United States Steel (X) 10-Q28 Apr 232023 Q1 Quarterly reportFinancial data

Company Profile

Cover Page

Cover Page - shares	3 Months Ended
Cover Page - shares	Mar. 31, 2023	Apr. 24, 2023
Entity Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 31, 2023
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 Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		226,455,114
Amendment Flag	false
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q1
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
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
Trading Symbol	X
Security Exchange Name	CHX

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Net sales:
Total (Note 6)	$ 4,470	$ 5,234
Operating expenses (income):
Cost of sales (excludes items shown below)	3,953	3,823
Selling, general and administrative expenses	99	117
Depreciation, depletion and amortization	221	198
Loss (earnings) from investees	13	(36)
Asset impairment charges	4	6
Restructuring and other charges (Note 20)	1	17
Net gain on sale of assets	(2)	(2)
Other gains, net	(8)	(7)
Total	4,281	4,116
Earnings before interest and income taxes	189	1,118
Interest expense	27	50
Interest income	(30)	(1)
Other financial costs	6	2
Net periodic benefit income	(42)	(61)
Net gain from investments related to active employee benefits (Note 16)	(22)	0
Net interest and other financial benefits	(61)	(10)
Earnings before income taxes	250	1,128
Income tax expense (Note 12)	51	246
Net earnings	199	882
Less: Net earnings attributable to noncontrolling interests	0	0
Net earnings attributable to United States Steel Corporation	$ 199	$ 882
Earnings per share attributable to United States Steel Corporation stockholders:
-Basic (in dollars per share)	$ 0.87	$ 3.37
-Diluted (in dollars per share)	$ 0.78	$ 3.02
Nonrelated Party
Net sales	$ 3,912	$ 4,843
Net sales:
Net sales	3,912	4,843
Related Party
Net sales	558	391
Net sales:
Net sales	$ 558	$ 391

CONSOLIDATED STATEMENT OF COMPR

CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Statement of Comprehensive Income [Abstract]
Net earnings	$ 199	$ 882
Other comprehensive income (loss), net of tax:
Changes in foreign currency translation adjustments	32	(28)
Changes in pension and other employee benefit accounts	(10)	(3)
Changes in derivative financial instruments	(44)	22
Changes in fair value of active employee benefit investments	(3)	0
Total other comprehensive loss, net of tax	(19)	(9)
Comprehensive income including noncontrolling interest	180	873
Comprehensive income attributable to noncontrolling interest	0	0
Comprehensive income attributable to United States Steel Corporation	$ 180	$ 873

CONSOLIDATED BALANCE SHEET (Una

CONSOLIDATED BALANCE SHEET (Unaudited) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents (Note 7)	$ 2,837	$ 3,504
Inventories (Note 8)	2,541	2,359
Other current assets	362	368
Total current assets	7,548	7,866
Long-term restricted cash (Note 7)	32	31
Operating lease assets	134	146
Property, plant and equipment	21,806	21,222
Less accumulated depreciation and depletion	12,931	12,730
Total property, plant and equipment, net	8,875	8,492
Investments and long-term receivables, less allowance of $3 and $4	830	840
Intangibles, net (Note 9)	467	478
Deferred income tax benefits (Note 12)	7	10
Goodwill (Note 9)	920	920
Other noncurrent assets	727	675
Total assets	19,540	19,458
Current liabilities:
Payroll and benefits payable	388	493
Accrued taxes	267	271
Accrued interest	46	67
Current operating lease liabilities	48	49
Short-term debt and current maturities of long-term debt (Note 15)	91	63
Total current liabilities	4,015	3,959
Noncurrent operating lease liabilities	95	105
Long-term debt, less unamortized discount and debt issuance costs (Note 15)	3,901	3,914
Employee benefits	146	209
Deferred income tax liabilities (Note 12)	479	456
Deferred credits and other noncurrent liabilities	509	504
Total liabilities	9,145	9,147
Contingencies and commitments (Note 21)
Stockholders’ Equity (Note 17):
Common stock (284,758,061 and 282,487,412 shares issued) (Note 13)	285	283
Treasury stock, at cost (57,645,467 shares and 54,089,559 shares)	(1,301)	(1,204)
Additional paid-in capital	5,205	5,194
Retained earnings	6,217	6,030
Accumulated other comprehensive loss (Note 18)	(104)	(85)
Total United States Steel Corporation stockholders’ equity	10,302	10,218
Noncontrolling interests	93	93
Total liabilities and stockholders’ equity	19,540	19,458
Nonrelated Party
Current assets:
Receivables, less allowance of $38 in both periods	1,649	1,485
Current liabilities:
Accounts payable and other accrued liabilities	3,004	2,873
Related Party
Current assets:
Receivables, less allowance of $38 in both periods	159	150
Current liabilities:
Accounts payable and other accrued liabilities	$ 171	$ 143

CONSOLIDATED BALANCE SHEET (U_2

CONSOLIDATED BALANCE SHEET (Unaudited) (Parenthetical) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Receivables, allowance	$ 38	$ 38
Investments and long-term receivables, allowance	$ 3	$ 4
Common stock, shares issued (in shares)	284,758,061	282,487,412
Treasury stock (in shares)	57,645,467	54,089,559

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (Unaudited) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Operating activities:
Net earnings	$ 199	$ 882
Adjustments to reconcile to net cash provided by operating activities:
Depreciation, depletion and amortization	221	198
Asset impairment charges	4	6
Restructuring and other charges (Note 20)	1	17
Pensions and other postretirement benefits	(41)	(60)
Active employee benefit investments	3	0
Deferred income taxes (Note 12)	38	121
Net gain on sale of assets	(2)	(2)
Equity investee loss (earnings), net of distributions received	13	(36)
Changes in:
Current receivables	(178)	(355)
Inventories	(167)	(467)
Current accounts payable and accrued expenses	298	360
Income taxes receivable/payable	10	140
All other, net	(212)	(33)
Net cash provided by operating activities	181	771
Investing activities:
Capital expenditures	(740)	(349)
Proceeds from sale of assets	2	4
Other investing activities	0	7
Net cash used in investing activities	(738)	(352)
Financing activities:
Issuance of long-term debt, net of financing costs (Note 15)	0	4
Repayment of long-term debt (Note 15)	(10)	(6)
Common stock repurchased (Note 22)	(75)	(123)
Proceeds from government incentives (Note 21)	0	82
Other financing activities	(32)	(28)
Net cash used in financing activities	(117)	(71)
Effect of exchange rate changes on cash	8	(7)
Net (decrease) increase in cash, cash equivalents and restricted cash	(666)	341
Cash, cash equivalents and restricted cash at beginning of year (Note 7)	3,539	2,600
Cash, cash equivalents and restricted cash at end of period (Note 7)	2,873	2,941
Noncash Investing and Financing Items [Abstract]
Change in accrued capital expenditures	(226)	22
U. S. Steel common stock issued for employee/non-employee director stock plans	28	45
Capital expenditures funded by finance lease borrowings	24	7
Export Credit Agreement (ECA) financing	$ 1	$ 0

