United States Steel (X) 10-K 11 Feb 22 2021 FY Annual report Financial data

Cover Page

Cover Page - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2021	Feb. 07, 2022	Jun. 30, 2020
Entity Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2021
Document Transition Report	false
Entity File Number	1-16811
Entity Registrant Name	United States Steel Corp
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	25-1897152
Entity Address, Address Line One	600 Grant Street
Entity Address, City or Town	Pittsburgh
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	15219-2800
City Area Code	412
Local Phone Number	433-1121
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Smaller Reporting Company	false
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	true
Entity Shell Company	false
Entity Public Float			$ 6.5
Entity Common Stock, Shares Outstanding		260,930,638
Documents Incorporated by Reference	Portions of the Proxy Statement for the 2022 Annual Meeting of Stockholders are incorporated into Part III.
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Entity Central Index Key	0001163302
Current Fiscal Year End Date	--12-31
New York Stock Exchange
Entity Information [Line Items]
Title of 12(b) Security	United States Steel Corporation Common Stock, par value $1.00
Trading Symbol	X
Security Exchange Name	NYSE
Chicago Stock Exchange
Entity Information [Line Items]
Title of 12(b) Security	United States Steel Corporation Common Stock, par value $1.00
Trading Symbol	X
Security Exchange Name	CHX

Audit Information

Audit Information	12 Months Ended
	Dec. 31, 2021
Auditor Information [Abstract]
Auditor Firm ID	238
Auditor Name	PricewaterhouseCoopers LLP
Auditor Location	Pittsburgh, Pennsylvania

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Net sales:
Net sales	$ 18,964	$ 8,765	$ 11,506
Net sales to related parties (Note 23)	1,311	976	1,431
Total (Note 6)	20,275	9,741	12,937
Operating expenses (income):
Cost of sales (excludes items shown below)	14,533	9,555	12,082
Selling, general and administrative expenses	426	277	289
Depreciation, depletion and amortization (Notes 13 and 14)	791	643	616
(Earnings) loss from investees (Note 12)	(170)	117	(79)
Gain on sale of Transtar (Note 5)	(506)	0	0
Asset impairment charges (Note 1)	273	263	0
Restructuring and other charges (Note 25)	128	138	275
Gain on equity investee transactions (Note 12)	(111)	(31)	0
Net gains on sale of assets	(7)	(149)	(1)
Other (gains) losses, net	(28)	3	(15)
Total	15,329	10,816	13,167
Earnings (loss) before interest and income taxes	4,946	(1,075)	(230)
Interest expense	313	280	142
Interest income	(4)	(7)	(17)
Loss on debt extinguishment (Note 7)	292	0	0
Other financial costs (benefits)	46	(16)	6
Net periodic benefit (income) cost	(45)	(25)	91
Net interest and other financial costs (Note 7)	602	232	222
Earnings (loss) before income taxes	4,344	(1,307)	(452)
Income tax expense (benefit) (Note 11)	170	(142)	178
Net earnings (loss)	4,174	(1,165)	(630)
Comprehensive income (loss) attributable to noncontrolling interest	0	0	0
Net earnings (loss) attributable to United States Steel Corporation	$ 4,174	$ (1,165)	$ (630)
Earnings (loss) per share attributable to United States Steel Corporation stockholders:
—  Basic	$ 15.77	$ (5.92)	$ (3.67)
—  Diluted	$ 14.88	$ (5.92)	$ (3.67)

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net earnings (loss)		$ 4,174	$ (1,165)	$ (630)
Other comprehensive income (loss), net of tax:
Changes in foreign currency translation adjustments (a)	[1]	(78)	68	(22)
Changes in pension and other employee benefit accounts (a)	[1]	433	385	573
Changes in derivative financial instruments (a)	[1]	23	(22)	(3)
Total other comprehensive income (loss), net of tax		378	431	548
Comprehensive income (loss) including noncontrolling interest		4,552	(734)	(82)
Comprehensive income (loss) attributable to noncontrolling interest		0	0	0
Comprehensive income (loss) attributable to United States Steel Corporation		$ 4,552	$ (734)	$ (82)
[1]	Related income tax (provision) benefit Foreign currency translation adjustments $ 32 $ (16) $ 6 Pension and other benefits adjustments (147) (123) (191) Derivative adjustments (6) 4 1

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents (Note 9)	$ 2,522	$ 1,985
Receivables, less allowance of $44 and $34	1,968	914
Receivables from related parties (Note 23)	121	80
Inventories (Note 10)	2,210	1,402
Other current assets	331	51
Total current assets	7,152	4,432
Long-term restricted cash (Note 9)	76	130
Investments and long-term receivables, less allowance of $4 and $5 (Note 12)	694	1,177
Operating lease assets (Note 24)	185	214
Property, plant and equipment, net (Note 13)	7,254	5,444
Intangibles, net (Note 14)	519	129
Deferred income tax benefits (Note 11)	32	22
Goodwill	920	4
Other noncurrent assets	984	507
Total assets	17,816	12,059
Current liabilities:
Accounts payable and other accrued liabilities	2,809	1,779
Accounts payable to related parties (Note 23)	99	105
Payroll and benefits payable	425	308
Accrued taxes	365	154
Accrued interest	68	59
Current operating lease liabilities (Note 24)	58	59
Short-term debt and current maturities of long-term debt (Note 17)	28	192
Total current liabilities	3,852	2,656
Noncurrent operating lease liabilities (Note 24)	136	163
Long-term debt, less unamortized discount and debt issuance costs (Note 17)	3,863	4,695
Employee benefits (Note 18)	235	322
Deferred income tax liabilities (Note 11)	122	11
Deferred credits and other noncurrent liabilities	505	333
Total liabilities	8,713	8,180
Contingencies and commitments (Note 26)
Stockholders’ Equity
Common stock issued — 279,522,227 and 229,105,589 shares issued (par value $1 per share, authorized 400,000,000 shares) (Note 8)	280	229
Treasury stock, at cost (15,708,839 shares and 8,673,131 shares)	(334)	(175)
Additional paid-in capital	5,199	4,402
Retained earnings (accumulated deficit)	3,534	(623)
Accumulated other comprehensive income (loss) (Note 21)	331	(47)
Total United States Steel Corporation stockholders’ equity	9,010	3,786
Noncontrolling interests	93	93
Total liabilities and stockholders’ equity	$ 17,816	$ 12,059

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Statement of Financial Position [Abstract]
Accounts receivable, allowance	$ 44	$ 34
Other noncurrent assets, allowance	$ 4	$ 5
Common stock, shares issued (in shares)	279,522,227	229,105,589
Common stock, par value (in USD per share)	$ 1	$ 1
Common stock, shares authorized (in shares)	400,000,000	400,000,000
Treasury stock, shares (in shares)	15,708,839	8,673,131

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Operating activities:
Net earnings (loss)	$ 4,174	$ (1,165)	$ (630)
Adjustments to reconcile net cash provided by operating activities:
Depreciation, depletion and amortization (Notes 13 and 14)	791	643	616
Gain on sale of Transtar (Note 5)	(506)	0	0
Asset impairment charges (Note 1)	273	263	0
Gain on equity investee transactions (Note 12)	(111)	(31)	0
Restructuring and other charges (Note 25)	128	138	275
Loss on debt extinguishment (Note 7)	292	0	0
Pensions and other post-employment benefits	15	(21)	101
Deferred income taxes (Note 11)	(52)	(130)	202
Net gain on sale of assets	(7)	(149)	(1)
Equity investees (earnings) loss, net of distributions received	(168)	117	(74)
Changes in:
Current receivables	(955)	98	453
Inventories	(677)	506	296
Current accounts payable and accrued expenses	783	(29)	(473)
Income taxes receivable/payable	161	20	13
All other, net	(51)	(122)	(96)
Net cash provided by operating activities	4,090	138	682
Investing activities:
Capital expenditures	(863)	(725)	(1,252)
Acquisition of Big River Steel, net of cash acquired (Note 5)	(625)	0	0
Investment in Big River Steel	0	(9)	(710)
Proceeds from sale of Transtar (Note 5)	627	0	0
Proceeds from sale of assets	26	167	4
Proceeds from sale of ownership interests in equity investees	0	8	0
Other investing activities	(5)	(4)	0
Net cash used in investing activities	(840)	(563)	(1,958)
Financing activities:
Issuance of short-term debt, net of financing costs (Note 17)	0	240	0
Repayment of short-term debt (Note 17)	180	70	0
Revolving credit facilities - borrowings, net of financing costs	50	1,402	860
Revolving credit facilities - repayments	(911)	(1,621)	(100)
Issuance of long-term debt, net of financing costs (Note 17)	864	1,148	702
Repayment of long-term debt (Note 17)	(3,183)	(13)	(155)
Net proceeds from public offering of common stock (Note 27)	790	410	0
Proceeds from Stelco Option Agreement, net of financing costs	0	94	0
Common stock repurchased (Note 27)	(150)	0	(88)
Other financing activities	(27)	(9)	(42)
Net cash (used in) provided by financing activities	(2,747)	1,581	1,177
Effect of exchange rate changes on cash	(21)	23	(2)
Net increase (decrease) in cash, cash equivalents and restricted cash	482	1,179	(101)
Cash, cash equivalents and restricted cash at beginning of year (Note 9)	2,118	939	1,040
Cash, cash equivalents and restricted cash at end of year (Note 9)	$ 2,600	$ 2,118	$ 939

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Millions		Total		Common stock:	Treasury stock:	Additional paid-in capital:	Retained earnings:	Accumulated other comprehensive income (loss):	Pension and other benefit adjustments (Note 18):		Foreign currency translation adjustments:		Derivative financial instruments:	Total stockholders’ equity	Noncontrolling interests:
Balance at beginning of year at Dec. 31, 2018				$ 177	$ (78)	$ 3,917	$ 1,212		$ (1,416)		$ 403		$ (13)		$ 1
Balance at beginning of year (in shares) at Dec. 31, 2018				177,386,000	(2,858,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Common stock issued				$ 2		0
Common stock issued (in shares)				1,169,000
Common stock repurchased		$ (88)			$ (88)
Common stock repurchased (in shares)		(5,289,475)			(5,289,000)
Common stock (repurchased) reissued for employee/non-employee director stock plans					$ (7)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(362,000)
Dividends on common stock						0	(35)
Issuance of conversion option in 2026 Senior Convertible Notes, net of tax						77
Employee stock plans						26
Net earnings (loss) attributable to United States Steel Corporation		$ (630)					(630)
Other							(3)								0
Changes in pension and other employee benefit accounts (a)		573	[1]						580	[2]
Changes during year, equity investee net of taxes (a)	[2]								(7)
Changes in foreign currency translation adjustments (a)		(22)	[1]								(22)	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]												(3)
Stelco Option Agreement															0
Net loss															0
Balance at end of year at Dec. 31, 2019				$ 179	$ (173)	4,020	544	$ (478)	(843)		381		(16)	$ 4,092	1
Balance at end of year (in shares) at Dec. 31, 2019				178,555,000	(8,509,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		(82)
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		6
Pension and other benefits adjustments		(191)
Derivative adjustments		1
Common stock issued				$ 50		360
Common stock issued (in shares)				50,551,000
Common stock repurchased					$ 0
Common stock repurchased (in shares)					0
Common stock (repurchased) reissued for employee/non-employee director stock plans					$ (2)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(164,000)
Dividends on common stock						(6)	(2)
Issuance of conversion option in 2026 Senior Convertible Notes, net of tax						0
Employee stock plans						28
Net earnings (loss) attributable to United States Steel Corporation		(1,165)					(1,165)
Other							0								(1)
Changes in pension and other employee benefit accounts (a)		385	[1]						360	[2]
Changes during year, equity investee net of taxes (a)	[2]								25
Changes in foreign currency translation adjustments (a)		68	[1]								68	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]												(22)
Stelco Option Agreement															93
Net loss															0
Balance at end of year at Dec. 31, 2020		3,786		$ 229	$ (175)	4,402	(623)	(47)	(458)		449		(38)	3,786	93
Balance at end of year (in shares) at Dec. 31, 2020				229,106,000	(8,673,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		(734)
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		(16)
Pension and other benefits adjustments		(123)
Derivative adjustments		4
Common stock issued				$ 51		742
Common stock issued (in shares)				50,416,000
Common stock repurchased		$ (150)			$ (150)
Common stock repurchased (in shares)		(6,556,855)			(6,557,000)
Common stock (repurchased) reissued for employee/non-employee director stock plans					$ (9)
Common stock (repurchased) reissued for employee/non-employee director stock plans (in shares)					(479,000)
Dividends on common stock						(5)	(18)
Issuance of conversion option in 2026 Senior Convertible Notes, net of tax						0
Employee stock plans						60
Net earnings (loss) attributable to United States Steel Corporation		$ 4,174					4,174
Other							1								0
Changes in pension and other employee benefit accounts (a)		433	[1]						433	[2]
Changes during year, equity investee net of taxes (a)	[2]								0
Changes in foreign currency translation adjustments (a)		(78)	[1]								(78)	[2]
Derivative reclassifications to Consolidated Statements of Operations	[2]												23
Stelco Option Agreement															0
Net loss															0
Balance at end of year at Dec. 31, 2021		9,010		$ 280	$ (334)	$ 5,199	$ 3,534	$ 331	$ (25)		$ 371		$ (15)	$ 9,010	$ 93
Balance at end of year (in shares) at Dec. 31, 2021				279,522,000	(15,709,000)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Comprehensive (loss) income including noncontrolling interest		4,552
Related Income Tax Benefit (Provision):
Foreign currency translation adjustments		32
Pension and other benefits adjustments		(147)
Derivative adjustments		$ (6)
[1]	Related income tax (provision) benefit Foreign currency translation adjustments $ 32 $ (16) $ 6 Pension and other benefits adjustments (147) (123) (191) Derivative adjustments (6) 4 1
[2]	Related income tax benefit (provision): Foreign currency translation adjustments $ 32 $ (16) $ 6 Pension and other benefits adjustments (147) (123) (191) Derivative adjustments (6) 4 1

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Foreign currency translation adjustments	$ 32	$ (16)	$ 6
Pension and other benefits adjustments	(147)	(123)	(191)
Derivative adjustments	$ (6)	$ 4	$ 1

Nature of Business and Signific

Nature of Business and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Nature of Business and Significant Accounting Policies	1. Nature of Business and Significant Accounting Policies Nature of Business U. S. Steel produces and sells steel products, including flat-rolled and tubular products, in North America and Europe. Operations in the United States also include iron ore and coke production facilities and real estate operations. Operations in Europe also include coke production facilities. Significant Accounting Policies Principles applied in consolidation These financial statements include the accounts of U. S. Steel and its majority-owned subsidiaries. Additionally, variable interest entities for which U. S. Steel is the primary beneficiary are included in the Consolidated Financial Statements, and their impacts are either partially or completely offset by noncontrolling interests. Intercompany accounts, transactions and profits have been eliminated in consolidation. Investments in entities over which U. S. Steel has significant influence are accounted for using the equity method of accounting and are carried at U. S. Steel’s share of net assets plus loans, advances and our share of earnings less distributions. Earnings or loss from investees includes U. S. Steel’s share of earnings or loss from equity method investments (and any amortization of basis differences), which are generally recorded a month in arrears. Use of estimates Generally accepted accounting principles require management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at year-end and the reported amounts of revenues and expenses during the year. Significant items subject to such estimates and assumptions include the carrying value of property, plant and equipment; intangible assets; the fair value of assets or liabilities acquired in a business combination; valuation allowances for receivables, inventories and deferred income tax assets and liabilities; environmental liabilities; liabilities for potential tax deficiencies; potential litigation claims and settlements; assets and obligations related to employee benefits; put and call option and contingent forward purchase commitment assets and liabilities and restructuring and other charges. Actual results could differ materially from the estimates and assumptions used. The preparation of the financial statements includes an assessment of certain accounting matters using all available information including consideration of forecasted financial information in context with other information reasonably available to us. However, our future assessment of current expectations, including consideration of the unknown future impacts of the COVID-19 pandemic, could result in material impacts to our consolidated financial statements in future reporting periods. All such adjustments are of a normal recurring nature unless disclosed otherwise. Sales recognition Sales are recognized when U. S. Steel's performance obligations are satisfied. Generally, U. S. Steel’s performance obligations are satisfied, control of our products is transferred, and revenue is recognized at a single point in time, when title transfers to our customer for product shipped or when services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded in both revenue and cost of sales at the time control is transferred to the customer. See Note 6 for further details on U. S. Steel’s revenue. Inventories Inventories are carried at the lower of cost or net realizable value. Fixed costs related to abnormal production capacity are expensed in the period incurred rather than capitalized into inventory. LIFO (last-in, first-out) is the predominant method of inventory costing for inventories held by the Flat-Rolled and Tubular segments. The Mini Mill segment uses a moving average costing method to account for semi-finished and finished products and FIFO (first-in, first-out) to account for raw materials. FIFO is the predominant method used by the USSE segment. The LIFO method of inventory costing was used on 46 percent and 59 percent of consolidated inventories at December 31, 2021, and 2020, respectively. Derivative instruments From time to time, U. S. Steel may use fixed price forward physical purchase contracts to partially manage our exposure to price risk. Generally, forward physical purchase contracts qualify for the normal purchase normal sales exclusion in Accounting Standards Codification (ASC) 815, Derivatives and Hedging , and are not subject to mark-to-market accounting. U. S. Steel also uses derivatives such as commodity-based financial swaps and foreign currency exchange forward contracts to manage its exposure to purchase and sale price fluctuations and foreign currency exchange rate risk. The USSE and Flat-Rolled segments elect hedge accounting for some of their derivatives. Under hedge accounting, fluctuations in the value of the derivative are recognized in Accumulated Other Comprehensive Income (AOCI) until the associated underlying is recognized in earnings. When the associated underlying is recognized in earnings, the value of the derivative is reclassified to earnings from AOCI. The Mini Mill segment has not elected hedge accounting. Therefore, the changes in fair value of the Mini Mill segment's foreign exchange forwards, as well as fair value changes for other derivatives where hedge accounting has not been elected, are recognized immediately in earnings. See Note 16 for further details on U. S. Steel’s derivatives. Financial Instruments U. S. Steel's purchase of a 49.9% equity ownership interest in Big River Steel on October 31, 2019, included certain call and put options. U. S. Steel marked those options to fair value each reporting period using a Monte Carlo simulation which is considered a Level 3 valuation technique. Level 3 valuation techniques include inputs to the valuation methodology that are considered unobservable and significant to the fair value measurement. On December 8, 2020, U. S. Steel exercised its call option to purchase the remaining interest in Big River Steel. When the U. S. Steel call option was exercised, the options were legally extinguished and a contingent forward purchase commitment was recorded for the value of the unsettled commitment to purchase the remaining interest in Big River Steel. The contingent forward purchase commitment was removed with the close of the Big River Steel purchase which occurred on January 15, 2021. See Note 5 for further details. Property, plant and equipment Property, plant and equipment is carried at cost less accumulated depreciation and is depreciated on a straight-line basis over the estimated useful lives of the assets. Depletion of mineral properties is based on rates which are expected to amortize cost over the estimated tonnage of minerals to be removed. When property, plant and equipment is sold or otherwise disposed of, any gains or losses are reflected in income. If a loss on disposal is expected, such losses are recognized when the assets are reclassified as assets held for sale or when impaired as part of an asset group’s impairment. Asset Impairment U. S. Steel evaluates impairment of its property, plant and equipment whenever circumstances indicate that the carrying value may not be recoverable. We evaluate the impairment of long-lived assets at the asset group level. Our asset groups are Flat-Rolled, mini mill, welded tubular, seamless tubular and U. S. Steel Europe (USSE). Asset impairments are recognized when the carrying value of an asset group exceeds its recoverable amount as determined by the asset group's aggregate projected undiscounted cash flows. In December 2021, the Company permanently idled the steel making process at Great Lakes Works, which had been idled on an indefinite basis during 2020. As a result of this decision, the Company recognized charges of approximately $128 million for the write-off of the BOP, steel casting and hot strip mill related fixed assets. In addition, in October 2021, equipment at Gary Works related to steel production intended for petroleum conveying pipe were written-off resulting in a charge of approximately $88 million. In May 2019, U. S. Steel announced that it planned to construct a new endless casting and rolling facility at its Edgar Thomson Plant in Braddock, Pennsylvania, and a cogeneration facility at its Clairton Plant in Clairton, Pennsylvania, both part of the Company's Mon Valley Works. The Company purchased certain equipment for this project before delaying groundbreaking in March 2020 in response to COVID-19. In April 2021, the Company determined not to pursue this project, re-evaluated the use of the already purchased equipment, and subsequently transferred suitable equipment to the Mini Mill segment to be used on the planned, three-million-ton mini mill flat-rolled facility to be constructed. Total impairments of $56 million were recognized for this project in 2021. For the period ended March 31, 2020, the steep decline in oil prices that resulted from market oversupply and declining demand was considered a triggering event for the welded tubular and seamless tubular asset groups. A quantitative analysis was completed for both asset groups and a $263 million impairment, consisting of an impairment of $196 million for property, plant and equipment and $67 million for intangible assets was recorded for the welded tubular asset group while no impairment was indicated for the seamless tubular asset group. There were no other triggering events that required an impairment evaluation of our long-lived asset groups during the years-ended December 31, 2020, and December 31, 2021. During 2019, the challenging steel market environment in the U.S. that led to the idling of certain Flat-Rolled facilities, the challenging steel market in Europe that led to the temporary idling of a blast furnace and significant headcount reductions at USSE, and recent losses in the welded tubular asset group were considered triggering events for those asset groups, respectively. U. S. Steel completed a quantitative analysis of its long-lived assets for these asset groups and determined that the assets were not impaired. There were no triggering events for seamless tubular in 2019. Goodwill and identifiable intangible assets Goodwill represents the excess of the cost over the fair value of acquired identifiable tangible and intangible assets and liabilities assumed from businesses acquired. Goodwill and intangible assets deemed to have indefinite lives are not amortized, but are subject to impairment testing annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. Goodwill is tested for impairment at the reporting unit level annually in the fourth quarter. The goodwill impairment test compares carrying values of the reporting units to their estimated fair values. If the carrying value exceeds the fair value then the carrying value is reduced to fair value. In developing our estimates for the fair value of our reporting units and unamortized intangible assets, significant judgment is required in the determination of the appropriateness of using a qualitative assessment or quantitative assessment. The qualitative assessment is an evaluation of factors, including reporting unit specific operating results as well as industry, market and general economic conditions, to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. For the quantitative assessments that are performed, fair value is primarily based on the income approach using a discounted cash flow method, which have significant assumptions including sales growth rates, projected earnings, terminal growth rates and discount rates. Such assumptions are subject to variability from year to year and are directly impacted by, among other things, global market conditions. Our Mini Mill reporting unit holds the goodwill recognized as a result of the Company's acquisition of Big River Steel, and is our only reporting unit that has a significant amount of goodwill. This goodwill is primarily attributable to Big River Steel's operational abilities, workforce and the anticipated benefits from their recent expansion. The Company performed its annual impairment test in the fourth quarter of 2021 by completing a qualitative assessment. Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives and are tested for impairment when events occur that indicate that the net book value will not be recovered over future cash flows. Intangible assets with indefinite lives are also subject to at least annual impairment testing, which compares the fair value of the intangible assets with their carrying amounts. U. S. Steel has determined that certain of its acquired intangible assets have indefinite useful lives. These assets are also reviewed for impairment annually in the fourth quarter and whenever events or circumstances indicate the carrying value may not be recoverable. U. S. Steel completed its evaluation of its indefinite lived water rights and other indefinite lived intangible assets during 2021 and determined there was no indication of impairment. Environmental remediation Environmental expenditures are capitalized if the costs mitigate or prevent future contamination or if the costs improve existing assets’ environmental safety or efficiency. U. S. Steel provides for remediation costs and penalties when the responsibility to remediate is probable and the amount of associated costs is reasonably estimable. The timing of remediation accruals typically coincides with completion of studies defining the scope of work to be undertaken or when it is probable that a formal plan of action will be approved by the oversight agency. Remediation liabilities are accrued based on estimates of believed environmental exposure and are discounted if the amount and timing of the cash disbursements are readily determinable. Asset retirement obligations Asset retirement obligations (AROs) are initially recorded at fair value and are capitalized as part of the cost of the related long-lived asset and depreciated in accordance with U. S. Steel’s depreciation policies for property, plant and equipment. The fair value of the obligation is determined as the discounted value of expected future cash flows. Accretion expense is recorded each month to increase this discounted obligation over time. Certain AROs related to disposal costs of the majority of assets at our integrated steel facilities are not 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. See Note 19 for further details on U. S. Steel's AROs. Pensions and other post-employment benefits U. S. Steel has defined contribution or multi-employer arrangements for pension benefits for more than three-quarters of its employees in the United States and defined benefit pension plans covering the remaining employees. For hires before January 1, 2016, U. S. Steel has defined benefit retiree health care and life insurance plans (Other Benefits) that cover its represented employees in North America upon their retirement. Government-sponsored programs into which U. S. Steel makes required contributions cover the majority of U. S. Steel’s European employees. For more details regarding pension and other post-employment benefits see Note 18 of the Consolidated Financial Statements. The pension and Other Benefits obligations and the related net periodic benefit costs are based on, among other things, assumptions regarding the discount rate, estimated return on plan assets, salary increases, the projected mortality of participants and the current level and future escalation of health care costs. Additionally, U. S. Steel recognizes an obligation to provide post-employment benefits for disability-related claims covering indemnity and medical payments for certain employees in North America. The obligation for these claims and the related periodic costs are measured using actuarial techniques and assumptions. Actuarial gains and losses occur when actual experience differs from any of the many assumptions used to value the benefit plans, or when assumptions change. For pension and Other Benefits, the Company recognizes into income on an annual basis a portion of unrecognized actuarial net gains or losses that exceed 10 percent of the larger of projected benefit obligations or plan assets (the corridor). These unrecognized amounts in excess of the corridor are amortized over the plan participants' average life expectancy or average future service, depending on the demographics of the plan. Unrecognized actuarial net gains and losses for disability-related claims are immediately recognized into income. Deferred taxes

New Accounting Standards

New Accounting Standards	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Recently Adopted Accounting Standards	2. New Accounting Standards In August 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-06, A ccounting for Convertible Instruments and Contracts in an Entity’s Own Equity (ASU 2020-06). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. ASU 2020-06 requires entities to provide expanded disclosures about the terms and features of convertible instruments and amends certain guidance in ASC 260 on the computation of EPS for convertible instruments and contracts on an entity’s own equity. ASU 2020-06 is effective for public companies for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption of all amendments in the same period permitted. ASU 2020-06 requires entities to use the If-Converted Method for calculating diluted earnings per share, retiring the previous alternative calculation of the Treasury Stock Method for calculating diluted earnings per share for convertible instruments. U. S. Steel has historically reported diluted earnings per share using the Treasury Stock Method. For the full years ended December 31, 2019, and 2020, there will be no impact from the adoption of this ASU due to the cumulative net loss position for each year. For the full year ended December 31, 2021, earnings per share under the Treasury Stock method was calculated to be $14.88 per share. Under the If-Converted method, earnings per share for the full year ended December 31, 2021, will be $14.17 per share. This decrease of $0.71 per share reflects a five percent change as a result of implementing the ASU. In October 2021, the FASB issued Accounting Standards Update 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08). ASU 2021-08 requires that an entity recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers . ASU 2021-08 is effective to public companies for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption of all amendments in the same period permitted. The Company is currently assessing the impact of the ASU but does not believe it will have a material impact on its Consolidated Financial Statements. In November 2021, the FASB issued Accounting Standards Update 2021-10, Disclosures by Business Entities about Government Assistance (ASU 2021-10). ASU 2021-10 provides expanded disclosure requirements for business entities that account for a transaction with a government by applying a grant or contribution accounting model by analogy. ASU 2021-10 is effective to public companies for fiscal years beginning after December 15, 2021, with early application permitted. The Company is currently assessing the impact of the ASU, and at this time does not believe it will have a material impact on its Consolidated Financial Statements. 3. Recently Adopted Accounting Standards In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes (ASU 2019-12). ASU 2019-12 simplifies accounting for income taxes by removing certain exceptions from the general principles in Topic 740 including elimination of the exception to the incremental approach for intraperiod tax allocation when there is a loss from continuing operations and income or a gain from other items such as other comprehensive income. U. S. Steel adopted this guidance on January 1, 2021. The adoption of this guidance did not have a material impact on the Company's Consolidated Financial Statements. In March 2020, the FASB issued Accounting Standards Update 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASU 2020-04). ASU 2020-04 provides optional exceptions for applying generally accepted accounting principles to modifications of contracts, hedging relationships, and other transactions that reference LIBOR or another rate that will be discontinued by reference rate reform if certain criteria are met. The guidance is effective beginning on March 12, 2020 and the amendments will be applied prospectively through December 31, 2022. U. S. Steel adopted this guidance during 2020. The adoption of this guidance did not have a material impact on the Company's Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13), which adds an impairment model that is based on expected losses rather than incurred losses. U. S. Steel's significant financial instruments which are valued at cost are trade receivables (receivables). U. S. Steel's receivables carry standard industry terms and are categorized in two receivable pools, U.S. and U. S. Steel Europe (USSE). Both pools use customer specific risk ratings based on customer financial metrics, past payment experience and other factors and qualitatively consider economic conditions to assess the level of allowance for doubtful accounts. USSE mitigates credit risk for approximately 79 percent of its receivables balance using credit insurance, letters of credit, bank guarantees, prepayments or other collateral. ASU 2016-13 was effective for public companies for fiscal years beginning after December 15, 2019, including interim reporting periods. U. S. Steel adopted this standard effective January 1, 2020. The impact of adoption was not material to the Consolidated Financial Statements. U. S. Steel's adoption of the following ASU's did not have a material impact on U. S. Steel's financial position, results of operations or cash flows: Effective Date ASU Description January 1, 2019 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting January 1, 2019 2018-15 Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs in a Cloud Computing Arrangement That is a Service Contract

Recently Adopted Accounting Sta

Recently Adopted Accounting Standards	12 Months Ended
	Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract]
Recently Adopted Accounting Standards	2. New Accounting Standards In August 2020, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) 2020-06, A ccounting for Convertible Instruments and Contracts in an Entity’s Own Equity (ASU 2020-06). ASU 2020-06 simplifies the accounting for certain financial instruments with characteristics of liabilities and equity, including convertible instruments and contracts on an entity’s own equity. ASU 2020-06 requires entities to provide expanded disclosures about the terms and features of convertible instruments and amends certain guidance in ASC 260 on the computation of EPS for convertible instruments and contracts on an entity’s own equity. ASU 2020-06 is effective for public companies for fiscal years beginning after December 15, 2021, and interim periods within those fiscal years, with early adoption of all amendments in the same period permitted. ASU 2020-06 requires entities to use the If-Converted Method for calculating diluted earnings per share, retiring the previous alternative calculation of the Treasury Stock Method for calculating diluted earnings per share for convertible instruments. U. S. Steel has historically reported diluted earnings per share using the Treasury Stock Method. For the full years ended December 31, 2019, and 2020, there will be no impact from the adoption of this ASU due to the cumulative net loss position for each year. For the full year ended December 31, 2021, earnings per share under the Treasury Stock method was calculated to be $14.88 per share. Under the If-Converted method, earnings per share for the full year ended December 31, 2021, will be $14.17 per share. This decrease of $0.71 per share reflects a five percent change as a result of implementing the ASU. In October 2021, the FASB issued Accounting Standards Update 2021-08, Accounting for Contract Assets and Contract Liabilities from Contracts with Customers (ASU 2021-08). ASU 2021-08 requires that an entity recognize and measure contract assets and contract liabilities acquired in a business combination in accordance with Topic 606, Revenue from Contracts with Customers . ASU 2021-08 is effective to public companies for fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, with early adoption of all amendments in the same period permitted. The Company is currently assessing the impact of the ASU but does not believe it will have a material impact on its Consolidated Financial Statements. In November 2021, the FASB issued Accounting Standards Update 2021-10, Disclosures by Business Entities about Government Assistance (ASU 2021-10). ASU 2021-10 provides expanded disclosure requirements for business entities that account for a transaction with a government by applying a grant or contribution accounting model by analogy. ASU 2021-10 is effective to public companies for fiscal years beginning after December 15, 2021, with early application permitted. The Company is currently assessing the impact of the ASU, and at this time does not believe it will have a material impact on its Consolidated Financial Statements. 3. Recently Adopted Accounting Standards In December 2019, the FASB issued ASU 2019-12, Income Taxes (Topic 740) - Simplifying the Accounting for Income Taxes (ASU 2019-12). ASU 2019-12 simplifies accounting for income taxes by removing certain exceptions from the general principles in Topic 740 including elimination of the exception to the incremental approach for intraperiod tax allocation when there is a loss from continuing operations and income or a gain from other items such as other comprehensive income. U. S. Steel adopted this guidance on January 1, 2021. The adoption of this guidance did not have a material impact on the Company's Consolidated Financial Statements. In March 2020, the FASB issued Accounting Standards Update 2020-04, Facilitation of the Effects of Reference Rate Reform on Financial Reporting (ASU 2020-04). ASU 2020-04 provides optional exceptions for applying generally accepted accounting principles to modifications of contracts, hedging relationships, and other transactions that reference LIBOR or another rate that will be discontinued by reference rate reform if certain criteria are met. The guidance is effective beginning on March 12, 2020 and the amendments will be applied prospectively through December 31, 2022. U. S. Steel adopted this guidance during 2020. The adoption of this guidance did not have a material impact on the Company's Consolidated Financial Statements. In June 2016, the FASB issued ASU 2016-13, Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (ASU 2016-13), which adds an impairment model that is based on expected losses rather than incurred losses. U. S. Steel's significant financial instruments which are valued at cost are trade receivables (receivables). U. S. Steel's receivables carry standard industry terms and are categorized in two receivable pools, U.S. and U. S. Steel Europe (USSE). Both pools use customer specific risk ratings based on customer financial metrics, past payment experience and other factors and qualitatively consider economic conditions to assess the level of allowance for doubtful accounts. USSE mitigates credit risk for approximately 79 percent of its receivables balance using credit insurance, letters of credit, bank guarantees, prepayments or other collateral. ASU 2016-13 was effective for public companies for fiscal years beginning after December 15, 2019, including interim reporting periods. U. S. Steel adopted this standard effective January 1, 2020. The impact of adoption was not material to the Consolidated Financial Statements. U. S. Steel's adoption of the following ASU's did not have a material impact on U. S. Steel's financial position, results of operations or cash flows: Effective Date ASU Description January 1, 2019 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting January 1, 2019 2018-15 Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs in a Cloud Computing Arrangement That is a Service Contract

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Segment Information	4. Segment Information U. S. Steel has four reportable segments: North American Flat-Rolled (Flat-Rolled), Mini Mill, USSE and Tubular Products (Tubular). The results of our real estate business, the previously held equity method investment in Big River Steel, and of our former railroad businesses are combined and disclosed in the Other category. The majority of U. S. Steel's customers are located in North America and Europe. No single customer accounted for more than 10 percent of gross annual revenues. The Flat-Rolled segment includes the operating results of U. S. Steel’s integrated steel plants and equity investees in the United States involved in the production of slabs, strip mill plates, sheets and tin mill products, as well as all iron ore and coke production facilities in the United States. These operations primarily serve North American customers in the service center, conversion, transportation (including automotive), construction, container, and appliance and electrical markets. The Mini Mill segment reflects the acquisition of Big River Steel after the purchase of the remaining equity interest on January 15, 2021 (see Note 5 for further details) and a new mill under construction in Osceola, Arkansas. As of December 31, 2021, the Mini Mill segment includes the operating results of U. S. Steel’s two electric arc furnace steel plant in Osceola, Arkansas involved in the production of sheets and electrical products and a new mill under construction in Osceola, Arkansas. These operations primarily serve North American customers in the service center, conversion, transportation (including automotive), construction, container, and appliance and electrical markets. The USSE segment includes the operating results of U. S. Steel Košice (USSK), U. S. Steel’s integrated steel plant and coke production facilities in Slovakia, and its subsidiaries. USSE conducts its business mainly in Central and Western Europe and primarily serves customers in the European transportation (including automotive), construction, container, appliance, electrical, service center, conversion and oil, gas and petrochemical markets. USSE produces and sells slabs, strip mill plate, sheet, tin mill products and spiral welded pipe. The Tubular segment includes the operating results of U. S. Steel’s tubular production facilities and an equity investee in the United States. These operations produce and sell seamless and electric resistance welded (welded) steel casing and tubing (commonly known as oil country tubular goods or OCTG), standard and line pipe and mechanical tubing and primarily serve customers in the oil, gas and petrochemical markets. The Tubular segment includes the electric arc furnace at our Fairfield Tubular Operations in Fairfield, Alabama. 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. Earnings (loss) before interest and income taxes for reportable segments and the Other category does not include net interest and other financial costs (income), income taxes, and certain other items that management believes are not indicative of future results. The accounting principles applied at the operating segment level in determining earnings (loss) before interest and income taxes are generally the same as those applied at the consolidated financial statement level. 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 based on measures of activity that management believes are reasonable. The results of segment operations are as follows: (In millions) Customer Intersegment Net Earnings (loss) Earnings (loss) before Interest and Income Taxes Depreciation, Capital 2021 Flat-Rolled $ 12,180 $ 178 $ 12,358 $ 150 $ 2,630 $ 491 $ 422 Mini Mill (a) 3,008 508 3,516 — 1,206 151 331 USSE 4,262 4 4,266 — 975 98 57 Tubular 789 20 809 14 1 46 51 Total reportable segments 20,239 710 20,949 164 4,812 786 861 Other 36 65 101 6 (11) 5 2 Reconciling Items and Eliminations — (775) (775) — 145 — — Total $ 20,275 $ — $ 20,275 $ 170 $ 4,946 $ 791 $ 863 2020 Flat-Rolled $ 7,071 $ 208 $ 7,279 $ (9) $ (596) $ 496 $ 484 USSE 1,967 3 1,970 — 9 97 79 Tubular 639 7 646 4 (179) 39 159 Total reportable segments 9,677 218 9,895 (5) (766) 632 722 Other 64 98 162 (94) (39) 11 3 Reconciling Items and Eliminations — (316) (316) (18) (270) — — Total $ 9,741 $ — $ 9,741 $ (117) $ (1,075) $ 643 $ 725 2019 Flat-Rolled $ 9,279 $ 281 $ 9,560 $ 84 $ 196 $ 456 $ 943 USSE 2,417 3 2,420 — (57) 92 153 Tubular 1,188 3 1,191 5 (67) 46 145 Total reportable segments 12,884 287 13,171 89 72 594 1,241 Other 53 115 168 (10) 23 22 11 Reconciling Items and Eliminations — (402) (402) — (325) — — Total $ 12,937 $ — $ 12,937 $ 79 $ (230) $ 616 $ 1,252 (a) Includes capital expenditures related to a new mill under construction in Osceola, Arkansas of $144 million in 2021. A summary of total assets by segment is as follows: December 31, (In millions) 2021 2020 Flat-Rolled $ 7,337 $ 7,099 Mini Mill (a) 4,715 — USSE 6,111 5,502 Tubular 1,054 887 Total reportable segments $ 19,217 $ 13,488 Other $ 88 $ 911 Corporate, reconciling items, and eliminations (b) (1,489) (2,340) Total assets $ 17,816 $ 12,059 (a) Includes assets of $347 million related to a new mill under construction in Osceola, Arkansas. (b) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts. The detail of reconciling items to consolidated earnings (loss) before interest and income taxes is as follows: (In millions) 2021 2020 2019 Items not allocated to segments: Restructuring and other charges (Note 25) (128) (138) (275) Asset impairment charges (273) (287) — Big River Steel - acquisition-related items (35) (3) — Losses (gains) on assets sold & previously held investments 118 170 — Gain on sale of Transtar (Note 5) 506 — — Environmental remediation charges (43) — — Other items — (12) (50) Total reconciling items $ 145 $ (270) $ (325) Geographic Area: The information below summarizes external sales, property, plant and equipment and equity method investments based on the location of the operating segment to which they relate. (In millions) Year External Assets North America 2021 $ 16,013 $ 7,034 (a) 2020 7,774 5,590 (a) 2019 10,520 5,772 (a) Europe 2021 4,262 880 2020 1,967 993 2019 2,417 947 Total 2021 20,275 7,914 2020 9,741 6,583 2019 12,937 6,719 (a) Assets with a book value of $7,034 million, $5,590 million and $5,772 million were located in the United States at December 31, 2021, 2020 and 2019, respectively.

