sales	2,341	3,272
Revenues from External Customers | Flat-Rolled
Segment Reporting Information [Line Items]
Customer Sales	1,732	2,194
Revenues from External Customers | USSE
Segment Reporting Information [Line Items]
Customer Sales	476	691
Revenues from External Customers | Tubular
Segment Reporting Information [Line Items]
Customer Sales	108	371
Revenues from External Customers | Total reportable segments
Segment Reporting Information [Line Items]
Customer Sales	2,316	3,256
Revenues from External Customers | Other Businesses
Segment Reporting Information [Line Items]
Customer Sales	25	16
Revenues from External Customers | Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Customer Sales	0	0
Intersegment Eliminations
Segment Reporting Information [Line Items]
Customer Sales	0	0
Intersegment Eliminations | Flat-Rolled
Segment Reporting Information [Line Items]
Customer Sales	16	103
Intersegment Eliminations | USSE
Segment Reporting Information [Line Items]
Customer Sales	1	1
Intersegment Eliminations | Tubular
Segment Reporting Information [Line Items]
Customer Sales	0	0
Intersegment Eliminations | Total reportable segments
Segment Reporting Information [Line Items]
Customer Sales	17	104
Intersegment Eliminations | Other Businesses
Segment Reporting Information [Line Items]
Customer Sales	27	28
Intersegment Eliminations | Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Customer Sales	$ (44)	$ (132)

Segment Information - Schedule

Segment Information - Schedule of Reconciling Items to Income (Loss) from Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Other items not allocated to segments:
Restructuring charges	$ (14)
Total reconciling items	(261)	$ (187)
Employee Severance
Other items not allocated to segments:
Restructuring charges	(14)
Reconciling Items and Eliminations
Items not allocated to segments:
Postretirement benefit expense	16	(13)
Other items not allocated to segments:
Total other items not allocated to segments	(25)	(153)
Total reconciling items	(9)	(166)
Reconciling Items and Eliminations | Employee Severance
Other items not allocated to segments:
Restructuring charges	(25)	0
Reconciling Items and Eliminations | Coke Production Facilities
Other items not allocated to segments:
Restructuring charges	$ 0	$ (153)

Segment Information - Additiona

Segment Information - Additional Information (Detail) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2016USD ($)entitySegment	Mar. 31, 2015USD ($)	Dec. 31, 2015entity
Segment Reporting [Abstract]
Number of reportable segments | Segment	3
Severance Costs	$ 15
Restructuring and other charges	$ 10	$ 153
Number of commercial entities | entity	3		5

Intangible Assets - Amortizable

Intangible Assets - Amortizable Intangible Assets (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 149	$ 149
Accumulated Amortization	62	60
Net Amount	87	89
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	132	132
Accumulated Amortization	54	52
Net Amount	$ 78	80
Customer relationships | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	22 years
Customer relationships | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	23 years
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 17	17
Accumulated Amortization	8	8
Net Amount	$ 9	$ 9
Other | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	2 years
Other | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	20 years

Intangible Assets - Additional

Intangible Assets - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2013	Dec. 31, 2015
Indefinite-lived Intangible Assets [Line Items]
Acquisition of intangible assets			$ 12
Aggregate purchase price			36
Maximum potential purchase price			65
Maximum potential liability for contingent consideration	$ 53
Fair value of contingent consideration	20
Amortization expense	2	$ 2
Expected amortization expense, remainder of current year	5
Expected amortization expense, for 2016	7
Expected amortization expense, for 2017	7
Expected amortization expense, for 2018	7
Expected amortization expense, for 2019	7
Use Rights
Indefinite-lived Intangible Assets [Line Items]
Carrying amount of acquired water rights with indefinite lives	$ 75			$ 75
Developed Technology Rights [Member]
Indefinite-lived Intangible Assets [Line Items]
Amount allocated to indefinite-lived intangible assets			$ 33

Pensions and Other Benefits - N

Pensions and Other Benefits - Net Periodic Benefit Costs (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 13	$ 26
Interest cost	65	66
Expected return on plan assets	(105)	(110)
Amortization of prior service cost	3	4
Amortization of actuarial net loss	32	64
Net periodic benefit cost, excluding below	8	50
Multiemployer plans	17	18
Settlement, termination and curtailment losses/(gains)	0	3
Net periodic benefit cost (income)	25	71
Other Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	5	5
Interest cost	25	24
Expected return on plan assets	(37)	(38)
Amortization of prior service cost	6	(2)
Amortization of actuarial net loss	0	2
Net periodic benefit cost, excluding below	(1)	(9)
Multiemployer plans	0	0
Settlement, termination and curtailment losses/(gains)	0	0
Net periodic benefit cost (income)	$ (1)	$ (9)