Basis of Presentation and Signi

Basis of Presentation and Significant Accounting Policies	3 Months Ended
Basis of Presentation and Significant Accounting Policies	Mar. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation and Significant Accounting Policies	1. Basis of Presentation and Significant Accounting Policies The year-end Consolidated Balance Sheet data was derived from audited statements but does not include all disclosures required for complete financial statements by accounting principles generally accepted in the United States of America (U.S. GAAP). The other information in these condensed financial statements is unaudited but, in the opinion of management, reflects all adjustments necessary for a fair statement of the results for the periods covered, including assessment of certain accounting matters using all available information such as consideration of forecasted financial information in context with other information reasonably available to us. However, our future assessment of our current expectations 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. These condensed financial statements, including notes, have been prepared in accordance with the applicable rules of the Securities and Exchange Commission and do not include all of the information and disclosures required by U.S. GAAP for complete financial statements. Additional information is contained in the United States Steel Corporation Annual Report on Form 10-K for the fiscal year ended December 31, 2022, which should be read in conjunction with these condensed financial statements.

New Accounting Standards

New Accounting Standards	3 Months Ended
New Accounting Standards	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
New Accounting Standards	New Accounting StandardsDuring the three months ended March 31, 2023, there were no accounting standards and interpretations issued which are expected to have a material impact on the Company's financial position, operations or cash flows.Recently Adopted Accounting Standards In September 2022, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2022-04, Disclosure of Supplier Finance Program Obligations (ASU 2022-04). ASU 2022-04 requires that an entity disclose certain information about supplier finance programs used in connection with the purchase of goods and services. ASU 2022-04 is effective for all entities with fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, except for the amendment on roll-forward information, which is effective for fiscal years beginning after December 15, 2023. U. S. Steel adopted this guidance effective January 1, 2023, with the exception of the amendment on roll-forward information, which will be adopted in our fiscal year beginning on January 1, 2024. The Company has a supply chain finance (SCF) arrangement with a third-party administrator which allows participating suppliers, at their sole discretion, to make offers to sell payment obligations of the Company prior to their scheduled due dates at a discounted price to a participating financial institution. The third-party administrator entered into a separate agreement with the Export Import Bank of the United States to guarantee 90 percent of supplier obligations sold for up to $200 million. No guarantees or collateral are provided by the Company or any of its subsidiaries under the SCF program. The Company’s goal is to capture overall supplier savings and improve working capital efficiency. The agreements facilitate the suppliers’ ability to sell payment obligations, while providing them with greater working capital flexibility. The Company has no economic interest in the sale of the suppliers’ receivables and no direct financial relationship with the financial institution concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. The SCF program requires the Company to pay the third-party administrator the stated amount of the confirmed participating supplier invoices. The payment terms for confirmed invoices range from 75 to 90 days after the end of the month in which the invoice was issued. The underlying costs from suppliers that elected to participate in the SCF program are generally recorded in cost of sales in the Company’s Condensed Consolidated Statement of Operations. Amounts due to suppliers who participate in the SCF program are reflected in accounts payable and accrued expenses on the Company’s Condensed Consolidated Balance Sheet and payments on the obligations by our suppliers are included in cash used in operating activities in the Condensed Consolidated Statement of Cash Flows. As of March 31, 2023, accounts payable and accrued expenses included $107 million of outstanding payment obligations which suppliers elected to sell to participating financial institutions. 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 for public companies with 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. U. S. Steel adopted this guidance effective January 1, 2023 and will apply it to any future business combinations.

Recently Adopted Accounting Sta

Recently Adopted Accounting Standards	3 Months Ended
Recently Adopted Accounting Standards	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
Recently Adopted Accounting Standards	New Accounting StandardsDuring the three months ended March 31, 2023, there were no accounting standards and interpretations issued which are expected to have a material impact on the Company's financial position, operations or cash flows.Recently Adopted Accounting Standards In September 2022, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2022-04, Disclosure of Supplier Finance Program Obligations (ASU 2022-04). ASU 2022-04 requires that an entity disclose certain information about supplier finance programs used in connection with the purchase of goods and services. ASU 2022-04 is effective for all entities with fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, except for the amendment on roll-forward information, which is effective for fiscal years beginning after December 15, 2023. U. S. Steel adopted this guidance effective January 1, 2023, with the exception of the amendment on roll-forward information, which will be adopted in our fiscal year beginning on January 1, 2024. The Company has a supply chain finance (SCF) arrangement with a third-party administrator which allows participating suppliers, at their sole discretion, to make offers to sell payment obligations of the Company prior to their scheduled due dates at a discounted price to a participating financial institution. The third-party administrator entered into a separate agreement with the Export Import Bank of the United States to guarantee 90 percent of supplier obligations sold for up to $200 million. No guarantees or collateral are provided by the Company or any of its subsidiaries under the SCF program. The Company’s goal is to capture overall supplier savings and improve working capital efficiency. The agreements facilitate the suppliers’ ability to sell payment obligations, while providing them with greater working capital flexibility. The Company has no economic interest in the sale of the suppliers’ receivables and no direct financial relationship with the financial institution concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. The SCF program requires the Company to pay the third-party administrator the stated amount of the confirmed participating supplier invoices. The payment terms for confirmed invoices range from 75 to 90 days after the end of the month in which the invoice was issued. The underlying costs from suppliers that elected to participate in the SCF program are generally recorded in cost of sales in the Company’s Condensed Consolidated Statement of Operations. Amounts due to suppliers who participate in the SCF program are reflected in accounts payable and accrued expenses on the Company’s Condensed Consolidated Balance Sheet and payments on the obligations by our suppliers are included in cash used in operating activities in the Condensed Consolidated Statement of Cash Flows. As of March 31, 2023, accounts payable and accrued expenses included $107 million of outstanding payment obligations which suppliers elected to sell to participating financial institutions. 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 for public companies with 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. U. S. Steel adopted this guidance effective January 1, 2023 and will apply it to any future business combinations.