Acquisition and Disposition

Acquisition and Disposition	12 Months Ended
	Dec. 31, 2021
Business Combinations [Abstract]
Acquisition and Disposition	5. Acquisitions and Disposition Big River Steel Acquisition On January 15, 2021, U. S. Steel purchased the remaining equity interest in Big River Steel for approximately $625 million in cash net of $36 million and $62 million in cash and restricted cash received, respectively, and the assumption of liabilities of approximately $50 million. There were acquisition related costs of approximately $9 million during the twelve months ended December 31, 2021. Prior to the closing of the acquisition on January 15, 2021, U. S. Steel accounted for its 49.9% equity interest in Big River Steel under the equity method as control and risk of loss were shared among the joint venture members. Using step acquisition accounting the Company increased the value of its previously held equity investment to its fair value of $770 million which resulted in a gain of approximately $111 million. The fair value of the previously held equity investment was determined using Level 3 valuation techniques, including the significant factors and assumptions used to value Big River Steel disclosed below. The gain was recorded in gain on equity investee transactions in the Consolidated Statement of Operations. The acquisition has been accounted for in accordance with ASC 805, Business combinations . There were step-ups to fair value of approximately $308 million, $194 million and $24 million for property, plant and equipment, debt and inventory, respectively. An intangible asset for customer relationships and goodwill of approximately $413 million and $916 million were also recorded, respectively. Goodwill represents the excess of purchase price over the fair market value of the net assets. Goodwill is primarily attributable to Big River Steel's operational abilities, workforce and the anticipated benefits from their recent expansion and is expected to be tax deductible. The inventory step-up was fully amortized as of March 31, 2021, the intangible asset will be amortized over a 22-year period and the debt step-up will be amortized over the contractual life of the underlying debt. See Note 14 for further details. The value of Big River Steel was determined using Level 3 valuation techniques. Level 3 valuation techniques include inputs to the valuation methodology that are considered unobservable and significant to the fair value measurement. A significant factor in determining the equity value was the discounted forecasted cash flows of Big River Steel. Forecasted cash flows are primarily impacted by the forecasted market price of steel and metallic inputs as well as the expected timing of significant capital expenditures. The model utilized a risk adjusted discount rate of 11.0% and a terminal growth rate of 2%. The following table presents the allocation of the aggregate purchase price based on estimated fair values: (in millions) Assets Acquired: Receivables $ 166 Receivables with U. S. Steel (1) 99 Inventories 184 Other current assets 16 Property, plant and equipment 2,188 Intangibles 413 Goodwill 916 Other noncurrent assets 19 Total Assets Acquired $ 4,001 Liabilities Assumed: Accounts payable and accrued liabilities $ 224 Payroll and benefits payable 27 Accrued taxes 9 Accrued interest 33 Short-term debt and current maturities of long-term debt 29 Long-term debt 1,997 Deferred income tax liabilities 26 Deferred credits and other long-term liabilities 211 Total Liabilities Assumed $ 2,556 Fair value of previously held investment in Big River Steel $ 770 Purchase price, including assumed liabilities and net of cash acquired 675 Difference in assets acquired and liabilities assumed $ 1,445 (1) The transaction to purchase Big River Steel included receivables for payments made by Big River Steel on behalf of U. S. Steel for retention bonuses of $22 million that impacted the previously held equity investment and for U. S. Steel liabilities assumed in the purchase of approximately $50 million. In addition, there were assumed receivables of approximately $27 million for steel substrate sales from Big River Steel to U. S. Steel. The receivables with U. S. Steel eliminate in consolidation with offsetting intercompany payables from U. S. Steel. The following unaudited pro forma information for U. S. Steel includes the results of the Big River Steel acquisition as if it had been consummated on January 1, 2020. The unaudited pro forma information is based on historical information and is adjusted for amortization of the intangible asset, property, plant and equipment and debt fair value step-ups discussed above. Non-recurring acquisition related items included in the 2020 period include $111 million for the gain on previously held equity investment, $9 million in acquisition related costs and $24 million in inventory step-up amortization related to the purchase of the remaining interest in Big River Steel. In addition, costs for non-recurring retention bonuses of $44 million that occurred in January 2021 prior to the purchase of the remaining equity interest are included in the 2020 period. The pro forma information does not include any anticipated cost savings or other effects of the integration of Big River Steel. Accordingly, the unaudited pro forma information does not necessarily reflect the actual results that would have occurred, nor is it necessarily indicative of future results of operations. Pro forma adjustments were not tax-effected in 2020 as U. S. Steel had a full valuation allowance on its domestic deferred tax assets. Years Ended December 31, (in millions) 2021 2020 Net sales $ 20,347 $ 10,694 Net earnings (loss) $ 4,103 $ (1,260) Transtar Disposition On July 28, 2021, U. S. Steel completed the sale of 100 percent of its equity interests in its wholly-owned short-line railroad, Transtar, LLC (Transtar) to an affiliate of Fortress Transportation and Infrastructure Investors, LLC. The Company received net cash proceeds of $627 million, subject to certain customary adjustments as set forth in the Membership Interest Purchase Agreement, and recognized a pretax gain of approximately $506 million in 2021. In connection with the closing of the transaction, the Company entered into certain ancillary agreements including a railway services agreement, providing for continued rail services for its Gary and Mon Valley Works facilities, and a transition services agreement. Because Transtar does not represent a significant component of U. S. Steel's business and does not constitute a reportable business segment, its results through the date of disposition are reported in the Other category. See Note 4 for further details. Other Transactions In December 2021, the Company entered into an agreement to sell certain assets related to a component of its flat-roll business. As a result of this commitment, the Company recognized restructuring related charges of $89 million during the fourth quarter 2021. These charges are expected to be paid out on a long-term basis. This transaction is expected to result in a gain upon closure, which is subject to customary closing conditions. USS-UPI, LLC (UPI) (formerly known as USS-POSCO Industries) On February 29, 2020, U. S. Steel purchased the remaining 50% ownership interest in USS-POSCO Industries, (now USS-UPI, LLC, (UPI) for $3 million, net of cash received of $2 million. There was an assumption of accounts payable owed to U. S. Steel for prior sales of steel substrate of $135 million associated with the purchase that was reflected as a reduction in receivables from related parties on the Company's Consolidated Balance Sheet as of December 31, 2020. Using step acquisition accounting U. S. Steel increased the value of the Company's previously held equity investment to its fair value of $5 million which resulted in a gain of approximately $25 million. The gain was recorded in gain on equity investee transactions in the Consolidated Statement of Operations. Receivables of $44 million, inventories of $96 million, accounts payable and accrued liabilities of $19 million, current portion of long-term debt of $55 million and payroll and employee benefits liabilities of $78 million were recorded with the acquisition. Property, plant and equipment of $97 million which included a fair value step-up of $47 million and an intangible asset of $54 million were also recorded on the Company's Consolidated Balance Sheet. The intangible asset, which will be amortized over ten years, arises from a land lease contract, under which a certain portion of payment owed to UPI is realized in the form of deductions from electricity costs.

Revenue

Revenue	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Revenue	Revenue is generated primarily from contracts to produce, ship and deliver steel products, and to a lesser extent, raw materials sales such as iron ore pellets and coke by-products and railroad services. Generally, U. S. Steel’s performance obligations are satisfied and revenue is recognized when title transfers to our customer for product shipped or services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded in both revenue and cost of sales at the time control is transferred to the customer. Costs related to obtaining sales contracts are incidental and are expensed when incurred. Because customers are invoiced at the time title transfers and U. S. Steel’s right to consideration is unconditional at that time, U. S. Steel does not maintain contract asset balances. Additionally, U. S. Steel does not maintain contract liability balances, as performance obligations are satisfied prior to customer payment for product. U. S. Steel offers industry standard payment terms. The following table disaggregates our revenue by product for each of our reportable business segments for the years ended December 31, 2021, 2020 and 2019, respectively: Net Sales by Product (in millions): Year Ended December 31, 2021 Flat-Rolled Mini Mill (a) USSE Tubular Other Total Semi-finished 12 — 126 — — 138 Hot-rolled sheets 2,592 1,744 2,149 — — 6,485 Cold-rolled sheets 3,785 526 448 — — 4,759 Coated sheets 4,408 732 1,376 — — 6,516 Tubular products — — 58 781 — 839 All Other (b) 1,383 6 105 8 36 1,538 Total $ 12,180 $ 3,008 $ 4,262 $ 789 $ 36 $ 20,275 (a) Mini Mill segment added after January 15, 2021 with the purchase of the remaining equity interest in Big River Steel. (b) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2020 Flat-Rolled USSE Tubular Other Total Semi-finished 94 2 — — 96 Hot-rolled sheets 1,273 793 — — 2,066 Cold-rolled sheets 2,102 164 — — 2,266 Coated sheets 2,990 904 — — 3,894 Tubular products — 40 621 — 661 All Other (a) 612 64 18 64 758 Total $ 7,071 $ 1,967 $ 639 $ 64 $ 9,741 (a) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2019 Flat-Rolled USSE Tubular Other Total Semi-finished $ 305 $ 11 $ — $ — $ 316 Hot-rolled sheets 2,504 997 — — 3,501 Cold-rolled sheets 2,512 283 — — 2,795 Coated sheets 2,993 1,006 — — 3,999 Tubular products — 40 1,166 — 1,206 All Other (a) 965 80 22 53 1,120 Total $ 9,279 $ 2,417 $ 1,188 $ 53 $ 12,937 (a) Consists primarily of sales of raw materials and coke making by-products

Net Interest and Other Financia

Net Interest and Other Financial Costs	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Net Interest and Other Financial Costs	7. Net Interest and Other Financial Costs (In millions) 2021 2020 2019 Interest income: Interest income $ (4) $ (7) $ (17) Interest expense and other financial costs: Interest incurred 342 306 162 Less interest capitalized 29 26 20 Total interest expense 313 280 142 Loss on debt extinguishment (a) 292 — — Net periodic benefit (income) costs (other than service cost) (45) (25) 91 Foreign currency net gain (b) 17 (15) (17) Financial costs on: Amended Credit Agreement 6 3 5 USSK credit facilities 4 2 1 Other (c) 5 (21) 10 Amortization of discounts and deferred financing costs 14 15 7 Total other financial costs 46 (16) 6 Net interest and other financial costs $ 602 $ 232 $ 222 (a) Represents a net pretax charge of $292 million during 2021 related to the repayments of the Export-Import Credit Agreement, 2025 Senior Secured Notes, 2025 Senior Notes, 2026 Senior Notes, 2029 Senior Secured Notes, Credit Facility Agreement and Environmental Revenue Bonds. (b) The functional currency for USSE is the euro. Foreign currency net gain is a result of transactions denominated in currencies other than the euro.

Earnings and Dividends Per Comm

Earnings and Dividends Per Common Share	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Earnings and Dividends Per Common Share	8. Earnings (Loss) and Dividends Per Common Share Earnings (Loss) per Share Attributable to United States Steel Corporation Stockholders Basic earnings (loss) per common share is based on the weighted average number of common shares outstanding during the period. Diluted earnings (loss) per common share assumes the exercise of stock options, the vesting of restricted stock units and performance awards, provided in each case the effect is dilutive. The "treasury stock" method is used to calculate the dilutive effect of the Senior Convertible Notes due in 2026 (due to our current intent and policy, among other factors, to settle the principal amount of the 2026 Senior Convertible Notes in cash upon conversion). The computations for basic and diluted earnings (loss) per common share from continuing operations are as follows: (Dollars in millions, except per share amounts) 2021 2020 2019 Net earnings (loss) attributable to United States Steel Corporation stockholders $ 4,174 $ (1,165) $ (630) Weighted-average shares outstanding (in thousands): Basic 264,667 196,721 171,418 Effect of convertible notes 11,126 — — Effect of stock options, restricted stock units and performance awards 4,651 — — Adjusted weighted-average shares outstanding, diluted 280,444 196,721 171,418 Basic earnings (loss) per common share $ 15.77 $ (5.92) $ (3.67) Diluted earnings (loss) per common share $ 14.88 $ (5.92) $ (3.67) The following table summarizes the securities that were antidilutive, and therefore, were not included in the computation of diluted earnings (loss) per common share: (In thousands) 2021 2020 2019 Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated 1,185 6,780 4,459 Securities convertible under the Senior Convertible Notes — — 650 Total 1,185 6,780 5,109 Dividends Paid per Share Quarterly dividends on common stock were one cent per share in the first, second and third quarters and five cents per share in the fourth quarter in 2021. Quarterly dividends on common stock were one cent per share for each quarter in 2020 and five cents per share each quarter in 2019.

Cash, Cash Equivalents, and Res

Cash, Cash Equivalents, and Restricted Cash	12 Months Ended
	Dec. 31, 2021
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents [Abstract]
Cash, Cash Equivalents, and Restricted Cash	9. Cash, Cash Equivalents and Restricted Cash The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel's Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statement of Cash Flows: December 31, (In millions) 2021 2020 2019 Cash and cash equivalents $ 2,522 $ 1,985 $ 749 Restricted cash in other current assets 2 3 2 Long-term restricted cash 76 130 188 Total cash, cash equivalents and restricted cash $ 2,600 $ 2,118 $ 939 Amounts included in restricted cash represent cash balances which are legally or contractually restricted, primarily for electric arc furnace construction, environmental and other capital projects, collateral for open cash flow hedge positions and insurance purposes.

Inventories

Inventories	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventories	10. Inventories (In millions) December 31, 2021 December 31, 2020 Raw materials $ 713 $ 416 Semi-finished products 1,056 633 Finished products 388 300 Supplies and sundry items 53 53 Total $ 2,210 $ 1,402

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	11. Income Taxes Components of earnings (loss) before income taxes: (In millions) 2021 2020 2019 United States $ 3,400 $ (1,303) $ (381) Foreign 944 (4) (71) Earnings (loss) before income taxes $ 4,344 $ (1,307) $ (452) At the end of both 2021 and 2020, U. S. Steel does not have any undistributed foreign earnings and profits for which U.S. deferred taxes have not been provided. Income tax provision (benefit): 2021 2020 2019 (In millions) Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (7) $ 8 $ 1 $ (10) $ (95) $ (105) $ (18) $ 196 $ 178 State and local 50 (71) (21) (3) (24) (27) — 23 23 Foreign 179 11 190 1 (11) (10) (6) (17) (23) Total $ 222 $ (52) $ 170 $ (12) $ (130) $ (142) $ (24) $ 202 $ 178 A reconciliation of the federal statutory tax rate of 21 percent to total provision (benefit) follows: (In millions) 2021 2020 2019 Statutory rate applied to earnings (loss) before income taxes $ 912 $ (275) $ (95) Valuation allowance (633) 367 334 Tax accounting benefit related to increase in OCI — (138) — Excess percentage depletion (66) (31) (46) Capital loss generated (139) — — State and local income taxes after federal income tax effects 83 (47) (36) Effects of foreign operations 191 (10) (23) U.S. impact of foreign operations 4 1 25 Impact of tax credits (173) (18) 5 Adjustment of prior years' federal income taxes (5) 12 7 Other (4) (3) 7 Total provision (benefit) $ 170 $ (142) $ 178 Included in the 2021 provision is a benefit of $715 million related to the reversal of a portion of the valuation allowance recorded against the Company’s net domestic deferred tax asset, partially offset by the addition of a valuation allowance of $82 million, the majority of which relates to an unused capital loss carryforward. The 2020 tax benefit includes a $138 million benefit related to recording a loss from continuing operations and income from other comprehensive income categories and expense of $13 million for an updated estimate to tax reserves related to an unrecognized tax benefit. Due to the full valuation allowance on our domestic deferred tax assets, the tax benefit in 2020 does not reflect any additional tax benefit for domestic pretax losses. In 2019, the tax benefit differs from the domestic statutory rate of 21 percent primarily due to the fact that it does not reflect any tax benefit in the U.S. as a valuation allowance was recorded against the Company's net domestic deferred tax asset (excluding a portion of a deferred tax liability related to an asset with an indefinite life, as well as a deferred tax asset related to refundable Alternative Minimum Tax (AMT) credits). Deferred taxes Deferred tax assets and liabilities resulted from the following: December 31, (In millions) 2021 2020 Deferred tax assets: Federal tax loss carryforwards (no expiration) $ 20 $ 269 Federal tax loss carryforwards (expiring in 2035 through 2037) — 174 Federal capital loss carryforwards (expiring 2026) 66 — State tax credit carryforwards (expiring in 2022 through 2030) 11 16 State tax loss carryforwards (expiring in 2022 through 2040) 150 182 State capital loss carryforwards (expiring in 2026 through 2036) 16 — General business credit carryforwards (expiring in 2027 through 2041) 94 103 Foreign tax loss and credit carryforwards (expiring in 2022 through 2031) 244 171 Employee benefits — 71 Contingencies and accrued liabilities 78 52 Operating lease liabilities 47 51 Section 59(e) amortization 15 27 Receivables, payables and debt 33 — Inventory — 21 Other temporary differences 34 46 Valuation allowance (162) (796) Total deferred tax assets 646 387 Deferred tax liabilities: Property, plant and equipment 379 244 Operating right-of-use assets 45 49 Investments in subsidiaries and equity investees 121 23 Inventory 112 — Employee benefits 70 — Receivables, payables and debt 6 22 Indefinite-lived intangible assets — 19 Other temporary differences 3 19 Total deferred tax liabilities 736 376 Net deferred tax (liability) asset $ (90) $ 11 U. S. Steel recognizes deferred tax assets and liabilities for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. The realization of deferred tax assets is assessed quarterly based on several interrelated factors. These factors include U. S. Steel’s expectation to generate sufficient future taxable income and the projected time period over which these deferred tax assets will be realized. 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 will not be realized. At June 30, 2021, U. S. Steel determined, based upon weighing all positive and negative evidence, that a full valuation allowance for the domestic deferred tax assets was no longer required. Accordingly, we reversed all of the domestic valuation allowance except for a portion of the domestic valuation allowance related to certain state net operating losses and state tax credits. During the year ended December 31, 2021, we realized a non-cash net benefit of $715 million related to the valuation allowance release, which was partially offset by the addition of a valuation allowance of $82 million, the majority of which relates to an unused capital loss generated in the fourth quarter of 2021. At December 31, 2021, the net domestic deferred tax liability was $88 million, net of an established valuation allowance of $159 million. At December 31, 2020, the net domestic deferred tax liability was $7 million, net of an established valuation allowance of $793 million. At December 31, 2021, the net foreign deferred tax liability was $2 million, net of an established valuation allowance of $3 million. At December 31, 2020, the net foreign deferred tax asset was $18 million, net of an established valuation allowance of $3 million. The net foreign deferred tax asset will fluctuate as the value of the U.S. dollar changes with respect to the euro. 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 a deferred tax asset with a valuation allowance, the related valuation allowance will be reduced, and we will record a non-cash benefit to earnings. 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 ASC Topic 740 on income taxes. The total amount of unrecognized tax benefits was $3 million, $16 million and $3 million as of December 31, 2021, 2020 and 2019, respectively. The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate was $2 million and $15 million as of December 31, 2021, and 2020, respectively. U. S. Steel records interest related to uncertain tax positions as a part of net interest and other financial costs in the Consolidated Statements of Operations. Any penalties are recognized as part of selling, general and administrative expenses. U. S. Steel had accrued liabilities of $2 million for interest and penalties related to uncertain tax positions as of both December 31, 2021, and 2020. A tabular reconciliation of unrecognized tax benefits follows: (In millions) 2021 2020 2019 Unrecognized tax benefits, beginning of year $ 16 $ 3 $ 35 Increases – tax positions taken in prior years — 13 — Decreases – tax positions taken in prior years (13) — — Settlements — — (32) Lapse of statute of limitations — — — Unrecognized tax benefits, end of year $ 3 $ 16 $ 3 Tax years subject to examination Below is a summary of the tax years open to examination by major tax jurisdiction: U.S. Federal – 2017 and forward U.S. States – 2015 and forward Slovakia – 2011 and forward Status of Internal Revenue Service (IRS) examinations The IRS audit of U. S. Steel’s 2017-2018 federal consolidated tax returns began in 2020 and is ongoing. The IRS completed its audit of the Company's 2014-2016 tax returns in 2020.

Investments, Long-Term Receivab

Investments, Long-Term Receivables and Equity Investee Transactions	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments, Long-Term Receivables and Equity Investee Transactions	12. Investments, Long-Term Receivables and Equity Investee Transactions December 31, (In millions) 2021 2020 Equity method investments $ 660 $ 1,140 Receivables due after one year, less allowance of $4 and $5 31 34 Other 3 3 Total $ 694 $ 1,177 Summarized financial information of all investees accounted for by the equity method of accounting is as follows (amounts represent 100% of investee financial information): (In millions) 2021 2020 2019 Income data – year ended December 31: Net Sales $ 2,229 $ 2,485 $ 2,528 Operating income 376 12 253 Net earnings 346 (124) 235 Balance sheet date – December 31: Current Assets $ 744 $ 960 $ 1,144 Noncurrent Assets 1,084 3,101 2,976 Current liabilities 293 419 573 Noncurrent Liabilities 529 3,063 2,542 U. S. Steel's portion of the income (loss) from investees reflected on the Consolidated Statements of Operations was $170 million, $(117) million and $79 million for the years ended December 31, 2021, 2020 and 2019, respectively. All of our significant investees are located in the U.S. Investees accounted for using the equity method include: Investee December 31, 2021 Interest Chrome Deposit Corporation 50 % Daniel Ross Bridge, LLC 50 % Double G Coatings Company, Inc. 50 % Hibbing Development Company 24.1 % Hibbing Taconite Company(a) 14.7 % Patriot Premium Threading Services, LLC 50 % PRO-TEC Coating Company, LLC 50 % Strategic Investment Fund Partners II (b) 5.2 % Worthington Specialty Processing 49 % (a) Hibbing Taconite Company (Hibbing) is an unincorporated joint venture that is owned, in part, by Hibbing Development Company (HDC), which is accounted for using the equity method. Through HDC we are able to influence the activities of HTC, and as such, its activities are accounted for using the equity method. (b) Strategic Investment Fund Partners II is a limited partnership and in accordance with ASC Topic 323, the financial activities are accounted for using the equity method. In 2020, we recognized pre-tax gains on equity investee transactions of approximately $6 million on the sale of our 49 percent ownership interest in Feralloy Processing Company and $25 million for the step-up to fair value of our previously held investment in UPI. Dividends or partnership distributions received from equity investees were $2 million in 2021. There were none received in 2020 and $5 million received in 2019, respectively. U. S. Steel evaluates impairment of its equity method investments whenever circumstances indicate that a decline in value below carrying value is other than temporary. Under these circumstances, we would adjust the investment down to its estimated fair value, which then becomes its new carrying value.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	13. Property, Plant and Equipment December 31, (In millions) Useful Lives 2021 2020 Land and depletable property — $ 213 $ 237 Buildings 35-40 years 1,558 1,154 Machinery and equipment Steel producing 2-30 years 15,968 14,417 Transportation 3-40 years — 282 Other 5-30 years 94 92 Information technology 5-6 years 798 796 Assets under finance lease 5-15 years 160 113 Construction in process — 885 613 Total 19,676 17,704 Less accumulated depreciation and depletion 12,422 12,260 Net $ 7,254 $ 5,444 Amounts in accumulated depreciation and depletion for assets acquired under finance leases were $59 million and $40 million at December 31, 2021 and 2020, respectively.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	14. Goodwill and Intangible Assets Intangible assets are being amortized on a straight-line basis over their estimated useful lives and are detailed below: As of December 31, 2021 As of December 31, 2020 (In millions) Useful Gross Accumulated Net Gross Accumulated Impairment Accumulated Net Customer relationships 22 Years $ 413 $ 18 $ 395 $ 132 $ 55 $ 77 $ — Patents 5-15 Years 17 11 6 22 7 10 5 Energy Contract 2 Years 54 11 43 54 — 5 49 Other 4-15 Years — — — 14 5 9 — Total amortizable intangible assets $ 484 $ 40 $ 444 $ 222 $ 67 $ 101 $ 54 Amortization expense was $26 million and $8 million for years ended December 31, 2021 and December 31, 2020, respectively. We expect approximately $142 million in annual amortization expense through 2026 and approximately $301 million in remaining amortization expense thereafter. The carrying amount of acquired water rights with indefinite lives as of December 31, 2021 and December 31, 2020 totaled $75 million. Below is a summary of goodwill by segment for the twelve months ended December 31, 2021: (In millions) Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2020 $ — $ — $ 4 $ — $ 4 Additions — 916 — — 916 Balance at December 31, 2021 $ — $ 916 $ 4 $ — $ 920

Stock-Based Compensation Plans

Stock-Based Compensation Plans	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation Plans	15. 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), or its designee, under the 2005 Stock Incentive Plan (the 2005 Plan) and the 2016 Omnibus Incentive Compensation Plan, as amended and restated (the Omnibus Plan) (collectively the Plans). On April 26, 2016, the Company's stockholders approved the Omnibus Plan and authorized the Company to issue up to 7,200,000 shares of U. S. Steel common stock under the Omnibus Plan. The Company's stockholders authorized the issuance of an additional 6,300,000 shares under the Omnibus Plan on April 25, 2017, an additional 4,700,000 shares under the Omnibus Plan on April 28, 2020 and an additional 14,500,000 shares under the Omnibus Plan on April 27, 2021. While awards that were previously granted under the 2005 Plan remain outstanding, all future awards will be granted under the Omnibus Plan. As of December 31, 2021, there were 13,295,999 shares available for future grants under the Omnibus Plan. Generally, a share issued under the Omnibus Plan pursuant to an award other than a stock option will reduce the number of shares available under the Stock Plan by 1.78 shares. Shares related to awards under either plan (i) that are forfeited, (ii) that terminate without shares having been issued or (iii) for which payment is made in cash or property other than shares, are again available for awards under the Omnibus Plan. Shares delivered to U. S. Steel or withheld for purposes of satisfying the exercise price or tax withholding obligations are not available for future awards. The purpose of the Plans is to attract, retain and motivate employees and non-employee directors of outstanding ability, and to align their interests with those of the stockholders of U. S. Steel. The Committee administers the Plans, and under the Omnibus Plan may make grants of stock options, restricted stock units (RSUs), performance awards, and other stock-based awards. The following table summarizes the total stock-based compensation awards granted during the years 2021, 2020 and 2019: Stock Options Restricted Stock Units TSR Performance Awards ROCE Performance Awards (a) Performance-Based Restricted Stock Units 2021 171,000 1,891,481 306,930 485,900 676,954 2020 — 2,640,690 671,390 — — 2019 — 1,005,500 210,520 527,470 — (a) The ROCE awards granted in 2020 are not shown in the table because they were granted in cash. Stock-based compensation expense The following table summarizes the total compensation expense recognized for stock-based compensation awards: (In millions, except per share amounts) Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Stock-based compensation expense recognized: Cost of sales $ 14 $ 8 $ 9 Selling, general and administrative expenses 41 18 17 Decrease in net income 55 26 26 Decrease in basic earnings per share 0.21 0.13 0.15 Decrease in diluted earnings per share 0.20 0.13 0.15 As of December 31, 2021, total future compensation cost related to nonvested stock-based compensation arrangements was $53 million and the average period over which this cost is expected to be recognized is approximately 14 months. Stock options 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. Awards generally vest ratably over a three-year service period and have a term of ten years. Stock options are generally issued at the average market price of the underlying stock on the date of the grant. Upon exercise of stock options, shares of U. S. Steel stock are issued from treasury stock or from authorized, but unissued common stock. There were 171,000 performance-based stock options granted in 2021. There were no stock options granted in 2020 and 2019. 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. The 171,000 performance-based stock options granted in December 2021 do not become vested and exercisable until the Company's 20-trading day average closing stock price meets or exceeds the following stock price hurdles during the seven 20-trading day Average Closing Stock Price Achievement During 7-Year Period Beginning on Grant Date Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 % The following table shows a summary of the status and activity of stock options for the year ended December 31, 2021: Shares Weighted- Weighted- Aggregate Outstanding at January 1, 2021 2,046,236 $ 25.98 Granted 171,000 $ 23.47 Exercised (378,522) $ 17.56 Forfeited or expired (178,950) $ 47.53 Outstanding at December 31, 2021 1,659,764 $ 25.31 3.51 $ 4 Exercisable at December 31, 2021 1,488,764 $ 25.53 3.11 $ 3 Exercisable and expected to vest at December 31, 2021 1,659,764 $ 25.31 3.11 $ 4 The aggregate intrinsic value in the table above represents the total pretax intrinsic value (difference between our closing stock price on the last trading day of 2021 and the exercise price, multiplied by the number of in-the-money options). Intrinsic value changes are a function of the fair market value of our stock. The total intrinsic value of stock options exercised (i.e., the difference between the market price at exercise and the price paid by the employee to exercise the option) was $3 million during the year ended December 31, 2021 and immaterial during the years ended December 31, 2020 and December 31, 2019. The total amount of cash received by U. S. Steel from the exercise of options was $7 million during the year ended December 31, 2021 and immaterial during the year ended December 31, 2020. The related net tax benefit realized from the exercise of these options was immaterial in 2021 and 2020. Stock awards Compensation expense for nonvested stock awards is recorded over the vesting period based on the fair value at the date of grant. RSUs awarded as part of annual grants generally vest ratably over three years. Their fair value is the average market price of the underlying common stock on the date of grant. RSUs granted in connection with new-hire or retention awards generally cliff vest three years from the date of the grant. Total shareholder return (TSR) performance awards may vest at varying levels at the end of a three three three three Performance awards based on the return on capital employed (ROCE) metric were granted in equity in 2021 and 2019, and in cash in 2020. ROCE awards granted will be measured on a weighted average basis of the Company’s consolidated worldwide earnings (loss) before interest and income taxes, as adjusted, divided by consolidated worldwide capital employed, as adjusted, over a three For outstanding ROCE-based equity awards, weighted average ROCE is calculated based on the ROCE achieved in the first, second and third years of the performance period, weighted at 20 percent, 30 percent and 50 percent, respectively. The ROCE awards will payout 50 percent at the threshold level, 100 percent at the target level and 200 percent at the maximum level. Payouts for performance in between the threshold percentages will be interpolated. Compensation expense associated with the ROCE awards will be contingent based upon the achievement of the specified ROCE performance goals and will be adjusted on a quarterly basis to reflect the probability of achieving the ROCE metric. ROCE performance awards may vest at the end of a three In 2021, special performance-based restricted stock unit awards (PSUs) were granted to members of the Company’s executive leadership team. Shares are earned based on the achievement of certain pre-set quantitative performance criteria during the four The Chief Executive Officer was granted PSUs that vest with the following, equally weighted, performance metrics: (i) EBITDA margin expansion, (ii) greenhouse gas emissions intensity reduction, (iii) asset portfolio optimization, (iv) leverage metrics and (v) corporate relative valuation. Other members of the executive leadership team were granted PSUs that vest with performance criteria related to: (i) on time and on budget completion of the second mini mill (30% of the grant), (ii) EBITDA margin expansion (40% of the grant) and (iii) greenhouse gas emissions intensity reduction (30% of the grant). For the PSU awards, a payout is achievable at threshold (50% of target), target (100% of target) or maximum (200% of target) performance achievement. Payout amounts will be interpolated between the threshold, target and maximum amounts. The following table shows a summary of the performance awards outstanding as of December 31, 2021, and their fair market value on the respective grant date: Performance Period Fair Value Minimum Target Maximum 2021 - 2023 $ 30 — 1,458,144 2,916,288 2020 - 2022 $ 5 — 641,005 1,282,010 2019 - 2021 $ 16 — 615,477 1,230,954 The following table shows a summary of the status and activity of nonvested stock awards for the year ended December 31, 2021: Restricted TSR Performance (a) ROCE Performance (a) Performance-Based Restricted Stock Units (a) Total Weighted- Nonvested at January 1, 2021 3,515,725 918,564 666,736 — 5,101,025 $ 16.85 Granted 1,891,481 306,930 485,900 676,954 3,361,265 20.24 Vested (1,517,986) — — — (1,517,986) 19.01 Performance adjustment factor (b) — (69,483) (211,230) — (280,713) 47.83 Forfeited or expired (189,531) (34,308) (25,437) — (249,276) 14.43 Nonvested at December 31, 2021 3,699,689 1,121,703 915,969 676,954 6,414,315 $ 16.85 (a) The number of shares shown for the performance awards is based on the target number of share awards. (b) Consists of adjustments to vested performance awards to reflect actual performance. The adjustments were required since the original grants of the awards were at 100 percent of the targeted amounts and the awards vested at less than target. The following table presents information on RSUs and performance awards granted: 2021 2020 2019 Number of awards granted 3,361,265 3,312,080 1,743,490 Weighted-average grant-date fair value per share $ 20.24 $ 8.69 $ 24.46 During the years ended December 31, 2021, 2020, and 2019, the total fair value of shares vested was $29 million, $16 million, and $21 million, respectively.