Pensions and Other Benefits - A

Pensions and Other Benefits - Additional Information (Detail) - USD ($)	Feb. 01, 2016	Feb. 01, 2016	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Cash contribution by employer to defined contribution plans			$ 11,000,000	$ 10,000,000
Term of Collective Bargaining Agreement	3 years
Company Contribution, Other Benefits	$ 0.50	$ 0.50
Increase to Other Postretirement Benefits Accumulated Benefit Obligation	$ 213,000,000	213,000,000
Defined Benefit Plan, Benefit Obligation, Period Increase (Decrease) and Defined Benefit Plan, Fair Value of Plan Assets, Period Increase (Decrease)		$ 253,000,000
Postemployment Benefits, Period Expense			15,000,000	$ 14,000,000
Non-retirement postemployment benefits			18,000,000
Steelworkers Pension Trust
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Contributions by Employer			17,000,000
Other Pension Plans, Defined Benefit
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Contributions by Employer			2,000,000
Unfunded Other Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Cash contribution by employer to pension plans			13,000,000
Reduction in Cash Benefit Payments Due to Reimbursement from our Trust			20,000,000
Main Pension Plan [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Contributions by Employer			$ 0
UNITED STATES | Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Defined Benefit Plan, Assumptions Used Calculating Benefit Obligation, Discount Rate	400.00%	400.00%			425.00%
Benefit and Plan Design Changes [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Increase to Other Postretirement Benefits Accumulated Benefit Obligation	$ 172,000,000	$ 172,000,000
Discount Rate [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Increase to Other Postretirement Benefits Accumulated Benefit Obligation	$ 41,000,000	$ 41,000,000

Net Interest and Other Financ49

Net Interest and Other Financial Costs - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Debt Disclosure [Abstract]
Net foreign currency remeasurement gains (losses) (less than for three months ended March 31, 2015)	$ (8)	$ 1

Stock-Based Compensation Plan50

Stock-Based Compensation Plans - Summary of Awards Made under Plans (Detail) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares - Stock Options	0	1,607,190
Grant date fair value per share of unvested option awards as calculated from above	$ 0	$ 10.04
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares - Other than Stock Options	0	765,750
Fair Value - Other than Stock Options	$ 0	$ 24.75
Total Shareholder Return (TSR) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares - Other than Stock Options	308,130	273,560
Fair Value - Other than Stock Options	$ 10.02	$ 24.95

Stock-Based Compensation Plan51

Stock-Based Compensation Plans - Black-Scholes Assumptions (Detail) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Executive Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date price per share of option award		$ 24.78
Exercise price per share of option award		24.78
Expected annual dividends per share, at grant date		$ 0.2
Expected life in years		5 years
Expected volatility		47.00%
Risk-free interest rate		1.60%
Grant date fair value per share of unvested option awards as calculated from above		$ 10.04
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant date fair value per share of unvested option awards as calculated from above	$ 0	$ 10.04

Stock-Based Compensation Plan52

Stock-Based Compensation Plans - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Apr. 26, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares available for future grants	1,861,972
Stock-based compensation expense recognized	$ 6	$ 11
Unrecognized compensation costs related to non-vested stocks	$ 26
Weighted average period for recognizing non-vested stock based compensation costs	1 year
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period	3 years
Shares - Stock Options	0	1,607,190
Share-based compensation plans, award term	10 years
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period		3 years
Shares - Other than Stock Options	0	765,750
Total Shareholder Return (TSR) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period	3 years
Shares - Other than Stock Options	308,130	273,560
Total Shareholder Return (TSR) Performance Awards | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Target Award	0.00%
Total Shareholder Return (TSR) Performance Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share Based Compensation Arrangement By Share Based Payment Award Target Award	200.00%
Stock Incentive Plan 2005
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares to be issued	21,250,000
Subsequent Event | Omnibus Incentive Compensation Plan 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares to be issued			7,200,000