Segment Information

Segment Information	3 Months Ended
Segment Information	Mar. 31, 2023
Segment Reporting [Abstract]
Segment Information	4. Segment Information U. S. Steel has four reportable segments: North American Flat-Rolled (Flat-Rolled), Mini Mill, U. S. Steel Europe (USSE); and Tubular Products (Tubular). The results of our real estate businesses are disclosed in the Other category. 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, stock-based compensation expense, 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 for the three months ended March 31, 2023 and 2022 are: (In millions) Three Months Ended March 31, 2023 Customer Intersegment Net (Loss) earnings (Loss) earnings before interest and income taxes (a) Flat-Rolled $ 2,570 $ 90 $ 2,660 $ (16) $ (7) Mini Mill 553 70 623 — 12 USSE 838 6 844 — (34) Tubular 505 1 506 3 232 Total reportable segments 4,466 167 4,633 (13) 203 Other 4 — 4 — 3 Reconciling Items and Eliminations — (167) (167) — (17) Total $ 4,470 $ — $ 4,470 $ (13) $ 189 Three Months Ended March 31, 2022 Flat-Rolled $ 2,954 $ 52 $ 3,006 $ 30 $ 529 Mini Mill 718 130 848 — 278 USSE 1,251 4 1,255 — 264 Tubular 309 3 312 6 77 Total reportable segments 5,232 189 5,421 36 1,148 Other 2 — 2 — 7 Reconciling Items and Eliminations — (189) (189) — (37) Total $ 5,234 $ — $ 5,234 $ 36 $ 1,118 (a) (Loss) earnings before interest and income taxes has been updated for three months ended March 31, 2022 for Flat-Rolled and Reconciling Items and Eliminations. This is the result of a retroactive adjustment for the reclassification of stock-based compensation expense as an item not allocated to segment results. See the schedule of reconciling items to consolidated earnings before interest and income taxes below for further details. A summary of total assets by segment is as follows: (In millions) March 31, 2023 December 31, 2022 Flat-Rolled $ 8,109 $ 7,936 Mini Mill (a) 6,176 5,787 USSE 6,199 5,823 Tubular 1,163 1,140 Total reportable segments $ 21,647 $ 20,686 Other $ 142 $ 141 Corporate, reconciling items, and eliminations (b) (2,249) (1,369) Total assets $ 19,540 $ 19,458 (a) Includes assets of $1.7 billion and $1.4 billion at March 31, 2023 and December 31, 2022, respectively, related to Big River 2 (BR2) under construction in Osceola, Arkansas. (b) The majority of corporate, reconciling items, and eliminations is comprised of cash and the elimination of intersegment amounts. The following is a schedule of reconciling items to consolidated earnings before interest and income taxes: Three Months Ended March 31, (In millions) 2023 2022 Items not allocated to segments: Restructuring and other charges (Note 20) $ (1) $ (17) Stock-based compensation expense (Note 11) (11) (16) Other charges, net (5) (4) Total reconciling items $ (17) $ (37)

Dispositions

Dispositions	3 Months Ended
Dispositions	Mar. 31, 2023
Discontinued Operations and Disposal Groups [Abstract]
Dispositions	DispositionThe Company has previously committed to, and continues to intend to, pursue the disposition of certain assets related to a component of its flat-rolled business. As of March 31, 2023, the Company accrued a total of $120 million for severance and exit costs, of which $102 million and $18 million is recorded in accounts payable and accrued expenses and payroll and benefits payable, respectively, on the Condensed Consolidated Balance Sheet. $1 million of these charges were incurred during the first quarter 2023.

Revenue

Revenue	3 Months Ended
Revenue	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Revenue	6. 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 real estate sales. 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 tables disaggregate our revenue by product for each of the reportable business segments for the three months ended March 31, 2023 and 2022, respectively: Net Sales by Product (In millions): Three Months Ended March 31, 2023 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 59 $ — $ 32 $ — $ — $ 91 Hot-rolled sheets 554 332 348 — — 1,234 Cold-rolled sheets 901 72 71 — — 1,044 Coated sheets 853 148 340 — — 1,341 Tubular products — — 12 500 — 512 All Other (a) 203 1 35 5 4 248 Total $ 2,570 $ 553 $ 838 $ 505 $ 4 $ 4,470 (a) Consists primarily of sales of raw materials and coke making by-products. Three Months Ended March 31, 2022 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 49 $ — $ 1 $ — $ — $ 50 Hot-rolled sheets 514 399 593 — — 1,506 Cold-rolled sheets 971 92 139 — — 1,202 Coated sheets 1,196 224 483 — — 1,903 Tubular products — — 15 306 — 321 All Other (a) 224 3 20 3 2 252 Total $ 2,954 $ 718 $ 1,251 $ 309 $ 2 $ 5,234 (a) Consists primarily of sales of raw materials and coke making by-products.

Cash, Cash Equivalents and Rest

Cash, Cash Equivalents and Restricted Cash	3 Months Ended
Cash, Cash Equivalents and Restricted Cash	Mar. 31, 2023
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash, Cash Equivalents and Restricted Cash	7. 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 Condensed Consolidated Balance Sheets that sum to the total of the same amounts shown in the Condensed Consolidated Statement of Cash Flows: (In millions) March 31, 2023 December 31, 2022 March 31, 2022 Cash and cash equivalents $ 2,837 $ 3,504 $ 2,866 Restricted cash in other current assets 4 4 17 Restricted cash in other noncurrent assets 32 31 58 Total cash, cash equivalents and restricted cash $ 2,873 $ 3,539 $ 2,941 Amounts included in restricted cash represent cash balances which are legally or contractually restricted, primarily for electric arc furnace construction, environmental liabilities and other capital projects and insurance purposes.

Inventories

Inventories	3 Months Ended
Inventories	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventories	8. Inventories The last-in, first-out (LIFO) method is the predominant method of inventory costing for our Flat-Rolled and Tubular segments. The first-in, first-out (FIFO) and moving average methods are the predominant inventory costing methods for our Mini Mill segment and the FIFO method is the predominant inventory costing method for our USSE segment. At March 31, 2023 and December 31, 2022, the LIFO method accounted for 41 percent and 43 percent of total inventory values, respectively. (In millions) March 31, 2023 December 31, 2022 Raw materials $ 1,213 $ 1,098 Semi-finished products 900 811 Finished products 386 398 Supplies and sundry items 42 52 Total $ 2,541 $ 2,359 Current acquisition costs were estimated to exceed the above inventory values by $1.6 billion and $1.2 billion at March 31, 2023 and December 31, 2022, respectively. As a result of the liquidation of LIFO inventories, cost of sales decreased and earnings before interest and income taxes increased by $9 million and $8 million for the three months ended March 31, 2023 and 2022, respectively.

Intangible Assets

Intangible Assets	3 Months Ended
Intangible Assets	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	9. Intangible Assets and Goodwill Intangible assets that are being amortized on a straight-line basis over their estimated useful lives are detailed below: As of March 31, 2023 As of December 31, 2022 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22 Years $ 413 $ 42 $ 371 $ 413 $ 37 $ 376 Patents 5-15 Years 17 12 5 17 12 5 Energy Contract 2 Years 54 38 16 54 32 22 Total amortizable intangible assets $ 484 $ 92 $ 392 $ 484 $ 81 $ 403 Amortization expense was $11 million and $10 million for the three months ended March 31, 2023 and 2022, respectively. Total estimated amortization expense for the remainder of 2023 is $31 million. We expect approximately $98 million in total amortization expense from 2024 through 2028 and approximately $263 million in remaining amortization expense thereafter. The carrying amount of acquired water rights with indefinite lives as of March 31, 2023 and December 31, 2022 totaled $75 million. Below is a summary of goodwill by segment for the three months ended March 31, 2023: Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2022 $ — $ 916 $ 4 $ — $ 920 Additions — — — — — Balance at March 31, 2023 $ — $ 916 $ 4 $ — $ 920