Derivative Instruments

Derivative Instruments	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	16. Derivative Instruments U. S. Steel is exposed to foreign currency exchange rate risks in our European operations. USSE’s revenues are primarily in euros and costs are primarily in euros and U.S. dollars (USD). U. S. Steel uses foreign exchange forward sales contracts (foreign exchange forwards) with maturities no longer than 12 months to exchange euros for USD 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 did not designate euro foreign exchange forwards entered into prior to July 1, 2019 , as hedges; therefore, changes in their fair value were recognized immediately in the Consolidated Statements of Operations (mark-to-market accounting). For those contracts, U. S. Steel recognized changes in fair value immediately through earnings until all of the contracts matured in July 2020. The USSE and Flat-Rolled segments use hedge accounting for their foreign exchange forwards. The Mini Mill segment has not elected hedge accounting; therefore, the changes in the fair value of their foreign exchange forwards are recognized immediately in the Consolidated Statements of Operations (mark-to-market accounting). U. S. Steel may use fixed-price forward physical purchase contracts to partially manage our exposure to price risk related to the purchases of natural gas, zinc and tin used in the production process. Generally, forward physical purchase contracts qualify for the normal purchase and normal sales exceptions described in ASC Topic 815 and are not subject to mark-to-market accounting. U. S. Steel also uses financial swaps to protect from the commodity price risk associated with purchases of natural gas, zinc, tin, electricity, and iron ore pellets (commodity purchase swaps). We elected cash flow hedge accounting for domestic commodity purchase swaps for natural gas, zinc, tin, iron ore pellets and use mark-to-market accounting for electricity swaps and for commodity purchase swaps used in our European operations. In accordance with the guidance in ASC Topic 820 on fair value measurements and disclosures, the fair value of our foreign exchange forwards, commodity purchase swaps and sales swaps 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. The table below shows the outstanding swap quantities used to hedge forecasted purchases and sales as of December 31, 2021, and December 31, 2020: Hedge Contracts Classification December 31, 2021 December 31, 2020 Natural gas (in mmbtus) Commodity purchase swaps 40,498,000 38,801,400 Tin (in metric tons) Commodity purchase swaps 1,648 812 Zinc (in metric tons) Commodity purchase swaps 7,167 25,361 Electricity (in megawatt hours) Commodity purchase swaps 810,720 760,320 Iron ore pellets (in metric tons) Commodity purchase swaps 30,000 — Iron ore pellets (in metric tons) Zero-cost collars 1,296,000 — Hot-rolled coils (in tons) Sales swaps 157,120 120,000 Foreign currency (in millions of euros) Foreign exchange forwards €308 €242 Foreign currency (in millions of dollars) Foreign exchange forwards $2 — The following summarizes the fair value amounts included in our Consolidated Balance Sheets as of December 31, 2021, and December 31, 2020: (In millions) Designated as Hedging Instruments Balance Sheet Location December 31, 2021 December 31, 2020 Sales swaps Accounts receivable $ 10 $ — Sales swaps Accounts payable 30 26 Sales swaps Investments and long-term receivables 1 — Commodity purchase swaps Accounts receivable 17 5 Commodity purchase swaps Accounts payable 29 10 Commodity purchase swaps Investments and long-term receivables 1 — Commodity purchase swaps Other long-term liabilities 4 — Foreign exchange forwards Accounts receivable 15 — Foreign exchange forwards Accounts payable — 18 Not Designated as Hedging Instruments Commodity purchase swaps Accounts receivable 5 — Commodity purchase swaps Investments and long-term receivables 5 1 The table below summarizes the effect of hedge accounting on AOCI and amounts reclassified from AOCI into earnings for 2021, 2020, and 2019: (Loss) Gain on Derivatives in AOCI Amount of (Loss) Gain Recognized in Income (In millions) 2021 2020 2019 Location of Reclassification from AOCI (a) 2021 2020 2019 Sales swaps $ 7 $ (26) $ 1 Net sales $ (170) $ — $ (1) Commodity purchase swaps (11) 17 (6) Cost of sales (b) 57 (24) (19) Foreign exchange forwards 33 (17) 1 Cost of sales (3) (7) (1) (a) The earnings impact of our hedging instruments substantially offsets the earnings impact of the related hedged items resulting in immaterial ineffectiveness. (b) Costs for commodity purchase swaps are recognized in cost of sales as products are sold. The table below summarizes the impact of derivative activity where hedge accounting has not been elected on our Consolidated Statements of Operations for 2021, 2020 and 2019: Amount of (Loss) Gain Recognized in Income (In millions) Consolidated Statement of Operations Location 2021 2020 2019 Commodity purchase swaps Cost of sales 19 (1) — Foreign exchange forwards Other financial costs 2 — 17

Debt

Debt	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	17. Debt December 31, (In millions) Issuer/Borrower Interest Maturity 2021 2020 2037 Senior Notes U. S. Steel 6.650 2037 $ 350 $ 350 2029 Senior Secured Notes Big River Steel 6.625 2029 720 — 2029 Senior Notes U. S. Steel 6.875 2029 750 — 2026 Senior Notes U. S. Steel 6.250 2026 — 650 2026 Senior Convertible Notes U. S. Steel 5.000 2026 350 350 2025 Senior Notes U. S. Steel 6.875 2025 — 750 2025 Senior Secured Notes U. S. Steel 12.000 2025 — 1,056 Arkansas Teacher Retirement System Notes Payable Big River Steel 5.500 - 7.750 2023 — — Export-Import Credit Agreement U. S. Steel Variable 2021 — 180 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2024 - 2050 647 717 Environmental Revenue Bonds Big River Steel 4.500- 4.750 2049 752 — Finance leases and all other obligations U. S. Steel Various 2021-2029 67 81 Finance leases and all other obligations Big River Steel Various 2021-2031 122 — ECA Credit Agreement U. S. Steel Variable 2031 136 113 Credit Facility Agreement U. S. Steel Variable 2024 — 500 Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — 368 USSK credit facilities U. S. Steel Kosice Variable 2024 — — Total debt 3,894 5,115 Less unamortized discount, premium and debt issuance costs 3 228 Less short-term debt, long-term debt due within one year, and short-term issuance costs 28 192 Long-term debt $ 3,863 $ 4,695 The following is a summary of debt repayments made during the twelve months ended December 31, 2021: Twelve Months Ended December 31, 2021 Debt Instrument (in Millions) Date Debt Extinguished Arkansas Teacher Retirement System Notes Payable Fourth quarter 2021 106 Environmental Revenue Bonds (U. S. Steel) Fourth quarter 2021 70 Finance leases and all other obligations (e) Fourth quarter 2021 46 6.250% Senior Notes due 2026 (d) Fourth quarter 2021 230 6.250% Senior Notes due 2026 (a) Third quarter 2021 370 6.875% Senior Notes due 2025 (a) Third quarter 2021 718 6.625% 2029 Senior Secured Notes (a) Third quarter 2021 180 6.250% Senior Notes due 2026 Second quarter 2021 18 6.875% Senior Notes due 2025 Second quarter 2021 14 12.000% 2025 Senior Secured Notes (b) First quarter 2021 1,056 6.875% Senior Notes due 2025 First quarter 2021 18 6.250% Senior Notes due 2026 First quarter 2021 32 Environmental Revenue Bonds (U. S. Steel) First quarter 2021 89 Export-Import Credit Agreement (c) First quarter 2021 180 Total $ 3,127 (a) During the three months ended September 30, 2021, there were redemption premiums paid of $28 million and a net gain of $5 million for the write-off of unamortized acquisition-related fair value adjustment, discounts, and debt issuance costs as a result of these debt repayments. (b) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $181 million and $71 million, respectively related to the repayment. (c) Export-Import Credit Agreement was terminated in the first quarter of 2021. There were approximately $3 million in non-cash debt extinguishment costs associated with the repayment. (d) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $7 million and $2 million, respectively, related to the repayment. (e) Includes BRS Mortgage, Fairfield Caster Lease, and BRS Stonebriar Financing; extinguishment costs associated with this debt were immaterial. 2029 Senior Notes On February 11, 2021, U. S. Steel issued $750 million aggregate principal amount of 6.875% Senior Notes due 2029 (2029 Senior Notes). U. S. Steel received net proceeds of approximately $739 million after fees of approximately $11 million related to underwriting and third-party expenses. The net proceeds from the issuance of the 2029 Senior Notes, together with the proceeds of our recent common stock issuance were used to redeem all of our outstanding 2025 Senior Secured Notes. The 2029 Senior Notes will pay interest semi-annually in arrears on March 1 and September 1 of each year beginning on September 1, 2021, and will mature on March 1, 2029, unless earlier redeemed or repurchased. On and after March 1, 2024, the Company may redeem the 2029 Senior Notes at its option, at any time in whole or from time to time in part, at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the 2029 Senior Notes, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on March 1 of each of the years indicated below. Year Redemption Price 2024 103.438 % 2025 101.719 % 2026 and thereafter 100.000 % At any time prior to March 1, 2024, U. S. Steel may also redeem the 2029 Senior Notes, at our option, in whole or in part, or from time to time, at a price equal to 100 percent of the principal amount of the 2029 Senior Notes to be redeemed plus a "make-whole" premium set forth in the indenture and accrued and unpaid interest, if any. At any time prior to March 1, 2024 we may also purchase up to 35% of the original aggregate principal amount of the 2029 Senior Notes at 106.875%, plus accrued and unpaid interest, if any, up to, but excluding the applicable date of redemption, with proceeds from equity offerings. Similar to our other senior notes, the indenture governing the 2029 Senior Notes restricts our ability to create certain liens, to enter into sale leaseback transactions and to consolidate, merge, transfer or sell all, or substantially all of our assets. It also contains provisions requiring that U. S. Steel make an offer to purchase the 2029 Senior Notes from holders upon a change of control under certain specified circumstances, as well as other customary provisions. 2029 Senior Secured Notes On September 18, 2020, Big River Steel's indirect subsidiaries, Big River Steel LLC and BRS Finance Corp. (Issuers), issued $900 million in aggregate principal amount of 6.625% Senior Secured Notes (Green Bonds) (2029 Senior Secured Notes). The 2029 Senior Secured Notes pay interest semi-annually in arrears on January 31 and July 31 of each year and will mature on January 31, 2029, unless earlier redeemed or repurchased. On and after September 15, 2023, the Issuers may redeem the 2029 Senior Secured Notes at their option, at any time in whole or from time to time in part, at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the Notes, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on September 15 of each of the years indicated below. Year Redemption Price 2023 103.313 % 2024 101.656 % 2025 and thereafter 100.000 % At any time prior to September 15, 2023, the Issuers may at their option on one or more occasions redeem up to $90 million of the Notes during each twelve-month period commencing with September 18, 2020 at a redemption price of 103.00% of the principal amount thereof, plus accrued and unpaid interest. The obligations under the 2029 Senior Secured Notes are fully and unconditionally guaranteed, jointly and severally, on a secured basis by the Issuers’ parent company, BRS Intermediate Holdings LLC (BRS Intermediate), which is a direct subsidiary of Big River Steel, and by all future direct and indirect wholly owned domestic subsidiaries of the Issuers. Additionally, the 2029 Senior Secured Notes and related guarantees are secured by (i) first priority liens on most of the tangible and intangible assets of the Issuers and the guarantors and all of the equity interests of the Issuers held by BRS Intermediate (shared in equal priority with each other pari passu lien secured party) (ii) and second priority liens on accounts receivable, inventory and certain other related assets of the Issuers and the guarantors (shared in equal priority with each other pari passu lien secured party). If the Issuers or BRS Intermediate experience specified change in control events, the Issuers must make an offer to purchase the 2029 Senior Secured Notes. If the Issuers sell assets under specified circumstances, the Issuers must make an offer to purchase the 2029 Senior Secured Notes at a price equal to 100% of the aggregate principal amount plus accrued and unpaid interest. The Indenture also limits the ability of the Issuers and their restricted subsidiaries to: incur or guarantee additional indebtedness; pay dividends and make other restricted payments; make investments; consummate certain asset sales; engage in transactions with affiliates; grant or assume liens; and consolidate, merge or transfer all or substantially all of their assets. The Indenture also includes other customary events of default. Big River Steel Environmental Revenue Bonds - Series 2019 On May 31, 2019, Arkansas Development Finance Authority (ADFA) issued $487 million of tax-exempt bonds and loaned 100% of the proceeds to Big River Steel LLC under a bond financing agreement to finance the expansion of Big River Steel's electric arc furnace steel mill and fund the issuance cost of the bonds (2019 ADFA Bonds). The 2019 ADFA Bonds accrue interest at the rate of 4.50% per annum payable semiannually on March 1 and September 1 of each year with a final maturity of September 1, 2049. The 2019 ADFA Bonds are subject to optional redemption during the periods and at the redemption prices shown below plus, in each case, accrued interest. Year Redemption Price September 1, 2026 to August 31, 2027 103.000 % September 1, 2027 to August 31, 2028 102.000 % September 1, 2028 to August 31, 2029 101.000 % On and after September 1, 2029 100.000 % Prior to September 1, 2026, the 2019 ADFA Bonds are not redeemable. The 2019 ADFA Bonds are fully and unconditionally guaranteed on a senior secured basis, jointly and severally, by BRS Intermediate, BRS Finance Corp. and all future direct and indirect wholly owned domestic subsidiaries of Big River Steel LLC, and secured by first priority liens on most of the tangible and intangible assets and second priority liens on accounts receivable, inventory and certain other related assets of BRS Intermediate. The 2019 ADFA Bonds are subject to certain mandatory sinking fund redemption provisions beginning in 2040, as well as extraordinary mandatory redemption, at a redemption price equal to 100% of the principal amount thereof plus accrued interest to the date fixed for redemption, from surplus funds at the earlier of the completion of the tax-exempt project or expiration of a certain period for construction financings, and upon an event of taxability. The 2019 ADFA Bonds are subject to substantially similar asset sale offer and change of control offer provisions, affirmative and negative covenants, events of default and remedies as the Indenture governing the 2029 Senior Secured Notes. Big River Steel Environmental Revenue Bonds - Series 2020 On September 10, 2020, ADFA issued $265 million of tax-exempt bonds with a green bond designation and loaned 100% of the proceeds to Big River Steel LLC under a bond financing agreement to finance or refinance the expansion of Big River Steel's electric arc furnace steel mill and fund the issuance cost of the bonds (2020 ADFA Bonds). The 2020 ADFA Bonds accrue interest at 4.75% per annum payable semi-annually on March 1 and September 1 of each year with final maturity on September 1, 2049. The 2020 ADFA Bonds are subject to optional redemption during the periods and at the redemption prices shown below, plus, in each case accrued interest. Year Redemption Price September 1, 2027 to August 31, 2028 103.000 % September 1, 2028 to August 31, 2029 102.000 % September 1, 2029 to August 31, 2030 101.000 % On and after September 1, 2030 100.000 % At any time prior to September 1, 2027, Big River Steel LLC may also redeem the 2020 ADFA Bonds, at its option, in whole or in part, or from time to time, at a price equal to 100 percent of the principal amount of the 2020 ADFA Bonds to be redeemed plus a "make-whole" premium set forth in the indenture and accrued and unpaid interest to the date fixed for redemption. The 2020 ADFA Bonds are fully and unconditionally guaranteed, jointly and severally, on a secured basis by certain of Big River Steel's subsidiaries and subject to first priority liens and second priority liens on certain Big River Steel collateral. The 2020 ADFA Bonds are subject to substantially similar asset sale offer and change of control offer provisions, affirmative and negative covenants, events of default and remedies as the Indenture governing the 2029 Senior Secured Notes. Arkansas Teacher Retirement System Notes Payable Big River Steel entered into three financing agreements with the Arkansas Teacher Retirement System during 2018 and 2019. The interest rates on the notes range from 5.50% to 7.75% at present. Interest on these agreements may be paid-in-kind through the respective dates of maturity and therefore requires no interim debt service by Big River Steel prior to the date of maturity or early repayment, as the case may be. One such agreement has the benefit of a pledge of future income streams generated through an anticipated monetization of recycling tax credits provided by the State of Arkansas in conjunction with the expansion of Big River Steel. Big River Steel may prepay amounts owed under these agreements at any time without penalty. During the fourth quarter of 2021, Big River Steel repaid all of the financing agreements with the Arkansas Teacher Retirement System. The principal amount was approximately $106 million in aggregate. As of December 31, 2021, there are no outstanding balances for these financing agreements. Big River Steel — Sustainability Linked ABL Facility On July 23, 2021, Big River Steel entered into an amendment to its senior secured asset-based revolving credit facility (Big River Steel ABL Facility), which extended the maturity by five years and added sustainability targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. The Big River Steel ABL Facility is secured by first-priority liens on accounts receivable and inventory and certain other assets and second priority liens on most tangible and intangible assets of Big River Steel in each case subject to permitted liens. The Big River Steel ABL Facility provides for borrowings for working capital and general corporate purposes in an amount equal up to the lesser of (a) $350 million and (b) a borrowing base calculated based on specified percentages of eligible accounts receivables and inventory, subject to certain adjustments and reserves. The Big River Steel ABL Facility matures on July 23, 2026. There were no outstanding borrowings at December 31, 2021. Availability under the Big River Steel ABL Facility, pursuant to the available borrowing base was $350 million at December 31, 2021. The Big River Steel ABL Facility provides for borrowings at interest rates based on defined, short-term market rates plus a spread based on availability. The Big River Steel ABL Facility also requires a commitment fee on the unused portion of the Big River Steel ABL Facility, determined quarterly based on Big River Steel LLC's utilization levels. Big River Steel LLC must maintain a fixed charge coverage ratio of at least 1.00 to 1.00 for the most recent twelve consecutive months when availability under the Big River Steel ABL Facility is less than the greater of ten percent of the borrowing base availability and $13 million. Based on the most recent four quarters as of December 31, 2021, Big River Steel would have met the fixed charge coverage ratio test. The Big River Steel ABL Facility includes affirmative and negative covenants that are customary for facilities of this type. The Big River Steel ABL Facility also includes customary events of default. U. S. Steel — Sustainability Linked Credit Facility Agreement The Fifth Amended and Restated Credit Facility Agreement (Credit Facility Agreement) was amended on July 23, 2021 to include targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. In addition to the new sustainability link, the Credit Facility Agreement was amended to reduce the facility size to $1.75 billion from $2 billion, which supports the Company’s current footprint and helps optimize its global liquidity position. As of December 31, 2021, there were approximately $4 million of letters of credit issued, and no loans drawn under the Credit Facility Agreement. The availability under the Credit Facility Agreement was $1.746 billion as of December 31, 2021. 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 Credit Facility Agreement is less than the greater of ten percent of the total aggregate commitments and $175 million. Based on the most recent four quarters as of December 31, 2021, the Company would have met the fixed charge coverage ratio test. U. S. Steel Košice ( USSK) Credit Facilities On September 29, 2021, USSK entered into a €300 million (approximately $340 million) unsecured sustainability linked credit agreement (USSK Credit Agreement), replacing the previous €460 million credit facility agreement. The USSK Credit Agreement matures in 5 years and contains sustainability targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. At December 31, 2021, USSK had no borrowings under the USSK Credit Agreement. At December 31, 2021, USSK had no borrowings under its €20 million credit facility (approximately $23 million) (USSK Credit Facility) and the availability was approximately $13 million due to approximately $9 million of customs and other guarantees outstanding. Debt Maturities – Aggregate maturities of debt are as follows (in millions): 2022 2023 2024 2025 2026 Later Total $ 28 $ 48 $ 88 $ 14 $ 500 $ 3,217 $ 3,895

Pensions and Other Benefits

Pensions and Other Benefits	12 Months Ended
	Dec. 31, 2021
Retirement Benefits [Abstract]
Pensions and Other Benefits	18. Pensions and Other Benefits U. S. Steel has defined contribution or multi-employer retirement benefits for more than three-quarters of its employees in the United States and non-contributory defined benefit pension plans covering the remaining employees. Benefits under the defined benefit pension plans are based upon years of service and final average pensionable earnings, with a minimum benefit based upon years of service. In addition, pension benefits for most non-represented employees under these plans are based upon a percent of total career pensionable earnings. Effective December 31, 2015, non-represented participants in the defined benefit plan no longer accrue additional benefits under the plan. For those non-represented employees without defined benefit coverage (defined benefit pension plan was closed to new participants in 2003) and those for which the defined benefit plan was frozen, the Company also provides in the defined contribution plans (401(k) plans) a retirement account benefit based on salary and attained age. Most non-represented employees also participate in the 401(k) plans whereby the Company matches a certain percentage of salary based on the amount contributed by the participant. At December 31, 2021, more than two-thirds of U. S. Steel’s represented employees in the United States are covered by the Steelworkers Pension Trust (SPT), a multi-employer pension plan, to which U. S. Steel contributes on the basis of a fixed dollar amount for each hour worked. On November 8, 2021, U. S. Steel entered into a commitment agreement with Banner Life Insurance Company and William Penn Life Insurance Company of New York (the “Insurers”) and State Street Global Advisors Trust Company, as independent fiduciary to the United States Steel Corporation Plan for Employee Pension Benefits (Revision of 2003), where U. S. Steel will purchase group annuity contracts that will transfer approximately $284 million of its pension plan obligations to the Insurers. The purchase of the group annuity contracts will be funded directly by the assets of the pension plan. The purchase results in the transfer of administrative and benefit-paying responsibilities for approximately 17,800 U.S. retirees and beneficiaries to the Insurers. The Insurers will begin paying benefits for certain retirees and beneficiaries in the Plan on January 1, 2022. There will be no change to the pension benefits for any retirees and beneficiaries as a result of the transaction. As a result of the transaction, the Corporation recognized a non-cash pension settlement charge of approximately $93 million. This amount was reclassified to earnings through net Interest and other financial costs from accumulated other comprehensive loss. In addition during 2021, the Company recorded termination charges of approximately $34 million in pensions and $17 million in other benefits related to the planned sale of a component within the flat-roll segment. These amounts were recorded to earnings through restructuring and other costs. In February of 2020, U. S. Steel acquired the remaining 50% ownership of its joint venture with USS/POSCO Industries (UPI) and its associated benefit plans. Upon acquisition, UPI's defined benefit pension and other benefit liability was estimated on a net basis at $8 million and $55 million, respectively. On November 13, 2018, the USW ratified successor four U. S. Steel’s defined benefit retiree health care and life insurance plans (Other Benefits) cover the majority of its represented employees in the United States upon their retirement. Health care benefits are provided for Medicare and pre-Medicare retirees, with Medicare retirees largely enrolled in Medicare Advantage Plans. Both are subject to various cost sharing features, and in most cases domestically, an employer cap on total costs. The Other Benefits plan was closed to represented employees hired or rehired under certain conditions on or after January 1, 2016. Per an amendment effective June 30, 2014 to the retiree medical and retiree life insurance plan, benefits for non-represented employees who retired after December 31, 2017 were eliminated. The majority of U. S. Steel’s European employees are covered by government-sponsored programs into which U. S. Steel makes required contributions. Also, U. S. Steel sponsors defined benefit plans for most European employees covering benefit payments due to employees upon their retirement, some of which are government mandated. These same employees receive service awards throughout their careers based on stipulated service and, in some cases, age and service. U. S. Steel uses a December 31 measurement date for its plans and may have an interim measurement date if significant events occur. Details relating to pension benefits and Other Benefits are below. Pension Benefits Other Benefits (In millions) 2021 2020 2021 2020 Change in benefit obligations Benefit obligations at January 1 $ 6,186 $ 5,822 $ 1,841 $ 1,876 Service cost 53 51 11 12 Interest cost 163 193 50 63 UPI acquisition — 246 — 56 Actuarial losses (gains) (202) 400 (171) (23) Exchange rate loss (3) 3 — — Settlements, curtailments and termination benefits (358) 4 19 4 Benefits paid (417) (533) (130) (147) Benefit obligations at December 31 $ 5,422 $ 6,186 $ 1,620 $ 1,841 Change in plan assets Fair value of plan at January 1 $ 6,035 $ 5,406 $ 2,111 $ 2,025 Actual return on plan assets 394 922 70 219 UPI acquisition — 238 — 1 Asset reversion — — (4) (38) Employer contributions — — 2 1 Settlements (380) — — — Benefits paid from plan assets (417) (531) (85) (97) Fair value of plan assets at December 31 $ 5,632 $ 6,035 $ 2,094 $ 2,111 Funded status of plans at December 31 210 (151) 474 270 For Pension Benefits, the largest contributor to the actuarial gain in 2021 was the increase in the discount rate from 2.72% at December 31, 2020 to 3.01% at December 31, 2021. In 2020, the largest contributor of actuarial loss was the decrease in the discount rate from 3.35% at December 31, 2019 to 2.72% at December 31, 2020. This loss was partially offset by a change in mortality assumptions. For Other Benefits, the largest contributor to the actuarial gain in 2021 was attributable to reductions in future health care costs and the increase in the discount rate from 2.80% at December 31, 2020 to 3.11% at December 31, 2021. In 2020, the largest contributor of actuarial gain was attributable to reductions in future health care costs. The gain was partially offset by a decrease in the discount rate from 3.43% at December 31, 2019 to 2.80% at December 31, 2020. Amounts recognized in accumulated other comprehensive loss: 2021 (In millions) 12/31/2020 Amortization Activity 12/31/2021 Pensions Prior Service Cost $ 14 $ (2) $ — $ 12 Actuarial Losses 1,764 (231) (237) 1,296 Other Benefits Prior Service Credit (103) 29 — (74) Actuarial Gains (556) 23 (160) (693) As of December 31, 2021 and 2020, the following amounts were recognized in the Consolidated Balance Sheet: Pension Benefits Other Benefits (In millions) 2021 2020 2021 2020 Noncurrent assets (a) 252 12 535 326 Current liabilities (1) (9) (3) (4) Noncurrent liabilities (41) (154) (59) (52) Accumulated other comprehensive loss (b) 1,308 1,778 (767) (659) Net amount recognized $ 1,518 $ 1,627 $ (294) $ (389) (a) Included in noncurrent assets for Other Benefits are $41 million of expected retiree medical and life insurance payments for the next twelve months. (b) Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715 at December 31, 2021 and December 31, 2020, respectively, are reflected net of tax of $531 million and $678 million respectively, on the Consolidated Statements of Stockholders’ Equity. The Accumulated Benefit Obligation (ABO) for all defined benefit pension plans was $5,274 million and $5,979 million at December 31, 2021 and 2020, respectively. December 31, (In millions) 2021 2020 Information for pension plans with an accumulated benefit obligation in excess of plan assets: Aggregate accumulated benefit obligations (ABO) $ (294) $ (5,979) Aggregate projected benefit obligations (PBO) (309) (6,186) Aggregate fair value of plan assets 268 6,035 The aggregate PBO in excess of plan assets reflected above is included in the payroll and benefits payable and employee benefits lines on the Consolidated Balance Sheet. Following are the details of net periodic benefit costs related to Pension and Other Benefits: Pension Benefits Other Benefits (In millions) 2021 2020 2019 2021 2020 2019 Components of net periodic benefit cost (credits): Service cost $ 53 $ 51 $ 44 $ 11 $ 12 $ 13 Interest cost 163 193 237 50 63 91 Expected return on plan assets (361) (333) (324) (81) (80) (79) Amortization - prior service costs (credits) 2 2 2 (29) (6) 29 - actuarial losses (gains) 132 145 132 (23) (16) 3 Net periodic benefit cost, excluding below (11) 58 91 (72) (27) 57 Multiemployer plans (a) 75 76 77 — — — Settlement, termination and curtailment losses 135 11 11 19 4 — Net periodic benefit cost (credits) $ 199 $ 145 $ 179 $ (53) $ (23) $ 57 (a) Primarily represents pension expense for the SPT covering USW employees hired from National Steel Corporation and new USW employees hired after May 21, 2003. Net periodic benefit (credits) for pensions and Other Benefits is projected to be approximately $(7) million and approximately $(114) million, respectively, in 2022. The pension cost projection includes approximately $74 million of contributions to the SPT. Weighted average assumptions used to determine the benefit obligation at December 31 and net periodic benefit cost for the year ended December 31 are detailed below. Pension Benefits Other Benefits 2021 2020 2021 2020 U.S. and Europe U.S. and Europe U.S. U.S. Actuarial assumptions used to determine benefit obligations at December 31: Discount rate 3.01 % 2.72 % 3.11 % 2.80 % Increase in compensation rate 2.60 % 2.62 % N/A N/A Pension Benefits Other Benefits 2021 2020 2019 2021 2020 2019 U.S. and Europe U.S. and Europe U.S. and Europe U.S. U.S. U.S. Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31: Discount rate 2.72 % 3.35 % 4.41 % 2.80 % 3.42 % 4.47 % Expected annual return on plan assets 6.82 % 6.47 % 6.50 % 4.25 % 4.25 % 4.25 % Increase in compensation rate 2.60 % 2.62 % 2.60 % N/A N/A N/A The discount rate reflects the current rate at which the pension and Other Benefit liabilities could be effectively settled at the measurement date. In 2017, we refined our discount rate determination process for our U.S. plans by using a bond matching approach to select specific bonds that would satisfy our projected benefit payments. We believe the bond matching approach more closely reflects the process we would employ to settle our pension and other benefits obligations. For our European pension plan, the discount rate is determined using data published by European Central Bank and underlying data provided by EuroMTS Ltd. The discount rate assumptions are updated annually. 2021 2020 Assumed health care cost trend rates at December 31: U.S. U.S. Health care cost trend rate assumed for next year 5.75% 6.50% Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50% 4.50% Year that the rate reaches the ultimate trend rate 2029 2029 U. S. Steel reviews its actual historical rate experience and expectations of future health care cost trends to determine the escalation of per capita health care costs under U. S. Steel’s benefit plans. About three quarters of our costs for the domestic USW participants’ retiree health benefits in the Company’s main domestic benefit plan are limited to a per capita dollar maximum calculation based on 2006 base year actual costs incurred under the main U. S. Steel benefit plan for USW participants (cost cap). The full effect of the cost cap is expected to be realized around 2028. After 2028, the Company’s costs for a majority of USW retirees and their dependents are expected to remain fixed and as a result, the cost impact of health care escalation for the Company is projected to be limited for this group. Plan Assets ASC Topic 820 establishes a single definition of fair value, creates a three-tier hierarchy as a framework for measuring fair value based on inputs used to value the Plan's investments, and requires additional disclosure about fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (level 1) and the lowest priority to unobservable inputs (level 3). The three levels of the fair value hierarchy are summarized below: • Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Plan has the ability to access. • Level 2 – Inputs to the valuation methodology include: ◦ Quoted prices for similar assets or liabilities in active markets; ◦ Quoted prices for identical or similar assets or liabilities in inactive markets; ◦ Inputs other than quoted prices that are observable for the asset or liability; ◦ Inputs that are derived principally from or corroborated by observable market data by correlation or other means If the asset or liability has a specified (contractual) term, the level 2 input must be observable for substantially the full term of the asset or liability. • Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. An instrument’s level is based on the lowest level of any input that is significant to the fair value measurement. Valuation techniques maximize the use of relevant observable inputs and minimize the use of unobservable inputs. The following is a description of the valuation methodologies used for assets measured at fair value. There have been no changes in the methodologies used at December 31, 2021 and 2020. Short-term investments are valued at amortized cost which approximates fair value due to the short-term maturity of the instruments. Equity securities - U.S. & International are valued at the closing price reported on the active exchange on which the individual securities are traded. U.S. and Non U.S. government bonds are valued using pricing models maximizing the use of observable inputs for similar securities. Corporate U.S. & Non U.S. bonds are also valued using pricing models maximizing the use of observable inputs for similar securities, which includes basing value on yields currently available on comparable securities of issuers with similar credit ratings. When quoted prices are not available for identical or similar bonds, the bond is valued under a discounted cash flow approach that maximizes observable inputs, such as current yields of similar instruments, but includes adjustments for certain risks that may not be observable, such as credit and liquidity risks. Mortgage and asset-backed securities are valued using quotes from a broker dealer. Private equities and real estate are valued using information provided by external managers for each individual investment held in the fund or using NAV (net asset value) as a practical expedient. Timberland investments are valued at their appraised value. Mineral Interests and other alternatives are valued at the present value of estimated future cash flows discounted at estimated market rates for assets of similar quality and duration. The fair value of U. S. Steel's pension plan assets by asset category at December 31 were as follows (in millions): 2021 2020 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 433 $ — $ — $ — $ 433 $ 306 $ — $ — $ — $ 306 International companies 183 — — — 183 177 — — — 177 Total equity 616 — — — 616 483 — — — 483 Fixed Income Corporate Bonds - U.S. — 1,405 — — 1,405 — 1,514 — — 1,514 Corporate Bonds - Non-U.S. — 251 — — 251 — 252 — — 252 U.S. government and agencies — 426 — — 426 — 202 — — 202 Non-U.S. government — 78 — — 78 — 97 — — 97 Mortgage and asset-backed securities — 1 — — 1 — 213 — — 213 Total fixed income — 2,161 — — 2,161 — 2,278 — — 2,278 Alternatives Timberlands — — — 268 268 — — 269 — 269 Mineral Interests and other alternatives — — 22 9 31 — — 19 — 19 Private equity — — — 259 259 — — — 231 231 Real estate — — 32 187 219 — — 36 205 241 Total alternatives — — 54 723 777 — — 324 436 760 Commingled Funds — — — 1,964 1,964 — — — 2,289 2,289 Short-Term Investments 117 — — — 117 173 — — — 173 Other (b) (3) — — — (3) 52 — — — 52 Total assets at fair value $ 730 $ 2,161 $ 54 $ 2,687 $ 5,632 $ 708 $ 2,278 $ 324 $ 2,725 $ 6,035 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The following table sets forth a summary of changes in the fair value of U. S. Steel’s Pension plan Level 3 assets for the years ended December 31, 2021 and 2020: Level 3 assets only (In millions) 2021 2020 Balance at beginning of period $ 324 $ 317 Transfers in and/or out of Level 3 (269) — Actual return on plan assets: Realized gain 3 2 Net unrealized loss 2 (9) Purchases, sales, issuances and settlements: Purchases 24 17 Sales (30) (3) Balance at end of period $ 54 $ 324 The fair value of U. S. Steel's Other Benefits plan assets by asset category at December 31 were as follows (in millions): 2021 2020 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 186 $ — $ — $ — $ 186 $ 77 $ — $ — $ — $ 77 International companies 97 — — — 97 27 — — — 27 Total equity 283 — — — 283 104 — — — 104 Fixed Income Corporate Bonds - U.S. — 718 — — 718 — 1,121 — — 1,121 Corporate Bonds - Non-U.S. — 191 — — 191 — 231 — — 231 U.S. government and agencies — 198 — — 198 — 365 — — 365 Non-U.S. government — 17 — — 17 — 9 — — 9 Mortgage and asset-backed securities — 9 — — 9 — 31 — — 31 Total fixed income — 1,133 — — 1,133 — 1,757 — — 1,757 Alternatives Timberlands — — — 35 35 — — 35 — 35 Other alternatives — — 39 2 41 — — — — — Private equity — — — 59 59 — — — 48 48 Real estate — — — 26 26 — — — 29 29 Total alternatives — — 39 122 161 — — 35 77 112 Commingled Funds — — — 434 434 — — — — — Short-Term Investments 71 — — — 71 102 — — — 102 Other (b) 12 — — — 12 36 — — — 36 Total assets at fair value $ 366 $ 1,133 $ 39 $ 556 $ 2,094 $ 242 $ 1,757 $ 35 $ 77 $ 2,111 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The following table sets forth a summary of changes in the fair value of U. S. Steel’s Other Benefits plan Level 3 assets for the years ended December 31, 2021 and 2020: Level 3 assets only (In millions) 2021 2020 Balance at beginning of period $ 35 $ 35 Transfers in and/or out of Level 3 (35) — Actual return on plan assets: Realized gain — — Net unrealized loss 1 — Purchases, sales, issuances and settlements: Purchases 39 2 Sales (1) (2) Balance at end of period $ 39 $ 35 U. S. Steel’s investment strategy for its U.S. pension and Other Benefits plan assets provides for a diversified mix of high quality bonds, public equities and selected smaller investments in private equities, private credit, timber and mineral interests. For its U.S. pension, U. S. Steel has a target allocation for plan assets of 50 percent in corporate bonds, government bonds and mortgage, private credit, and asset-backed securities. The balance is invested in equity securities, timber, private equity and real estate partnerships. U. S. Steel believes that returns on equities over the long term will be higher than returns from fixed-income securities as actual historical returns from U. S. Steel’s trusts have shown. Returns on bonds tend to offset some of the short-term volatility of stocks. Both equity and fixed-income investments are made across a broad range of industries and companies (both domestic and foreign) to provide protection against the impact of volatility in any single industry as well as company specific developments. U. S. Steel will use a 6.90 percent assumed rate of return on assets for the development of net periodic cost for the main defined benefit pension plan in 2022. Actual returns since the inception of the plan have exceeded this 6.90 percent rate and while recent annual returns have been volatile, it is U. S. Steel’s expectation that rates will achieve this level in future periods. The UPI investment strategy for its pension plan is to minimize the volatility of the value of pension assets relative to obligations and to ensure assets are sufficient to pay plan benefits. To achieve this strategy, UPI has a liability driven allocation of 60 percent in fixed income with the balance primarily invested in return seeking U.S. and global equity. UPI will use a 5.35 percent assumed rate of return on assets for the development of net periodic cost for the UPI defined benefit pension plan in 2022. For its Other Benefits plan, U. S. Steel is employing a liability driven investment strategy. The plan assets are allocated to match the plan cash flows with maturing investments. To achieve this strategy, U. S. Steel has a target allocation for plan assets of 72 percent in fixed income and private credit. The balance is primarily invested in equity securities, timber, private equity and real estate partnerships. U. S. Steel will use a 4.50 percent assumed rate of return on assets for the development of net periodic cost for its Other Benefit plans for 2022. The 2022 assumed rate of return was updated after a review of capital market forecasted returns based on target allocations. As a result, the expected asset return for 2022 was increased to 4.50 percent from the rate of return used for 2021 domestic net periodic benefit cost of 4.25 percent. Steelworkers Pension Trust For most bargaining unit employees participating in the SPT, U. S. Steel contributed to the SPT a fixed dollar amount for each hour worked of $3.35 through December 31, 2020. SPT contributions per hour worked increased to $3.50 effective January 1, 2021. U. S. Steel’s contributions to the SPT represented greater than 5% of the total combined contributions of all employers participating in the plan for the years ended December 31, 2021, 2020 and 2019. Participation in a multi-employer pension plan agreed to under the terms of a collective bargaining agreement differ from a traditional qualified single employer defined benefit pension plan. The SPT shares risks associated with the plan in the following respects: a. Contributions to the SPT by U. S. Steel may be used to provide benefits to employees of other participating employers; b. If a participating employer stops contributing to the SPT, the unfunded obligations of the plan may be borne by the remaining participating employers; c. If U. S. Steel chooses to stop participating in the SPT, U. S. Steel may be required to pay an amount based on the underfunded status of the plan, referred to as a withdrawal liability. On March 21, 2011 the Board of Trustees of the SPT elected funding relief which has the effect of decreasing the amount of required minimum contributions in near-term years, but will increase the minimum funding requirements during later plan years. As a result of the election of funding relief, the SPT’s zone funding under the Pension Protection Act may be impacted. In addition to the funding relief election, the Board of Trustees also elected a special amortization rule, which allows the SPT to separately amortize investment losses incurred during the SPT’s December 31, 2008 plan year-end over a 29 year period, whereas they were previously required to be amortized over a 15 year period. U. S. Steel’s participation in the SPT for the annual periods ended December 31, 2021, 2020 and 2019 is outlined in the table below. Employer Pension Protection Act Zone (a) FIP/RP Status (b) U.S. Steel Surcharge (c) Expiration Date Pension Fund 2021 2020 2021 2020 2019 2021 2020 Steelworkers Pension Trust 23-6648508/499 Green Green No $ 75 $ 76 $ 77 No No September 1, 2022 (a) The zone status is based on information that U. S. Steel received from the plan and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded, while plans in the yellow zone are less than 80 percent funded and plans in the red zone are less than 65 percent funded. (b) Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. (c) Indicates whether there were charges to U. S. Steel from the plan. Cash Flows The following information is in addition to the contributions to the SPT noted in the table above. Employer Contributions – U. S. Steel did not make any voluntary or mandatory contributions to the U. S. Steel Retirement Plan Trust in 2021 or 2020. The U. S. Steel Retirement Plan Trust is the funding vehicle for the Company's main defined benefit pension plan. For pension plans not funded by trusts, U. S. Steel made $11 million, $7 million and $8 million of pension payments not funded by trusts in 2021, 2020 and 2019, respectively. Cash payments totaling $46 million, $46 million and $45 million were made for other post-employment benefit payments not funded by trusts in 2021, 2020 and 2019, respectively. In 2021, 2020 and 2019, U. S. Steel continued to use assets from our VEBA trust for represented retiree health care and life insurance benefits to pay USW post-employment benefit claims. Estimated Future Benefit Payments – The following benefit payments, which reflect expected future service as appropriate, are expected to be paid from U. S. Steel’s defined benefit plans: (In millions) Pension Other 2022 $ 407 $ 135 2023 397 130 2024 427 127 2025 378 127 2026 368 126 Years 2027 - 2029 1,690 562 Defined contribution plans U. S. Steel also contributes to several defined contribution plans for its salaried employees. Effective January 1, 2016, all non-represented salaried employees in North America receive pension benefits in the form of a separate retirement account through a defined contribution plan with contribution percentages based upon age, for which company contributions totaled $20 million, $10 million and $23 million in 2021, 2020 and 2019, respectively. U. S. Steel’s matching contributions to salaried employees’ defined contribution plans, which are 100 percent of the employees’ contributions up to six percent of their eligible salary, totaled $18 million, $8 million and $18 million in 2021, 2020 and 2019, respectively. U. S. Steel also maintains non-qualified defined contribution plans to provide benefits which are otherwise limited by the Internal Revenue Code for qualified plans. U. S. Steel’s contributions under these defined contribution plans totaled $1 million, $1 million, and $1 million in 2021, 2020 and 2019, respectively. Most represented employees are eligible to participate in a defined contribution plan where there is no company match on savings except for certain Tubular hourly employees. Effective with the 2015 Labor Agreement, represented hires on or after January 1, 2016 are eligible for a $0.50 per hour savings account contribution. As a result of the 2018 Labor Agreements, the savings account contribution for each hour worked will increase to $0.55 effective January 1, 2019, $0.60 effective January 1, 2020, and $0.65 effective January 1, 2021. These Company contributions for represented employees totaled $4 million, $4 million and $3 million in 2021, 2020 and 2019, respectively. Other post-employment benefits The Company provides benefits to former or inactive employees after employment but before retirement. Certain benefits including workers’ compensation and black lung benefits represent material obligations to the Company and under the guidance for nonretirement post-employment benefits, have historically been treated as accrued benefit obligations. Liabilities for these benefits recorded at December 31, 2021, totaled $110 million as compared to $115 million at December 31, 2020. Liability amounts were developed assuming a discount rate of 2.87% and 2.54% at December 31, 2021 and 2020. Net periodic benefit cost for these benefits is projected to be $15 million in 2022 compared to $17 million in 2021 and $20 million in 2020. Pension Funding In March 2021, the American Rescue Plan Act (ARPA - H.R. 1319) further extended the pension relief interest rate corridor 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.