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Income Taxes [Line Items]
Income tax benefit	$ 14	$ (174)
(Loss) income before income taxes	(326)	$ (249)
Net benefit included in tax provision relating to the adjustment of certain tax reserves	31
Unrecognized tax benefits	75		$ 74
Total amount of unrecognized tax benefits that, if recognized, would affect effective tax rate	11		12
Accrued liabilities, interest on unrecognized tax benefits	5		1
Deferred tax asset, valuation allowance	1,028		804
Domestic Country
Income Taxes [Line Items]
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	224		804
Deferred Tax Liabilities, Net			(29)
Foreign Country
Income Taxes [Line Items]
Net deferred tax asset	7		15
Deferred tax asset, valuation allowance	$ 4		$ 4

Earnings and Dividends Per Co54

Earnings and Dividends Per Common Share - Computations for Basic and Diluted Income (Loss) Per Common Share from Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share [Abstract]
Loss attributable to United States Steel Corporation stockholders	$ (340)	$ (75)
Weighted-average shares outstanding:
Basic	146,402	145,733
Effect of stock options, restricted stock units and performance awards	0	0
Adjusted weighted-average shares outstanding, diluted	146,402	145,733
Basic earnings per common share	$ (2.32)	$ (0.52)
Diluted earnings per common share	$ (2.32)	$ (0.52)

Earnings and Dividends Per Co55

Earnings and Dividends Per Common Share - Antidilutive Securities that were Not Included in Computations of Diluted Income (Loss) Per Common Share (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Securities granted under the 2005 Stock Incentive Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive Securities	8,567	10,056

Earnings and Dividends Per Co56

Earnings and Dividends Per Common Share - Additional Information (Detail) - $ / shares	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Earnings Per Share [Abstract]
Quarterly dividend per common share	$ 0.05	$ 0.05

Inventories - Inventory Disclos

Inventories - Inventory Disclosure (Detail) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Inventory Disclosure [Abstract]
Raw materials	$ 518	$ 766
Semi-finished products	819	841
Finished products	406	392
Supplies and sundry items	58	75
Total	$ 1,801	$ 2,074

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Inventory Disclosure [Abstract]
Percent of Last-in, First-out (LIFO) inventory to total inventory values	82.00%		80.00%
Estimate in excess of current acquisition costs over stated inventory values	$ 792		$ 900
Cost of sales increase/reduction, liquidations of LIFO inventories	46	$ 4
Land held for residential or commercial development	$ 53		$ 64

Derivative Instruments - Locati

Derivative Instruments - Location and Amounts of Fair Values Related to Derivatives in Financial Statements (Detail) - Foreign exchange forward contracts - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Accounts receivable
Derivative [Line Items]
Derivative Asset, fair value, gross asset	$ 0	$ 4
Accounts payable
Derivative [Line Items]
Derivative Liability, fair value, gross liability	$ 6	$ 1

Derivative Instruments - Loca60

Derivative Instruments - Location and Amounts of Gains or Losses Related to Derivatives in Financial Statements (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Foreign exchange forward contracts | Other financial costs
Derivative Instruments, Gain (Loss) [Line Items]
Amount of Gain (Loss)	$ 10	$ 43

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) - Foreign exchange forward contracts - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Derivative [Line Items]
Euro forward sales contracts notional value	$ 224
Maximum
Derivative [Line Items]
Derivative, Term of Contract	12 months	12 months