Pensions and Other Benefits

Pensions and Other Benefits	3 Months Ended
Pensions and Other Benefits	Mar. 31, 2023
Retirement Benefits [Abstract]
Pensions and Other Benefits	10. Pensions and Other Benefits The following table reflects the components of net periodic benefit (income) cost for the three months ended March 31, 2023 and 2022: Pension Benefits Other Benefits (In millions) 2023 2022 2023 2022 Service cost $ 8 $ 11 $ 1 $ 2 Interest cost 55 39 17 12 Expected return on plan assets (82) (89) (15) (22) Amortization of prior service cost (credit) 5 — (6) (7) Amortization of actuarial net loss (gain) 3 18 (18) (13) Net periodic benefit income, excluding below (11) (21) (21) (28) Multiemployer plans 21 19 — — Settlement, termination and curtailment losses (a) — 1 — — Net periodic benefit cost (income) $ 10 $ (1) $ (21) $ (28) (a) During the three months ended March 31, 2022, pension benefits incurred special termination charges of approximately $1 million due to workforce restructuring. Employer Contributions During the first three months of 2023, U. S. Steel made cash payments of $20 million to the Steelworkers Pension Trust and $2 million of pension payments not funded by trusts. During the first three months of 2023, cash payments of $9 million were made for other postretirement benefit payments not funded by trusts. Company contributions to defined contribution plans totaled $12 million and $11 million for the three months ended March 31, 2023 and 2022, respectively.

Stock-Based Compensation Plans

Stock-Based Compensation Plans	3 Months Ended
Stock-Based Compensation Plans	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Stock-Based Compensation Plans	11. Stock-Based Compensation Plans U. S. Steel has outstanding stock-based compensation awards that were granted by the Compensation & Organization Committee (the Committee) of the Board of Directors, 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). On April 26, 2016, the Company's stockholders approved the Omnibus Plan and, between 2016 and the present, authorized the Company to issue up to 32,700,000 shares in the aggregate of U. S. Steel common stock under the Omnibus Plan. While the awards that were previously granted under the 2005 Plan remain outstanding, all future awards will be granted under the Omnibus Plan. As of March 31, 2023, there were 6,188,771 shares available for future grants under the Omnibus Plan. Recent grants of stock-based compensation consist of restricted stock units, total stockholder return (TSR) performance awards and return on capital employed (ROCE) performance awards. Shares of common stock under the Omnibus Plan are issued from authorized, but unissued stock. The following table is a summary of the awards made under the Omnibus Plan during the first three months of 2023 and 2022. 2023 2022 Grant Details Shares (a) Fair Value (b) Shares (a) Fair Value (b) Restricted Stock Units 1,274,520 $ 29.90 1,169,470 $ 24.27 Performance Awards (c) TSR 185,120 $ 37.41 225,030 $ 28.53 ROCE (d) 357,020 $ 29.35 396,280 $ 23.60 (a) The share amounts shown in this table do not reflect an adjustment for estimated forfeitures. (b) Represents the per share weighted average for all grants during the period. (c) The number of performance awards shown represents the target share grant of the award. (d) A portion of ROCE awards granted in 2023 and 2022 are not shown in the table because they were granted in cash. U. S. Steel recognized pretax stock-based compensation expense in the amount of $11 million and $16 million in the three-month periods ended March 31, 2023 and 2022, respectively. As of March 31, 2023, total future compensation expense related to nonvested stock-based compensation arrangements was $79 million, and the weighted average period over which this expense is expected to be recognized is approximately 26 months. Stock Options There have been no stock options granted since 2017 other than the 171,000 performance-based stock options granted in December 2021, which are further described below. The 171,000 performance-based stock options granted in December 2021, which were valued using a lattice model, 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 (a) Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 % (a) The $35.00 tranche vested in April 2022. Stock Awards Restricted stock units 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. Restricted stock units granted in connection with new-hire or retention grants generally cliff vest three years from the date of the grant. TSR performance awards may vest at varying levels at the end of a three-year performance period if U. S. Steel’s total shareholder return compared to the total shareholder return of a peer group of companies meets performance criteria during the three-year performance period. TSR is calculated as follows: 20 percent for each year in the three-year performance period and 40 percent for the full three-year period. TSR performance awards may vest and payout 50 percent at the threshold level, 100 percent at the target level and 200 percent at the maximum level for payouts. Payment for performance in between the threshold percentages will be interpolated. The fair value of the performance awards is calculated using a Monte-Carlo simulation. ROCE performance awards may vest at the end of a three-year performance period contingent upon meeting ROCE performance goals approved by the Committee. For the 2022 and 2023 ROCE performance awards, each year in the three-year performance period is weighted at 20 percent and the full three-year period is weighted at 40 percent of the total award. ROCE performance awards may vest and payout 50 percent at the threshold level, 100 percent at the target level and 200 percent at the maximum level for payouts. Payment for performance in between the threshold percentages will be interpolated. The fair value of the ROCE performance awards is the average market price of the underlying common stock on the date of grant. In December 2021 and August 2022, 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 BR2 (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.

Income Taxes

Income Taxes	3 Months Ended
Income Taxes	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income Taxes	12. Income Taxes Tax provision For the three months ended March 31, 2023, and 2022, the Company recorded a tax provision of $51 million and $246 million, respectively. The tax provisions for the first three months of 2023 and 2022 were based on an estimated annual effective rate, which requires management to make its best estimate of annual pretax income or loss and discrete items recognized during the period, if applicable. Throughout the year, management regularly updates forecasted annual pretax results for the various countries in which we operate based on changes in factors such as prices, shipments, product mix, plant operating performance and cost estimates. To the extent that actual 2023 pretax results for U.S. and foreign income or loss vary from estimates applied herein, the actual tax provision or benefit recognized in 2023 could be materially different from the forecasted amount used to estimate the tax provision for the three months ended March 31, 2023. In March 2022, the Company and the Arkansas Economic Development Commission entered into the Recycling Tax Credit Incentive Agreement, whereby the Company may earn state income tax credits in an amount equal to 30 percent of the cost of waste reduction, reuse, or recycling equipment, subject to meeting the requirements of the Arkansas Code Ann. Section 26-51-506, for BR2 which is under construction in Osceola, Arkansas. Documentation supporting the Company's investment in qualifying equipment must be submitted as part of an application for certification expected to be completed on or before 2025. In March 2022, the Company received a lump-sum payment of approximately $82 million as proceeds from the sale of a portion of expected future tax credits to be earned by the Company (see Note 21 for additional information). The Company estimates that it could earn tax credits in excess of $700 million, exclusive of the amount sold in March 2022, which the Company will recognize in the year the assets are placed into service and meet the requirements of Arkansas Code Ann. Section 26-51-506. Any unused tax credit that cannot be claimed in a tax year may be carried forward indefinitely by the Company and applied to its future state tax liability. On August 16, 2022, H.R. 5376 (commonly called the Inflation Reduction Act of 2022) was signed into law, which, among other things, implemented a corporate alternative minimum tax (CAMT) of 15 percent on net book income of certain large corporations adjusted for certain items prescribed by the legislation. The tax provision for the three months ended March 31, 2023 reflects the impact of CAMT, which is not material to the Condensed Consolidated Financial Statements.