Asset Retirement Obligations

Asset Retirement Obligations	12 Months Ended
	Dec. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
Asset Retirement Obligations	19. Asset Retirement Obligations U. S. Steel’s asset retirement obligations (AROs) primarily relate to mine, landfill closure and post-closure costs. The following table reflects changes in the carrying values of AROs for the years ended December 31, 2021 and 2020: December 31, (In millions) 2021 2020 Balance at beginning of year $ 60 $ 58 Additional obligations incurred 3 5 Obligations settled (7) (7) Change in estimate of obligations (1) — Foreign currency translation effects (1) 1 Accretion expense 12 3 Balance at end of period $ 66 $ 60 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	12 Months Ended
	Dec. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	20. Fair Value of Financial Instruments The carrying value of cash and cash equivalents, current accounts and notes receivable, accounts payable and accrued interest included in the Consolidated Balance Sheet approximate fair value. See Note 16 for disclosure of U. S. Steel’s derivative instruments, which are accounted for at fair value on a recurring basis. Stelco Option for Minntac Mine Interest On April 30, 2020, the Company entered into an Option Agreement with Stelco, Inc. (Stelco), that grants Stelco the option to purchase a 25 percent interest (the Option Interest) in a to-be-formed entity (the Joint Venture) that will own the Company’s current iron ore mine located in Mt. Iron, Minnesota (the Minntac Mine). As consideration for the option, Stelco paid the Company an aggregate amount of $100 million in five $20 million installments during the year-ended December 31, 2020 which are recorded net of transaction costs in the Consolidated Balance Sheet. In the event Stelco exercises the option, Stelco will contribute an additional $500 million to the Joint Venture, which amount shall be remitted solely to U. S. Steel in the form of a one-time special distribution, and the parties will engage in good faith negotiations to finalize the master agreement (pursuant to which Stelco will acquire the Option Interest) and the limited liability company agreement of the Joint Venture. The following table summarizes U. S. Steel’s financial assets and liabilities that were not carried at fair value at December 31, 2021 and 2020. December 31, 2021 December 31, 2020 (In millions) Fair Value Carrying Fair Value Carrying Financial liabilities: Short-term and long-term debt (a) $ 4,379 $ 3,702 $ 5,323 $ 4,806 (a) Excludes finance lease obligations. The fair value of long-term debt was determined using Level 2 inputs which were derived from quoted market prices. Fair value of the financial assets and 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 26.

Reclassifications from Accumula

Reclassifications from Accumulated Other Comprehensive Income (AOCI)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Reclassifications from Accumulated Other Comprehensive Income (AOCI)	21. Reclassifications from Accumulated Other Comprehensive Income (AOCI) (In millions) Pension and Foreign Unrealized Gain (Loss) on Derivatives Total Balance at December 31, 2019 $ (843) $ 381 $ (16) $ (478) Other comprehensive income (loss) before reclassifications 271 68 (49) 290 Amounts reclassified from AOCI (a) 114 — 27 141 Net current-period other comprehensive income (loss) 385 68 (22) 431 Balance at December 31, 2020 $ (458) $ 449 $ (38) $ (47) Other comprehensive income (loss) before reclassifications 297 (78) (56) 163 Amounts reclassified from AOCI (a) 136 — 79 215 Net current-period other comprehensive income (loss) 433 (78) 23 378 Balance at December 31, 2021 $ (25) $ 371 $ (15) $ 331 (a) See table below for further details. (In millions) (a) Amount reclassified from AOCI Details about AOCI components 2021 2020 2019 Amortization of pension and other benefit items Prior service costs (a) $ (27) $ (4) $ 31 Actuarial losses (a) 109 129 135 Settlements, termination and curtailment gains (a) 100 2 3 UPI purchase accounting adjustment — 23 — Total pensions and other benefits items 182 150 169 Derivative reclassifications to Consolidated Statements of Operations 105 32 22 Total before tax 287 182 191 Tax provision (72) (41) (48) Net of tax $ 215 $ 141 $ 143 (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	22. Supplemental Cash Flow Information Year Ended December 31, (In millions) 2021 2020 2019 Net cash (used in) provided by operating activities included: Interest and other financial costs paid (net of amount capitalized) $ (319) $ (248) $ (151) Income taxes (paid) refunded $ (75) $ 45 $ 38 Non-cash investing and financing activities: Change in accrued capital expenditures $ 40 $ (121) $ (70) U. S. Steel common stock issued for employee/non-employee director stock plans $ 28 $ 19 $ 19 Capital expenditures funded by finance lease borrowings $ 18 $ 31 $ 46 Export Credit Agreement (ECA) financing $ 23 $ 34 $ — Big River Steel put and call options (a) $ — $ — $ 21 (a) The Big River Steel put and call options amount represents the excess of the Class B Common Put Option and the Class B Common Call Option liabilities over the U. S. Steel Call Option asset from U. S. Steel's acquisition of its 49.9% ownership interest in Big River Steel on October 31, 2019. The exercise of the U. S. Steel Call Option on December 8, 2020 legally extinguished the remaining Big River Steel put and call options. See Note 7 for further details. U. S. Steel completed the purchase of the remaining interest in Big River Steel on January 15, 2021. See Note 5 for further details.

Transactions with Related Parti

Transactions with Related Parties	12 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Transactions with Related Parties	23. Transactions with Related Parties Related party sales and service transactions are primarily related to equity investees and were $1,311 million, $976 million and $1,431 million in 2021, 2020 and 2019, respectively. Accounts payable to related parties include balances due to PRO-TEC Coating Company (PRO-TEC) of $98 million and $86 million at December 31, 2021 and 2020, respectively for invoicing and receivables collection services provided by U. S. Steel on PRO-TEC's behalf. 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 totaled $1 million and $19 million for the periods ending December 31, 2021 and 2020, respectively. Purchases from related parties for outside processing services provided by equity investees amounted to $38 million, $90 million and $31 million during 2021, 2020 and 2019, respectively. Purchases of iron ore pellets from related parties amo unted to $111 million, $78 million and $104 million for the years ended December 31, 2021, 2020 and 2019, respectively. Upon the acquisition of Big River Steel on January 15, 2021, there were related party payables of approximately $27 million for steel substrate sales from Big River Steel to U. S. Steel. After the acquisition, the related party payables became intercompany payables that are eliminated in consolidation. Upon the acquisition of UPI on February 29, 2020 there were $135 million of related party receivables for prior sales of steel substrate from U. S. Steel to UPI. After the acquisition, the related party receivables became intercompany receivables that are eliminated in consolidation.

Leases

Leases	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Leases	24. Leases Operating lease assets consist primarily of office space, heavy mobile equipment used in our mining operations and facilities and equipment under operating service agreements for electricity generation and scrap processing. We also have operating lease assets for light mobile equipment and information technology assets. The Company also has short term leases related to transportation services for which we apply the short-term lease exception. Significant finance leases primarily consist of heavy mobile equipment used in our mining operations (see Note 17 for further details). Variable lease payments are primarily related to operating service agreements where payment is solely dependent on consumption of certain services, such as raw material and by-product processing. Most long-term leases include renewal options and, in certain leases, purchase options. Generally, we are not reasonably certain that these options will be exercised. We have residual value guarantees under certain light mobile equipment leases. There is no impact to our leased assets for residual value guarantees as the potential loss is not probable (see “Other Contingencies” in Note 26 for further details). We do not have material restrictive covenants associated with our leases or material amounts of sublease income. From time to time, U. S. Steel may enter into arrangements for the construction or purchase of an asset and then enter into a financing arrangement to lease the asset. U. S. Steel recognizes leased assets and liabilities under these arrangements when it obtains control of the asset. The following table summarizes the lease amounts included in our Consolidated Balance Sheet as of December 31, 2021. (In millions) Balance Sheet Location December 31, 2021 December 31, 2020 Assets Operating Operating lease assets (a) $ 185 $ 214 Finance Property, plant and equipment (b) 101 73 Total Lease Assets $ 286 $ 287 Liabilities Current Operating Current operating lease liabilities $ 58 $ 59 Finance Current portion of long-term debt 16 16 Non-Current Operating Noncurrent operating lease liabilities 136 163 Finance Long-term debt less unamortized discount and issue costs 76 65 Total Lease Liabilities $ 286 $ 303 (a) Operating lease assets are recorded net of accumulated amortization of $128 million and $96 million as of December 31, 2021, and December 31, 2020, respectively. (b) Finance lease assets are recorded net of accumulated depreciation of $59 million and $40 million as of December 31, 2021, and December 31, 2020, respectively. The following table summarizes lease costs included in our Consolidated Statement of Operations for the years ended December 31, 2021, December 31, 2020 and December 31, 2019. (In millions) Classification Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Operating Lease Cost (a) Cost of sales $ 69 $ 67 $ 81 Operating Lease Cost Selling, general and administrative expenses 14 14 11 Finance Lease Cost Amortization Depreciation, depletion and amortization 21 14 7 Interest Interest expense 9 4 3 Total Lease Cost $ 113 $ 99 $ 102 (a) Operating lease cost recorded in cost of sales includes $11 million, $7 million and $15 million of variable lease cost for the years ended December 31, 2021, December 31, 2020 and December 31, 2019, respectively. An immaterial amount of variable lease cost was included in cost of sales and selling, general and administrative expenses for the years ended December 31, 2021, December 31, 2020 and December 31, 2019, respectively. $1 million of short-term lease cost is included in cost of sales and selling, general and administrative expenses for both of the years ended December 31, 2021, and December 31, 2020. An immaterial amount of short-term lease cost is included in cost of sales and selling, general and administrative expenses for the year ended December 31, 2019. Lease liability maturities as of December 31, 2021, are shown below. (In millions) Operating Finance Total 2022 $ 68 $ 20 $ 88 2023 48 20 68 2024 38 18 56 2025 28 15 43 2026 19 12 31 After 2026 22 18 40 Total Lease Payments $ 223 $ 103 $ 326 Less: Interest 29 11 40 Present value of lease liabilities $ 194 $ 92 $ 286 Lease terms and discount rates are shown below. December 31, 2021 Weighted average lease term Finance 5 years Operating 4 years Weighted average discount rate Finance 4.16 % Operating 6.56 % Supplemental cash flow information related to leases is as follows: (In millions) Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 70 $ 71 $ 72 Operating cash flows from finance leases 9 4 3 Financing cash flows from finance leases 30 13 7 Right-of-use assets exchanged for lease liabilities: Operating leases 40 41 53 Finance leases 18 31 46

Restructuring and Other Charges

Restructuring and Other Charges	12 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	25. Restructuring and Other Charges During 2021, the Company recorded restructuring and other charges of $128 million, which consists of charges of $29 million for Great Lakes Works, charges of approximately $89 million related to the planned sale of a component within the Flat-Rolled segment and environmental-related charges at other facilities of $10 million. Cash payments were made related to severance and exit costs of approximately $58 million. During 2020, the Company recorded restructuring and other charges of $138 million, which consists of charges of $66 million for the indefinite idling of a significant portion of Great Lakes Works, and our Keetac mining operations which was restarted in the fourth quarter, $25 million for the indefinite idling of Lorain Tubular Operations and Lone Star Tubular Operations, and $15 million and $32 million for employee benefit costs related to Company-wide headcount reductions and headcount reductions under a voluntary early retirement program offered at USSK, respectively. Cash payments were made related to severance and exit costs of approximately $169 million. A portion of these cash payments, approximately $38 million, were funded by the postretirement benefit trust (VEBA) per an agreement with the United Steelworkers of America. During 2019, U. S. Steel recorded restructuring and other charges of $275 million, which consists of charges of $25 million at USSK for headcount reductions and plant exit costs, $227 million for the indefinite idling of our East Chicago Tin operations, our finishing facility in Dearborn, Michigan, and the intended indefinite idling of a significant portion of Great Lakes Works and $23 million for Company-wide headcount reductions. Cash payments were made related to severance and exit costs of $35 million. Charges for restructuring and ongoing cost reduction initiatives are recorded in the period U. S. Steel 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 during the years ended December 31, 2021, and December 31, 2020, were as follows: (in millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2019 $ 87 $ 125 $ — $ 212 Additional charges 81 53 4 $ 138 Cash payments/utilization (117) (52) (4) (173) Balance at December 31, 2020 $ 51 $ 126 $ — $ 177 Additional charges 76 51 1 128 Cash payments/utilization (a) (36) (28) (1) (65) Balance at December 31, 2021 $ 91 $ 149 $ — $ 240 (a) $7 million of payments were made from the pension fund trust assets in the Employee Related Cost column. Accrued liabilities for restructuring and other cost reduction programs are included in the following balance sheet lines: (in millions) December 31, 2021 December 31, 2020 Accounts payable $ 34 $ 34 Payroll and benefits payable 2 29 Employee benefits 88 22 Deferred credits and other noncurrent liabilities 116 92 Total $ 240 $ 177

Contingencies and Commitments

Contingencies and Commitments	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	26. 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. However, management believes that U. S. Steel will remain a viable and competitive enterprise even though it is possible that these contingencies could be resolved unfavorably. 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 estimable. Asbestos matters – As of December 31, 2021, U. S. Steel was a defendant in approximately 915 active cases involving approximately 2,505 plaintiffs. The vast majority of these cases involve multiple defendants. About 1,545, or approximately 61 percent, of these plaintiff claims are currently pending in jurisdictions which permit filings with massive numbers of plaintiffs. At December 31, 2020, U. S. Steel was a defendant in approximately 855 cases involving approximately 2,445 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. The following table shows the number of asbestos claims in the current year and the prior two years: Period ended Opening Claims New Closing December 31, 2019 2,320 195 265 2,390 December 31, 2020 2,390 240 295 2,445 December 31, 2021 2,445 198 258 2,505 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. Further, U. S. Steel does not believe that an accrual for unasserted claims is required. At any given reporting date, it is probable that there are unasserted claims that will be filed against the Company in the future. The Company engages an outside valuation consultant to assist in assessing its ability to estimate an accrual for unasserted claims. This assessment is based on the Company's settlement experience, including recent claims trends. This analysis focuses on settlements made over the last several years as these claims are likely to best represent future claim characteristics. After review by the valuation consultant and U. S. Steel management, it was determined that the Company could not estimate an accrual for unasserted 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. 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: Year Ended December 31, (In millions) 2021 2020 Beginning of period $ 146 $ 186 Accruals for environmental remediation deemed probable and reasonably estimable 43 7 Obligations settled (31) (47) End of period $ 158 $ 146 Accrued liabilities for remediation activities are included in the following Consolidated Balance Sheet lines: (In millions) December 31, 2021 December 31, 2020 Accounts payable $ 65 $ 43 Deferred credits and other noncurrent liabilities 93 103 Total $ 158 $ 146 Expenses related to remediation are recorded in cost of sales and were $47 million for the year ended December 31, 2021. Expenses for the years ended December 31, 2020 and December 31, 2019 were immaterial. It is not currently 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 30 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 four 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-UPI LLC (UPI) formerly known as USS-POSCO Industries and the former steelmaking plant at Joliet, Illinois. As of December 31, 2021, 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 $22 million to $36 million. (2) Significant Projects with Defined Scope – Projects with significant accrued liabilities with a defined scope. As of December 31, 2021, there are three significant projects with defined scope greater than or equal to $5 million each, with a total accrued liability of $102 million. These projects are: Gary Resource Conservation and Recovery Act (RCRA) (accrued liability of $24 million), Duluth Works (accrued liability of $59 million) and the former Geneva facility (accrued liability of $19 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 December 31, 2021 was $6 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 have an accrued liability of less than $1 million each. The total accrued liability for these projects at December 31, 2021 was approximately $5 million. The Company does not foresee material additional liabilities for any of these sites. Post-Closure Costs – Accrued liabilities for post-closure site monitoring and other costs at various closed landfills totaled $24 million at December 31, 2021 and were based on known scopes of work. Administrative and Legal Costs – As of December 31, 2021, U. S. Steel had an accrued liability of $10 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 comply with various regulations, laws, and other requirements relating to the environment. Such capital expenditures totaled $27 million and $42 million In 2021 and 2020, respectively. U. S. Steel anticipates making additional such expenditures in the future, which may be material; however, the exact amounts and timing of such expenditures are uncertain because of the continuing evolution of specific regulatory requirements. EU Environmental Requirements – Phase IV of the EU Emissions Trading System (EU ETS) commenced on January 1, 2021 and will finish on December 31, 2030. The European Commission issued final approval of the Slovak National Allocation table in July 2021. The Slovak Ministry of Environment, after consent from the European Commission, allocated free allowances to USSE in December 2021. The final volume was reduced to reflect USSE production cuts in 2019 and 2020. In the fourth quarter of 2020 USSE started purchasing European Union Allowances (EUA) for the Phase IV period. As of December 31, 2021, we have purchased approximately 4.0 million EUA totaling €176 million (approximately $199 million) to fully cover the estimated 2021 shortfall and 1.1 million EUA totaling €68 million (approximately $77 million) to cover the expected 2022 shortfall of emission allowances. The EU's Industrial Emissions Directive requires implementation of EU determined best available techniques (BAT) for Iron and Steel production to reduce environmental impacts as well as compliance with BAT associated emission levels. Total capital expenditures for projects to comply with or go beyond BAT requirements is €138 million (approximately $156 million) over the actual program period. These costs were partially offset by the EU funding received and may be mitigated over the next measurement periods if USSK complies with certain financial covenants, which are assessed annually. USSK complied with these covenants as of December 31, 2021. If we are unable to meet these covenants in the future, USSK might be required to provide additional collateral (e.g. bank guarantee) to secure 50 percent of the EU funding received. Environmental indemnifications – Throughout its history, U. S. Steel has sold numerous properties and businesses and many of these sales included indemnifications and cost sharing agreements related to the assets that were divested. The amount of potential environmental liability associated with these transactions and properties is not estimable due to the nature and extent of the unknown conditions related to the properties divested and deconsolidated. Aside from the environmental liabilities already recorded as a result of these transactions due to specific environmental remediation activities and cases (included in the $158 million of accrued liabilities for remediation discussed above), there are no other known probable and estimable environmental liabilities related to these transactions. Guarantees – The maximum guarantees of the indebtedness of unconsolidated entities of U. S. Steel totaled $7 million at December 31, 2021. 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 $13 million at December 31, 2021). 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 $216 million as of December 31, 2021, 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 trust arrangements and letters of credit are collateralized by the Credit Facility 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 $78 million and $133 million at December 31, 2021 and December 31, 2020 respectively. Capital Commitments – At December 31, 2021, U. S. Steel’s contractual commitments to acquire property, plant and equipment totaled $1,483 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): 2022 2023 2024 2025 2026 Later years Total $513 $568 $334 $329 $251 $705 $2,700 The majority of U. S. Steel’s unconditional purchase obligations relate to the supply of industrial gases, and certain energy and utility services with terms ranging from two Total payments relating to unconditional purchase obligations were approximately $767 million in 2021, $553 million in 2020 and $653 million in 2019.

Common Stock Issued and Repurch

Common Stock Issued and Repurchased	12 Months Ended
	Dec. 31, 2021
Common Stock Repurchase Program [Abstract]
Common Stock Issued and Repurchased	27. Common Stock Issued and Repurchased On October 28, 2021, U. S. Steel announced a common stock repurchase program that allowed for the repurchase of up to $300 million of its outstanding common stock from time to time in the open market or privately negotiated transactions. U. S. Steel repurchased 6,556,855 shares of common stock for approximately $150 million under this program during 2021. In February 2021, U. S. Steel issued 48.3 million shares of common stock for net proceeds of approximately $790 million. In June 2020, U. S. Steel issued 50 million shares of common stock for net proceeds of approximately $410 million.

Subsequent Event

Subsequent Event	12 Months Ended
	Dec. 31, 2021
Subsequent Events [Abstract]
Subsequent Event	Subsequent Event On January 24, 2022, the Board of Directors authorized a $500 million increase to its stock repurchase program under which it may acquire shares of the Company's outstanding common stock at the discretion of management. The shares will be purchased from time to time at prevailing market prices, through open market or privately negotiated transactions, depending upon the market conditions. Under the program, the purchases will be funded from cash on hand, and the repurchased shares will be held as treasury shares.

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts and Reserves	12 Months Ended
	Dec. 31, 2021
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts and Reserves	SCHEDULE II – VALUATION AND QUALIFYING ACCOUNTS AND RESERVES YEARS ENDED DECEMBER 31, 2021, 2020 AND 2019 (Millions of Dollars) Additions Deductions Description Balance at Charged to Charged Charged to Charged Balance Year ended December 31, 2021: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 34 $ 16 $ 4 $ — $ 10 $ 44 Investments and long-term receivables reserve 5 — — — 1 4 Deferred tax valuation allowance: Domestic 793 86 25 745 — 159 Foreign 3 — — — — 3 Year ended December 31, 2020: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 28 $ 6 $ 2 $ — $ 2 $ 34 Investments and long-term receivables reserve 5 — 3 — 3 5 Deferred tax valuation allowance: Domestic 560 240 2 — 9 793 Foreign 3 — — — — 3 Year ended December 31, 2019: Reserves deducted in the balance sheet from the assets to which they apply: Allowance for doubtful accounts $ 29 $ — $ — $ — $ 1 $ 28 Investments and long-term receivables reserve 5 — — — — 5 Deferred tax valuation allowance: Domestic 211 349 — — — 560 Foreign 3 — — — — 3

Nature of Business and Signif_2

Nature of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2021
Accounting Policies [Abstract]
Principles applied in consolidation	Principles applied in consolidation These financial statements include the accounts of U. S. Steel and its majority-owned subsidiaries. Additionally, variable interest entities for which U. S. Steel is the primary beneficiary are included in the Consolidated Financial Statements, and their impacts are either partially or completely offset by noncontrolling interests. Intercompany accounts, transactions and profits have been eliminated in consolidation. Investments in entities over which U. S. Steel has significant influence are accounted for using the equity method of accounting and are carried at U. S. Steel’s share of net assets plus loans, advances and our share of earnings less distributions.
Use of estimates	Use of estimates Generally accepted accounting principles require management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at year-end and the reported amounts of revenues and expenses during the year. Significant items subject to such estimates and assumptions include the carrying value of property, plant and equipment; intangible assets; the fair value of assets or liabilities acquired in a business combination; valuation allowances for receivables, inventories and deferred income tax assets and liabilities; environmental liabilities; liabilities for potential tax deficiencies; potential litigation claims and settlements; assets and obligations related to employee benefits; put and call option and contingent forward purchase commitment assets and liabilities and restructuring and other charges. Actual results could differ materially from the estimates and assumptions used.
Sales recognition	Sales recognitionSales are recognized when U. S. Steel's performance obligations are satisfied. Generally, U. S. Steel’s performance obligations are satisfied, control of our products is transferred, and revenue is recognized at a single point in time, when title transfers to our customer for product shipped or when services are provided. Revenues are recorded net of any sales incentives. Shipping and other transportation costs charged to customers are treated as fulfillment activities and are recorded in both revenue and cost of sales at the time control is transferred to the customer. See Note 6 for further details on U. S. Steel’s revenue.
Inventories	Inventories Inventories are carried at the lower of cost or net realizable value. Fixed costs related to abnormal production capacity are expensed in the period incurred rather than capitalized into inventory. LIFO (last-in, first-out) is the predominant method of inventory costing for inventories held by the Flat-Rolled and Tubular segments. The Mini Mill segment uses a moving average costing method to account for semi-finished and finished products and FIFO (first-in, first-out) to account for raw materials. FIFO is the predominant method used by the USSE segment. The LIFO method of inventory costing was used on 46 percent and 59 percent of consolidated inventories at December 31, 2021, and 2020, respectively.
Derivative instruments	Derivative instruments From time to time, U. S. Steel may use fixed price forward physical purchase contracts to partially manage our exposure to price risk. Generally, forward physical purchase contracts qualify for the normal purchase normal sales exclusion in Accounting Standards Codification (ASC) 815, Derivatives and Hedging , and are not subject to mark-to-market accounting. U. S. Steel also uses derivatives such as commodity-based financial swaps and foreign currency exchange forward contracts to manage its exposure to purchase and sale price fluctuations and foreign currency exchange rate risk. The USSE and Flat-Rolled segments elect hedge accounting for some of their derivatives. Under hedge accounting, fluctuations in the value of the derivative are recognized in Accumulated Other Comprehensive Income (AOCI) until the
Financial Instruments	Financial InstrumentsU. S. Steel's purchase of a 49.9% equity ownership interest in Big River Steel on October 31, 2019, included certain call and put options. U. S. Steel marked those options to fair value each reporting period using a Monte Carlo simulation which is considered a Level 3 valuation technique. Level 3 valuation techniques include inputs to the valuation methodology that are considered unobservable and significant to the fair value measurement. On December 8, 2020, U. S. Steel exercised its call option to purchase the remaining interest in Big River Steel. When the U. S. Steel call option was exercised, the options were legally extinguished and a contingent forward purchase commitment was recorded for the value of the unsettled commitment to purchase the remaining interest in Big River Steel. The contingent forward purchase commitment was removed with the close of the Big River Steel purchase which occurred on January 15, 2021. See Note 5 for further details.
Property, plant and equipment	Property, plant and equipment Property, plant and equipment is carried at cost less accumulated depreciation and is depreciated on a straight-line basis over the estimated useful lives of the assets. Depletion of mineral properties is based on rates which are expected to amortize cost over the estimated tonnage of minerals to be removed. When property, plant and equipment is sold or otherwise disposed of, any gains or losses are reflected in income. If a loss on disposal is expected, such losses are recognized when the assets are reclassified as assets held for sale or when impaired as part of an asset group’s impairment. Asset Impairment U. S. Steel evaluates impairment of its property, plant and equipment whenever circumstances indicate that the carrying value may not be recoverable. We evaluate the impairment of long-lived assets at the asset group level. Our asset groups are Flat-Rolled, mini mill, welded tubular, seamless tubular and U. S. Steel Europe (USSE). Asset impairments are recognized when the carrying value of an asset group exceeds its recoverable amount as determined by the asset group's aggregate projected undiscounted cash flows. In December 2021, the Company permanently idled the steel making process at Great Lakes Works, which had been idled on an indefinite basis during 2020. As a result of this decision, the Company recognized charges of approximately $128 million for the write-off of the BOP, steel casting and hot strip mill related fixed assets. In addition, in October 2021, equipment at Gary Works related to steel production intended for petroleum conveying pipe were written-off resulting in a charge of approximately $88 million. In May 2019, U. S. Steel announced that it planned to construct a new endless casting and rolling facility at its Edgar Thomson Plant in Braddock, Pennsylvania, and a cogeneration facility at its Clairton Plant in Clairton, Pennsylvania, both part of the Company's Mon Valley Works. The Company purchased certain equipment for this project before delaying groundbreaking in March 2020 in response to COVID-19. In April 2021, the Company determined not to pursue this project, re-evaluated the use of the already purchased equipment, and subsequently transferred suitable equipment to the Mini Mill segment to be used on the planned, three-million-ton mini mill flat-rolled facility to be constructed. Total impairments of $56 million were recognized for this project in 2021. For the period ended March 31, 2020, the steep decline in oil prices that resulted from market oversupply and declining demand was considered a triggering event for the welded tubular and seamless tubular asset groups. A quantitative analysis was completed for both asset groups and a $263 million impairment, consisting of an impairment of $196 million for property, plant and equipment and $67 million for intangible assets was recorded for the welded tubular asset group while no impairment was indicated for the seamless tubular asset group. There were no other triggering events that required an impairment evaluation of our long-lived asset groups during the years-ended December 31, 2020, and December 31, 2021. During 2019, the challenging steel market environment in the U.S. that led to the idling of certain Flat-Rolled facilities, the challenging steel market in Europe that led to the temporary idling of a blast furnace and significant headcount reductions at USSE, and recent losses in the welded tubular asset group were considered triggering events for those asset groups, respectively. U. S. Steel completed a quantitative analysis of its long-lived assets for these asset groups and determined that the assets were not impaired. There were no triggering events for seamless tubular in 2019.
Goodwill and identifiable intangible assets	Goodwill and identifiable intangible assets Goodwill represents the excess of the cost over the fair value of acquired identifiable tangible and intangible assets and liabilities assumed from businesses acquired. Goodwill and intangible assets deemed to have indefinite lives are not amortized, but are subject to impairment testing annually, or more frequently if events or changes in circumstances indicate the asset might be impaired. Goodwill is tested for impairment at the reporting unit level annually in the fourth quarter. The goodwill impairment test compares carrying values of the reporting units to their estimated fair values. If the carrying value exceeds the fair value then the carrying value is reduced to fair value. In developing our estimates for the fair value of our reporting units and unamortized intangible assets, significant judgment is required in the determination of the appropriateness of using a qualitative assessment or quantitative assessment. The qualitative assessment is an evaluation of factors, including reporting unit specific operating results as well as industry, market and general economic conditions, to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. For the quantitative assessments that are performed, fair value is primarily based on the income approach using a discounted cash flow method, which have significant assumptions including sales growth rates, projected earnings, terminal growth rates and discount rates. Such assumptions are subject to variability from year to year and are directly impacted by, among other things, global market conditions. Our Mini Mill reporting unit holds the goodwill recognized as a result of the Company's acquisition of Big River Steel, and is our only reporting unit that has a significant amount of goodwill. This goodwill is primarily attributable to Big River Steel's operational abilities, workforce and the anticipated benefits from their recent expansion. The Company performed its annual impairment test in the fourth quarter of 2021 by completing a qualitative assessment. Finite-lived intangible assets are amortized on a straight-line basis over their estimated useful lives and are tested for impairment when events occur that indicate that the net book value will not be recovered over future cash flows. Intangible assets with indefinite lives are also subject to at least annual impairment testing, which compares the fair value of the intangible assets with their carrying amounts. U. S. Steel has determined that certain of its acquired intangible assets have indefinite useful lives. These assets are also reviewed for impairment annually in the fourth quarter and whenever events or circumstances indicate the carrying value may not be recoverable. U. S. Steel completed its evaluation of its indefinite lived water rights and other indefinite lived intangible assets during 2021 and determined there was no indication of impairment.
Environmental remediation	Environmental remediation Environmental expenditures are capitalized if the costs mitigate or prevent future contamination or if the costs improve existing assets’ environmental safety or efficiency. U. S. Steel provides for remediation costs and penalties when the responsibility to remediate is probable and the amount of associated costs is reasonably estimable. The timing of remediation accruals typically coincides with completion of studies defining the scope of work to be undertaken or when it is probable that a formal plan of action will be approved by the oversight agency. Remediation liabilities are accrued based on estimates of believed environmental exposure and are discounted if the amount and timing of the cash disbursements are readily determinable.
Asset retirement obligations	Asset retirement obligations Asset retirement obligations (AROs) are initially recorded at fair value and are capitalized as part of the cost of the related long-lived asset and depreciated in accordance with U. S. Steel’s depreciation policies for property, plant and equipment. The fair value of the obligation is determined as the discounted value of expected future cash flows. Accretion expense is recorded each month to increase this discounted obligation over time. Certain AROs related to disposal costs of the majority of assets at our integrated steel facilities are not 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. See Note 19 for further details on U. S. Steel's AROs.
Pensions and postemployment benefits	Pensions and other post-employment benefits U. S. Steel has defined contribution or multi-employer arrangements for pension benefits for more than three-quarters of its employees in the United States and defined benefit pension plans covering the remaining employees. For hires before January 1, 2016, U. S. Steel has defined benefit retiree health care and life insurance plans (Other Benefits) that cover its represented employees in North America upon their retirement. Government-sponsored programs into which U. S. Steel makes required contributions cover the majority of U. S. Steel’s European employees. For more details regarding pension and other post-employment benefits see Note 18 of the Consolidated Financial Statements. The pension and Other Benefits obligations and the related net periodic benefit costs are based on, among other things, assumptions regarding the discount rate, estimated return on plan assets, salary increases, the projected mortality of participants and the current level and future escalation of health care costs. Additionally, U. S. Steel recognizes an obligation to provide post-employment benefits for disability-related claims covering indemnity and medical payments for certain employees in North America. The obligation for these claims and the related periodic costs are measured using actuarial techniques and assumptions. Actuarial gains and losses occur when actual experience differs from any of the many assumptions used to value the benefit plans, or when assumptions change. For pension and Other Benefits, the Company recognizes into income on an annual basis a portion of unrecognized actuarial net gains or losses that exceed 10 percent of the larger of projected benefit obligations or plan assets (the corridor). These unrecognized amounts in excess of the corridor are amortized over the plan participants' average life expectancy or average future service,
Deferred taxes	Deferred taxesDeferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis. The realization of deferred tax assets is assessed quarterly based on several interrelated factors. These factors include U. S. Steel’s expectation to generate sufficient future taxable income and the projected time period over which these deferred tax assets will be realized. U. S. Steel records a valuation allowance when necessary to reduce deferred tax assets to the amount that will more likely than not be realized. See Note 11 for further details of deferred taxes.