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Debt Instrument [Line Items]
Debt and capital lease obligation	$ 3,147		$ 3,166
Less unamortized discount and debt issuance costs	4		5
Debt Issuance Cost	22	$ 23
Less short-term debt and long-term debt due within one year	45		45
Long-term debt	$ 3,076		3,093
2037 Senior Notes
Debt Instrument [Line Items]
Interest rate	6.65%
Debt instrument, maturity date	2,037
Debt and capital lease obligation	$ 350		350
2022 Senior Notes
Debt Instrument [Line Items]
Interest rate	7.50%
Debt instrument, maturity date	2,022
Debt and capital lease obligation	$ 400		400
2021 Senior Notes
Debt Instrument [Line Items]
Interest rate	6.875%
Debt instrument, maturity date	2,021
Debt and capital lease obligation	$ 275		275
2020 Senior Notes
Debt Instrument [Line Items]
Interest rate	7.375%
Debt instrument, maturity date	2,020
Debt and capital lease obligation	$ 600		600
2018 Senior Notes
Debt Instrument [Line Items]
Interest rate	7.00%
Debt instrument, maturity date	2,018
Debt and capital lease obligation	$ 487		500
2017 Senior Notes
Debt Instrument [Line Items]
Interest rate	6.05%
Debt instrument, maturity date	2,017
Debt and capital lease obligation	$ 444		450
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	5.50%
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Maximum	6.88%
Debt and capital lease obligation	$ 490		490
Environmental Revenue Bonds | Minimum
Debt Instrument [Line Items]
Debt instrument, maturity date	2,016
Environmental Revenue Bonds | Maximum
Debt Instrument [Line Items]
Debt instrument, maturity date	2,042
Recovery Zone Facility Bonds
Debt Instrument [Line Items]
Interest rate	6.75%
Debt instrument, maturity date	2,040
Debt and capital lease obligation	$ 70		70
Fairfield Caster Lease
Debt Instrument [Line Items]
Debt instrument, maturity date	2,022
Debt and capital lease obligation	$ 30		30
Other capital leases and all other obligations
Debt Instrument [Line Items]
Debt instrument, maturity date	2,019
Debt and capital lease obligation	$ 1		1
Third Amended and Restated Credit Agreement
Debt Instrument [Line Items]
Interest rate description	Variable
Debt instrument, maturity date	2,020
Debt and capital lease obligation	$ 0		0
USSK Revolver
Debt Instrument [Line Items]
Interest rate description	Variable
Debt instrument, maturity date	2,019
Debt and capital lease obligation	$ 0		0
USSK credit facilities
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and capital lease obligation	$ 0		$ 0
USSK credit facilities | Minimum
Debt Instrument [Line Items]
Debt instrument, maturity date	2,016
USSK credit facilities | Maximum
Debt Instrument [Line Items]
Debt instrument, maturity date	2,018

Debt - Additional Information (

Debt - Additional Information (Detail)	1 Months Ended	2 Months Ended	3 Months Ended
	Mar. 31, 2016EUR (€)	Feb. 23, 2016	Mar. 31, 2016USD ($)	Mar. 31, 2016USD ($)
Debt Instrument [Line Items]
Gains (Losses) on Extinguishment of Debt			$ 2,000,000
Debt, Debt to Consolidated Net Tangible Assets Ratio, Threshold	15.00%	10.00%
2017 Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Repurchased Face Amount				$ 6,000,000
Interest rate	6.05%			6.05%
Debt Instrument, Redemption Price, Percentage			92.305%
2018 Senior Notes
Debt Instrument [Line Items]
Debt Instrument, Repurchased Face Amount				$ 13,000,000
Interest rate	7.00%			7.00%
Debt Instrument, Redemption Price, Percentage			87.962%
Third Amended and Restated Credit Agreement
Debt Instrument [Line Items]
Amounts drawn on credit facility				$ 0
Maximum borrowing capacity on credit facility				$ 1,500,000,000
Debt, Potential Accelerated Term			91 days
Third Amended and Restated Credit Agreement | Covenant Requirement
Debt Instrument [Line Items]
Fixed charge coverage ratio	1			1
Percentage of total aggregate commitments, upper range under financial covenant	10.00%			10.00%
Credit Agreement, upper range of outstanding debt				$ 150,000,000
USSK Revolver
Debt Instrument [Line Items]
Amounts drawn on credit facility				0
Maximum borrowing capacity on credit facility	€ 200,000,000			228,000,000
USSK credit facilities
Debt Instrument [Line Items]
Amounts drawn on credit facility				0
Maximum borrowing capacity on credit facility	40,000,000			57,000,000
Available borrowing capacity				56,000,000
Customs and other guarantees outstanding				1,000,000
Us Steel Kosice Ten Million Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility | €	€ 10,000,000
Change in control event
Debt Instrument [Line Items]
Loss Contingency, Range of Possible Loss, Maximum				2,556,000,000
Fairfield Slab Caster
Debt Instrument [Line Items]
Loss Contingency, Range of Possible Loss, Maximum				$ 30,000,000

Asset Retirement Obligations -

Asset Retirement Obligations - Changes in Carrying Values of Asset Retirement Obligations (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Asset Retirement Obligation, Roll Forward Analysis [Roll Forward]
Balance at beginning of year	$ 89	$ 48
Additional obligations incurred	0	45
Obligations settled	(4)	(6)
Foreign currency translation effects	0	(1)
Accretion expense	1	3
Balance at end of period	$ 86	$ 89