Earnings and Dividends Per Comm

Earnings and Dividends Per Common Share	3 Months Ended
Earnings and Dividends Per Common Share	Mar. 31, 2023
Earnings Per Share [Abstract]
Earnings and Dividends Per Common Share	13. Earnings and Dividends Per Common Share Earnings Per Share Attributable to United States Steel Corporation Stockholders The effect of dilutive securities on weighted average common shares outstanding included in the calculation of diluted earnings per common share for the three months ended March 31, 2023 and March 31, 2022 were as follows. Three Months Ended March 31, (Dollars in millions, except per share amounts) 2023 2022 Earnings attributable to United States Steel Corporation stockholders: Basic $ 199 $ 882 Interest expense on Senior Convertible Notes, net of tax 3 3 Diluted $ 202 $ 885 Weighted-average shares outstanding (in thousands): Basic 227,332 261,453 Effect of Senior Convertible Notes 26,194 26,194 Effect of stock options, restricted stock units and performance awards 3,921 5,620 Diluted 257,447 293,267 Earnings per share attributable to United States Steel Corporation stockholders: Basic $ 0.87 $ 3.37 Diluted $ 0.78 $ 3.02 Excluded from the computation of diluted earnings per common share due to their anti-dilutive effect were 0.9 million and 0.6 million outstanding securities granted under the Omnibus Plan for the three months ended March 31, 2023 and 2022, respectively. The dividend for each of the first quarter of 2023 and 2022 was five cents per common share, respectively.

Derivative Instruments

Derivative Instruments	3 Months Ended
Derivative Instruments	Mar. 31, 2023
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	14. Derivative Instruments U. S. Steel uses foreign exchange forward sales contracts (foreign exchange forwards) with maturities up to 20 months to manage our currency requirements and exposure to foreign currency exchange rate fluctuations. The USSE and Flat-Rolled segments use hedge accounting for their foreign exchange forwards. The Mini Mill segment has foreign exchange forwards for which hedge accounting has not been elected; 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 also uses financial swaps to protect from the commodity price risk associated with purchases of natural gas, zinc, tin, electricity and iron ore (commodity purchase swaps). We elected cash flow hedge accounting for commodity purchase swaps for natural gas, zinc and tin and iron ore and use mark-to-market accounting for electricity swaps. The commodity purchase swaps where hedge accounting was elected have maturities up to 21 months. The commodity purchase swaps where hedge accounting was not elected have maturities of up to 9 months. U. S. Steel has entered into financial swaps that are used to partially manage the sales price risk of certain hot-rolled coil sales (sales swaps) and iron ore sales (zero cost collars and swaps). Both the sales swaps and the zero cost collars are accounted for using hedge accounting and have maturities of up to 12 months. The table below shows the outstanding swap quantities used to hedge forecasted purchases and sales as of March 31, 2023 and March 31, 2022: Hedge Contracts Classification March 31, 2023 March 31, 2022 Natural gas (in mmbtus) Commodity purchase swaps 32,976,000 43,265,000 Tin (in metric tons) Commodity purchase swaps 1,045 2,430 Zinc (in metric tons) Commodity purchase swaps 23,783 15,679 Electricity (in megawatt hours) Commodity purchase swaps 367,200 724,320 Iron ore (in metric tons) Commodity purchase swaps 280,000 30,000 Iron ore (in metric tons) Zero-cost collars — 1,080,000 Iron ore (in metric tons) Sales swaps 1,087,500 — Hot-rolled coils (in tons) Sales swaps 215,000 110,000 Foreign currency (in millions of euros) Foreign exchange forwards € 383 € 311 Foreign currency (in millions of dollars) Foreign exchange forwards $ 85 $ 158 The following summarizes the fair value amounts included in our Condensed Consolidated Balance Sheets as of March 31, 2023, and December 31, 2022: Balance Sheet Location (in millions) March 31, 2023 December 31, 2022 Designated as Hedging Instruments Accounts receivable $ 17 $ 20 Accounts payable 133 68 Other long-term liabilities 4 15 Not Designated as Hedging Instruments Accounts receivable 4 13 Investments and long-term receivables — 1 The table below summarizes the effect of hedge accounting on Accumulated Other Comprehensive Income (AOCI) and amounts reclassified from AOCI into earnings for the three months ended March 31, 2023 and 2022: Gain (Loss) on Derivatives in AOCI Amount of Gain (Loss) Recognized in Income (In millions) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Location of Reclassification from AOCI (a) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Sales swaps $ (31) $ (57) Net sales $ 3 $ (26) Commodity purchase swaps (18) 88 Cost of sales (b) (9) 22 Foreign exchange forwards (8) (2) Cost of sales 4 8 (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. At current contract values, $79 million currently in AOCI as of March 31, 2023, will be recognized as an increase in cost of sales over the next year and $37 million currently in AOCI as of March 31, 2023, will be recognized as a decrease in net sales over the next year. The loss recognized for foreign exchange forwards and financial swaps where hedge accounting was not elected was $10 million for the three months ended March 31, 2023. The loss recognized for sales swaps where hedge accounting was not elected was $9 million for the three months ended