Recently Adopted Accounting S_2

Recently Adopted Accounting Standards (Tables)	12 Months Ended
	Dec. 31, 2021
Accounting Changes and Error Corrections [Abstract]
ASUs Adopted that did not have a Material Impact	U. S. Steel's adoption of the following ASU's did not have a material impact on U. S. Steel's financial position, results of operations or cash flows: Effective Date ASU Description January 1, 2019 2018-07 Compensation - Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting January 1, 2019 2018-15 Intangibles - Goodwill and Other - Internal Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs in a Cloud Computing Arrangement That is a Service Contract

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Results of Segment Operations	The results of segment operations are as follows: (In millions) Customer Intersegment Net Earnings (loss) Earnings (loss) before Interest and Income Taxes Depreciation, Capital 2021 Flat-Rolled $ 12,180 $ 178 $ 12,358 $ 150 $ 2,630 $ 491 $ 422 Mini Mill (a) 3,008 508 3,516 — 1,206 151 331 USSE 4,262 4 4,266 — 975 98 57 Tubular 789 20 809 14 1 46 51 Total reportable segments 20,239 710 20,949 164 4,812 786 861 Other 36 65 101 6 (11) 5 2 Reconciling Items and Eliminations — (775) (775) — 145 — — Total $ 20,275 $ — $ 20,275 $ 170 $ 4,946 $ 791 $ 863 2020 Flat-Rolled $ 7,071 $ 208 $ 7,279 $ (9) $ (596) $ 496 $ 484 USSE 1,967 3 1,970 — 9 97 79 Tubular 639 7 646 4 (179) 39 159 Total reportable segments 9,677 218 9,895 (5) (766) 632 722 Other 64 98 162 (94) (39) 11 3 Reconciling Items and Eliminations — (316) (316) (18) (270) — — Total $ 9,741 $ — $ 9,741 $ (117) $ (1,075) $ 643 $ 725 2019 Flat-Rolled $ 9,279 $ 281 $ 9,560 $ 84 $ 196 $ 456 $ 943 USSE 2,417 3 2,420 — (57) 92 153 Tubular 1,188 3 1,191 5 (67) 46 145 Total reportable segments 12,884 287 13,171 89 72 594 1,241 Other 53 115 168 (10) 23 22 11 Reconciling Items and Eliminations — (402) (402) — (325) — — Total $ 12,937 $ — $ 12,937 $ 79 $ (230) $ 616 $ 1,252
Schedule of Assets by Segment	A summary of total assets by segment is as follows: December 31, (In millions) 2021 2020 Flat-Rolled $ 7,337 $ 7,099 Mini Mill (a) 4,715 — USSE 6,111 5,502 Tubular 1,054 887 Total reportable segments $ 19,217 $ 13,488 Other $ 88 $ 911 Corporate, reconciling items, and eliminations (b) (1,489) (2,340) Total assets $ 17,816 $ 12,059 (a) Includes assets of $347 million related to a new mill under construction in Osceola, Arkansas. (b) The majority of Corporate, reconciling items, and eliminations total assets is comprised of cash and the elimination of intersegment amounts.
Schedule of Reconciling Items to EBIT	The detail of reconciling items to consolidated earnings (loss) before interest and income taxes is as follows: (In millions) 2021 2020 2019 Items not allocated to segments: Restructuring and other charges (Note 25) (128) (138) (275) Asset impairment charges (273) (287) — Big River Steel - acquisition-related items (35) (3) — Losses (gains) on assets sold & previously held investments 118 170 — Gain on sale of Transtar (Note 5) 506 — — Environmental remediation charges (43) — — Other items — (12) (50) Total reconciling items $ 145 $ (270) $ (325)
Net Sales, Property, Plant and Equipment and Equity Method Investments Based on Location of Operating Segment	Geographic Area: The information below summarizes external sales, property, plant and equipment and equity method investments based on the location of the operating segment to which they relate. (In millions) Year External Assets North America 2021 $ 16,013 $ 7,034 (a) 2020 7,774 5,590 (a) 2019 10,520 5,772 (a) Europe 2021 4,262 880 2020 1,967 993 2019 2,417 947 Total 2021 20,275 7,914 2020 9,741 6,583 2019 12,937 6,719 (a) Assets with a book value of $7,034 million, $5,590 million and $5,772 million were located in the United States at December 31, 2021, 2020 and 2019, respectively.

Business Combinations and Asset

Business Combinations and Asset Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Allocation of the Aggregate Purchase Price Based on Estimated Fair Values	The following table presents the allocation of the aggregate purchase price based on estimated fair values: (in millions) Assets Acquired: Receivables $ 166 Receivables with U. S. Steel (1) 99 Inventories 184 Other current assets 16 Property, plant and equipment 2,188 Intangibles 413 Goodwill 916 Other noncurrent assets 19 Total Assets Acquired $ 4,001 Liabilities Assumed: Accounts payable and accrued liabilities $ 224 Payroll and benefits payable 27 Accrued taxes 9 Accrued interest 33 Short-term debt and current maturities of long-term debt 29 Long-term debt 1,997 Deferred income tax liabilities 26 Deferred credits and other long-term liabilities 211 Total Liabilities Assumed $ 2,556 Fair value of previously held investment in Big River Steel $ 770 Purchase price, including assumed liabilities and net of cash acquired 675 Difference in assets acquired and liabilities assumed $ 1,445 (1) The transaction to purchase Big River Steel included receivables for payments made by Big River Steel on behalf of U. S. Steel for retention bonuses of $22 million that impacted the previously held equity investment and for U. S. Steel liabilities assumed in the purchase of approximately $50 million. In addition, there were assumed receivables of approximately $27 million for steel substrate sales from Big River Steel to U. S. Steel. The receivables with U. S. Steel eliminate in consolidation with offsetting intercompany payables from U. S. Steel.
Unaudited Pro Forma Information for U. S. Steel Including the Results of the Big River Steel Acquisition	The following unaudited pro forma information for U. S. Steel includes the results of the Big River Steel acquisition as if it had been consummated on January 1, 2020. The unaudited pro forma information is based on historical information and is adjusted for amortization of the intangible asset, property, plant and equipment and debt fair value step-ups discussed above. Non-recurring acquisition related items included in the 2020 period include $111 million for the gain on previously held equity investment, $9 million in acquisition related costs and $24 million in inventory step-up amortization related to the purchase of the remaining interest in Big River Steel. In addition, costs for non-recurring retention bonuses of $44 million that occurred in January 2021 prior to the purchase of the remaining equity interest are included in the 2020 period. The pro forma information does not include any anticipated cost savings or other effects of the integration of Big River Steel. Accordingly, the unaudited pro forma information does not necessarily reflect the actual results that would have occurred, nor is it necessarily indicative of future results of operations. Pro forma adjustments were not tax-effected in 2020 as U. S. Steel had a full valuation allowance on its domestic deferred tax assets. Years Ended December 31, (in millions) 2021 2020 Net sales $ 20,347 $ 10,694 Net earnings (loss) $ 4,103 $ (1,260)

Revenue (Tables)

Revenue (Tables)	12 Months Ended
	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Disaggregation of Sales by Product	The following table disaggregates our revenue by product for each of our reportable business segments for the years ended December 31, 2021, 2020 and 2019, respectively: Net Sales by Product (in millions): Year Ended December 31, 2021 Flat-Rolled Mini Mill (a) USSE Tubular Other Total Semi-finished 12 — 126 — — 138 Hot-rolled sheets 2,592 1,744 2,149 — — 6,485 Cold-rolled sheets 3,785 526 448 — — 4,759 Coated sheets 4,408 732 1,376 — — 6,516 Tubular products — — 58 781 — 839 All Other (b) 1,383 6 105 8 36 1,538 Total $ 12,180 $ 3,008 $ 4,262 $ 789 $ 36 $ 20,275 (a) Mini Mill segment added after January 15, 2021 with the purchase of the remaining equity interest in Big River Steel. (b) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2020 Flat-Rolled USSE Tubular Other Total Semi-finished 94 2 — — 96 Hot-rolled sheets 1,273 793 — — 2,066 Cold-rolled sheets 2,102 164 — — 2,266 Coated sheets 2,990 904 — — 3,894 Tubular products — 40 621 — 661 All Other (a) 612 64 18 64 758 Total $ 7,071 $ 1,967 $ 639 $ 64 $ 9,741 (a) Consists primarily of sales of raw materials and coke making by-products Year Ended December 31, 2019 Flat-Rolled USSE Tubular Other Total Semi-finished $ 305 $ 11 $ — $ — $ 316 Hot-rolled sheets 2,504 997 — — 3,501 Cold-rolled sheets 2,512 283 — — 2,795 Coated sheets 2,993 1,006 — — 3,999 Tubular products — 40 1,166 — 1,206 All Other (a) 965 80 22 53 1,120 Total $ 9,279 $ 2,417 $ 1,188 $ 53 $ 12,937 (a) Consists primarily of sales of raw materials and coke making by-products

Net Interest and Other Financ_2

Net Interest and Other Financial Costs (Tables)	12 Months Ended
	Dec. 31, 2021
Other Income and Expenses [Abstract]
Net Interest and Other Financial Costs	(In millions) 2021 2020 2019 Interest income: Interest income $ (4) $ (7) $ (17) Interest expense and other financial costs: Interest incurred 342 306 162 Less interest capitalized 29 26 20 Total interest expense 313 280 142 Loss on debt extinguishment (a) 292 — — Net periodic benefit (income) costs (other than service cost) (45) (25) 91 Foreign currency net gain (b) 17 (15) (17) Financial costs on: Amended Credit Agreement 6 3 5 USSK credit facilities 4 2 1 Other (c) 5 (21) 10 Amortization of discounts and deferred financing costs 14 15 7 Total other financial costs 46 (16) 6 Net interest and other financial costs $ 602 $ 232 $ 222 (a) Represents a net pretax charge of $292 million during 2021 related to the repayments of the Export-Import Credit Agreement, 2025 Senior Secured Notes, 2025 Senior Notes, 2026 Senior Notes, 2029 Senior Secured Notes, Credit Facility Agreement and Environmental Revenue Bonds. (b) The functional currency for USSE is the euro. Foreign currency net gain is a result of transactions denominated in currencies other than the euro.

Earnings and Dividends Per Co_2

Earnings and Dividends Per Common Share (Tables)	12 Months Ended
	Dec. 31, 2021
Earnings Per Share [Abstract]
Computations for Basic and Diluted Earnings Per Common Share from Continuing Operations	The computations for basic and diluted earnings (loss) per common share from continuing operations are as follows: (Dollars in millions, except per share amounts) 2021 2020 2019 Net earnings (loss) attributable to United States Steel Corporation stockholders $ 4,174 $ (1,165) $ (630) Weighted-average shares outstanding (in thousands): Basic 264,667 196,721 171,418 Effect of convertible notes 11,126 — — Effect of stock options, restricted stock units and performance awards 4,651 — — Adjusted weighted-average shares outstanding, diluted 280,444 196,721 171,418 Basic earnings (loss) per common share $ 15.77 $ (5.92) $ (3.67) Diluted earnings (loss) per common share $ 14.88 $ (5.92) $ (3.67)
Antidilutive Securities that were Not Included in Computations of Diluted Loss Per Common Share	The following table summarizes the securities that were antidilutive, and therefore, were not included in the computation of diluted earnings (loss) per common share: (In thousands) 2021 2020 2019 Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated 1,185 6,780 4,459 Securities convertible under the Senior Convertible Notes — — 650 Total 1,185 6,780 5,109

Cash, Cash Equivalents, and R_2

Cash, Cash Equivalents, and Restricted Cash (Tables)	12 Months Ended
	Dec. 31, 2021
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents [Abstract]
Schedule of Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel's Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statement of Cash Flows: December 31, (In millions) 2021 2020 2019 Cash and cash equivalents $ 2,522 $ 1,985 $ 749 Restricted cash in other current assets 2 3 2 Long-term restricted cash 76 130 188 Total cash, cash equivalents and restricted cash $ 2,600 $ 2,118 $ 939
Schedule of Restrictions on Cash and Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel's Consolidated Balance Sheets that sum to the total of the same amounts shown in the Consolidated Statement of Cash Flows: December 31, (In millions) 2021 2020 2019 Cash and cash equivalents $ 2,522 $ 1,985 $ 749 Restricted cash in other current assets 2 3 2 Long-term restricted cash 76 130 188 Total cash, cash equivalents and restricted cash $ 2,600 $ 2,118 $ 939

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2021
Inventory Disclosure [Abstract]
Inventories	(In millions) December 31, 2021 December 31, 2020 Raw materials $ 713 $ 416 Semi-finished products 1,056 633 Finished products 388 300 Supplies and sundry items 53 53 Total $ 2,210 $ 1,402

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Schedule of Components of Earnings (Loss)	Components of earnings (loss) before income taxes: (In millions) 2021 2020 2019 United States $ 3,400 $ (1,303) $ (381) Foreign 944 (4) (71) Earnings (loss) before income taxes $ 4,344 $ (1,307) $ (452)
(Benefit) Provision for Income Taxes	Income tax provision (benefit): 2021 2020 2019 (In millions) Current Deferred Total Current Deferred Total Current Deferred Total Federal $ (7) $ 8 $ 1 $ (10) $ (95) $ (105) $ (18) $ 196 $ 178 State and local 50 (71) (21) (3) (24) (27) — 23 23 Foreign 179 11 190 1 (11) (10) (6) (17) (23) Total $ 222 $ (52) $ 170 $ (12) $ (130) $ (142) $ (24) $ 202 $ 178
Reconciliation of Federal Statutory Tax to Total Provisions	A reconciliation of the federal statutory tax rate of 21 percent to total provision (benefit) follows: (In millions) 2021 2020 2019 Statutory rate applied to earnings (loss) before income taxes $ 912 $ (275) $ (95) Valuation allowance (633) 367 334 Tax accounting benefit related to increase in OCI — (138) — Excess percentage depletion (66) (31) (46) Capital loss generated (139) — — State and local income taxes after federal income tax effects 83 (47) (36) Effects of foreign operations 191 (10) (23) U.S. impact of foreign operations 4 1 25 Impact of tax credits (173) (18) 5 Adjustment of prior years' federal income taxes (5) 12 7 Other (4) (3) 7 Total provision (benefit) $ 170 $ (142) $ 178
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities resulted from the following: December 31, (In millions) 2021 2020 Deferred tax assets: Federal tax loss carryforwards (no expiration) $ 20 $ 269 Federal tax loss carryforwards (expiring in 2035 through 2037) — 174 Federal capital loss carryforwards (expiring 2026) 66 — State tax credit carryforwards (expiring in 2022 through 2030) 11 16 State tax loss carryforwards (expiring in 2022 through 2040) 150 182 State capital loss carryforwards (expiring in 2026 through 2036) 16 — General business credit carryforwards (expiring in 2027 through 2041) 94 103 Foreign tax loss and credit carryforwards (expiring in 2022 through 2031) 244 171 Employee benefits — 71 Contingencies and accrued liabilities 78 52 Operating lease liabilities 47 51 Section 59(e) amortization 15 27 Receivables, payables and debt 33 — Inventory — 21 Other temporary differences 34 46 Valuation allowance (162) (796) Total deferred tax assets 646 387 Deferred tax liabilities: Property, plant and equipment 379 244 Operating right-of-use assets 45 49 Investments in subsidiaries and equity investees 121 23 Inventory 112 — Employee benefits 70 — Receivables, payables and debt 6 22 Indefinite-lived intangible assets — 19 Other temporary differences 3 19 Total deferred tax liabilities 736 376 Net deferred tax (liability) asset $ (90) $ 11
Reconciliation of Unrecognized Tax Benefits	A tabular reconciliation of unrecognized tax benefits follows: (In millions) 2021 2020 2019 Unrecognized tax benefits, beginning of year $ 16 $ 3 $ 35 Increases – tax positions taken in prior years — 13 — Decreases – tax positions taken in prior years (13) — — Settlements — — (32) Lapse of statute of limitations — — — Unrecognized tax benefits, end of year $ 3 $ 16 $ 3

Investments, Long-Term Receiv_2

Investments, Long-Term Receivables and Equity Investee Transactions (Tables)	12 Months Ended
	Dec. 31, 2021
Equity Method Investments and Joint Ventures [Abstract]
Investments and Long-Term Receivables	Investments, Long-Term Receivables and Equity Investee Transactions December 31, (In millions) 2021 2020 Equity method investments $ 660 $ 1,140 Receivables due after one year, less allowance of $4 and $5 31 34 Other 3 3 Total $ 694 $ 1,177
Summarized Financial Information of Investees Accounted for by Equity Method of Accounting	Summarized financial information of all investees accounted for by the equity method of accounting is as follows (amounts represent 100% of investee financial information): (In millions) 2021 2020 2019 Income data – year ended December 31: Net Sales $ 2,229 $ 2,485 $ 2,528 Operating income 376 12 253 Net earnings 346 (124) 235 Balance sheet date – December 31: Current Assets $ 744 $ 960 $ 1,144 Noncurrent Assets 1,084 3,101 2,976 Current liabilities 293 419 573 Noncurrent Liabilities 529 3,063 2,542
Investees Accounted for using Equity Method	All of our significant investees are located in the U.S. Investees accounted for using the equity method include: Investee December 31, 2021 Interest Chrome Deposit Corporation 50 % Daniel Ross Bridge, LLC 50 % Double G Coatings Company, Inc. 50 % Hibbing Development Company 24.1 % Hibbing Taconite Company(a) 14.7 % Patriot Premium Threading Services, LLC 50 % PRO-TEC Coating Company, LLC 50 % Strategic Investment Fund Partners II (b) 5.2 % Worthington Specialty Processing 49 % (a) Hibbing Taconite Company (Hibbing) is an unincorporated joint venture that is owned, in part, by Hibbing Development Company (HDC), which is accounted for using the equity method. Through HDC we are able to influence the activities of HTC, and as such, its activities are accounted for using the equity method. (b) Strategic Investment Fund Partners II is a limited partnership and in accordance with ASC Topic 323, the financial activities are accounted for using the equity method.

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	December 31, (In millions) Useful Lives 2021 2020 Land and depletable property — $ 213 $ 237 Buildings 35-40 years 1,558 1,154 Machinery and equipment Steel producing 2-30 years 15,968 14,417 Transportation 3-40 years — 282 Other 5-30 years 94 92 Information technology 5-6 years 798 796 Assets under finance lease 5-15 years 160 113 Construction in process — 885 613 Total 19,676 17,704 Less accumulated depreciation and depletion 12,422 12,260 Net $ 7,254 $ 5,444

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2021
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 December 31, 2021 As of December 31, 2020 (In millions) Useful Gross Accumulated Net Gross Accumulated Impairment Accumulated Net Customer relationships 22 Years $ 413 $ 18 $ 395 $ 132 $ 55 $ 77 $ — Patents 5-15 Years 17 11 6 22 7 10 5 Energy Contract 2 Years 54 11 43 54 — 5 49 Other 4-15 Years — — — 14 5 9 — Total amortizable intangible assets $ 484 $ 40 $ 444 $ 222 $ 67 $ 101 $ 54
Schedule of Goodwill	Below is a summary of goodwill by segment for the twelve months ended December 31, 2021: (In millions) Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2020 $ — $ — $ 4 $ — $ 4 Additions — 916 — — 916 Balance at December 31, 2021 $ — $ 916 $ 4 $ — $ 920

Stock-Based Compensation Plans

Stock-Based Compensation Plans (Tables)	12 Months Ended
	Dec. 31, 2021
Share-based Payment Arrangement [Abstract]
Total Stock-Based Compensation Awards Granted	The following table summarizes the total stock-based compensation awards granted during the years 2021, 2020 and 2019: Stock Options Restricted Stock Units TSR Performance Awards ROCE Performance Awards (a) Performance-Based Restricted Stock Units 2021 171,000 1,891,481 306,930 485,900 676,954 2020 — 2,640,690 671,390 — — 2019 — 1,005,500 210,520 527,470 —
Total Compensation Expense Recognized for Stock-Based Compensation Awards	The following table summarizes the total compensation expense recognized for stock-based compensation awards: (In millions, except per share amounts) Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Stock-based compensation expense recognized: Cost of sales $ 14 $ 8 $ 9 Selling, general and administrative expenses 41 18 17 Decrease in net income 55 26 26 Decrease in basic earnings per share 0.21 0.13 0.15 Decrease in diluted earnings per share 0.20 0.13 0.15
Performance-Based Stock Options Vesting and Exercising Conditions	The 171,000 performance-based stock options granted in December 2021 do not become vested and exercisable until the Company's 20-trading day average closing stock price meets or exceeds the following stock price hurdles during the seven 20-trading day Average Closing Stock Price Achievement During 7-Year Period Beginning on Grant Date Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 %
Status and Activity of Stock Options	The following table shows a summary of the status and activity of stock options for the year ended December 31, 2021: Shares Weighted- Weighted- Aggregate Outstanding at January 1, 2021 2,046,236 $ 25.98 Granted 171,000 $ 23.47 Exercised (378,522) $ 17.56 Forfeited or expired (178,950) $ 47.53 Outstanding at December 31, 2021 1,659,764 $ 25.31 3.51 $ 4 Exercisable at December 31, 2021 1,488,764 $ 25.53 3.11 $ 3 Exercisable and expected to vest at December 31, 2021 1,659,764 $ 25.31 3.11 $ 4
Performance Awards Outstanding and their Fair Market Value on Respective Grant Date	The following table shows a summary of the performance awards outstanding as of December 31, 2021, and their fair market value on the respective grant date: Performance Period Fair Value Minimum Target Maximum 2021 - 2023 $ 30 — 1,458,144 2,916,288 2020 - 2022 $ 5 — 641,005 1,282,010 2019 - 2021 $ 16 — 615,477 1,230,954
Status and Activity of Nonvested Stock Awards	The following table shows a summary of the status and activity of nonvested stock awards for the year ended December 31, 2021: Restricted TSR Performance (a) ROCE Performance (a) Performance-Based Restricted Stock Units (a) Total Weighted- Nonvested at January 1, 2021 3,515,725 918,564 666,736 — 5,101,025 $ 16.85 Granted 1,891,481 306,930 485,900 676,954 3,361,265 20.24 Vested (1,517,986) — — — (1,517,986) 19.01 Performance adjustment factor (b) — (69,483) (211,230) — (280,713) 47.83 Forfeited or expired (189,531) (34,308) (25,437) — (249,276) 14.43 Nonvested at December 31, 2021 3,699,689 1,121,703 915,969 676,954 6,414,315 $ 16.85 (a) The number of shares shown for the performance awards is based on the target number of share awards. (b) Consists of adjustments to vested performance awards to reflect actual performance. The adjustments were required since the original grants of the awards were at 100 percent of the targeted amounts and the awards vested at less than target.
Restricted Stock Units and Performance Awards Granted	The following table presents information on RSUs and performance awards granted: 2021 2020 2019 Number of awards granted 3,361,265 3,312,080 1,743,490 Weighted-average grant-date fair value per share $ 20.24 $ 8.69 $ 24.46

Derivative Instruments (Tables)

Derivative Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Notional Amounts of Outstanding Derivative Positions	The table below shows the outstanding swap quantities used to hedge forecasted purchases and sales as of December 31, 2021, and December 31, 2020: Hedge Contracts Classification December 31, 2021 December 31, 2020 Natural gas (in mmbtus) Commodity purchase swaps 40,498,000 38,801,400 Tin (in metric tons) Commodity purchase swaps 1,648 812 Zinc (in metric tons) Commodity purchase swaps 7,167 25,361 Electricity (in megawatt hours) Commodity purchase swaps 810,720 760,320 Iron ore pellets (in metric tons) Commodity purchase swaps 30,000 — Iron ore pellets (in metric tons) Zero-cost collars 1,296,000 — Hot-rolled coils (in tons) Sales swaps 157,120 120,000 Foreign currency (in millions of euros) Foreign exchange forwards €308 €242 Foreign currency (in millions of dollars) Foreign exchange forwards $2 —
Location and Amounts of Fair Values Related to Derivatives in Financial Statements	The following summarizes the fair value amounts included in our Consolidated Balance Sheets as of December 31, 2021, and December 31, 2020: (In millions) Designated as Hedging Instruments Balance Sheet Location December 31, 2021 December 31, 2020 Sales swaps Accounts receivable $ 10 $ — Sales swaps Accounts payable 30 26 Sales swaps Investments and long-term receivables 1 — Commodity purchase swaps Accounts receivable 17 5 Commodity purchase swaps Accounts payable 29 10 Commodity purchase swaps Investments and long-term receivables 1 — Commodity purchase swaps Other long-term liabilities 4 — Foreign exchange forwards Accounts receivable 15 — Foreign exchange forwards Accounts payable — 18 Not Designated as Hedging Instruments Commodity purchase swaps Accounts receivable 5 — Commodity purchase swaps Investments and long-term receivables 5 1
Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income	The table below summarizes the effect of hedge accounting on AOCI and amounts reclassified from AOCI into earnings for 2021, 2020, and 2019: (Loss) Gain on Derivatives in AOCI Amount of (Loss) Gain Recognized in Income (In millions) 2021 2020 2019 Location of Reclassification from AOCI (a) 2021 2020 2019 Sales swaps $ 7 $ (26) $ 1 Net sales $ (170) $ — $ (1) Commodity purchase swaps (11) 17 (6) Cost of sales (b) 57 (24) (19) Foreign exchange forwards 33 (17) 1 Cost of sales (3) (7) (1) (a) The earnings impact of our hedging instruments substantially offsets the earnings impact of the related hedged items resulting in immaterial ineffectiveness. (b) Costs for commodity purchase swaps are recognized in cost of sales as products are sold.
Location and Amounts of Gains and Losses Related to Derivatives in Financial Instruments	The table below summarizes the impact of derivative activity where hedge accounting has not been elected on our Consolidated Statements of Operations for 2021, 2020 and 2019: Amount of (Loss) Gain Recognized in Income (In millions) Consolidated Statement of Operations Location 2021 2020 2019 Commodity purchase swaps Cost of sales 19 (1) — Foreign exchange forwards Other financial costs 2 — 17

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of Debt	December 31, (In millions) Issuer/Borrower Interest Maturity 2021 2020 2037 Senior Notes U. S. Steel 6.650 2037 $ 350 $ 350 2029 Senior Secured Notes Big River Steel 6.625 2029 720 — 2029 Senior Notes U. S. Steel 6.875 2029 750 — 2026 Senior Notes U. S. Steel 6.250 2026 — 650 2026 Senior Convertible Notes U. S. Steel 5.000 2026 350 350 2025 Senior Notes U. S. Steel 6.875 2025 — 750 2025 Senior Secured Notes U. S. Steel 12.000 2025 — 1,056 Arkansas Teacher Retirement System Notes Payable Big River Steel 5.500 - 7.750 2023 — — Export-Import Credit Agreement U. S. Steel Variable 2021 — 180 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2024 - 2050 647 717 Environmental Revenue Bonds Big River Steel 4.500- 4.750 2049 752 — Finance leases and all other obligations U. S. Steel Various 2021-2029 67 81 Finance leases and all other obligations Big River Steel Various 2021-2031 122 — ECA Credit Agreement U. S. Steel Variable 2031 136 113 Credit Facility Agreement U. S. Steel Variable 2024 — 500 Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — 368 USSK credit facilities U. S. Steel Kosice Variable 2024 — — Total debt 3,894 5,115 Less unamortized discount, premium and debt issuance costs 3 228 Less short-term debt, long-term debt due within one year, and short-term issuance costs 28 192 Long-term debt $ 3,863 $ 4,695
Schedule of Extinguishment of Debt	The following is a summary of debt repayments made during the twelve months ended December 31, 2021: Twelve Months Ended December 31, 2021 Debt Instrument (in Millions) Date Debt Extinguished Arkansas Teacher Retirement System Notes Payable Fourth quarter 2021 106 Environmental Revenue Bonds (U. S. Steel) Fourth quarter 2021 70 Finance leases and all other obligations (e) Fourth quarter 2021 46 6.250% Senior Notes due 2026 (d) Fourth quarter 2021 230 6.250% Senior Notes due 2026 (a) Third quarter 2021 370 6.875% Senior Notes due 2025 (a) Third quarter 2021 718 6.625% 2029 Senior Secured Notes (a) Third quarter 2021 180 6.250% Senior Notes due 2026 Second quarter 2021 18 6.875% Senior Notes due 2025 Second quarter 2021 14 12.000% 2025 Senior Secured Notes (b) First quarter 2021 1,056 6.875% Senior Notes due 2025 First quarter 2021 18 6.250% Senior Notes due 2026 First quarter 2021 32 Environmental Revenue Bonds (U. S. Steel) First quarter 2021 89 Export-Import Credit Agreement (c) First quarter 2021 180 Total $ 3,127 (a) During the three months ended September 30, 2021, there were redemption premiums paid of $28 million and a net gain of $5 million for the write-off of unamortized acquisition-related fair value adjustment, discounts, and debt issuance costs as a result of these debt repayments. (b) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $181 million and $71 million, respectively related to the repayment. (c) Export-Import Credit Agreement was terminated in the first quarter of 2021. There were approximately $3 million in non-cash debt extinguishment costs associated with the repayment. (d) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $7 million and $2 million, respectively, related to the repayment. (e) Includes BRS Mortgage, Fairfield Caster Lease, and BRS Stonebriar Financing; extinguishment costs associated with this debt were immaterial.
Schedule of Debt Redemption Prices	Year Redemption Price 2024 103.438 % 2025 101.719 % 2026 and thereafter 100.000 % Year Redemption Price 2023 103.313 % 2024 101.656 % 2025 and thereafter 100.000 % Year Redemption Price September 1, 2026 to August 31, 2027 103.000 % September 1, 2027 to August 31, 2028 102.000 % September 1, 2028 to August 31, 2029 101.000 % On and after September 1, 2029 100.000 % Year Redemption Price September 1, 2027 to August 31, 2028 103.000 % September 1, 2028 to August 31, 2029 102.000 % September 1, 2029 to August 31, 2030 101.000 % On and after September 1, 2030 100.000 %
Aggregate Maturities of Debt	Debt Maturities – Aggregate maturities of debt are as follows (in millions): 2022 2023 2024 2025 2026 Later Total $ 28 $ 48 $ 88 $ 14 $ 500 $ 3,217 $ 3,895

Pensions and Other Benefits (Ta

Pensions and Other Benefits (Tables)	12 Months Ended
	Dec. 31, 2021
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Details Relating to Pension Benefits and Other Benefits	Details relating to pension benefits and Other Benefits are below. Pension Benefits Other Benefits (In millions) 2021 2020 2021 2020 Change in benefit obligations Benefit obligations at January 1 $ 6,186 $ 5,822 $ 1,841 $ 1,876 Service cost 53 51 11 12 Interest cost 163 193 50 63 UPI acquisition — 246 — 56 Actuarial losses (gains) (202) 400 (171) (23) Exchange rate loss (3) 3 — — Settlements, curtailments and termination benefits (358) 4 19 4 Benefits paid (417) (533) (130) (147) Benefit obligations at December 31 $ 5,422 $ 6,186 $ 1,620 $ 1,841 Change in plan assets Fair value of plan at January 1 $ 6,035 $ 5,406 $ 2,111 $ 2,025 Actual return on plan assets 394 922 70 219 UPI acquisition — 238 — 1 Asset reversion — — (4) (38) Employer contributions — — 2 1 Settlements (380) — — — Benefits paid from plan assets (417) (531) (85) (97) Fair value of plan assets at December 31 $ 5,632 $ 6,035 $ 2,094 $ 2,111 Funded status of plans at December 31 210 (151) 474 270
Amounts Recognized in Accumulated Other Comprehensive Loss	Amounts recognized in accumulated other comprehensive loss: 2021 (In millions) 12/31/2020 Amortization Activity 12/31/2021 Pensions Prior Service Cost $ 14 $ (2) $ — $ 12 Actuarial Losses 1,764 (231) (237) 1,296 Other Benefits Prior Service Credit (103) 29 — (74) Actuarial Gains (556) 23 (160) (693) (In millions) (a) Amount reclassified from AOCI Details about AOCI components 2021 2020 2019 Amortization of pension and other benefit items Prior service costs (a) $ (27) $ (4) $ 31 Actuarial losses (a) 109 129 135 Settlements, termination and curtailment gains (a) 100 2 3 UPI purchase accounting adjustment — 23 — Total pensions and other benefits items 182 150 169 Derivative reclassifications to Consolidated Statements of Operations 105 32 22 Total before tax 287 182 191 Tax provision (72) (41) (48) Net of tax $ 215 $ 141 $ 143 (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).
Pension and Other Benefits Recognized in Balance Sheet	As of December 31, 2021 and 2020, the following amounts were recognized in the Consolidated Balance Sheet: Pension Benefits Other Benefits (In millions) 2021 2020 2021 2020 Noncurrent assets (a) 252 12 535 326 Current liabilities (1) (9) (3) (4) Noncurrent liabilities (41) (154) (59) (52) Accumulated other comprehensive loss (b) 1,308 1,778 (767) (659) Net amount recognized $ 1,518 $ 1,627 $ (294) $ (389) (a) Included in noncurrent assets for Other Benefits are $41 million of expected retiree medical and life insurance payments for the next twelve months. (b) Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715 at December 31, 2021 and December 31, 2020, respectively, are reflected net of tax of $531 million and $678 million respectively, on the Consolidated Statements of Stockholders’ Equity.
Information for Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets	The Accumulated Benefit Obligation (ABO) for all defined benefit pension plans was $5,274 million and $5,979 million at December 31, 2021 and 2020, respectively. December 31, (In millions) 2021 2020 Information for pension plans with an accumulated benefit obligation in excess of plan assets: Aggregate accumulated benefit obligations (ABO) $ (294) $ (5,979) Aggregate projected benefit obligations (PBO) (309) (6,186) Aggregate fair value of plan assets 268 6,035
Details of Net Periodic Benefit Costs Related to Pension and Other Benefits	Following are the details of net periodic benefit costs related to Pension and Other Benefits: Pension Benefits Other Benefits (In millions) 2021 2020 2019 2021 2020 2019 Components of net periodic benefit cost (credits): Service cost $ 53 $ 51 $ 44 $ 11 $ 12 $ 13 Interest cost 163 193 237 50 63 91 Expected return on plan assets (361) (333) (324) (81) (80) (79) Amortization - prior service costs (credits) 2 2 2 (29) (6) 29 - actuarial losses (gains) 132 145 132 (23) (16) 3 Net periodic benefit cost, excluding below (11) 58 91 (72) (27) 57 Multiemployer plans (a) 75 76 77 — — — Settlement, termination and curtailment losses 135 11 11 19 4 — Net periodic benefit cost (credits) $ 199 $ 145 $ 179 $ (53) $ (23) $ 57 (a) Primarily represents pension expense for the SPT covering USW employees hired from National Steel Corporation and new USW employees hired after May 21, 2003.
Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost	Weighted average assumptions used to determine the benefit obligation at December 31 and net periodic benefit cost for the year ended December 31 are detailed below. Pension Benefits Other Benefits 2021 2020 2021 2020 U.S. and Europe U.S. and Europe U.S. U.S. Actuarial assumptions used to determine benefit obligations at December 31: Discount rate 3.01 % 2.72 % 3.11 % 2.80 % Increase in compensation rate 2.60 % 2.62 % N/A N/A Pension Benefits Other Benefits 2021 2020 2019 2021 2020 2019 U.S. and Europe U.S. and Europe U.S. and Europe U.S. U.S. U.S. Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31: Discount rate 2.72 % 3.35 % 4.41 % 2.80 % 3.42 % 4.47 % Expected annual return on plan assets 6.82 % 6.47 % 6.50 % 4.25 % 4.25 % 4.25 % Increase in compensation rate 2.60 % 2.62 % 2.60 % N/A N/A N/A
Assumed Health Care Cost Trend Rates	2021 2020 Assumed health care cost trend rates at December 31: U.S. U.S. Health care cost trend rate assumed for next year 5.75% 6.50% Rate to which the cost trend rate is assumed to decline (the ultimate trend rate) 4.50% 4.50% Year that the rate reaches the ultimate trend rate 2029 2029
Pension and Other Benefits Plan Assets Carried at Fair Value	The fair value of U. S. Steel's pension plan assets by asset category at December 31 were as follows (in millions): 2021 2020 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 433 $ — $ — $ — $ 433 $ 306 $ — $ — $ — $ 306 International companies 183 — — — 183 177 — — — 177 Total equity 616 — — — 616 483 — — — 483 Fixed Income Corporate Bonds - U.S. — 1,405 — — 1,405 — 1,514 — — 1,514 Corporate Bonds - Non-U.S. — 251 — — 251 — 252 — — 252 U.S. government and agencies — 426 — — 426 — 202 — — 202 Non-U.S. government — 78 — — 78 — 97 — — 97 Mortgage and asset-backed securities — 1 — — 1 — 213 — — 213 Total fixed income — 2,161 — — 2,161 — 2,278 — — 2,278 Alternatives Timberlands — — — 268 268 — — 269 — 269 Mineral Interests and other alternatives — — 22 9 31 — — 19 — 19 Private equity — — — 259 259 — — — 231 231 Real estate — — 32 187 219 — — 36 205 241 Total alternatives — — 54 723 777 — — 324 436 760 Commingled Funds — — — 1,964 1,964 — — — 2,289 2,289 Short-Term Investments 117 — — — 117 173 — — — 173 Other (b) (3) — — — (3) 52 — — — 52 Total assets at fair value $ 730 $ 2,161 $ 54 $ 2,687 $ 5,632 $ 708 $ 2,278 $ 324 $ 2,725 $ 6,035 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables. The fair value of U. S. Steel's Other Benefits plan assets by asset category at December 31 were as follows (in millions): 2021 2020 Level 1 Level 2 Level 3 measured at NAV (a) Total Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Equity U. S. companies $ 186 $ — $ — $ — $ 186 $ 77 $ — $ — $ — $ 77 International companies 97 — — — 97 27 — — — 27 Total equity 283 — — — 283 104 — — — 104 Fixed Income Corporate Bonds - U.S. — 718 — — 718 — 1,121 — — 1,121 Corporate Bonds - Non-U.S. — 191 — — 191 — 231 — — 231 U.S. government and agencies — 198 — — 198 — 365 — — 365 Non-U.S. government — 17 — — 17 — 9 — — 9 Mortgage and asset-backed securities — 9 — — 9 — 31 — — 31 Total fixed income — 1,133 — — 1,133 — 1,757 — — 1,757 Alternatives Timberlands — — — 35 35 — — 35 — 35 Other alternatives — — 39 2 41 — — — — — Private equity — — — 59 59 — — — 48 48 Real estate — — — 26 26 — — — 29 29 Total alternatives — — 39 122 161 — — 35 77 112 Commingled Funds — — — 434 434 — — — — — Short-Term Investments 71 — — — 71 102 — — — 102 Other (b) 12 — — — 12 36 — — — 36 Total assets at fair value $ 366 $ 1,133 $ 39 $ 556 $ 2,094 $ 242 $ 1,757 $ 35 $ 77 $ 2,111 (a) In accordance with ASC Topic 820, certain investments that were measured at net asset value per share (or its equivalent) have not been classified in the fair value hierarchy. (b) Includes cash, accrued income, and miscellaneous payables.
Changes in Fair Value of Pension and Other Benefits Plan Level 3 Assets	The following table sets forth a summary of changes in the fair value of U. S. Steel’s Pension plan Level 3 assets for the years ended December 31, 2021 and 2020: Level 3 assets only (In millions) 2021 2020 Balance at beginning of period $ 324 $ 317 Transfers in and/or out of Level 3 (269) — Actual return on plan assets: Realized gain 3 2 Net unrealized loss 2 (9) Purchases, sales, issuances and settlements: Purchases 24 17 Sales (30) (3) Balance at end of period $ 54 $ 324 The following table sets forth a summary of changes in the fair value of U. S. Steel’s Other Benefits plan Level 3 assets for the years ended December 31, 2021 and 2020: Level 3 assets only (In millions) 2021 2020 Balance at beginning of period $ 35 $ 35 Transfers in and/or out of Level 3 (35) — Actual return on plan assets: Realized gain — — Net unrealized loss 1 — Purchases, sales, issuances and settlements: Purchases 39 2 Sales (1) (2) Balance at end of period $ 39 $ 35
Multiemployer Pension Plans	U. S. Steel’s participation in the SPT for the annual periods ended December 31, 2021, 2020 and 2019 is outlined in the table below. Employer Pension Protection Act Zone (a) FIP/RP Status (b) U.S. Steel Surcharge (c) Expiration Date Pension Fund 2021 2020 2021 2020 2019 2021 2020 Steelworkers Pension Trust 23-6648508/499 Green Green No $ 75 $ 76 $ 77 No No September 1, 2022 (a) The zone status is based on information that U. S. Steel received from the plan and is certified by the plan’s actuary. Among other factors, plans in the green zone are at least 80 percent funded, while plans in the yellow zone are less than 80 percent funded and plans in the red zone are less than 65 percent funded. (b) Indicates if a financial improvement plan (FIP) or a rehabilitation plan (RP) is either pending or has been implemented. (c) Indicates whether there were charges to U. S. Steel from the plan.
Benefit Payments Expected to be Paid from Defined Benefit Plans	Estimated Future Benefit Payments – The following benefit payments, which reflect expected future service as appropriate, are expected to be paid from U. S. Steel’s defined benefit plans: (In millions) Pension Other 2022 $ 407 $ 135 2023 397 130 2024 427 127 2025 378 127 2026 368 126 Years 2027 - 2029 1,690 562

Asset Retirement Obligations (T

Asset Retirement Obligations (Tables)	12 Months Ended
	Dec. 31, 2021
Asset Retirement Obligation Disclosure [Abstract]
Changes in Carrying Values of Asset Retirement Obligations	The following table reflects changes in the carrying values of AROs for the years ended December 31, 2021 and 2020: December 31, (In millions) 2021 2020 Balance at beginning of year $ 60 $ 58 Additional obligations incurred 3 5 Obligations settled (7) (7) Change in estimate of obligations (1) — Foreign currency translation effects (1) 1 Accretion expense 12 3 Balance at end of period $ 66 $ 60

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2021
Fair Value Disclosures [Abstract]
Financial Assets and Liabilities Not Carried at Fair Value	The following table summarizes U. S. Steel’s financial assets and liabilities that were not carried at fair value at December 31, 2021 and 2020. December 31, 2021 December 31, 2020 (In millions) Fair Value Carrying Fair Value Carrying Financial liabilities: Short-term and long-term debt (a) $ 4,379 $ 3,702 $ 5,323 $ 4,806 (a) Excludes finance lease obligations.