Fair Value of Financial Instr65

Fair Value of Financial Instruments - Financial Assets and Liabilities Not Carried at Fair Value (Detail) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Fair Value
Financial liabilities:
Debt	$ 2,502	$ 1,896
Carrying Amount
Financial liabilities:
Debt	$ 3,090	$ 3,107

Statement of Changes in Stock66

Statement of Changes in Stockholders' Equity (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	$ 2,437	$ 3,800
Comprehensive income (loss):
Net loss	(340)	(75)
Other comprehensive (loss) income, net of tax:
Pension and other benefit adjustments	(224)	43
Currency translation adjustment	61	(103)
Employee stock plans	5	11
Dividends paid on common stock	(7)	(7)
Other	11	(1)
Ending balance	1,943	3,668
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	190	1,862
Comprehensive income (loss):
Net loss	(340)	(75)
Other comprehensive (loss) income, net of tax:
Dividends paid on common stock	(7)	(7)
Other	0	(1)
Ending balance	(157)	1,779
Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(1,169)	(1,441)
Other comprehensive (loss) income, net of tax:
Pension and other benefit adjustments	(224)	43
Currency translation adjustment	61	(103)
Other	11
Ending balance	(1,321)	(1,501)
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	151	151
Other comprehensive (loss) income, net of tax:
Ending balance	151	151
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	(339)	(396)
Other comprehensive (loss) income, net of tax:
Employee stock plans	$ 14	1
Other
Ending balance	$ (325)	(395)
Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	3,603	3,623
Other comprehensive (loss) income, net of tax:
Employee stock plans	(9)	10
Ending balance	3,594	3,633
Non- Controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance	1	1
Other comprehensive (loss) income, net of tax:
Ending balance	$ 1	$ 1

Reclassifications from Accumu67

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Other Comprehensive Income Activity Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	$ (1,169)
Other comprehensive (loss) income before reclassifications	(114)
Amounts reclassified from AOCI	(38)
Total other comprehensive loss, net of tax	(152)	$ (60)
Ending Balance	(1,321)
Pension and Other Benefit Items
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	(1,479)
Other comprehensive (loss) income before reclassifications	(183)
Amounts reclassified from AOCI	(41)
Total other comprehensive loss, net of tax	(224)
Ending Balance	(1,703)
Foreign Currency Items
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	312
Other comprehensive (loss) income before reclassifications	61
Amounts reclassified from AOCI	0
Total other comprehensive loss, net of tax	61
Ending Balance	373
Other
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	(2)
Other comprehensive (loss) income before reclassifications	8
Amounts reclassified from AOCI	3
Total other comprehensive loss, net of tax	11
Ending Balance	$ 9

Reclassifications from Accumu68

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Defined Benefit Plan In Other Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Amortization of pension and other benefit items
Loss before income taxes	$ (326)	$ (249)
Tax benefit (c)	(14)	174
Net loss	(340)	(75)
Pension and Other Benefit Items | Amount reclassified from AOCI
Amortization of pension and other benefit items
Prior service costs	(9)	(2)
Actuarial gains/(losses)	(32)	(66)
Settlement, termination and curtailment gains	0	(3)
Loss before income taxes	(41)	(71)
Tax benefit (c)	0	27
Net loss	$ (41)	$ (44)

Transactions with Related Par69

Transactions with Related Parties - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Related Party Transaction [Line Items]
Net sales to related parties	$ 315	$ 326
Accounts payable to related parties	88		$ 81
Outside processing services
Related Party Transaction [Line Items]
Purchases from related parties	19	101
Taconite pellets
Related Party Transaction [Line Items]
Purchases from related parties	46	$ 55
PRO-TEC Coating Company
Related Party Transaction [Line Items]
Accounts payable to related parties	73		66
Other equity investees
Related Party Transaction [Line Items]
Accounts payable to related parties	$ 15		$ 15