Debt

Debt	3 Months Ended
Debt	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	15. Debt (In millions) Issuer/Borrower Interest Maturity March 31, 2023 December 31, 2022 2037 Senior Notes U. S. Steel 6.650 2037 274 274 2029 Senior Secured Notes Big River Steel 6.625 2029 720 720 2029 Senior Notes U. S. Steel 6.875 2029 475 475 2026 Senior Convertible Notes U. S. Steel 5.000 2026 350 350 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2024 - 2052 924 924 Environmental Revenue Bonds Big River Steel 4.500 - 4.750 2049 752 752 Finance leases and all other obligations U. S. Steel Various 2023 - 2029 117 100 Finance leases and all other obligations Big River Steel Various 2023 - 2027 172 176 Export Credit Agreement U. S. Steel Variable 2031 137 136 Credit Facility Agreement U. S. Steel Variable 2027 — — Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — — USSK Credit Facility U. S. Steel Kosice Variable 2024 — — Total Debt 3,921 3,907 Less unamortized discount, premium, and debt issuance costs (71) (70) Less short-term debt, long-term debt due within one year, and short-term issuance costs 91 63 Long-term debt $ 3,901 $ 3,914 Arkansas Development Finance Authority Environmental Improvement Revenue Bonds, Series 2022 (United States Steel Corporation Project) (Green Bonds) On September 6, 2022, U. S. Steel closed on an offering of $290 million aggregate principal amount of 5.450% Environmental Improvement Revenue Bonds due 2052 (2052 ADFA Green Bonds). U. S. Steel received net proceeds of approximately $287 million after fees of approximately $3 million related to the underwriting and third-party expenses. The net proceeds from the issuance of the 2052 ADFA Green Bonds were used to partially fund work related to U. S. Steel’s solid waste disposal facilities, including two electric arc furnaces (EAF) and other equipment facilities at its new technologically-advanced flat rolled steel making facility, BR2, currently under construction near Osceola, Arkansas. On and after September 1, 2025, the Company may redeem the 2052 ADFA Green Bonds 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 2052 ADFA Green Bonds, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on September 1 of each of the years indicated below. Year Redemption Price 2025 105.000 % 2026 104.000 % 2027 103.000 % 2028 102.000 % 2029 101.000 % 2030 and thereafter 100.000 % At any time prior to September 1, 2025, U. S. Steel may also redeem the 2052 ADFA Green Bonds, at our option, in whole or in part, or from time to time, at a price equal to the greater of 100 percent of the principal amount of the 2052 ADFA Green Bonds plus accrued and unpaid interest, if any, or the sum of the present value of the redemption price of the 2052 ADFA Green Bonds if they were redeemed on September 1, 2025, plus interest payments due through September 1, 2025, discounted to the date of redemption on a semi-annual basis at the applicable tax-exempt municipal bond rate, plus accrued and unpaid interest, if any. 2026 Senior Convertible Notes In October 2019, U. S. Steel issued $350 million of 5.00% Senior Convertible Notes due November 1, 2026 (2026 Senior Convertible Notes). Interest on the 2026 Senior Convertible Notes is payable semi-annually on May 1 and November 1 of each year. The initial conversion rate for the 2026 Senior Convertible Notes is 74.8391 shares of U. S. Steel common stock per $1,000 principal amount, equivalent to an initial conversion price of approximately $13.36 per share of common stock, subject to adjustment pursuant to the 2026 Senior Convertible Notes indenture. Based on the initial conversion rate, the 2026 Senior Convertible Notes are convertible into 26,193,685 shares of U. S. Steel common stock and we reserved for the possible issuance of 33,396,930 shares, which is the maximum amount that could be issued upon conversion at maturity. Prior to August 1, 2026, holders of notes may convert all or a portion of their notes at their option only upon the satisfaction of specified conditions and during certain periods. On or after August 1, 2026, holders may convert all or a portion of their notes prior to the maturity date. Upon conversion, we will satisfy the obligation with cash, common stock, or a combination thereof, at our election. U. S. Steel may not redeem the 2026 Senior Convertible Notes prior to November 5, 2023. On or after November 5, 2023, and prior to August 1, 2026, if the price per share of U. S. Steel's common stock has been at least 130% of the conversion price for specified periods, U. S. Steel may redeem all or a portion of the 2026 Senior Convertible Notes at a cash redemption price of 100% of the principal amount, plus accrued and unpaid interest. If U. S. Steel undergoes a fundamental change, as defined in the 2026 Senior Convertible Notes, holders may require us to repurchase the 2026 Senior Convertible Notes in whole or in part for cash at a price equal to 100% of the principal amount of the 2026 Senior Convertible Notes to be purchased plus any accrued and unpaid interest up to, but excluding the repurchase date. Big River Steel - Sustainability Linked ABL Facility Big River Steel's amended senior secured asset-based revolving credit facility (Big River Steel ABL Facility) matures on July 23, 2026. The 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. Additionally, the amendment includes sustainability targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. 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. 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 March 31, 2023, Big River Steel would have met the fixed charge coverage ratio test. The facility includes affirmative and negative covenants and events of default that are customary for facilities of this type. There were no loans outstanding under the Big River Steel ABL Facility at March 31, 2023. U. S. Steel - Sustainability Linked Credit Facility Agreement On May 27, 2022, U. S. Steel entered into the Sixth Amended and Restated Credit Facility Agreement (Credit Facility Agreement) to replace the existing Fifth Amended and Restated Credit Facility Agreement (Fifth Credit Facility Agreement). The Credit Facility Agreement has substantially the same terms as the Fifth Credit Facility Agreement, except the Credit Facility Agreement references the Secured Overnight Financing Rate instead of the London Interbank Offered Rate, adjusts the individual lenders' commitments, and renews the five-year maturity to May 27, 2027. The Credit Facility Agreement also adjusts the threshold for the fixed charge coverage ratio. The total availability under the facility remained the same at $1,750 million, and the financial impact from replacing the Fifth Credit Facility Agreement was immaterial. Consistent with the Fifth Credit Facility Agreement, the Credit Facility Agreement is secured by first-priority liens on certain accounts receivable and inventory and includes targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. The Credit Facility Agreement provides for borrowings for working capital and general corporate purchases in an amount equal to the lesser of (a) $1,750 million or (b) a borrowing base calculated based on specified percentages of eligible accounts receivable and inventory, subject to certain adjustments and reserves. As of March 31, 2023, there were approximately $4 million of letters of credit issued and no loans drawn under the Credit Facility Agreement. 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 maximum facility availability and $140 million. Based on the most recent four quarters as of March 31, 2023, 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 $326 million) unsecured sustainability linked credit agreement (USSK Credit Agreement). The USSK Credit Agreement matures in 2026 and contains sustainability targets related to greenhouse gas emissions intensity reduction, safety performance and facility certification by ResponsibleSteel™. At March 31, 2023, USSK had no borrowings under the USSK Credit Agreement. Under the USSK Credit Agreement, USSK is required to maintain a net debt to EBITDA ratio of less than 3.50:1.00 for the rolling twelve months ending June 30, 2023. The Company has determined that it may not be able to comply with the EBITDA ratio covenant at June 30, 2023, based on the currently forecasted EBITDA for the twelve-month period ending June 30, 2023. This could partially or fully limit USSK’s ability to borrow under the USSK Credit Agreement. Any amendment or waiver may lead to additional lender protections, including a reduction of loan commitments or less favorable terms, and there can be no assurance that USSK can obtain waivers or amendments in timely fashion, or on acceptable terms or at all. The Company believes that USSK will have adequate cash on hand as of June 30, 2023 and will not need to borrow under the USSK Credit Agreement.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
Fair Value of Financial Instruments	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	16. 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 Condensed Consolidated Balance Sheet approximate fair value. See Note 14 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 (Effective Date), the Company entered into an Option Agreement with Stelco, Inc. (Stelco), that grants Stelco the option to purchase a 25 percent interest (Option Interest) in a to-be-formed entity (Joint Venture) that will own the Company’s current iron ore mine located in Mt. Iron, Minnesota (Minntac Mine). As consideration for the Option Interest, 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 noncontrolling interests in the Condensed Consolidated Balance Sheet. The option can be exercised any time before January 31, 2027, and 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. Surplus VEBA assets During the fourth quarter 2022, U. S. Steel and the United Steelworkers (USW) agreed to utilize the overfunded OPEB plans to support the benefits provided to active represented employees. Beginning January 1, 2023, this agreement allows the Company to use a certain amount of surplus VEBA assets (the surplus amount) to pay for legally permissible benefits under Section 501(c)(9) of the Internal Revenue Code for active employees and retirees of the USW. The surplus amount of $595 million was determined as of December 31, 2022 and was the balance of VEBA assets in excess of 135% of the retiree obligation at that time. On January 1, 2023, a subaccount was created and consisted of a pro-rata share of the existing trust. On February 1, 2023, using January 31, 2023 asset values, a new investment strategy was implemented and comprised of existing investments from the VEBA trust and cash. On February 1, 2023, certain assets were transferred from the VEBA to the subaccount. The Company is permitted to withdraw a target of $75 million annually, with a guaranteed annual minimum of $50 million, on a quarterly pro rata basis, from the subaccount to cover the cost of the permissible benefits for active USW employees and USW retirees. The surplus VEBA assets subaccount portfolio consists of fixed income securities including corporate bonds, U.S. government bonds, and U.S. Treasury notes, in addition to alternatives including investments in private credit partnerships and real estate funds. A portion of the corporate bonds are classified as available-for-sale debt securities, with unrealized gains and losses reported in Accumulated other comprehensive loss. Upon sale, realized gains and losses are reported in earnings. All other investments in the subaccount are financial instruments measured at fair value or net asset value, with gains and losses recognized through net earnings and are reported as a component of Other financial costs (benefits) on the Company's Consolidated Statements of Operations. As of March 31, 2023, the fair value of the surplus VEBA assets subaccount portfolio was $602 million, with $75 million in Other current assets and $527 million in Other noncurrent assets on the Condensed Consolidated Balance Sheet. As of March 31, 2023, the value of the investment in corporate bonds classified as available-for-sale debt securities was $252 million. During the three months ended March 31, 2023, pretax net gains of $22 million and $4 million were recognized in Other financial costs (benefits) and in Accumulated other comprehensive loss, respectively. The fair value of the subaccount portfolio by asset category at March 31 were as follows (in millions): March 31, 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Fixed Income Corporate bonds - U.S. — 219 — — 219 Corporate bonds - Non-U.S. — 71 — — 71 U.S. government bonds — 83 — — 83 Mortgage and asset-backed securities — 10 — — 10 Total fixed income $ — $ 383 $ — $ — $ 383 Alternatives Private credit partnerships — — 58 24 82 Other alternatives — — — 18 18 Total alternatives $ — $ — $ 58 $ 42 $ 100 Commingled Funds — — — 66 66 Other (b) 53 — — — 53 Total assets at fair value $ 53 $ 383 $ 58 $ 108 $ 602 (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 summarizes U. S. Steel’s financial liabilities that were not carried at fair value at March 31, 2023 and December 31, 2022. The fair value of long-term debt was determined using Level 2 inputs. As of March 31, 2023 As of December 31, 2022 (In millions) Fair Carrying Fair Carrying Financial liabilities: Long-term debt (a) $ 3,874 $ 3,703 $ 3,815 $ 3,701 (a) Excludes finance lease obligations.