Reclassifications from Accumu_2

Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Tables)	12 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	(In millions) Pension and Foreign Unrealized Gain (Loss) on Derivatives Total Balance at December 31, 2019 $ (843) $ 381 $ (16) $ (478) Other comprehensive income (loss) before reclassifications 271 68 (49) 290 Amounts reclassified from AOCI (a) 114 — 27 141 Net current-period other comprehensive income (loss) 385 68 (22) 431 Balance at December 31, 2020 $ (458) $ 449 $ (38) $ (47) Other comprehensive income (loss) before reclassifications 297 (78) (56) 163 Amounts reclassified from AOCI (a) 136 — 79 215 Net current-period other comprehensive income (loss) 433 (78) 23 378 Balance at December 31, 2021 $ (25) $ 371 $ (15) $ 331 (a) See table below for further details.
Amounts Recognized in Accumulated Other Comprehensive Loss	Amounts recognized in accumulated other comprehensive loss: 2021 (In millions) 12/31/2020 Amortization Activity 12/31/2021 Pensions Prior Service Cost $ 14 $ (2) $ — $ 12 Actuarial Losses 1,764 (231) (237) 1,296 Other Benefits Prior Service Credit (103) 29 — (74) Actuarial Gains (556) 23 (160) (693) (In millions) (a) Amount reclassified from AOCI Details about AOCI components 2021 2020 2019 Amortization of pension and other benefit items Prior service costs (a) $ (27) $ (4) $ 31 Actuarial losses (a) 109 129 135 Settlements, termination and curtailment gains (a) 100 2 3 UPI purchase accounting adjustment — 23 — Total pensions and other benefits items 182 150 169 Derivative reclassifications to Consolidated Statements of Operations 105 32 22 Total before tax 287 182 191 Tax provision (72) (41) (48) Net of tax $ 215 $ 141 $ 143 (a) These AOCI components are included in the computation of net periodic benefit cost (see Note 18 for additional details).

Supplemental Cash Flow Inform_2

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2021
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Year Ended December 31, (In millions) 2021 2020 2019 Net cash (used in) provided by operating activities included: Interest and other financial costs paid (net of amount capitalized) $ (319) $ (248) $ (151) Income taxes (paid) refunded $ (75) $ 45 $ 38 Non-cash investing and financing activities: Change in accrued capital expenditures $ 40 $ (121) $ (70) U. S. Steel common stock issued for employee/non-employee director stock plans $ 28 $ 19 $ 19 Capital expenditures funded by finance lease borrowings $ 18 $ 31 $ 46 Export Credit Agreement (ECA) financing $ 23 $ 34 $ — Big River Steel put and call options (a) $ — $ — $ 21 (a) The Big River Steel put and call options amount represents the excess of the Class B Common Put Option and the Class B Common Call Option liabilities over the U. S. Steel Call Option asset from U. S. Steel's acquisition of its 49.9% ownership interest in Big River Steel on October 31, 2019. The exercise of the U. S. Steel Call Option on December 8, 2020 legally extinguished the remaining Big River Steel put and call options. See Note 7 for further details. U. S. Steel completed the purchase of the remaining interest in Big River Steel on January 15, 2021. See Note 5 for further details.

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2021
Leases [Abstract]
Schedule of Operating and Finance Leases by Balance Sheet Location	The following table summarizes the lease amounts included in our Consolidated Balance Sheet as of December 31, 2021. (In millions) Balance Sheet Location December 31, 2021 December 31, 2020 Assets Operating Operating lease assets (a) $ 185 $ 214 Finance Property, plant and equipment (b) 101 73 Total Lease Assets $ 286 $ 287 Liabilities Current Operating Current operating lease liabilities $ 58 $ 59 Finance Current portion of long-term debt 16 16 Non-Current Operating Noncurrent operating lease liabilities 136 163 Finance Long-term debt less unamortized discount and issue costs 76 65 Total Lease Liabilities $ 286 $ 303 (a) Operating lease assets are recorded net of accumulated amortization of $128 million and $96 million as of December 31, 2021, and December 31, 2020, respectively.
Schedule of Operating and Finance Lease Costs by Income Statement Location	The following table summarizes lease costs included in our Consolidated Statement of Operations for the years ended December 31, 2021, December 31, 2020 and December 31, 2019. (In millions) Classification Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Operating Lease Cost (a) Cost of sales $ 69 $ 67 $ 81 Operating Lease Cost Selling, general and administrative expenses 14 14 11 Finance Lease Cost Amortization Depreciation, depletion and amortization 21 14 7 Interest Interest expense 9 4 3 Total Lease Cost $ 113 $ 99 $ 102 (a) Operating lease cost recorded in cost of sales includes $11 million, $7 million and $15 million of variable lease cost for the years ended December 31, 2021, December 31, 2020 and December 31, 2019, respectively. An immaterial amount of variable lease cost was included in cost of sales and selling, general and administrative expenses for the years ended December 31, 2021, December 31, 2020 and December 31, 2019, respectively. $1 million of short-term lease cost is included in cost of sales and selling, general and administrative expenses for both of the years ended December 31, 2021, and December 31, 2020. An immaterial amount of short-term lease cost is included in cost of sales and selling, general and administrative expenses for the year ended December 31, 2019.
Schedule of Operating Lease Maturities	Lease liability maturities as of December 31, 2021, are shown below. (In millions) Operating Finance Total 2022 $ 68 $ 20 $ 88 2023 48 20 68 2024 38 18 56 2025 28 15 43 2026 19 12 31 After 2026 22 18 40 Total Lease Payments $ 223 $ 103 $ 326 Less: Interest 29 11 40 Present value of lease liabilities $ 194 $ 92 $ 286
Schedule of Financing Lease Maturities	Lease liability maturities as of December 31, 2021, are shown below. (In millions) Operating Finance Total 2022 $ 68 $ 20 $ 88 2023 48 20 68 2024 38 18 56 2025 28 15 43 2026 19 12 31 After 2026 22 18 40 Total Lease Payments $ 223 $ 103 $ 326 Less: Interest 29 11 40 Present value of lease liabilities $ 194 $ 92 $ 286
Schedule of Lease Terms and Discount Rates	Lease terms and discount rates are shown below. December 31, 2021 Weighted average lease term Finance 5 years Operating 4 years Weighted average discount rate Finance 4.16 % Operating 6.56 %
Schedule of Cash Amounts Paid for Lease Liabilities	Supplemental cash flow information related to leases is as follows: (In millions) Year Ended December 31, 2021 Year Ended December 31, 2020 Year Ended December 31, 2019 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases $ 70 $ 71 $ 72 Operating cash flows from finance leases 9 4 3 Financing cash flows from finance leases 30 13 7 Right-of-use assets exchanged for lease liabilities: Operating leases 40 41 53 Finance leases 18 31 46

Restructuring and Other Charg_2

Restructuring and Other Charges (Tables)	12 Months Ended
	Dec. 31, 2021
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 during the years ended December 31, 2021, and December 31, 2020, were as follows: (in millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2019 $ 87 $ 125 $ — $ 212 Additional charges 81 53 4 $ 138 Cash payments/utilization (117) (52) (4) (173) Balance at December 31, 2020 $ 51 $ 126 $ — $ 177 Additional charges 76 51 1 128 Cash payments/utilization (a) (36) (28) (1) (65) Balance at December 31, 2021 $ 91 $ 149 $ — $ 240
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) December 31, 2021 December 31, 2020 Accounts payable $ 34 $ 34 Payroll and benefits payable 2 29 Employee benefits 88 22 Deferred credits and other noncurrent liabilities 116 92 Total $ 240 $ 177

Contingencies and Commitments (

Contingencies and Commitments (Tables)	12 Months Ended
	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Asbestos Litigation Activity	The following table shows the number of asbestos claims in the current year and the prior two years: Period ended Opening Claims New Closing December 31, 2019 2,320 195 265 2,390 December 31, 2020 2,390 240 295 2,445 December 31, 2021 2,445 198 258 2,505
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: Year Ended December 31, (In millions) 2021 2020 Beginning of period $ 146 $ 186 Accruals for environmental remediation deemed probable and reasonably estimable 43 7 Obligations settled (31) (47) End of period $ 158 $ 146
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) December 31, 2021 December 31, 2020 Accounts payable $ 65 $ 43 Deferred credits and other noncurrent liabilities 93 103 Total $ 158 $ 146
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): 2022 2023 2024 2025 2026 Later years Total $513 $568 $334 $329 $251 $705 $2,700

Nature of Business and Signif_3

Nature of Business and Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended		3 Months Ended		12 Months Ended
	Dec. 31, 2021	Oct. 31, 2021	Jun. 30, 2021	Mar. 31, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2019
Significant Accounting Policies [Line Items]
Percentage of LIFO (last in first out) inventory to total inventory	46.00%				46.00%	59.00%
Asset impairment charges (Note 1)			$ 56		$ 273	$ 263	$ 0
Portion of salaried employees that receive pension benefits through a defined contribution pension plan					three-quarters
Pension corridor percentage					10.00%
Welded Tubular Asset Group
Significant Accounting Policies [Line Items]
Asset impairment charges (Note 1)				$ 263
Tangible Asset Impairment Charges				196
Impairment of Intangible Assets (Excluding Goodwill)				$ 67
Steel Casting and Hot Strip Mill Related Fixed Assets
Significant Accounting Policies [Line Items]
Write-off of assets	$ 128
Equipment Related to Steel Production for Petroleum Conveying Pipe
Significant Accounting Policies [Line Items]
Write-off of assets		$ 88
Big River Steel
Significant Accounting Policies [Line Items]
Ownership interest								49.90%

New Accounting Standards (Detai

New Accounting Standards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Class of Stock [Line Items]
Diluted earnings per share (in dollars per share)	$ 14.88	$ (5.92)	$ (3.67)
Accounting Standards Update 2020-06
Class of Stock [Line Items]
Decrease in earnings per share (in dollars per share)	0.71
Treasury Stock Method | Accounting Standards Update 2020-06
Class of Stock [Line Items]
Diluted earnings per share (in dollars per share)	14.88
If-converted Method | Accounting Standards Update 2020-06
Class of Stock [Line Items]
Diluted earnings per share (in dollars per share)	$ 14.17

Recently Adopted Accounting S_3

Recently Adopted Accounting Standards - Narrative (Details)	Dec. 31, 2021pool
Accounting Changes and Error Corrections [Abstract]
Number of receivable pools	2
Percent of receivables balance covered by credit insurance	79.00%

Segment Information - Additiona

Segment Information - Additional Information (Details)	12 Months Ended
	Dec. 31, 2021Segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Information - Results o

Segment Information - Results of Segment Operations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
Net sales	$ 20,275	$ 9,741	$ 12,937
Earnings (loss) from investees	170	(117)	79
Earnings (loss) before Interest and Income Taxes	4,946	(1,075)	(230)
Depreciation, depletion & amortization	791	643	616
Capital expenditures	863	725	1,252
Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	12,180	7,071	9,279
Mini Mill (a)
Segment Reporting Information [Line Items]
Net sales	3,008
USSE
Segment Reporting Information [Line Items]
Net sales	4,262	1,967	2,417
Tubular
Segment Reporting Information [Line Items]
Net sales	789	639	1,188
Total reportable segments
Segment Reporting Information [Line Items]
Net sales	20,239	9,677	12,884
Other
Segment Reporting Information [Line Items]
Net sales	36	64	53
Operating Segments
Segment Reporting Information [Line Items]
Net sales		(316)	(402)
Operating Segments | Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	12,358	7,279	9,560
Earnings (loss) from investees	150	(9)	84
Earnings (loss) before Interest and Income Taxes	2,630	(596)	196
Depreciation, depletion & amortization	491	496	456
Capital expenditures	422	484	943
Operating Segments | Mini Mill (a)
Segment Reporting Information [Line Items]
Net sales	3,516
Earnings (loss) from investees	0
Earnings (loss) before Interest and Income Taxes	1,206
Depreciation, depletion & amortization	151
Capital expenditures	331
Operating Segments | Mini Mill #2
Segment Reporting Information [Line Items]
Capital expenditures	144
Operating Segments | USSE
Segment Reporting Information [Line Items]
Net sales	4,266	1,970	2,420
Earnings (loss) from investees	0	0	0
Earnings (loss) before Interest and Income Taxes	975	9	(57)
Depreciation, depletion & amortization	98	97	92
Capital expenditures	57	79	153
Operating Segments | Tubular
Segment Reporting Information [Line Items]
Net sales	809	646	1,191
Earnings (loss) from investees	14	4	5
Earnings (loss) before Interest and Income Taxes	1	(179)	(67)
Depreciation, depletion & amortization	46	39	46
Capital expenditures	51	159	145
Operating Segments | Total reportable segments
Segment Reporting Information [Line Items]
Net sales	20,949	9,895	13,171
Earnings (loss) from investees	164	(5)	89
Earnings (loss) before Interest and Income Taxes	4,812	(766)	72
Depreciation, depletion & amortization	786	632	594
Capital expenditures	861	722	1,241
Operating Segments | Other
Segment Reporting Information [Line Items]
Net sales	101	162	168
Earnings (loss) from investees	6	(94)	(10)
Earnings (loss) before Interest and Income Taxes	(11)	(39)	23
Depreciation, depletion & amortization	5	11	22
Capital expenditures	2	3	11
Intersegment Sales
Segment Reporting Information [Line Items]
Net sales	(775)	(316)	(402)
Intersegment Sales | Flat-Rolled
Segment Reporting Information [Line Items]
Net sales	178	208	281
Intersegment Sales | Mini Mill (a)
Segment Reporting Information [Line Items]
Net sales	508
Intersegment Sales | USSE
Segment Reporting Information [Line Items]
Net sales	4	3	3
Intersegment Sales | Tubular
Segment Reporting Information [Line Items]
Net sales	20	7	3
Intersegment Sales | Total reportable segments
Segment Reporting Information [Line Items]
Net sales	710	218	287
Intersegment Sales | Other
Segment Reporting Information [Line Items]
Net sales	65	98	115
Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Net sales	(775)
Earnings (loss) from investees	0	(18)	0
Earnings (loss) before Interest and Income Taxes	145	(270)	(325)
Depreciation, depletion & amortization	0	0	0
Capital expenditures	$ 0	$ 0	$ 0

Segment Information - Schedule

Segment Information - Schedule of Assets by Segment (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 17,816	$ 12,059
Corporate, reconciling items, and eliminations (b)
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	(1,489)	(2,340)
Flat-Rolled
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	7,337	7,099
Mini Mill (a)
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	4,715	0
Mini Mill #2
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	347
USSE
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	6,111	5,502
Tubular
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,054	887
Total reportable segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	19,217	13,488
Other
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 88	$ 911

Segment Information - Schedul_2

Segment Information - Schedule of Reconciling Items to EBIT (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	$ 4,946	$ (1,075)	$ (230)
Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	145	(270)	(325)
Restructuring and other charges (Note 25) | Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	(128)	(138)	(275)
Asset impairment charges | Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	(273)	(287)	0
Big River Steel - acquisition-related items | Reconciling Items and Eliminations | Big River Steel
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	(35)	(3)	0
Losses (gains) on assets sold & previously held investments | Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	118	170	0
Gain on sale of Transtar (Note 5) | Reconciling Items and Eliminations | Transtar, LLC
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	506	0	0
Environmental remediation charges | Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	(43)	0	0
Other items | Reconciling Items and Eliminations
Other items not allocated to segments:
Earnings (loss) before interest and income taxes	$ 0	$ (12)	$ (50)

Segment Information - Net Sales

Segment Information - Net Sales, Property, Plant and Equipment and Equity Method Investments Based on Location of Operating Segment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Segment Reporting Information [Line Items]
External Sales	$ 20,275	$ 9,741	$ 12,937
Assets	7,914	6,583	6,719
North America
Segment Reporting Information [Line Items]
External Sales	16,013	7,774	10,520
Assets	7,034	5,590	5,772
Europe
Segment Reporting Information [Line Items]
External Sales	4,262	1,967	2,417
Assets	880	993	947
U.S.
Segment Reporting Information [Line Items]
Assets	$ 7,034	$ 5,590	$ 5,772

Acquisition and Disposition - A

Acquisition and Disposition - Additional Information (Details) - USD ($) $ in Millions	Jul. 28, 2021	Jan. 15, 2021	Feb. 29, 2020	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2019
Business Acquisition [Line Items]
Gain on sale of Transtar					$ 506	$ 0	$ 0
Restructuring and other charges				$ 89	128	138	$ 275
Transtar, LLC | Disposal Group, Disposed of by Sale, Not Discontinued Operations
Business Acquisition [Line Items]
Ownership percentage	100.00%
Disposal group, cash purchase price	$ 627
Gain on sale of Transtar					$ 506
Customer relationships
Business Acquisition [Line Items]
Useful lives					22 years
Big River Steel
Business Acquisition [Line Items]
Purchase price, net of cash acquired		$ 625
Cash received in acquisition		36
Restricted cash received in acquisition		62
Liabilities incurred in business acquisition		50
Transaction fees		9
Ownership interest								49.90%
Fair value of previously held investment in Big River Steel		770
Remeasurement gain		111
Step-up to fair value for property, plant and equipment		308
Step-up to fair value for debt		194
Step-up to fair value for inventory		24
Goodwill recorded		$ 916
Risk adjusted rate		11.00%
Terminal growth rate		2.00%
Gain on previously held equity investment included in pro forma information						111
Transaction fees and other related costs included in pro forma information						9
Inventory step-up amortization included in pro forma information						24
Non-recurring retention bonuses included in pro forma information						$ 44
Accounts payable and accrued liabilities		$ 224
Long-term debt		1,997
Property, plant and equipment		2,188
Big River Steel | Customer relationships
Business Acquisition [Line Items]
Intangible asset recorded		$ 413
Amortization period for intangible asset		22 years
UPI
Business Acquisition [Line Items]
Purchase price, net of cash acquired			$ 3
Cash received in acquisition			$ 2
Ownership interest			50.00%
Fair value of previously held investment in Big River Steel			$ 5
Remeasurement gain			25
UPI accounts payable for substrate purchased from U. S. Steel			135
Receivables			44
Inventories			96
Accounts payable and accrued liabilities			19
Long-term debt			55
Payroll and employee benefit liabilities			78
Property, plant and equipment			97
Step-up to fair value for property, plant and equipment			47
Step-up to fair value for intangible asset for a beneficial energy contract			$ 54
UPI | Energy Contract [Domain]
Business Acquisition [Line Items]
Useful lives			10 years

Acquisitions and Disposition -

Acquisitions and Disposition - Allocation of the Aggregate Purchase Price Based on Estimated Fair Values (Details) - USD ($) $ in Millions	Jan. 15, 2021	Dec. 31, 2021	Dec. 31, 2020
Assets Acquired:
Goodwill		$ 920	$ 4
Big River Steel
Assets Acquired:
Receivables	$ 166
Receivables with U. S. Steel	99
Inventories	184
Other current assets	16
Property, plant and equipment	2,188
Intangibles	413
Goodwill	916
Other noncurrent assets	19
Total Assets Acquired	4,001
Liabilities Assumed:
Accounts payable and accrued liabilities	224
Payroll and benefits payable	27
Accrued taxes	9
Accrued interest	33
Short-term debt and current maturities of long-term debt	29
Long-term debt	1,997
Deferred income tax liabilities	26
Deferred credits and other long-term liabilities	211
Total Liabilities Assumed	2,556
Fair value of previously held investment in Big River Steel	770
Purchase price, including assumed liabilities and net of cash acquired	675
Difference in assets acquired and liabilities assumed	1,445
Receivables for payments made by Big River Steel on behalf of U. S. Steel for retention bonuses	22
Impact of retention bonuses on the previously held equity investment and for U. S. Steel liabilities assumed in the purchase	50
Assumed receivables for steel substrate sales from Big River Steel to U. S. Steel	$ 27

Acquisitions and Disposition _2

Acquisitions and Disposition - Unaudited Pro Forma Information for U. S. Steel Including the Results of the Big River Steel Acquisition (Details) - Big River Steel - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Net sales	$ 20,347	$ 10,694
Net earnings (loss)	$ 4,103	$ (1,260)

Revenue - Disaggregation of Sal

Revenue - Disaggregation of Sales by Product (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disaggregation of Revenue [Line Items]
Net sales	$ 20,275	$ 9,741	$ 12,937
Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	138	96	316
Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	6,485	2,066	3,501
Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	4,759	2,266	2,795
Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	6,516	3,894	3,999
Tubular products
Disaggregation of Revenue [Line Items]
Net sales	839	661	1,206
All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	1,538	758	1,120
Flat-Rolled
Disaggregation of Revenue [Line Items]
Net sales	12,180	7,071	9,279
Flat-Rolled | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	12	94	305
Flat-Rolled | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	2,592	1,273	2,504
Flat-Rolled | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	3,785	2,102	2,512
Flat-Rolled | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	4,408	2,990	2,993
Flat-Rolled | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Flat-Rolled | All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	1,383	612	965
Mini Mill (a)
Disaggregation of Revenue [Line Items]
Net sales	3,008
Mini Mill (a) | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	0
Mini Mill (a) | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	1,744
Mini Mill (a) | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	526
Mini Mill (a) | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	732
Mini Mill (a) | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0
Mini Mill (a) | All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	6
USSE
Disaggregation of Revenue [Line Items]
Net sales	4,262	1,967	2,417
USSE | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	126	2	11
USSE | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	2,149	793	997
USSE | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	448	164	283
USSE | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	1,376	904	1,006
USSE | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	58	40	40
USSE | All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	105	64	80
Tubular
Disaggregation of Revenue [Line Items]
Net sales	789	639	1,188
Tubular | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Tubular | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	781	621	1,166
Tubular | All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	8	18	22
Other
Disaggregation of Revenue [Line Items]
Net sales	36	64	53
Other | Semi-finished
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other | Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other | Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other | Coated sheets
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other | Tubular products
Disaggregation of Revenue [Line Items]
Net sales	0	0	0
Other | All Other (b)
Disaggregation of Revenue [Line Items]
Net sales	$ 36	$ 64	$ 53

Net Interest and Other Financ_3

Net Interest and Other Financial Costs - Net Interest and Other Financial Costs (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2019
Interest income:
Interest income	$ (4)	$ (7)	$ (17)
Interest expense and other financial costs:
Interest incurred	342	306	162
Less interest capitalized	29	26	20
Total interest expense	313	280	142
Loss on debt extinguishment (Note 7)	292	0	0
Net periodic benefit (income) costs (other than service cost)	(45)	(25)	91
Foreign currency net gain (b)	17	(15)	(17)
Financial costs on:
Other (c)	5	(21)	10
Amortization of discounts and deferred financing costs	14	15	7
Total other financial costs	46	(16)	6
Net interest and other financial costs	602	232	222
Change in fair value of put and call options		(39)	7
Big River Steel
Financial costs on:
Ownership interest				49.90%
Amended Credit Agreement
Financial costs on:
Credit facilities	6	3	5
USSK credit facilities
Financial costs on:
Credit facilities	$ 4	$ 2	$ 1

Earnings and Dividends Per Co_3

Earnings and Dividends Per Common Share - Computations for Basic and Diluted Income (Loss) Per Common Share from Continuing Operations (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings Per Share [Abstract]
Net earnings (loss) attributable to United States Steel Corporation stockholders	$ 4,174	$ (1,165)	$ (630)
Weighted-average shares outstanding (in thousands):
Basic	264,667	196,721	171,418
Effect of convertible notes	11,126	0	0
Effect of stock options, restricted stock units and performance awards	4,651	0	0
Adjusted weighted-average shares outstanding, diluted	280,444	196,721	171,418
Basic earnings (loss) per common share	$ 15.77	$ (5.92)	$ (3.67)
Diluted earnings (loss) per common share	$ 14.88	$ (5.92)	$ (3.67)

Earnings and Dividends Per Co_4

Earnings and Dividends Per Common Share - Antidilutive Securities that were Not Included in Computation of Diluted Loss Per Common Share (Details) - shares shares in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted loss per common share (in shares)	1,185	6,780	5,109
Securities granted under the 2016 Omnibus Incentive Compensation Plan, as amended and restated
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted loss per common share (in shares)	1,185	6,780	4,459
Securities convertible under the Senior Convertible Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of diluted loss per common share (in shares)	0	0	650

Earnings and Dividends Per Co_5

Earnings and Dividends Per Common Share - Additional Information (Details) - $ / shares	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019
Earnings Per Share [Abstract]
Quarterly dividends per common share (in USD per share)	$ 0.05	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.05	$ 0.05	$ 0.05	$ 0.05

Cash, Cash Equivalents, and R_3

Cash, Cash Equivalents, and Restricted Cash (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents [Abstract]
Cash and cash equivalents	$ 2,522	$ 1,985	$ 749
Restricted cash in other current assets	2	3	2
Long-term restricted cash	76	130	188
Total cash, cash equivalents and restricted cash	$ 2,600	$ 2,118	$ 939	$ 1,040

Inventories Inventory balances

Inventories Inventory balances (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials	$ 713	$ 416
Semi-finished products	1,056	633
Finished products	388	300
Supplies and sundry items	53	53
Total	$ 2,210	$ 1,402

Inventories - Additional Inform

Inventories - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Inventory Disclosure [Abstract]
Estimate in excess of current acquisition costs over stated inventory values	$ 896	$ 848
Change in income from operations as a result of liquidations of LIFO inventories	$ 11	$ 5	$ 28

Income Taxes - Components of Ea

Income Taxes - Components of Earnings (Loss) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Taxes [Line Items]
Earnings (loss) before income taxes	$ 4,344	$ (1,307)	$ (452)
United States
Income Taxes [Line Items]
Earnings (loss) before income taxes	3,400	(1,303)	(381)
Foreign
Income Taxes [Line Items]
Earnings (loss) before income taxes	$ 944	$ (4)	$ (71)

Income Taxes - (Benefit) Provis

Income Taxes - (Benefit) Provision for Income Taxes (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Current (Benefit) Provision for Income Taxes
Current Federal income tax (benefit) provision	$ (7)	$ (10)	$ (18)
Current state and local Income tax (benefit) provision	50	(3)	0
Current foreign income tax (benefit) provision	179	1	(6)
Current income tax (benefit) provision	222	(12)	(24)
Deferred (Benefit) Provision for Income Taxes
Deferred Federal income tax (benefit) provision	8	(95)	196
Deferred state and local Income tax (benefit) provision	(71)	(24)	23
Deferred foreign income tax (benefit) provision	11	(11)	(17)
Deferred income tax (benefit) provision	(52)	(130)	202
(Benefit) Provision for Income Taxes, Total
Federal income tax (benefit) provision	1	(105)	178
State and local Income tax (benefit) provision	(21)	(27)	23
Foreign income tax (benefit) provision	190	(10)	(23)
Total provision (benefit)	$ 170	$ (142)	$ 178

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Federal Statutory Tax to Total Provisions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Statutory rate applied to earnings (loss) before income taxes	$ 912	$ (275)	$ (95)
Valuation allowance	(633)	367	334
Tax accounting benefit related to increase in OCI	0	(138)	0
Excess percentage depletion	(66)	(31)	(46)
Capital loss generated	(139)	0	0
State and local income taxes after federal income tax effects	83	(47)	(36)
Effects of foreign operations	191	(10)	(23)
U.S. impact of foreign operations	4	1	25
Impact of tax credits	(173)	(18)	5
Adjustment of prior years' federal income taxes	(5)	12	7
Other	(4)	(3)	7
Total provision (benefit)	$ 170	$ (142)	$ 178

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets
General business credit carryforwards (expiring in 2027 through 2041)	$ 94	$ 103
Foreign tax loss and credit carryforwards (expiring in 2022 through 2031)	244	171
Employee benefits	0	71
Contingencies and accrued liabilities	78	52
Operating lease liabilities	47	51
Section 59(e) amortization	15	27
Receivables, payables and debt	33	0
Inventory	0	21
Other temporary differences	34	46
Valuation allowance	(162)	(796)
Total deferred tax assets	646	387
Deferred tax liabilities:
Property, plant and equipment	379	244
Operating right-of-use assets	45	49
Investments in subsidiaries and equity investees	121	23
Inventory	112	0
Employee benefits	70	0
Receivables, payables and debt	6	22
Indefinite-lived intangible assets	0	19
Other temporary differences	3	19
Total deferred tax liabilities	736	376
Net deferred tax (liability)	(90)
Net deferred tax asset		11
Federal
Deferred Tax Assets
Capital Loss Carryforwards	66	0
Deferred tax liabilities:
Net deferred tax (liability)	(88)	(7)
Federal | Indefinite
Deferred Tax Assets
Tax Loss Carryforwards	20	269
Federal | Expiring in 2035 Through 2037
Deferred Tax Assets
Tax Loss Carryforwards	0	174
State
Deferred Tax Assets
Tax Loss Carryforwards	150	182
Capital Loss Carryforwards	16	0
State tax credit carryforwards (expiring in 2022 through 2030)	$ 11	$ 16

Income Taxes - Reconciliation_2

Income Taxes - Reconciliation of Unrecognized Tax Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of unrecognized tax benefits [Roll Forward]:
Unrecognized tax benefits, beginning of year	$ 16	$ 3	$ 35
Increases – tax positions taken in prior years	0	13	0
Decreases – tax positions taken in prior years	(13)	0	0
Settlements	0	0	(32)
Lapse of statute of limitations	0	0	0
Unrecognized tax benefits, end of year	$ 3	$ 16	$ 3

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Income Taxes [Line Items]
Tax benefit related to partial reversal of valuation allowance		$ 715
Addition of valuation allowance		82
Tax benefit related to recording a loss from continuing operations and income from OCI			$ 138
Tax expense for an updated estimate to tax reserves related to an unrecognized tax benefit			13
Deferred Tax Liabilities, Net	$ 90	90
Net deferred tax asset			11
Valuation allowance on net deferred tax asset	162	162	796
Unrecognized tax benefits	3	3	16	$ 3	$ 35
Total amount of unrecognized tax benefits that, if recognized, would affect effective tax rate	2	2	15
Accrued liabilities, interest on unrecognized tax benefits	2	2	2
Deferred Tax Asset for Capital Losses
Income Taxes [Line Items]
Addition of valuation allowance	82	715
Domestic Country
Income Taxes [Line Items]
Deferred Tax Liabilities, Net	88	88	7
Deferred Tax Liabilities, Valuation Allowance	159	159	793
Foreign
Income Taxes [Line Items]
Deferred Tax Liabilities, Net	2	2
Deferred Tax Liabilities, Valuation Allowance	$ 3	$ 3
Net deferred tax asset			18
Valuation allowance on net deferred tax asset			$ 3

Investments, Long-Term Receiv_3

Investments, Long-Term Receivables and Equity Investee Transactions - Schedule of Investments and Long-Term Receivables (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
Equity method investments	$ 660	$ 1,140
Receivables due after one year, less allowance of $4 and $5	31	34
Other	3	3
Total	694	1,177
Receivables due after one year, allowance	$ 4	$ 5

Investments, Long-Term Receiv_4

Investments, Long-Term Receivables and Equity Investee Transactions - Summarized Financial Information of Investees Accounted for by Equity Method of Accounting (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of Equity Method Investments [Line Items]
Net sales	$ 20,275	$ 9,741	$ 12,937
Earnings (loss) before Interest and Income Taxes	4,946	(1,075)	(230)
Net earnings (loss) attributable to United States Steel Corporation	4,174	(1,165)	(630)
Current Assets	7,152	4,432
Current liabilities	3,852	2,656
Equity Method Investees
Schedule of Equity Method Investments [Line Items]
Net sales	2,229	2,485	2,528
Earnings (loss) before Interest and Income Taxes	376	12	253
Net earnings (loss) attributable to United States Steel Corporation	346	(124)	235
Current Assets	744	960	1,144
Noncurrent Assets	1,084	3,101	2,976
Current liabilities	293	419	573
Noncurrent Liabilities	$ 529	$ 3,063	$ 2,542

Investments, Long-Term Receiv_5

Investments, Long-Term Receivables and Equity Investee Transactions - Investees Accounted for using Equity Method (Details) - U.S.	Dec. 31, 2021
Chrome Deposit Corporation
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50.00%
Daniel Ross Bridge, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50.00%
Double G Coatings Company, Inc.
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50.00%
Hibbing Development Company
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	24.10%
Hibbing Taconite Company(a)
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	14.70%
Patriot Premium Threading Services, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50.00%
PRO-TEC Coating Company, LLC
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	50.00%
Strategic Investment Fund Partners II(b)
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	5.20%
Worthington Specialty Processing
Schedule of Equity Method Investments [Line Items]
Percentage of ownership in equity investees	49.00%

Investments, Long-Term Receiv_6

Investments, Long-Term Receivables and Equity Investee Transactions - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Schedule of Investments [Line Items]
Income from investees	$ 170	$ (117)	$ 79
Dividends and partnership distributions received from equity investees	$ 2		$ 5
UPI
Schedule of Investments [Line Items]
Step-up to fair value of previously held investment		25
Feralloy Processing Company
Schedule of Investments [Line Items]
Gain (loss) on sale of equity investments		$ 6
Ownership percentage		49.00%

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Land and depletable property	$ 213	$ 237
Buildings	1,558	1,154
Steel producing	15,968	14,417
Transportation	0	282
Other	94	92
Information technology	798	796
Assets under finance lease	160	113
Construction in process	885	613
Total	19,676	17,704
Less accumulated depreciation and depletion	12,422	12,260
Net	$ 7,254	$ 5,444
Buildings | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	35 years
Buildings | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	40 years
Steel producing | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	2 years
Steel producing | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	30 years
Transportation | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	3 years
Transportation | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	40 years
Other | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Other | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	30 years
Information technology | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Information technology | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	6 years
Assets under finance lease | Minimum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	5 years
Assets under finance lease | Maximum
Property, Plant and Equipment [Line Items]
Estimated useful life of long-lived assets	15 years

Property, Plant and Equipment_2

Property, Plant and Equipment - Additional Information (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Finance Lease and Sale Leaseback Transactions, Accumulated Depreciation and Depletion	$ 59	$ 40

Intangible Assets - Amortizable

Intangible Assets - Amortizable Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 484	$ 222
Accumulated Impairment		67
Accumulated Amortization	40	101
Net Amount	$ 444	54
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	22 years
Gross Carrying Amount	$ 413	132
Accumulated Impairment		55
Accumulated Amortization	18	77
Net Amount	395	0
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17	22
Accumulated Impairment		7
Accumulated Amortization	11	10
Net Amount	$ 6	5
Patents | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	5 years
Patents | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	15 years
Energy Contract
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	2 years
Gross Carrying Amount	$ 54	54
Accumulated Impairment		0
Accumulated Amortization	11	5
Net Amount	43	49
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	0	14
Accumulated Impairment		5
Accumulated Amortization	0	9
Net Amount	$ 0	$ 0
Other | Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	4 years
Other | Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives (in years)	15 years

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Indefinite-lived Intangible Assets [Line Items]
Amortization expense	$ 26	$ 8
Finite-Lived Intangible Asset, Expected Amortization, Year One	142
Finite-Lived Intangible Asset, Expected Amortization, Year Two	142
Finite-Lived Intangible Asset, Expected Amortization, Year Three	142
Finite-Lived Intangible Asset, Expected Amortization, Year Four	142
Finite-Lived Intangible Asset, Expected Amortization, Year Five	142
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	301
Water Rights
Indefinite-lived Intangible Assets [Line Items]
Carrying amount of acquired water rights with indefinite lives	$ 75	$ 75