Restructuring and Other Charg70

Restructuring and Other Charges - Activity in Accrued Balances for Restructuring and Other Cost Reduction Programs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Dec. 31, 2015
Restructuring Reserve [Roll Forward]
Balance at beginning of period	$ 155
Additional charges	14
Cash payments/utilization	(33)
Other adjustments and reclassifications	(4)
Balance at end of period	132
Employee Related Costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period	48
Additional charges	14
Cash payments/utilization	(12)
Other adjustments and reclassifications	(4)
Balance at end of period	46
Exit Costs
Restructuring Reserve [Roll Forward]
Balance at beginning of period	107
Additional charges	0
Cash payments/utilization	(21)
Other adjustments and reclassifications	0
Balance at end of period	86
Payroll and Benefits Payable [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current	41	$ 48
Employee Benefits [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current	$ 5	$ 0

Restructuring and Other Charg71

Restructuring and Other Charges - Balance Sheet Location of Accrued Liabilities for Restructuring and Other Cost Reduction Programs (Details) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Restructuring Cost and Reserve [Line Items]
Total	$ 132	$ 155
Accounts payable
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current	66	90
Payroll and benefits payable
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current	41	48
Deferred credits and other noncurrent liabilities
Restructuring Cost and Reserve [Line Items]
Restructuring reserve, current	5	0
Restructuring reserve, noncurrent	$ 20	$ 17

Restructuring and Other Charg72

Restructuring and Other Charges - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 14
Severance Costs	15
Adjustments to restructuring reserves	(4)
Restructuring Charges [Member]
Restructuring Cost and Reserve [Line Items]
Asset Impairment Charges		$ 153
Severance Costs	$ 10	$ 18

Contingencies and Commitments -

Contingencies and Commitments - Asbestos Litigation Activity (Details) - Asbestos Matters	3 Months Ended		12 Months Ended
	Mar. 31, 2016Claim_Group	Mar. 31, 2016LegalMatter	Dec. 31, 2015Claim_Group	Dec. 31, 2014Claim_Group	Dec. 31, 2014LegalMatter	Dec. 31, 2013Claim_Group
Loss Contingency Accrual [Roll Forward]
Opening Number of Claims	3,315		3,455	3,320		3,330
New Claims	70	70	275	325	275	240
Claims Dismissed, Settled and Resolved	80	80	415	190	415	250
Closing Number of Claims	3,305	2,505	3,315	3,455		3,320

Contingencies and Commitments74

Contingencies and Commitments - Changes in Accrued Liabilities for Remediation Activities (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2016USD ($)
Change in Accrued Liabilities for Remediation Activities [Roll Forward]
Beginning of period	$ 197
Accruals for environmental remediation deemed probable and reasonably estimable	0
Accrual for Environmental Loss Contingencies, Increase (Decrease) for Revision in Estimates	(3)
Obligations settled	(3)
End of period	$ 191

Contingencies and Commitments75

Contingencies and Commitments - Accrued Liabilities for Remediation Activities Included in Balance Sheet (Detail) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Loss Contingencies [Line Items]
Total	$ 191	$ 197
Accounts payable
Loss Contingencies [Line Items]
Total	14	14
Deferred credits and other noncurrent liabilities
Loss Contingencies [Line Items]
Total	$ 177	$ 183

Contingencies and Commitments76

Contingencies and Commitments - Payments for Contracts with Remaining Terms in Excess of One Year (Detail) $ in Millions	Mar. 31, 2016USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2016	$ 585
2,017	568
2,018	564
2,019	321
2,020	296
Later Years	1,407
Total	$ 3,741