Statement of Changes in Stockho

Statement of Changes in Stockholders' Equity	3 Months Ended
Statement of Changes in Stockholders' Equity	Mar. 31, 2023
Equity [Abstract]
Statement of Changes in Stockholders' Equity	17. Statement of Changes in Stockholders’ Equity The following table reflects the first three months of 2023 and 2022 reconciliation of the carrying amount of total equity, equity attributable to U. S. Steel and equity attributable to noncontrolling interests: Three Months Ended March 31, 2023 (In millions) Total Retained Earnings Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 10,311 $ 6,030 $ (85) $ 283 $ (1,204) $ 5,194 $ 93 Comprehensive income (loss): Net earnings 199 199 — — — — — Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (10) — (10) — — — — Currency translation adjustment 32 — 32 — — — — Derivative financial instruments (44) — (44) — — — — Active employee benefit investments 3 — 3 — — — — Employee stock plans (9) — — 2 (22) 11 — Common stock repurchased (75) — — — (75) — — Dividends paid on common stock (12) (12) — — — — — Balance at March 31, 2023 $ 10,395 $ 6,217 $ (104) $ 285 $ (1,301) $ 5,205 $ 93 Three Months Ended March 31, 2022 (In millions) Total Retained Earnings Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 9,103 $ 3,534 $ 331 $ 280 $ (334) $ 5,199 $ 93 Comprehensive income (loss): Net earnings 882 882 — — — — — Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (3) — (3) — — — — Currency translation adjustment (28) — (28) — — — — Derivative financial instruments 22 — 22 — — — — Employee stock plans 7 — — 2 (20) 25 — Common stock repurchased (123) — — — (123) — — Dividends paid on common stock (13) (13) — — — — — Cumulative effect upon adoption of Accounting Standards Update 2020-06 (56) 22 — — — (78) — Balance at March 31, 2022 $ 9,791 $ 4,425 $ 322 $ 282 $ (477) $ 5,146 $ 93

Reclassifications from Accumula

Reclassifications from Accumulated Other Comprehensive Income (AOCI)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Reclassifications from Accumulated Other Comprehensive Income (AOCI)	18. Reclassifications from Accumulated Other Comprehensive Income (AOCI) (In millions) Pension and Foreign Unrealized (Loss) Gain on Derivatives Active Employee Benefit Investments Total Balance at December 31, 2022 $ (322) $ 280 $ (43) $ — $ (85) Other comprehensive income (loss) before reclassifications 1 32 (65) 3 (29) Amounts reclassified from AOCI (a) (11) — 21 — 10 Net current-period other comprehensive (loss) income (10) 32 (44) 3 (19) Balance at March 31, 2023 $ (332) $ 312 $ (87) $ 3 $ (104) Balance at December 31, 2021 $ (25) $ 371 $ (15) $ — $ 331 Other comprehensive (loss) income before reclassifications (2) (28) 15 — (15) Amounts reclassified from AOCI (a) (1) — 7 — 6 Net current-period other comprehensive (loss) income (3) (28) 22 — (9) Balance at March 31, 2022 $ (28) $ 343 $ 7 $ — $ 322 (a) See table below for further details. Amount reclassified from AOCI Three Months Ended March 31, Details about AOCI components (in millions) 2023 2022 Amortization of pension and other benefit items (a) Prior service credits $ (1) $ (7) Actuarial (gains) losses (16) 6 Total pensions and other benefits items (17) (1) Derivative reclassifications to Condensed Consolidated Statements of Operations 28 10 Total before tax 11 9 Tax benefit (1) (3) Net of tax $ 10 $ 6 (a) These AOCI components are included in the computation of net periodic benefit cost. See Note 10 for additional details.