Intangible Assets - Goodwill (D

Intangible Assets - Goodwill (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2020	$ 4
Additions	920
Balance at December 31, 2021	916
Flat-Rolled
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2020	0
Additions	0
Balance at December 31, 2021	0
Mini Mill (a)
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2020	0
Additions	916
Balance at December 31, 2021	916
USSE
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2020	4
Additions	4
Balance at December 31, 2021	0
Tubular
Indefinite-lived Intangible Assets [Line Items]
Balance at December 31, 2020	0
Additions	0
Balance at December 31, 2021	$ 0

Stock-Based Compensation Plan_2

Stock-Based Compensation Plans - Total Stock-Based Compensation Awards Granted (Details) - shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	3,361,265
Stock Options
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	171,000	0	0
Restricted Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	1,891,481	2,640,690	1,005,500
TSR Performance Awards
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	306,930	671,390	210,520
ROCE Performance Awards (a)
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	485,900	0	527,470
Performance-Based Restricted Stock Units
Deferred Compensation Arrangement with Individual, Share-based Payments [Line Items]
Number of awards granted (in shares)	676,954	0	0

Stock-Based Compensation Plan_3

Stock-Based Compensation Plans - Total Compensation Expense Recognized for Stock-Based Compensation Awards (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Stock-based compensation expense recognized:
Stock-based compensation expense	$ 55	$ 26	$ 26
Decrease in basic earnings per share	$ 0.21	$ 0.13	$ 0.15
Decrease in diluted earnings per share	$ 0.20	$ 0.13	$ 0.15
Cost of sales
Stock-based compensation expense recognized:
Stock-based compensation expense	$ 14	$ 8	$ 9
Selling, general and administrative expenses
Stock-based compensation expense recognized:
Stock-based compensation expense	$ 41	$ 18	$ 17

Stock-Based Compensation Plan_4

Stock-Based Compensation Plans - Performance-Based Stock Options Vesting and Exercising Conditions (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	3,361,265
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Granted (in shares)	171,000	0	0
Consecutive trading days	20 days
Vesting and exercising condition period	7 years
Stock Options | Tranche one
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 35,000,000
Percentage of options exercisable	33.33%
Stock Options | Tranche two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 45,000,000
Percentage of options exercisable	33.33%
Stock Options | Tranche three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 55,000,000
Percentage of options exercisable	33.34%

Stock-Based Compensation Plan_5

Stock-Based Compensation Plans - Status and Activity of Stock Options (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)$ / sharesshares
Shares [Roll Forward]
Outstanding at beginning of period (in shares) | shares	2,046,236
Granted (in shares) | shares	171,000
Exercised (in shares) | shares	(378,522)
Forfeited or expired (in shares) | shares	(178,950)
Outstanding at end of period (in shares) | shares	1,659,764
Exercisable at end of period (in shares) | shares	1,488,764
Exercisable and expected to vest at end of period (in shares) | shares	1,659,764
Weighted- Average Exercise Price (per share)
Outstanding at beginning of period (in USD per share) | $ / shares	$ 25.98
Granted (in USD per share) | $ / shares	23.47
Exercised (in USD per share) | $ / shares	17.56
Forfeited or expired (in USD per share) | $ / shares	47.53
Outstanding at end of period (in USD per share) | $ / shares	25.31
Exercisable at end of period (in USD per share) | $ / shares	25.53
Exercisable and expected to vest at end of a period (in USD per share) | $ / shares	$ 25.31
Weighted- Average Remaining Contractual Term (in years)
Outstanding at end of period	3 years 6 months 3 days
Exercisable at end of period	3 years 1 month 9 days
Exercisable and expected to vest at end of period	3 years 1 month 9 days
Aggregate Intrinsic Value
Outstanding at end of period | $	$ 4
Exercisable at end of period | $	3
Exercisable and expected to vest at end of period | $	$ 4

Stock-Based Compensation Plan_6

Stock-Based Compensation Plans - Performance Awards Outstanding and their Fair Market Value on Respective Grant Date (Details) - TSR Awards $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)shares
2021 - 2023
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 30
Minimum Shares (in shares)	0
Target Shares (in shares)	1,458,144
Maximum Shares (in shares)	2,916,288
2020 - 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 5
Minimum Shares (in shares)	0
Target Shares (in shares)	641,005
Maximum Shares (in shares)	1,282,010
2019 - 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Fair Value | $	$ 16
Minimum Shares (in shares)	0
Target Shares (in shares)	615,477
Maximum Shares (in shares)	1,230,954

Stock-Based Compensation Plan_7

Stock-Based Compensation Plans - Status and Activity of Nonvested Stock Awards (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	5,101,025
Granted (in shares)	3,361,265
Vested (in shares)	(1,517,986)
Performance adjustment factor (in shares)	(280,713)
Forfeited or expired (in shares)	(249,276)
Nonvested, end of period (in shares)	6,414,315	5,101,025
Weighted- Average Grant-Date Fair Value
Beginning of period (in USD per share)	$ 16.85
Granted (in USD per share)	20.24
Vested (in USD per share)	19.01
Performance adjustment factor (in USD per share)	47.83
Forfeited or expired (in USD per share)	14.43
End of period (in USD per share)	$ 16.85	$ 16.85
Percentage of original grants of awards to targeted amounts	100.00%
Restricted Stock Units
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	3,515,725
Granted (in shares)	1,891,481	2,640,690	1,005,500
Vested (in shares)	(1,517,986)
Performance adjustment factor (in shares)	0
Forfeited or expired (in shares)	(189,531)
Nonvested, end of period (in shares)	3,699,689	3,515,725
TSR Performance Awards
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	918,564
Granted (in shares)	306,930	671,390	210,520
Vested (in shares)	0
Performance adjustment factor (in shares)	(69,483)
Forfeited or expired (in shares)	(34,308)
Nonvested, end of period (in shares)	1,121,703	918,564
ROCE Performance Awards
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	666,736
Granted (in shares)	485,900
Vested (in shares)	0
Performance adjustment factor (in shares)	(211,230)
Forfeited or expired (in shares)	(25,437)
Nonvested, end of period (in shares)	915,969	666,736
Performance-Based Restricted Stock Units
Nonvested Stock Awards [Roll Forward]
Nonvested, beginning of period (in shares)	0
Granted (in shares)	676,954	0	0
Vested (in shares)	0
Performance adjustment factor (in shares)	0
Forfeited or expired (in shares)	0
Nonvested, end of period (in shares)	676,954	0

Stock-Based Compensation Plan_8

Stock-Based Compensation Plans - Restricted Stock Units and Performance Awards Granted (Details) - $ / shares	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)	3,361,265
Weighted average grant date fair value (in USD per share)	$ 16.85	$ 16.85
Restricted Stock Units and Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of awards granted (in shares)	3,361,265	3,312,080	1,743,490
Weighted average grant date fair value (in USD per share)	$ 20.24	$ 8.69	$ 24.46

Stock-Based Compensation Plan_9

Stock-Based Compensation Plans - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Apr. 27, 2021	Apr. 28, 2020	Apr. 25, 2017	Apr. 26, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs related to nonvested stocks	$ 53
Weighted average period for recognizing nonvested stock based compensation costs	14 months
Granted (in shares)	3,361,265
Aggregate intrinsic value	$ 3
Cash from stock options exercised	7
Shares vested, fair value	$ 29	$ 16	$ 21
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	3 years
Share-based compensation plans, term	10 years
Granted (in shares)	171,000	0	0
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	3 years
Granted (in shares)	1,891,481	2,640,690	1,005,500
TSR Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	3 years
Granted (in shares)	306,930	671,390	210,520
Performance Period Weighting Year One, Year Two, Year Three (Individually)	20.00%
Performance Period Weighting All Three Years	40.00%
Vesting of performance awards as percentage to threshold award	50.00%
Vesting of performance awards as percentage to target award	100.00%
Vesting of performance awards as percentage to maximum award	200.00%
ROCE Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	3 years
Granted (in shares)	485,900
Vesting of performance awards as percentage to threshold award	50.00%
Vesting of performance awards as percentage to target award	100.00%
Vesting of performance awards as percentage to maximum award	200.00%
Performance period weighting year one	20.00%
Performance period weighting year two	30.00%
Performance period weighting year three	50.00%
Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	4 years
Granted (in shares)	676,954	0	0
Omnibus Incentive Compensation Plan 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares to be issued (in shares)							7,200,000
Additional shares authorized (in shares)				14,500,000	4,700,000	6,300,000
Number of shares available for future grant (in shares)	13,295,999
Reduction in the number of shares available per equity award other than stock option outstanding (in shares)	1.78
Tranche one | Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, vesting period	3 years
Tranche one | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage	30.00%
Payout percentage	50.00%
Tranche two | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage	40.00%
Payout percentage	100.00%
Tranche three | Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting rights, percentage	30.00%
Payout percentage	200.00%

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Notional Amounts of Outstanding Derivative Positions (Details) - Cash Flow Hedges € in Millions, $ in Millions	Dec. 31, 2021EUR (€)MWhmetricTonMMBTUT	Dec. 31, 2021USD ($)MWhmetricTonMMBTUT	Dec. 31, 2020EUR (€)metricTonMWhTMMBTU	Dec. 31, 2020USD ($)metricTonMWhTMMBTU
Foreign exchange forwards
Derivative [Line Items]
Notional amount of derivatives	€ 308	$ 2	€ 242	$ 0
Natural Gas | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held | MMBTU	40,498,000	40,498,000	38,801,400	38,801,400
Tin | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	1,648	1,648	812	812
Zinc | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	7,167	7,167	25,361	25,361
Electricity | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held | MWh	810,720	810,720	760,320	760,320
Iron Ore Pellets | Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	30,000	30,000	0	0
Iron Ore Pellets | Zero-cost collars
Derivative [Line Items]
Quantities of derivatives held	1,296,000	1,296,000	0	0
Hot-rolled Coil | Sales swaps
Derivative [Line Items]
Quantities of derivatives held | T	157,120	157,120	120,000	120,000

Derivative Instruments - Locati

Derivative Instruments - Location and Amounts of Fair Values Related to Derivatives in Financial Statements (Details) - Cash Flow Hedges - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Accounts payable | Sales swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	$ 30	$ 26
Accounts payable | Commodity purchase swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	29	10
Accounts payable | Foreign exchange forwards
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	0	18
Accounts receivable | Sales swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	10	0
Accounts receivable | Commodity purchase swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	17	5
Derivatives not designated as hedging instruments, assets	5	0
Accounts receivable | Foreign exchange forwards
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	15	0
Investments and long-term receivables | Sales swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	1	0
Investments and long-term receivables | Commodity purchase swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, assets	1	0
Derivatives not designated as hedging instruments, assets	5	1
Other long-term liabilities | Commodity purchase swaps
Derivative [Line Items]
Derivatives designated as hedging instruments, liabilities	$ 4	$ 0

Derivative Instruments - Sche_2

Derivative Instruments - Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Sales swaps
Derivative Instruments, Gain (Loss) [Line Items]
(Loss) Gain on Derivatives in AOCI	$ 7	$ (26)	$ 1
Sales swaps | Net sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Gain Recognized in Income	(170)	0	(1)
Commodity purchase swaps
Derivative Instruments, Gain (Loss) [Line Items]
(Loss) Gain on Derivatives in AOCI	(11)	17	(6)
Commodity purchase swaps | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Gain Recognized in Income	57	(24)	(19)
Foreign exchange forwards
Derivative Instruments, Gain (Loss) [Line Items]
(Loss) Gain on Derivatives in AOCI	33	(17)	1
Foreign exchange forwards | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Gain Recognized in Income	$ (3)	$ (7)	$ (1)

Derivative Instruments - Loca_2

Derivative Instruments - Location and Amounts of Gains or Losses Related to Derivatives in Financial Statements (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commodity purchase swaps | Cost of sales
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Gain Recognized in Income	$ 19	$ (1)	$ 0
Foreign exchange forwards | Other items
Derivative Instruments, Gain (Loss) [Line Items]
Amount of (Loss) Gain Recognized in Income	$ 2	$ 0	$ 17

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Cost of sales
Derivative [Line Items]
Current contract values of derivative instruments	$ 3
Sales
Derivative [Line Items]
Current contract values of derivative instruments	$ 20
Foreign exchange forwards | Maximum
Derivative [Line Items]
Term of derivative contract	12 months
Sales swaps | Maximum | Designated as Hedging Instrument
Derivative [Line Items]
Term of derivative contract	13 months
Commodity purchase swaps | Maximum | Designated as Hedging Instrument
Derivative [Line Items]
Term of derivative contract	13 months
Commodity purchase swaps | Maximum | Not Designated as Hedging Instrument
Derivative [Line Items]
Term of derivative contract	25 months

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Feb. 11, 2021	Dec. 31, 2020	Sep. 18, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Debt	$ 3,894		$ 5,115
Less unamortized discount, premium and debt issuance costs	3		228
Less short-term debt, long-term debt due within one year, and short-term issuance costs	28		192
Long-term debt	3,863		4,695
2037 Senior Notes
Debt Instrument [Line Items]
Debt	$ 350		350
Interest rates percentages	6.65%
2029 Senior Secured Notes
Debt Instrument [Line Items]
Debt	$ 720		0
Interest rates percentages	6.625%			6.625%
2029 Senior Notes
Debt Instrument [Line Items]
Debt	$ 750		0
Interest rates percentages	6.875%	6.875%
2026 Senior Notes
Debt Instrument [Line Items]
Debt	$ 0		650
Interest rates percentages	6.25%
2026 Senior Convertible Notes
Debt Instrument [Line Items]
Debt	$ 350		350
Interest rates percentages	5.00%
2025 Senior Notes
Debt Instrument [Line Items]
Debt	$ 0		750
Interest rates percentages	6.875%
2025 Senior Secured Notes
Debt Instrument [Line Items]
Debt	$ 0		1,056
Interest rates percentages	12.00%
Arkansas Teacher Retirement System Notes Payable
Debt Instrument [Line Items]
Debt	$ 0		0
Arkansas Teacher Retirement System Notes Payable | Minimum
Debt Instrument [Line Items]
Interest rates percentages	5.50%				5.50%
Arkansas Teacher Retirement System Notes Payable | Maximum
Debt Instrument [Line Items]
Interest rates percentages	7.75%				7.75%
Export-Import Credit Agreement
Debt Instrument [Line Items]
Debt	$ 0		180
Interest rate type	Variable
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt	$ 647		717
Environmental Revenue Bonds | Minimum
Debt Instrument [Line Items]
Interest rates percentages	4.125%
Environmental Revenue Bonds | Maximum
Debt Instrument [Line Items]
Interest rates percentages	6.75%
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt	$ 752		0
Environmental Revenue Bonds | Minimum
Debt Instrument [Line Items]
Interest rates percentages	4.50%
Environmental Revenue Bonds | Maximum
Debt Instrument [Line Items]
Interest rates percentages	4.75%
Finance leases and all other obligations
Debt Instrument [Line Items]
Debt	$ 67		81
Interest rate type	Various
Finance leases and all other obligations
Debt Instrument [Line Items]
Debt	$ 122		0
Interest rate type	Various
ECA Credit Agreement
Debt Instrument [Line Items]
Debt	$ 136		113
Interest rate type	Variable
Credit Facility Agreement
Debt Instrument [Line Items]
Debt	$ 0		500
Interest rate type	Variable
Big River Steel ABL Facility
Debt Instrument [Line Items]
Debt	$ 0		0
Interest rate type	Variable
USSK Credit Agreement
Debt Instrument [Line Items]
Debt	$ 0		368
Interest rate type	Variable
USSK credit facilities
Debt Instrument [Line Items]
Debt	$ 0		$ 0
Interest rate type	Variable

Debt - Summary of Debt Repaymen

Debt - Summary of Debt Repayments (Details) - USD ($) $ in Millions	3 Months Ended				12 Months Ended
	Dec. 31, 2021	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Dec. 31, 2021
Debt Instrument [Line Items]
Debt Extinguished					$ 3,127
Redemption premiums paid		$ 28
Non-cash gain (loss) on extinguishment of debt		5
Arkansas Teacher Retirement System Notes Payable
Debt Instrument [Line Items]
Debt Extinguished	$ 106
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt Extinguished	70			$ 89
Finance leases and all other obligations
Debt Instrument [Line Items]
Debt Extinguished	46
6.250% Senior Notes due 2026
Debt Instrument [Line Items]
Debt Extinguished	230	370	$ 18	32
Redemption premiums paid	7
Non-cash gain (loss) on extinguishment of debt	$ (2)
6.250% Senior Notes due 2026 | Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.25%				6.25%
6.875% Senior Notes due 2025
Debt Instrument [Line Items]
Debt Extinguished		718	$ 14	18
6.875% Senior Notes due 2025 | Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.875%				6.875%
6.625% 2029 Senior Secured Notes
Debt Instrument [Line Items]
Debt Extinguished		$ 180
6.625% 2029 Senior Secured Notes | Senior Notes
Debt Instrument [Line Items]
Stated interest rate	6.625%				6.625%
12.000% 2025 Senior Secured Notes
Debt Instrument [Line Items]
Debt Extinguished				1,056
Redemption premiums paid				181
Non-cash gain (loss) on extinguishment of debt				(71)
12.000% 2025 Senior Secured Notes | Senior Notes
Debt Instrument [Line Items]
Stated interest rate	12.00%				12.00%
Export-Import Credit Agreement
Debt Instrument [Line Items]
Debt Extinguished				180
Non-cash gain (loss) on extinguishment of debt				$ (3)

Debt - Debt Redemption Percenta

Debt - Debt Redemption Percentages (Details)	Feb. 11, 2021	Sep. 18, 2020	Sep. 10, 2020	May 31, 2019
Big River Steel Environmental Revenue Bonds - Series 2020
Debt Instrument, Redemption [Line Items]
Redemption price			100.00%
Condition 1 | 2029 Senior Notes | Period One
Debt Instrument, Redemption [Line Items]
Redemption price	100.00%
Condition 1 | 2029 Senior Notes | Period Two
Debt Instrument, Redemption [Line Items]
Redemption price	103.438%
Condition 1 | 2029 Senior Notes | Period Three
Debt Instrument, Redemption [Line Items]
Redemption price	101.719%
Condition 1 | 2029 Senior Notes | Period Four
Debt Instrument, Redemption [Line Items]
Redemption price	100.00%
Condition 1 | 2029 Senior Secured Notes | Period One
Debt Instrument, Redemption [Line Items]
Redemption price		103.313%
Condition 1 | 2029 Senior Secured Notes | Period Two
Debt Instrument, Redemption [Line Items]
Redemption price		101.656%
Condition 1 | 2029 Senior Secured Notes | Period Three
Debt Instrument, Redemption [Line Items]
Redemption price		100.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2019 | Period One
Debt Instrument, Redemption [Line Items]
Redemption price				103.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2019 | Period Two
Debt Instrument, Redemption [Line Items]
Redemption price				102.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2019 | Period Three
Debt Instrument, Redemption [Line Items]
Redemption price				101.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2019 | Period Four
Debt Instrument, Redemption [Line Items]
Redemption price				100.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2020 | Period One
Debt Instrument, Redemption [Line Items]
Redemption price			103.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2020 | Period Two
Debt Instrument, Redemption [Line Items]
Redemption price			102.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2020 | Period Three
Debt Instrument, Redemption [Line Items]
Redemption price			101.00%
Condition 1 | Big River Steel Environmental Revenue Bonds - Series 2020 | Period Four
Debt Instrument, Redemption [Line Items]
Redemption price			100.00%

Debt - Aggregate Maturities of

Debt - Aggregate Maturities of Debt (Details) $ in Millions	Dec. 31, 2021USD ($)
Debt Disclosure [Abstract]
2022	$ 28
2023	48
2024	88
2025	14
2026	500
Later Years	3,217
Total	$ 3,895

Debt - Additional Information (

Debt - Additional Information (Details)

Oct. 21, 2021USD ($)

Feb. 11, 2021USD ($)

Sep. 18, 2020USD ($)

Sep. 10, 2020USD ($)

May 31, 2019USD ($)

Dec. 31, 2021USD ($)

Dec. 31, 2020USD ($)

Dec. 31, 2019USD ($)agreement

Dec. 31, 2021EUR (€)

Sep. 29, 2021USD ($)

Sep. 29, 2021EUR (€)

Sep. 28, 2021EUR (€)

Jul. 23, 2021USD ($)

Jul. 22, 2021USD ($)

Aug. 23, 2017

Debt Instrument [Line Items]

Repayments of Other Long-term Debt

$ 3,183,000,000

$ 13,000,000

$ 155,000,000

Debt

17. Debt December 31, (In millions) Issuer/Borrower Interest Maturity 2021 2020 2037 Senior Notes U. S. Steel 6.650 2037 $ 350 $ 350 2029 Senior Secured Notes Big River Steel 6.625 2029 720 — 2029 Senior Notes U. S. Steel 6.875 2029 750 — 2026 Senior Notes U. S. Steel 6.250 2026 — 650 2026 Senior Convertible Notes U. S. Steel 5.000 2026 350 350 2025 Senior Notes U. S. Steel 6.875 2025 — 750 2025 Senior Secured Notes U. S. Steel 12.000 2025 — 1,056 Arkansas Teacher Retirement System Notes Payable Big River Steel 5.500 - 7.750 2023 — — Export-Import Credit Agreement U. S. Steel Variable 2021 — 180 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2024 - 2050 647 717 Environmental Revenue Bonds Big River Steel 4.500- 4.750 2049 752 — Finance leases and all other obligations U. S. Steel Various 2021-2029 67 81 Finance leases and all other obligations Big River Steel Various 2021-2031 122 — ECA Credit Agreement U. S. Steel Variable 2031 136 113 Credit Facility Agreement U. S. Steel Variable 2024 — 500 Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — 368 USSK credit facilities U. S. Steel Kosice Variable 2024 — — Total debt 3,894 5,115 Less unamortized discount, premium and debt issuance costs 3 228 Less short-term debt, long-term debt due within one year, and short-term issuance costs 28 192 Long-term debt $ 3,863 $ 4,695 The following is a summary of debt repayments made during the twelve months ended December 31, 2021: Twelve Months Ended December 31, 2021 Debt Instrument (in Millions) Date Debt Extinguished Arkansas Teacher Retirement System Notes Payable Fourth quarter 2021 106 Environmental Revenue Bonds (U. S. Steel) Fourth quarter 2021 70 Finance leases and all other obligations (e) Fourth quarter 2021 46 6.250% Senior Notes due 2026 (d) Fourth quarter 2021 230 6.250% Senior Notes due 2026 (a) Third quarter 2021 370 6.875% Senior Notes due 2025 (a) Third quarter 2021 718 6.625% 2029 Senior Secured Notes (a) Third quarter 2021 180 6.250% Senior Notes due 2026 Second quarter 2021 18 6.875% Senior Notes due 2025 Second quarter 2021 14 12.000% 2025 Senior Secured Notes (b) First quarter 2021 1,056 6.875% Senior Notes due 2025 First quarter 2021 18 6.250% Senior Notes due 2026 First quarter 2021 32 Environmental Revenue Bonds (U. S. Steel) First quarter 2021 89 Export-Import Credit Agreement (c) First quarter 2021 180 Total $ 3,127 (a) During the three months ended September 30, 2021, there were redemption premiums paid of $28 million and a net gain of $5 million for the write-off of unamortized acquisition-related fair value adjustment, discounts, and debt issuance costs as a result of these debt repayments. (b) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $181 million and $71 million, respectively related to the repayment. (c) Export-Import Credit Agreement was terminated in the first quarter of 2021. There were approximately $3 million in non-cash debt extinguishment costs associated with the repayment. (d) There were redemption premiums and unamortized discount and debt issuance write-offs of approximately $7 million and $2 million, respectively, related to the repayment. (e) Includes BRS Mortgage, Fairfield Caster Lease, and BRS Stonebriar Financing; extinguishment costs associated with this debt were immaterial. 2029 Senior Notes On February 11, 2021, U. S. Steel issued $750 million aggregate principal amount of 6.875% Senior Notes due 2029 (2029 Senior Notes). U. S. Steel received net proceeds of approximately $739 million after fees of approximately $11 million related to underwriting and third-party expenses. The net proceeds from the issuance of the 2029 Senior Notes, together with the proceeds of our recent common stock issuance were used to redeem all of our outstanding 2025 Senior Secured Notes. The 2029 Senior Notes will pay interest semi-annually in arrears on March 1 and September 1 of each year beginning on September 1, 2021, and will mature on March 1, 2029, unless earlier redeemed or repurchased. On and after March 1, 2024, the Company may redeem the 2029 Senior Notes at its option, at any time in whole or from time to time in part, at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the 2029 Senior Notes, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on March 1 of each of the years indicated below. Year Redemption Price 2024 103.438 % 2025 101.719 % 2026 and thereafter 100.000 % At any time prior to March 1, 2024, U. S. Steel may also redeem the 2029 Senior Notes, at our option, in whole or in part, or from time to time, at a price equal to 100 percent of the principal amount of the 2029 Senior Notes to be redeemed plus a "make-whole" premium set forth in the indenture and accrued and unpaid interest, if any. At any time prior to March 1, 2024 we may also purchase up to 35% of the original aggregate principal amount of the 2029 Senior Notes at 106.875%, plus accrued and unpaid interest, if any, up to, but excluding the applicable date of redemption, with proceeds from equity offerings. Similar to our other senior notes, the indenture governing the 2029 Senior Notes restricts our ability to create certain liens, to enter into sale leaseback transactions and to consolidate, merge, transfer or sell all, or substantially all of our assets. It also contains provisions requiring that U. S. Steel make an offer to purchase the 2029 Senior Notes from holders upon a change of control under certain specified circumstances, as well as other customary provisions. 2029 Senior Secured Notes On September 18, 2020, Big River Steel's indirect subsidiaries, Big River Steel LLC and BRS Finance Corp. (Issuers), issued $900 million in aggregate principal amount of 6.625% Senior Secured Notes (Green Bonds) (2029 Senior Secured Notes). The 2029 Senior Secured Notes pay interest semi-annually in arrears on January 31 and July 31 of each year and will mature on January 31, 2029, unless earlier redeemed or repurchased. On and after September 15, 2023, the Issuers may redeem the 2029 Senior Secured Notes at their option, at any time in whole or from time to time in part, at the redemption prices (expressed in percentages of principal amount) listed below, plus accrued and unpaid interest on the Notes, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on September 15 of each of the years indicated below. Year Redemption Price 2023 103.313 % 2024 101.656 % 2025 and thereafter 100.000 % At any time prior to September 15, 2023, the Issuers may at their option on one or more occasions redeem up to $90 million of the Notes during each twelve-month period commencing with September 18, 2020 at a redemption price of 103.00% of the principal amount thereof, plus accrued and unpaid interest. The obligations under the 2029 Senior Secured Notes are fully and unconditionally guaranteed, jointly and severally, on a secured basis by the Issuers’ parent company, BRS Intermediate Holdings LLC (BRS Intermediate), which is a direct subsidiary of Big River Steel, and by all future direct and indirect wholly owned domestic subsidiaries of the Issuers. Additionally, the 2029 Senior Secured Notes and related guarantees are secured by (i) first priority liens on most of the tangible and intangible assets of the Issuers and the guarantors and all of the equity interests of the Issuers held by BRS Intermediate (shared in equal priority with each other pari passu lien secured party) (ii) and second priority liens on accounts receivable, inventory and certain other related assets of the Issuers and the guarantors (shared in equal priority with each other pari passu lien secured party). If the Issuers or BRS Intermediate experience specified change in control events, the Issuers must make an offer to purchase the 2029 Senior Secured Notes. If the Issuers sell assets under specified circumstances, the Issuers must make an offer to purchase the 2029 Senior Secured Notes at a price equal to 100% of the aggregate principal amount plus accrued and unpaid interest. The Indenture also limits the ability of the Issuers and their restricted subsidiaries to: incur or guarantee additional indebtedness; pay dividends and make other restricted payments; make investments; consummate certain asset sales; engage in transactions with affiliates; grant or assume liens; and consolidate, merge or transfer all or substantially all of their assets. The Indenture also includes other customary events of default. Big River Steel Environmental Revenue Bonds - Series 2019 On May 31, 2019, Arkansas Development Finance Authority (ADFA) issued $487 million of tax-exempt bonds and loaned 100% of the proceeds to Big River Steel LLC under a bond financing agreement to finance the expansion of Big River Steel's electric arc furnace steel mill and fund the issuance cost of the bonds (2019 ADFA Bonds). The 2019 ADFA Bonds accrue interest at the rate of 4.50% per annum payable semiannually on March 1 and September 1 of each year with a final maturity of September 1, 2049. The 2019 ADFA Bonds are subject to optional redemption during the periods and at the redemption prices shown below plus, in each case, accrued interest. Year Redemption Price September 1, 2026 to August 31, 2027 103.000 % September 1, 2027 to August 31, 2028 102.000 % September 1, 2028 to August 31, 2029 101.000 % On and after September 1, 2029 100.000 % Prior to September 1, 2026, the 2019 ADFA Bonds are not redeemable. The 2019 ADFA Bonds are fully and unconditionally guaranteed on a senior secured basis, jointly and severally, by BRS Intermediate, BRS Finance Corp. and all future direct and indirect wholly owned domestic subsidiaries of Big River Steel LLC, and secured by first priority liens on most of the tangible and intangible assets and second priority liens on accounts receivable, inventory and certain other related assets of BRS Intermediate. The 2019 ADFA Bonds are subject to certain mandatory sinking fund redemption provisions beginning in 2040, as well as extraordinary mandatory redemption, at a redemption price equal to 100% of the principal amount thereof plus accrued interest to the date fixed for redemption, from surplus funds at the earlier of the completion of the tax-exempt project or expiration of a certain period for construction financings, and upon an event of taxability. The 2019 ADFA Bonds are subject to substantially similar asset sale offer and change of control offer provisions, affirmative and negative covenants, events of default and remedies as the Indenture governing the 2029 Senior Secured Notes. Big River Steel Environmental Revenue Bonds - Series 2020 On September 10, 2020, ADFA issued $265 million of tax-exempt bonds with a green bond designation and loaned 100% of the proceeds to Big River Steel LLC under a bond financing agreement to finance or refinance the expansion of Big River Steel's electric arc furnace steel mill and fund the issuance cost of the bonds (2020 ADFA Bonds). The 2020 ADFA Bonds accrue interest at 4.75% per annum payable semi-annually on March 1 and September 1 of each year with final maturity on September 1, 2049. The 2020 ADFA Bonds are subject to optional redemption during the periods and at the redemption prices shown below, plus, in each case accrued interest. Year Redemption Price September 1, 2027 to August 31, 2028 103.000 % September 1, 2028 to August 31, 2029 102.000 % September 1, 2029 to August 31, 2030 101.000 % On and after September 1, 2030 100.000 % At any time prior to September 1, 2027, Big River Steel LLC may also redeem the 2020 ADFA Bonds, at its option, in whole or in part, or from time to time, at a price equal to 100 percent of the principal amount of the 2020 ADFA Bonds to be redeemed plus a "make-whole" premium set forth in the indenture and accrued and unpaid interest to the date fixed for redemption. The 2020 ADFA Bonds are fully and unconditionally guaranteed, jointly and severally, on a secured basis by certain of Big River Steel's subsidiaries and subject to first priority liens and second priority liens on certain Big River Steel collateral. The 2020 ADFA Bonds are subject to substantially similar asset sale offer and change of control offer provisions, affirmative and negative covenants, events of default and remedies as the Indenture governing the 2029 Senior Secured Notes. Arkansas Teacher Retirement System Notes Payable Big River Steel entered into three financing agreements with the Arkansas Teacher Retirement System during 2018 and 2019. The interest rates on the notes range from 5.50% to 7.75% at present. Interest on these agreements may be paid-in-kind through the respective dates of maturity and therefore requires no interim debt service by Big River Steel prior to the date of maturity or early repayment, as the case may be. One such agreement has the benefit of a pledge of future income streams generated through an anticipated monetization of recycling tax credits provided by the State of Arkansas in conjunction with the expansion of Big River Steel. Big River Steel may prepay amounts owed under these agreements at any time without penalty. During the fourth quarter of 2021, Big River Steel repaid all of the financing agreements with the Arkansas Teacher Retirement System. The principal amount was approximately $106 million in aggregate. As of December 31, 2021, there are no outstanding balances for these financing agreements. Big River Steel — Sustainability Linked ABL Facility On July 23, 2021, Big River Steel entered into an amendment to its senior secured asset-based revolving credit facility (Big River Steel ABL Facility), which extended the maturity by five years and added sustainability targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. The Big River Steel ABL Facility is secured by first-priority liens on accounts receivable and inventory and certain other assets and second priority liens on most tangible and intangible assets of Big River Steel in each case subject to permitted liens. The Big River Steel ABL Facility provides for borrowings for working capital and general corporate purposes in an amount equal up to the lesser of (a) $350 million and (b) a borrowing base calculated based on specified percentages of eligible accounts receivables and inventory, subject to certain adjustments and reserves. The Big River Steel ABL Facility matures on July 23, 2026. There were no outstanding borrowings at December 31, 2021. Availability under the Big River Steel ABL Facility, pursuant to the available borrowing base was $350 million at December 31, 2021. The Big River Steel ABL Facility provides for borrowings at interest rates based on defined, short-term market rates plus a spread based on availability. The Big River Steel ABL Facility also requires a commitment fee on the unused portion of the Big River Steel ABL Facility, determined quarterly based on Big River Steel LLC's utilization levels. Big River Steel LLC must maintain a fixed charge coverage ratio of at least 1.00 to 1.00 for the most recent twelve consecutive months when availability under the Big River Steel ABL Facility is less than the greater of ten percent of the borrowing base availability and $13 million. Based on the most recent four quarters as of December 31, 2021, Big River Steel would have met the fixed charge coverage ratio test. The Big River Steel ABL Facility includes affirmative and negative covenants that are customary for facilities of this type. The Big River Steel ABL Facility also includes customary events of default. U. S. Steel — Sustainability Linked Credit Facility Agreement The Fifth Amended and Restated Credit Facility Agreement (Credit Facility Agreement) was amended on July 23, 2021 to include targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. In addition to the new sustainability link, the Credit Facility Agreement was amended to reduce the facility size to $1.75 billion from $2 billion, which supports the Company’s current footprint and helps optimize its global liquidity position. As of December 31, 2021, there were approximately $4 million of letters of credit issued, and no loans drawn under the Credit Facility Agreement. The availability under the Credit Facility Agreement was $1.746 billion as of December 31, 2021. 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 Credit Facility Agreement is less than the greater of ten percent of the total aggregate commitments and $175 million. Based on the most recent four quarters as of December 31, 2021, the Company would have met the fixed charge coverage ratio test. U. S. Steel Košice ( USSK) Credit Facilities On September 29, 2021, USSK entered into a €300 million (approximately $340 million) unsecured sustainability linked credit agreement (USSK Credit Agreement), replacing the previous €460 million credit facility agreement. The USSK Credit Agreement matures in 5 years and contains sustainability targets related to carbon reduction, safety performance and facility certification by ResponsibleSteel™. At December 31, 2021, USSK had no borrowings under the USSK Credit Agreement. At December 31, 2021, USSK had no borrowings under its €20 million credit facility (approximately $23 million) (USSK Credit Facility) and the availability was approximately $13 million due to approximately $9 million of customs and other guarantees outstanding. Debt Maturities – Aggregate maturities of debt are as follows (in millions): 2022 2023 2024 2025 2026 Later Total $ 28 $ 48 $ 88 $ 14 $ 500 $ 3,217 $ 3,895

2029 Senior Notes

Debt Instrument [Line Items]

Aggregate principal amount of debt

$ 750,000,000

Stated interest rate

6.875%

6.875%

6.875%

Proceeds from Issuance of Senior Long-term Debt

$ 739,000,000

Payments of Debt Issuance Costs

$ 11,000,000

2029 Senior Notes | Period One | Condition 1

Debt Instrument [Line Items]

Redemption price

100.00%

2029 Senior Notes | Period One | Debt Instrument, Redemption, Condition 2

Debt Instrument [Line Items]

Redemption price

106.875%

Percent of the total aggregate amount outstanding redeemed

35.00%

2029 Senior Secured Notes

Debt Instrument [Line Items]

Aggregate principal amount of debt

$ 900,000,000

Stated interest rate

6.625%

6.625%

6.625%

2029 Senior Secured Notes | Debt Instrument, Redemption, Condition 2

Debt Instrument [Line Items]

Redemption price

100.00%

2029 Senior Secured Notes | Period One | Condition 1

Debt Instrument [Line Items]

Redemption price

103.313%

2029 Senior Secured Notes | Senior Notes

Debt Instrument [Line Items]

Redemption price

103.00%

Debt Instrument, Redemption, Maximum of Principal Amount that Can Be Redeemed

$ 90,000,000

Big River Steel Environmental Revenue Bonds - Series 2019

Debt Instrument [Line Items]

Aggregate principal amount of debt

$ 487,000,000

Stated interest rate

4.50%

Big River Steel Environmental Revenue Bonds - Series 2019 | Big River Steel LLC

Debt Instrument [Line Items]

Debt Instrument, Percent Of Proceeds Loaned To Third Party

100.00%

Big River Steel Environmental Revenue Bonds - Series 2019 | Period One | Condition 1

Debt Instrument [Line Items]

Redemption price

103.00%

Big River Steel Environmental Revenue Bonds - Series 2019 | Period One | Debt Instrument, Redemption, Condition 2

Debt Instrument [Line Items]

Redemption price

100.00%

Big River Steel Environmental Revenue Bonds - Series 2020

Debt Instrument [Line Items]