Contingencies and Commitments77

Contingencies and Commitments - Additional Information (Detail) € in Millions, Allowances in Millions, CAD in Billions	Aug. 02, 2012Facility	Jan. 30, 2014Allowances	Mar. 31, 2016	Mar. 31, 2016	Mar. 31, 2016boiler	Mar. 31, 2016Claim_Group	Mar. 31, 2016LegalMatter	Mar. 31, 2016EUR (€)	Mar. 31, 2016Plaintiff	Mar. 31, 2016USD ($)	Mar. 31, 2016phase	Mar. 31, 2015USD ($)	Dec. 31, 2015USD ($)Claim_GroupLegalMatter	Dec. 31, 2014boilerClaim_Group	Dec. 31, 2014Claim_Group	Dec. 31, 2014Claim_GroupLegalMatter	Dec. 31, 2014Claim_GroupPlaintiff	Dec. 31, 2013Claim_Group	Mar. 31, 2016Facility	Mar. 31, 2016Claim_Group	Mar. 31, 2016LegalMatter	Mar. 31, 2016USD ($)	Mar. 31, 2016CAD	Mar. 31, 2016Project	Dec. 31, 2012Claim_Group
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities													$ 197,000,000									$ 191,000,000
Accrued liabilities for post-closure site monitoring and other costs																						24,000,000
Accrued liability for administrative and legal costs																						7,000,000
Number of years of projected administrative and legal costs included in accrual			3 years
Capital expenditures										$ 8,000,000		$ 23,000,000
Final Allocation for Emissions Allowances | Allowances		48
Estimated Shortfall in Emissions Allowances | Allowances		15
Number of Boilers to be Reconstructed for Environmental Compliance | boiler														1
Number of New Boilers to be Built for Environmental Compliance | boiler					1
Estimated Capital Expenditures For Project, Boiler								€ 125		140,000,000
Actual Capital Expenditures to Date For Project, Boiler								73		85,000,000
Financial assurance guarantees, maximum																						4,000,000
Number of facilities that failed to meet certain environmental requirements | Facility	3
Loss Contingency, Fact Discovery, Number of Phases | phase											3
Claims Against U. S. Steel Canada																						2,200,000,000
Residual value of equipment																						10,000,000
Leveraged leases, Net Investment in Leveraged Leases, Residual Value Liability Recorded																						0
Restricted cash													$ 37,000,000									40,000,000
Restricted cash current																						1,000,000
Contract commitments to acquire property, plant and equipment																						199,000,000
Maximum default payment on termination of agreement																						200,000,000
Unrecorded Unconditional Purchase Obligation, Purchases										132,000,000		$ 111,000,000
Minimum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities				15.00%
Estimated capital expenditures of complying with BAT over 2014 to 2016 period								50		55,000,000
Long-term Purchase Commitment, Period			2 years
Maximum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities				25.00%
Estimated capital expenditures of complying with BAT over 2014 to 2016 period								€ 165		$ 190,000,000
Long-term Purchase Commitment, Period			16 years
Asbestos Matters
Loss Contingencies [Line Items]
Active cases brought against U.S. Steel | LegalMatter													820								810
Number of plaintiffs involved | Plaintiff									3,305								3,315
Number of claims pending in jurisdictions													3,315	3,455	3,455	3,455	3,455	3,320		3,305	2,505				3,330
Percentage of claims pending in jurisdictions			76.00%	76.00%	76.00%	76.00%	76.00%	76.00%	76.00%	76.00%	76.00%
Claims Dismissed, Settled and Resolved						80	80						415		190	415		250
New Claims						70	70						275		325	275		240
Number of major groups | Claim_Group						3
Projects with Ongoing Study and Scope Development
Loss Contingencies [Line Items]
Environmental remediation projects | Facility																			5
Accrued liabilities for remediation activities																						1,000,000
Projects with Ongoing Study and Scope Development | Minimum
Loss Contingencies [Line Items]
Environment exit costs, possible additional loss										$ 25,000,000
Projects with Ongoing Study and Scope Development | Maximum
Loss Contingencies [Line Items]
Environment exit costs, possible additional loss										$ 40,000,000
Significant Projects with Defined Scope
Loss Contingencies [Line Items]
Environmental remediation projects | Project																								4
Accrued liabilities for remediation activities																						149,000,000
Significant Projects with Defined Scope | Minimum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						5,000,000
Gary Works, Project with Defined Scope
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						32,000,000
Geneva Project
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						63,000,000
St Louis Estuary Project
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						48,000,000
Solid Waste Management Unit at USS Posco Industries, Project with Defined Scope
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						6,000,000
Environmental Remediation Other Projects
Loss Contingencies [Line Items]
Environmental remediation projects | Project																								3
Accrued liabilities for remediation activities																						4,000,000
Environmental Remediation Other Projects | Minimum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						1,000,000
Environmental Remediation Other Projects | Maximum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						5,000,000
Environmental Remediation Projects Less Than One Million
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						6,000,000
Environmental Remediation Projects Less Than One Million | Maximum
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities																						1,000,000
Surety Bonds
Loss Contingencies [Line Items]
Financial assurance guarantees, maximum																						159,000,000
Secured Claim [Member]
Loss Contingencies [Line Items]
Claims Against U. S. Steel Canada																						119,000,000
Unsecured Claim [Member]
Loss Contingencies [Line Items]
Claims Against U. S. Steel Canada																						$ 120,000,000	CAD 1.8