Aggregate principal amount of debt

$ 265,000,000

Stated interest rate

4.75%

Redemption price

100.00%

Big River Steel Environmental Revenue Bonds - Series 2020 | Big River Steel LLC

Debt Instrument [Line Items]

Debt Instrument, Percent Of Proceeds Loaned To Third Party

100.00%

Big River Steel Environmental Revenue Bonds - Series 2020 | Period One | Condition 1

Debt Instrument [Line Items]

Redemption price

103.00%

Arkansas Teacher Retirement System Notes Payable

Debt Instrument [Line Items]

Debt Instrument, Number Of Financing Agreements | agreement

3

Repayments of Other Long-term Debt

$ 106,000,000

Big River Steel ABL Facility | Revolving Credit Facility

Debt Instrument [Line Items]

Debt Instrument, Term

5 years

Maximum borrowing capacity under credit facility

$ 350,000,000

Line of Credit Facility, Current Borrowing Capacity

$ 350,000,000

Fixed coverage charge ratio, minimum

1

Fixed Charge Coverage Ratio Maximum

1

Debt Instrument, Covenant, Threshold Percentage Of Borrowing Base

10.00%

Debt Instrument, Covenant, Threshold Amount

$ 13,000,000

Credit Facility Agreement

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facility

$ 1,750,000,000

$ 2,000,000,000

Letters of credit

4,000,000

Available borrowing capacity

$ 1,746,000,000

Credit Facility Agreement | Covenant Requirement

Debt Instrument [Line Items]

Fixed coverage charge ratio, minimum

1

1

Fixed Charge Coverage Ratio Maximum

1

1

Percentage of total debt

10.00%

10.00%

Credit agreement, upper range of outstanding debt

$ 175,000,000

USSK Credit Agreement | Revolving Credit Facility

Debt Instrument [Line Items]

Debt Instrument, Term

5 years

Maximum borrowing capacity under credit facility

$ 340,000,000

€ 300,000,000

€ 460,000,000

USSK credit facilities | Revolving Credit Facility

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facility

$ 23,000,000

Available borrowing capacity

13,000,000

Customs and other guarantees outstanding

$ 9,000,000

USSK €20 Million Unsecured Credit Facility | Revolving Credit Facility

Debt Instrument [Line Items]

Maximum borrowing capacity under credit facility | €

€ 20,000,000

Minimum | Arkansas Teacher Retirement System Notes Payable

Debt Instrument [Line Items]

Stated interest rate

5.50%

5.50%

5.50%

Maximum | Arkansas Teacher Retirement System Notes Payable

Debt Instrument [Line Items]

Stated interest rate

7.75%

7.75%

7.75%

Pensions and Other Benefits - D

Pensions and Other Benefits - Details Relating to Pension Benefits and Other Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits
Change in benefit obligations [Roll Forward]
Benefit obligations at January 1	$ 6,186	$ 5,822
Service cost	53	51	$ 44
Interest cost	163	193	237
UPI acquisition	0	246
Actuarial losses (gains)	(202)	400
Exchange rate loss	(3)	3
Settlements, curtailments and termination benefits	(358)	4
Benefits paid	(417)	(533)
Benefit obligations at December 31	5,422	6,186	5,822
Change in plan assets
Fair value of plan at January 1	6,035	5,406
Actual return on plan assets	394	922
UPI acquisition	0	238
Asset reversion	0	0
Employer contributions	0	0
Settlements	(380)	0
Benefits paid from plan assets	(417)	(531)
Fair value of plan assets at December 31	5,632	6,035	5,406
Funded status of plans at December 31	210	(151)
Other Benefits
Change in benefit obligations [Roll Forward]
Benefit obligations at January 1	1,841	1,876
Service cost	11	12	13
Interest cost	50	63	91
UPI acquisition	0	56
Actuarial losses (gains)	(171)	(23)
Exchange rate loss	0	0
Settlements, curtailments and termination benefits	19	4
Benefits paid	(130)	(147)
Benefit obligations at December 31	1,620	1,841	1,876
Change in plan assets
Fair value of plan at January 1	2,111	2,025
Actual return on plan assets	70	219
UPI acquisition	0	1
Asset reversion	(4)	(38)
Employer contributions	2	1
Settlements	0	0
Benefits paid from plan assets	(85)	(97)
Fair value of plan assets at December 31	2,094	2,111	$ 2,025
Funded status of plans at December 31	$ 474	$ 270

Pensions and Other Benefits - A

Pensions and Other Benefits - Amounts Recognized in Accumulated Other Comprehensive Loss (Details) $ in Millions	12 Months Ended
	Dec. 31, 2021USD ($)
Prior Service Cost | Pension Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	$ 14
Amortization	(2)
Activity	0
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	12
Prior Service Cost | Other Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	(103)
Amortization	29
Activity	0
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	(74)
Actuarial (gains) losses | Pension Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	1,764
Amortization	(231)
Activity	(237)
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	1,296
Actuarial (gains) losses | Other Benefits
Accumulated Other Comprehensive Income [Roll Forward]
Defined Benefit Plan costs in Accumulated Other Comprehensive, beginning balance	(556)
Amortization	23
Activity	(160)
Defined Benefit Plan costs in Accumulated Other Comprehensive, ending balance	$ (693)

Pensions and Other Benefits - P

Pensions and Other Benefits - Pension and Other Benefits Recognized in Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Pension and Other Postretirement Benefits Disclosure [Line Items]
Accumulated other comprehensive loss effects associated with accounting for pensions and other benefits in accordance with ASC Topic 715	$ 531	$ 678
Pension Benefits
Pension and Other Postretirement Benefits Disclosure [Line Items]
Noncurrent assets (a)	252	12
Current liabilities	(1)	(9)
Noncurrent liabilities	(41)	(154)
Accumulated other comprehensive loss (b)	1,308	1,778
Net amount recognized	1,518	1,627
Other Benefits
Pension and Other Postretirement Benefits Disclosure [Line Items]
Noncurrent assets (a)	535	326
Current liabilities	(3)	(4)
Noncurrent liabilities	(59)	(52)
Accumulated other comprehensive loss (b)	(767)	(659)
Net amount recognized	(294)	$ (389)
Retiree medical and life insurance | Other Benefits
Pension and Other Postretirement Benefits Disclosure [Line Items]
Noncurrent assets (a)	$ 41

Pensions and Other Benefits - I

Pensions and Other Benefits - Information for Pension Plans with Accumulated Benefit Obligation in Excess of Plan Assets (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Information for pension plans with an accumulated benefit obligation in excess of plan assets:
Aggregate accumulated benefit obligations (ABO)	$ (294)	$ (5,979)
Aggregate projected benefit obligations (PBO)	(309)	(6,186)
Aggregate fair value of plan assets	$ 268	$ 6,035

Pensions and Other Benefits -_2

Pensions and Other Benefits - Details of Net Periodic Benefit Costs Related to Pension and Other Benefits (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Components of net periodic benefit cost:
Net periodic benefit cost (credits)	$ (45)	$ (25)	$ 91
Pension Benefits
Components of net periodic benefit cost:
Service cost	53	51	44
Interest cost	163	193	237
Expected return on plan assets	(361)	(333)	(324)
Amortization - prior service costs (credits)	2	2	2
Amortization - actuarial losses	132	145	132
Net periodic benefit cost, excluding below	(11)	58	91
Multiemployer plans (a)	75	76	77
Settlement, termination and curtailment losses	135	11	11
Net periodic benefit cost (credits)	199	145	179
Other Benefits
Components of net periodic benefit cost:
Service cost	11	12	13
Interest cost	50	63	91
Expected return on plan assets	(81)	(80)	(79)
Amortization - prior service costs (credits)	(29)	(6)	29
Amortization - actuarial losses	(23)	(16)	3
Net periodic benefit cost, excluding below	(72)	(27)	57
Multiemployer plans (a)	0	0	0
Settlement, termination and curtailment losses	19	4	0
Net periodic benefit cost (credits)	$ (53)	$ (23)	$ 57

Pensions and Other Benefits -_3

Pensions and Other Benefits - Assumptions used to Determine Benefit Obligation and Net Periodic Benefit Cost (Details)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits
Actuarial assumptions used to determine benefit obligations at December 31:
Discount rate	3.01%	2.72%
Increase in compensation rate	2.60%	2.62%
Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31:
Discount rate	2.72%	3.35%	4.41%
Expected annual return on plan assets	6.82%	6.47%	6.50%
Increase in compensation rate	2.60%	2.62%	2.60%
Other Benefits
Actuarial assumptions used to determine benefit obligations at December 31:
Discount rate	3.11%	2.80%
Actuarial assumptions used to determine net periodic benefit cost for the year ended December 31:
Discount rate	2.80%	3.42%	4.47%
Expected annual return on plan assets	4.25%	4.25%	4.25%

Pensions and Other Benefits -_4

Pensions and Other Benefits - Assumed Health Care Cost Trend Rates (Details)	Dec. 31, 2021	Dec. 31, 2020
Assumed health care cost trend rates
Health care cost trend rate assumed for next year	5.75%	6.50%
Rate to which the cost trend rate is assumed to decline (the ultimate trend rate)	4.50%	4.50%

Pensions and Other Benefits -_5

Pensions and Other Benefits - Pension Plan and Other Plan Assets Carried at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 5,632	$ 6,035	$ 5,406
Pension Benefits | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	730	708
Pension Benefits | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2,161	2,278
Pension Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	54	324
Pension Benefits | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2,687	2,725
Pension Benefits | Equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	616	483
Pension Benefits | Equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	616	483
Pension Benefits | Equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	433	306
Pension Benefits | U. S. companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	433	306
Pension Benefits | U. S. companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U. S. companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	183	177
Pension Benefits | International companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	183	177
Pension Benefits | International companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | International companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2,161	2,278
Pension Benefits | Fixed Income | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Fixed Income | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2,161	2,278
Pension Benefits | Fixed Income | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Fixed Income | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,405	1,514
Pension Benefits | Corporate Bonds - U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,405	1,514
Pension Benefits | Corporate Bonds - U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	251	252
Pension Benefits | Corporate Bonds - Non-U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	251	252
Pension Benefits | Corporate Bonds - Non-U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Corporate Bonds - Non-U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	426	202
Pension Benefits | U.S. government and agencies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	426	202
Pension Benefits | U.S. government and agencies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | U.S. government and agencies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	78	97
Pension Benefits | Non-U.S. government | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	78	97
Pension Benefits | Non-U.S. government | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Non-U.S. government | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1	213
Pension Benefits | Mortgage and asset-backed securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1	213
Pension Benefits | Mortgage and asset-backed securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mortgage and asset-backed securities | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	777	760
Pension Benefits | Alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	54	324
Pension Benefits | Alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	723	436
Pension Benefits | Timberlands
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	268	269
Pension Benefits | Timberlands | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Timberlands | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Timberlands | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	269
Pension Benefits | Timberlands | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	268	0
Pension Benefits | Mineral Interests and other alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	31	19
Pension Benefits | Mineral Interests and other alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mineral Interests and other alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Mineral Interests and other alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	22	19
Pension Benefits | Mineral Interests and other alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	9	0
Pension Benefits | Private equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	259	231
Pension Benefits | Private equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Private equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Private equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Private equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	259	231
Pension Benefits | Real estate
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	219	241
Pension Benefits | Real estate | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Real estate | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Real estate | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	32	36
Pension Benefits | Real estate | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	187	205
Pension Benefits | Commingled Funds
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,964	2,289
Pension Benefits | Commingled Funds | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Commingled Funds | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,964	2,289
Pension Benefits | Short-Term Investments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	117	173
Pension Benefits | Short-Term Investments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	117	173
Pension Benefits | Short-Term Investments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Short-Term Investments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Short-Term Investments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	(3)	52
Pension Benefits | Other | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	(3)	52
Pension Benefits | Other | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Pension Benefits | Other | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2,094	2,111	$ 2,025
Other Benefits | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	366	242
Other Benefits | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,133	1,757
Other Benefits | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	39	35
Other Benefits | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	556	77
Other Benefits | Equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	283	104
Other Benefits | Equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	283	104
Other Benefits | Equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	186	77
Other Benefits | U. S. companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	186	77
Other Benefits | U. S. companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U. S. companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	97	27
Other Benefits | International companies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	97	27
Other Benefits | International companies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | International companies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,133	1,757
Other Benefits | Fixed Income | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	1,133	1,757
Other Benefits | Fixed Income | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Fixed Income | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	718	1,121
Other Benefits | Corporate Bonds - U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	718	1,121
Other Benefits | Corporate Bonds - U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	191	231
Other Benefits | Corporate Bonds - Non-U.S. | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S. | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	191	231
Other Benefits | Corporate Bonds - Non-U.S. | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Corporate Bonds - Non-U.S. | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	198	365
Other Benefits | U.S. government and agencies | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	198	365
Other Benefits | U.S. government and agencies | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | U.S. government and agencies | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	17	9
Other Benefits | Non-U.S. government | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	17	9
Other Benefits | Non-U.S. government | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Non-U.S. government | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	9	31
Other Benefits | Mortgage and asset-backed securities | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	9	31
Other Benefits | Mortgage and asset-backed securities | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Mortgage and asset-backed securities | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	161	112
Other Benefits | Alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	39	35
Other Benefits | Alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	122	77
Other Benefits | Timberlands
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	35
Other Benefits | Timberlands | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Timberlands | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Timberlands | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	35
Other Benefits | Timberlands | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	35	0
Other Benefits | Other alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	41	0
Other Benefits | Other alternatives | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other alternatives | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other alternatives | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	39	0
Other Benefits | Other alternatives | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	2	0
Other Benefits | Private equity
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	59	48
Other Benefits | Private equity | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Private equity | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	59	48
Other Benefits | Real estate
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	26	29
Other Benefits | Real estate | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Real estate | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	26	29
Other Benefits | Commingled Funds
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	434	0
Other Benefits | Commingled Funds | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Commingled Funds | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	434	0
Other Benefits | Short-Term Investments
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	71	102
Other Benefits | Short-Term Investments | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	71	102
Other Benefits | Short-Term Investments | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Short-Term Investments | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Short-Term Investments | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	12	36
Other Benefits | Other | Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	12	36
Other Benefits | Other | Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other | Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0	0
Other Benefits | Other | Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 0	$ 0

Pensions and Other Benefits - C

Pensions and Other Benefits - Changes in Fair Value of Pension Plan and Other Benefit Plan Level 3 Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Pension Benefits
Pension Plan Assets [Roll Forward]
Balance at beginning of period	$ 324	$ 317
Transfers in and/or out of Level 3	(269)	0
Actual return on plan assets:
Realized gain	3	2
Net unrealized loss	2	(9)
Purchases, sales, issuances and settlements:
Purchases	24	17
Sales	(30)	(3)
Balance at end of period	54	324
Other Benefits
Pension Plan Assets [Roll Forward]
Balance at beginning of period	35	35
Transfers in and/or out of Level 3	(35)	0
Actual return on plan assets:
Realized gain	0	0
Net unrealized loss	1	0
Purchases, sales, issuances and settlements:
Purchases	39	2
Sales	(1)	(2)
Balance at end of period	$ 39	$ 35

Pensions and Other Benefits - M

Pensions and Other Benefits - Multiemployer Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Defined Benefit Plan Disclosure [Line Items]
Employer Identification Number/ Pension Plan Number	23-6648508/499
Pension Protection Act Zone Status	Green	Green
FIP/RP Status Pending/Implemented	No
U.S. Steel Contributions	$ 75	$ 76	$ 77
Surcharge Imposed	No	No
Expiration Date of Collective Bargaining Agreement	Sep. 1, 2022
Steelworkers Pension Trust | Green Zone | Minimum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	80.00%
Steelworkers Pension Trust | Yellow Zone | Maximum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	80.00%
Steelworkers Pension Trust | Red Zone | Maximum
Defined Benefit Plan Disclosure [Line Items]
Funded percentage under the Pension Protection Act	65.00%

Pensions and Other Benefits - B

Pensions and Other Benefits - Benefit Payments Expected to be Paid from Defined Benefit Plans (Details) $ in Millions	Dec. 31, 2021USD ($)
Pension Benefits
Schedule of Pension and Other Postretirement Benefits Expected Benefit Payments [Line Items]
2022	$ 407
2023	397
2024	427
2025	378
2026	368
Years 2027 - 2029	1,690
Other Benefits
Schedule of Pension and Other Postretirement Benefits Expected Benefit Payments [Line Items]
2022	135
2023	130
2024	127
2025	127
2026	126
Years 2027 - 2029	$ 562

Pensions and Other Benefits -_6

Pensions and Other Benefits - Additional Information (Details)	Nov. 08, 2021USD ($)Employee	Jan. 01, 2021USD ($)	Jan. 01, 2020USD ($)	Jan. 01, 2019USD ($)	Nov. 13, 2018USD ($)	Dec. 31, 2022USD ($)	Dec. 31, 2021USD ($)	Dec. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Dec. 31, 2009	Feb. 29, 2020USD ($)
Defined Benefit Plan Disclosure [Line Items]
Portion of employees included In multiemployer plan							75.00%
Portion of represented employees covered by SPT							67.00%
Collective bargaining agreement term					4 years
Increase to defined benefit plan pension liability due to 2018 labor agreements					$ 26,000,000
Discount rate used for calculating benefit obligation							2.87%	2.54%
Defined benefit plans, accumulated benefit obligation							$ 5,274,000,000	$ 5,979,000,000
Portion of costs for retiree health benefits limited to a per capital dollar maximum							75.00%
Defined Contribution Plan, Eligible Amount Contributed Per Hour		$ 0.65	$ 0.60	$ 0.55			$ 0.50
Net periodic benefit cost, other postretirement benefit plans							$ 17,000,000	$ 20,000,000
UPI
Defined Benefit Plan Disclosure [Line Items]
Ownership interest											50.00%
Forecast
Defined Benefit Plan Disclosure [Line Items]
Future projected benefit cost, other postretirement benefit plans						$ 15,000,000
Pension Benefits
Defined Benefit Plan Disclosure [Line Items]
Discount rate used for calculating benefit obligation							3.01%	2.72%	3.35%
Expected annual return on plan assets							6.82%	6.47%	6.50%
Pension Benefits | UPI
Defined Benefit Plan Disclosure [Line Items]
Benefit liability											$ 8,000,000
Pension Benefits | United States Steel Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Target allocation for plan assets							50.00%
Pension Benefits | UPI Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Target allocation for plan assets							60.00%
Pension Benefits | Banner Life Insurance Company, William Penn Life Insurance Company of New York, and State Street Global Advisors Trust Company
Defined Benefit Plan Disclosure [Line Items]
Benefit liability	$ 284,000,000
Number of retirees and beneficiaries | Employee	17,800
Pension settlement charge recognized	$ 93,000,000
Pension Benefits | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost						$ (7,000,000)
Pension Benefits | Forecast | United States Steel Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Expected annual return on plan assets						6.90%
Pension Benefits | Forecast | UPI Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Expected annual return on plan assets						5.35%
Other Benefits
Defined Benefit Plan Disclosure [Line Items]
Discount rate used for calculating benefit obligation							3.11%	2.80%	3.43%
Target allocation for plan assets							72.00%
Expected annual return on plan assets							4.25%	4.25%	4.25%
Other Benefits | UPI
Defined Benefit Plan Disclosure [Line Items]
Benefit liability											$ 55,000,000
Other Benefits | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost						$ (114,000,000)
Expected annual return on plan assets						4.50%
Steelworkers Pension Trust
Defined Benefit Plan Disclosure [Line Items]
Employer contribution amount for each employee hour worked		$ 3.50						$ 3.35
Total amortization period of losses							29 years			15 years
Steelworkers Pension Trust | Forecast
Defined Benefit Plan Disclosure [Line Items]
Defined benefit plans, expected net periodic benefit cost						$ 74,000,000
Unfunded Defined Benefit Pension Plans
Defined Benefit Plan Disclosure [Line Items]
Payments for pension benefits							$ 11,000,000	7,000,000	$ 8,000,000
Unfunded Other Postretirement Benefit Plans
Defined Benefit Plan Disclosure [Line Items]
Payments for pension benefits							46,000,000	46,000,000	45,000,000
Defined Contribution Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense							$ 20,000,000	10,000,000	23,000,000
Percentage of employee's percentage contributions, matched by employer							100.00%
Percentage of employee's pay matched by employer							6.00%
Defined Contribution Pension Matching Contribution
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense							$ 18,000,000	8,000,000	18,000,000
Supplemental Thrift Plan
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense							1,000,000	1,000,000	1,000,000
Canadian Hourly Employees Savings Match
Defined Benefit Plan Disclosure [Line Items]
Defined contribution plan expense							4,000,000	4,000,000	$ 3,000,000
Other Postemployment Benefit
Defined Benefit Plan Disclosure [Line Items]
Accrued employee benefits							$ 110,000,000	$ 115,000,000
Minimum | Steelworkers Pension Trust
Defined Benefit Plan Disclosure [Line Items]
Proportion of single plan contribution as to total combined contribution							5.00%	5.00%	5.00%

Asset Retirement Obligations -

Asset Retirement Obligations - Changes in Carrying Values of Asset Retirement Obligations (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Asset Retirement Obligations [Roll Forward]
Balance at beginning of year	$ 60	$ 58
Additional obligations incurred	3	5
Obligations settled	(7)	(7)
Change in estimate of obligations	(1)	0
Foreign currency translation effects	(1)	1
Accretion expense	12	3
Balance at end of period	$ 66	$ 60

Fair Value of Financial Instr_3

Fair Value of Financial Instruments -Financial Assets and Liabilities Not Carried at Fair Value (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Fair Value
Financial liabilities:
Short-term and long-term debt (a)	$ 4,379	$ 5,323
Carrying Amount
Financial liabilities:
Short-term and long-term debt (a)	$ 3,702	$ 4,806

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Additional Information (Details) - Stelco - Minntac Mine $ in Millions	Apr. 30, 2020USD ($)installment	Dec. 31, 2020USD ($)
Business Acquisition [Line Items]
Noncontrolling Interest, Purchase Option, Interest In Investment Offered Under Option	25.00%
Noncontrolling Interest, Purchase Option, Aggregate Value Of Option		$ 100
Noncontrolling Interest, Purchase Option, Number Of Installments | installment	5
Noncontrolling Interest, Purchase Option, Installment Amount		$ 20
Noncontrolling Interest, Purchase Option, Additional Contribution Upon Exercise	$ 500

Reclassifications from Accumu_3

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Schedule of Changes in Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	$ (47)	$ (478)
Other comprehensive income (loss) before reclassifications	163	290
Amounts reclassified from AOCI (a)	215	141
Total other comprehensive income (loss), net of tax	378	431	$ 548
Balance, end of period	331	(47)	(478)
Pension and Other Benefit Items
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	(458)	(843)
Other comprehensive income (loss) before reclassifications	297	271
Amounts reclassified from AOCI (a)	136	114
Total other comprehensive income (loss), net of tax	433	385
Balance, end of period	(25)	(458)	(843)
Foreign Currency Items
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	449	381
Other comprehensive income (loss) before reclassifications	(78)	68
Amounts reclassified from AOCI (a)	0	0
Total other comprehensive income (loss), net of tax	(78)	68
Balance, end of period	371	449	381
Unrealized Gain (Loss) on Derivatives
Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Balance, beginning of period	(38)	(16)
Other comprehensive income (loss) before reclassifications	(56)	(49)
Amounts reclassified from AOCI (a)	79	27
Total other comprehensive income (loss), net of tax	23	(22)
Balance, end of period	$ (15)	$ (38)	$ (16)

Reclassifications from Accumu_4

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Detail of Amounts Reclassified From Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) before income taxes	$ 4,344	$ (1,307)	$ (452)
Tax provision	(170)	142	(178)
Net of tax	4,174	(1,165)	(630)
Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Earnings (loss) before income taxes	287	182	191
Tax provision	(72)	(41)	(48)
Net of tax	215	141	143
Pension and Other Benefit Items | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Prior service costs (a)	(27)	(4)	31
Actuarial losses (a)	109	129	135
Settlements, termination and curtailment gains (a)	100	2	3
UPI purchase accounting adjustment	0	23	0
Total pensions and other benefits items	182	150	169
Unrealized Gain (Loss) on Derivatives | Reclassification out of Accumulated Other Comprehensive Income
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Derivative reclassifications to Consolidated Statements of Operations	$ 105	$ 32	$ 22

Supplemental Cash Flow Inform_3

Supplemental Cash Flow Information - Supplemental Cash Flow Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 31, 2019
Net cash (used in) provided by operating activities included:
Interest and other financial costs paid (net of amount capitalized)	$ (319)	$ (248)	$ (151)
Income taxes (paid) refunded	(75)	45	38
Non-cash investing and financing activities:
Change in accrued capital expenditures	40	(121)	(70)
U. S. Steel common stock issued for employee/non-employee director stock plans	28	19	19
Capital expenditures funded by finance lease borrowings	18	31	46
Export Credit Agreement (ECA) financing	23	34	0
Big River Steel put and call options (a)	$ 0	$ 0	$ 21
Big River Steel
Business Acquisition [Line Items]
Ownership interest				49.90%

Transactions with Related Par_2

Transactions with Related Parties - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jan. 15, 2021	Feb. 29, 2020
Related Party Transaction [Line Items]
Related party sales and service transactions	$ 1,311	$ 976	$ 1,431
Accounts payable to related parties	99	105
PRO-TEC Coating Company, LLC
Related Party Transaction [Line Items]
Accounts payable to related parties	98	86
Other related parties
Related Party Transaction [Line Items]
Accounts payable to related parties	1	19
Outside processing services
Related Party Transaction [Line Items]
Purchases from related parties	38	90	31
Taconite pellets
Related Party Transaction [Line Items]
Purchases from related parties	$ 111	$ 78	$ 104
Big River Steel
Related Party Transaction [Line Items]
Due from related parties				$ 27
UPI
Related Party Transaction [Line Items]
Due to related parties					$ 135

Leases - Schedule of Leases by

Leases - Schedule of Leases by Balance Sheet Location (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020
Leases [Abstract]
Operating lease assets	$ 185	$ 214
Finance Lease, Right-of-Use Asset, Statement of Financial Position [Extensible Enumeration]	Property, plant and equipment, net (Note 13)	Property, plant and equipment, net (Note 13)
Assets under finance lease	$ 101	$ 73
Total Lease Assets	286	287
Current operating lease liabilities	$ 58	$ 59
Finance Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Less short-term debt, long-term debt due within one year, and short-term issuance costs	Less short-term debt, long-term debt due within one year, and short-term issuance costs
Current finance lease liabilities	$ 16	$ 16
Noncurrent operating lease liabilities	$ 136	$ 163
Finance Lease, Liability, Noncurrent, Statement of Financial Position [Extensible Enumeration]	Long-term debt	Long-term debt
Noncurrent finance lease liabilities	$ 76	$ 65
Total Lease Liabilities	286	303
Operating Lease, Right-of-Use Asset, Accumulated Amortization	128	96
Finance lease, Accumulated Depreciation	$ 59	$ 40

Leases - Schedule of Operating

Leases - Schedule of Operating and Finance Lease Costs by Income Statement Location (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Lessee, Lease, Description [Line Items]
Finance Lease, Right-Of-Use Asset, Depreciation, Depletion And Amortization	$ 21	$ 14	$ 7
Finance Lease, Right-Of-Use Asset, Interest	9	4	3
Total Lease Cost	113	99	102
Variable Lease, Cost	11	7	15
Short-term Lease, Cost	1	1
Cost of sales
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	69	67	81
Selling, general and administrative expenses
Lessee, Lease, Description [Line Items]
Operating Lease, Cost	$ 14	$ 14	$ 11

Leases - Schedule of Operatin_2

Leases - Schedule of Operating and Finance Lease Maturities (Details) $ in Millions	Dec. 31, 2021USD ($)
Operating
2022	$ 68
2023	48
2024	38
2025	28
2026	19
After 2026	22
Total Lease Payments	223
Less: Interest	29
Present value of lease liabilities	194
Finance
2022	20
2023	20
2024	18
2025	15
2026	12
After 2026	18
Total Lease Payments	103
Less: Interest	11
Present value of lease liabilities	92
Total
2022	88
2023	68
2024	56
2025	43
2026	31
After 2026	40
Total Lease Payments	326
Less: Interest	40
Present value of lease liabilities	$ 286

Leases - Schedule of Lease Term

Leases - Schedule of Lease Terms and Discount Rates (Details)	Dec. 31, 2021
Weighted Average Lease Term [Abstract]
Finance - Weighted average lease term	5 years
Operating - Weighted average lease term	4 years
Weighted Average Discount Rate [Abstract]
Finance - Weighted average discount rate	4.16%
Operating - Weighted average discount rate	6.56%

Leases - Schedule of Cash Amoun

Leases - Schedule of Cash Amounts Paid for Lease Liabilities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating cash flows from operating leases	$ 70	$ 71	$ 72
Operating cash flows from finance leases	9	4	3
Financing cash flows from finance leases	30	13	7
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	40	41	53
Right-of-Use Asset Obtained in Exchange for Finance Lease Liability	$ 18	$ 31	$ 46

Restructuring and Other Charg_3

Restructuring and Other Charges -Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges	$ 89	$ 128	$ 138	$ 275
Payments for Restructuring		65	173
Great Lakes Works Restructuring
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges		29
Planned Sale of Component Within Flat-Rolled Segment
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges		89
Environmental and Other Charges
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges		10
Business Exit And Employee Severance
Restructuring Cost and Reserve [Line Items]
Payments for Restructuring		$ 58	169	35
Business Exit And Employee Severance | Postretirement Benefit Trust (VEBA)
Restructuring Cost and Reserve [Line Items]
Payments for Restructuring			38
Idling of Keetac Mining Operations and Portion of Great Lake Works
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			66
Idling of Lorain Tubular Operations and Lone Star Tubular Operations
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			25
Special Termination Benefits
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			15
Reductions under Voluntary Early Retirement Program (VERP)
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges			$ 32
U.S. Steel Kosice Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges				25
East Chicago Restructuring Plan
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges				227
Headcount Reductions
Restructuring Cost and Reserve [Line Items]
Restructuring and other charges				$ 23

Restructuring and Other Charg_4

Restructuring and Other Charges - Activity in Accrued Balances for Restructuring and Other Cost Reduction Programs (Details) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period		$ 177	$ 212
Additional charges	$ 89	128	138	$ 275
Cash payments/utilization		(65)	(173)
Balance at end of period	240	240	177	212
Employee Related Costs
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period		51	87
Additional charges		76	81
Cash payments/utilization		(36)	(117)
Balance at end of period	91	91	51	87
Exit Costs
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period		126	125
Additional charges		51	53
Cash payments/utilization		(28)	(52)
Balance at end of period	149	149	126	125
Non-cash Charges
Restructuring Cost and Reserve [Line Items]
Balance at beginning of period		0	0
Additional charges		1	4
Cash payments/utilization		(1)	(4)
Balance at end of period	$ 0	$ 0	$ 0	$ 0

Restructuring and Other Charg_5

Restructuring and Other Charges - Balance Sheet Location of Accrued Liabilities for Restructuring and Other Cost Reduction Programs (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	$ 240	$ 177	$ 212
Accounts payable
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	34	34
Payroll and benefits payable
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	2	29
Employee benefits
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	88	22
Deferred credits and other noncurrent liabilities
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	$ 116	$ 92

Contingencies and Commitments -

Contingencies and Commitments - Asbestos Litigation Activity (Details) - Asbestos Matters - Claim_Group	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loss Contingency Accrual [Roll Forward]
Opening Number of Claims	2,445	2,390	2,320
Claims Dismissed, Settled and Resolved	198	240	195
New Claims	258	295	265
Closing Number of Claims	2,505	2,445	2,390

Contingencies and Commitments_2

Contingencies and Commitments - Changes in Accrued Liabilities for Remediation Activities (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Change in Accrued Liabilities for Remediation Activities [Roll Forward]
Beginning of period	$ 146	$ 186
Accruals for environmental remediation deemed probable and reasonably estimable	43	7
Obligations settled	(31)	(47)
End of period	$ 158	$ 146

Contingencies and Commitments_3

Contingencies and Commitments - Accrued Liabilities for Remediation Activities Included in Balance Sheet (Details) - USD ($) $ in Millions	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	$ 158	$ 146	$ 186
Accounts payable
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	65	43
Deferred credits and other noncurrent liabilities
Commitments and Contingencies Disclosure [Line Items]
Accrued liabilities for remediation activities	$ 93	$ 103

Contingencies and Commitments_4

Contingencies and Commitments - Payments for Contracts with Remaining Terms in Excess of One Year (Details) $ in Millions	Dec. 31, 2021USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 513
2023	568
2024	334
2025	329
2026	251
Later years	705
Total	$ 2,700

Contingencies and Commitments_5

Contingencies and Commitments - Additional Information (Details) € in Millions, Allowances in Millions	12 Months Ended
	Dec. 31, 2021USD ($)FacilityClaim_GroupAllowancesProjectPlaintiff	Dec. 31, 2021EUR (€)AllowancesPlaintiff	Dec. 31, 2020USD ($)Claim_Group	Dec. 31, 2019USD ($)Claim_Group	Dec. 31, 2018Claim_Group
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities	$ 158,000,000		$ 146,000,000	$ 186,000,000
Accrued liabilities for post-closure site monitoring and other costs	24,000,000
Accrued liability for administrative and legal costs	$ 10,000,000
Number of years of projected administrative and legal costs included in accrual	3 years	3 years
Capital expenditures	$ 27,000,000		42,000,000
Financial assurance guarantees, maximum	7,000,000
Residual value of equipment	13,000,000
Residual value liability	0
Restricted cash	78,000,000		133,000,000
Contract commitments to acquire property, plant and equipment	1,483,000,000
Total payment under take-or-pay contracts	$ 767,000,000		$ 553,000,000	$ 653,000,000
Purchase of EUA to cover Estimated 2021 Shortfall
Loss Contingencies [Line Items]
Estimated Shortfall in Emissions Allowances | Allowances	4	4
Cost of emissions allowances pre-purchased	$ 199,000,000	€ 176
Purchase of EUA to cover Estimated 2022 Shortfall
Loss Contingencies [Line Items]
Estimated Shortfall in Emissions Allowances | Allowances	1.1	1.1
Cost of emissions allowances pre-purchased	$ 77,000,000	€ 68
Gateway Energy and Coke Company, LLC
Loss Contingencies [Line Items]
Maximum default payment on termination of agreement	$ 78,000,000
Minimum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities	15.00%	15.00%
Estimated capital expenditures of complying with BAT	$ 156,000,000	€ 138
Unconditional purchase obligation term	2 years	2 years
Maximum
Loss Contingencies [Line Items]
Projected percentage remediation costs may exceed accrued liabilities	30.00%	30.00%
Unconditional purchase obligation term	15 years	15 years
Asbestos Matters
Loss Contingencies [Line Items]
Active cases brought against U.S. Steel | Claim_Group	915		855
Number of claims pending in jurisdictions | Claim_Group	2,505		2,445	2,390	2,320
Number of plaintiffs involved | Plaintiff	1,545	1,545
Percentage of claims pending in jurisdictions	61.00%
Projects with Ongoing Study and Scope Development
Loss Contingencies [Line Items]
Environmental remediation projects | Facility	4
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	22,000,000
Projects with Ongoing Study and Scope Development | Maximum
Loss Contingencies [Line Items]
Environment exit costs, possible additional loss	$ 36,000,000
Other Project With Defined Scope
Loss Contingencies [Line Items]
Environmental remediation projects | Project	3
Accrued liabilities for remediation activities	$ 102,000,000
Other Project 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	24,000,000
Duluth
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities	59,000,000
Geneva Project
Loss Contingencies [Line Items]
Accrued liabilities for remediation activities	$ 19,000,000
Environmental Remediation Other Projects
Loss Contingencies [Line Items]
Environmental remediation projects | Facility	3
Accrued liabilities for remediation activities	$ 6,000,000
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	5,000,000
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	$ 216,000,000

Common Stock Issued and Repur_2

Common Stock Issued and Repurchased - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended		12 Months Ended
	Feb. 28, 2021	Jun. 30, 2020	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Oct. 28, 2021	Nov. 30, 2018
Subsidiary, Sale of Stock [Line Items]
Stock repurchase program, authorized amount						$ 300	$ 300
Common stock repurchased (in shares)			6,556,855		5,289,475
Value of shares repurchased			$ 150		$ 88
Net proceeds from public offering of common stock (Note 27)			$ 790	$ 410	$ 0
Public Offering
Subsidiary, Sale of Stock [Line Items]
Number of shares issued (in shares)	48,300,000	50,000,000
Net proceeds from public offering of common stock (Note 27)	$ 790	$ 410

Subsequent Event (Details)

Subsequent Event (Details) $ in Millions	Jan. 24, 2022USD ($)
Subsequent Event
Subsequent Event [Line Items]
Additional authorized amount	$ 500

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts and Reserves (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Allowance for doubtful accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	$ 34	$ 28	$ 29
Additions, Charged to Costs and Expenses	16	6	0
Additions, Charged to Other Accounts	4	2	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	10	2	1
Balance at End of Period	44	34	28
Investments and long-term receivables reserve
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	5	5	5
Additions, Charged to Costs and Expenses	0	0	0
Additions, Charged to Other Accounts	0	3	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	1	3	0
Balance at End of Period	4	5	5
Domestic deferred tax valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	793	560	211
Additions, Charged to Costs and Expenses	86	240	349
Additions, Charged to Other Accounts	25	2	0
Deductions, Charged to Costs and Expenses	745	0	0
Deductions, Charged to Other Accounts	0	9	0
Balance at End of Period	159	793	560
Foreign deferred tax valuation allowance
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Period	3	3	3
Additions, Charged to Costs and Expenses	0	0	0
Additions, Charged to Other Accounts	0	0	0
Deductions, Charged to Costs and Expenses	0	0	0
Deductions, Charged to Other Accounts	0	0	0
Balance at End of Period	$ 3	$ 3	$ 3