Transactions with Related Parti

Transactions with Related Parties	3 Months Ended
Transactions with Related Parties	Mar. 31, 2023
Related Party Transactions [Abstract]
Transactions with Related Parties	19. Transactions with Related Parties Related party sales and service transactions are primarily related to equity investees and were $558 million and $391 million for the three months ended March 31, 2023 and 2022, respectively. Accounts payable to related parties include balances due to PRO-TEC Coating Company, LLC (PRO-TEC) of $168 million and $142 million at March 31, 2023 and December 31, 2022, 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 $3 million and $1 million for the periods ending March 31, 2023 and December 31, 2022, respectively. Purchases from related parties for outside processing services provided by equity investees amounted to $7 million for both periods ending March 31, 2023 and 2022, respectively. Purchases of iron ore pellets from related parties amounted to $21 million and $25 million for the three months ended March 31, 2023 and 2022, respectively.

Restructuring and Other Charges

Restructuring and Other Charges	3 Months Ended
Restructuring and Other Charges	Mar. 31, 2022
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	20. Restructuring and Other Charges During the three months ended March 31, 2023, the Company recorded restructuring and other charges of $1 million, which related to the planned disposition of a component within the Flat-Rolled segment. Cash payments were made related to previously accrued restructuring programs of approximately $46 million. During the three months ended March 31, 2022, the Company recorded restructuring and other charges of $17 million related to the planned sale of a component within the Flat-Rolled segment. Cash payments were made related to previously accrued restructuring programs of approximately $23 million. The activity in the accrued balances incurred in relation to restructuring during the three months ended March 31, 2023, was as follows: (In millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2022 $ 132 $ 50 $ — $ 182 Additional charges 1 — — 1 Release of prior accruals and other adjustments (a) (2) (1) — (3) Cash payments (24) (22) — (46) Balance at March 31, 2023 $ 107 $ 27 $ — $ 134 (a) Includes releases of accruals to reflect the current estimate of costs to complete approved restructuring programs. Accrued liabilities for restructuring programs are included in the following balance sheet lines: (In millions) March 31, 2023 December 31, 2022 Accounts payable $ 19 $ 33 Payroll and benefits payable 102 — Employee benefits 4 131 Deferred credits and other noncurrent liabilities 9 18 Total $ 134 $ 182

Contingencies and Commitments

Contingencies and Commitments	3 Months Ended
Contingencies and Commitments	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Contingencies and Commitments	21. 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 Condensed 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 March 31, 2023, U. S. Steel was a defendant in approximately 920 active asbestos cases involving approximately 2,510 plaintiffs. The vast majority of these cases involve multiple defendants. About 1,545, or approximately 62 percent, of these plaintiff claims are currently pending in a jurisdiction which permits filings with massive numbers of plaintiffs. At December 31, 2022, U. S. Steel was a defendant in approximately 920 active asbestos cases involving approximately 2,510 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 period and the prior three years: Period ended Opening Claims New Claims Closing December 31, 2020 2,390 240 295 2,445 December 31, 2021 2,445 200 260 2,505 December 31, 2022 2,505 230 235 2,510 March 31, 2023 2,510 50 50 2,510 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. The 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: (In millions) Three Months Ended March 31, 2023 Beginning of period $ 126 Accruals for environmental remediation deemed probable and reasonably estimable — Obligations settled (6) End of period $ 120 Accrued liabilities for remediation activities are included in the following Condensed Consolidated Balance Sheet lines: As of As of (In millions) March 31, 2023 December 31, 2022 Accounts payable $ 32 $ 32 Deferred credits and other noncurrent liabilities 88 94 Total $ 120 $ 126 Expenses related to remediation are recorded in cost of sales and were $1 million for the three months ended March 31, 2023. Expenses for the three months ended March 31, 2022, 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 20 to 35 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, the Company categorizes projects as follows: (1) Projects with Ongoing Study and Scope Development - 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, UPI and the former steelmaking plant at Joliet, Illinois. As of March 31, 2023, 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) Projects with Significant Accrued liabilities with a Defined Scope - As of March 31, 2023, there are three significant projects with defined scope greater than or equal to $5 million each, with a total accrued liability of $64 million. These projects are Gary Resource Conservation and Recovery Act (accrued liability of $26 million), Duluth Works (accrued liability of $20 million) and the former Geneva facility (accrued liability of $18 million). (3) Other Projects with a Defined Scope - These projects involve 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 two other environmental remediation projects which each had an accrued liability of between $1 million and $5 million. The total accrued liability for these projects at March 31, 2023, was $3 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 March 31, 2023, was approximately $6 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 $23 million at March 31, 2023 and were based on known scopes of work. Administrative and Legal Costs – As of March 31, 2023, U. S. Steel had an accrued liability of $11 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 $11 million and $5 million in the first three months of 2023 and 2022, 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. European Union (the EU) Environmental Requirements - Phase IV of the EU Emissions Trading System (the EU ETS) commenced on January 1, 2021 and will finish on December 31, 2030. The European Commission issued final approval of the updated 2021-2025 Slovak National Allocation table in February 2022. The Slovak Ministry of Environment has not yet allocated 2023 emission credits that it grants at no charge (free allowances) to the USSE account. As of March 31, 2023, we have pre-purchased approximately 1.35 million European Union Emission Allowances (EUA) totaling €107 million (approximately $116 million) to cover the expected 2023 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 were €138 million (approximately $150 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. The last assessment of financial covenants will be performed as of June 30, 2026. USSK complied with these covenants as of March 31, 2023. 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 $120 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 March 31, 2023. Other contingencies – Under certain 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 $15 million at March 31, 2023). No liability has been recorded for these guarantees as the potential loss is not probable. The Company's BR2 project in Osceola, Arkansas qualifies for financing and related economic incentives associated with the acquisition, development, construction, and operation of the facility. These incentives consist of advance lump-sum payments which are included in deferred credits and other noncurrent liabilities on the Condensed Consolidated Balance Sheet. In March 2022, the Company received a lump-sum payment of approximately $82 million as proceeds from the sale of a portion of expected future tax credits to be earned by the Company under the State of Arkansas's Recycling Tax Credit program. These funds are to be used primarily for the acquisition of project related equipment, however they may also be used for the training and development of new employees hired for the project. The Company is contingently liable for certain repayment penalties if the Company fails to meet certain employment requirements in any given period. In April 2022, the Company received a $3 million grant from Mississippi County, Arkansas, and in May 2022, the Company received a $50 million grant from the State of Arkansas Quick Action Closing Fund. Both grants pertain to the reimbursement of qualifying project costs. Deferred liabilities were recognized for each of these grants and are included in deferred credits and other noncurrent liabilities on the Condensed Consolidated Balance Sheet. For each of these incentives and grants, the balance of deferred income will be recognized into other gains, net in the accompanying Condensed Consolidated Statements of Operations on a systematic basis over the periods in which the Company earns the granted funds by complying with the investment and employment requirements of the grant programs. 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 $182 million as of March 31, 2023, 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 $36 million and $35 million at March 31, 2023, and December 31, 2022, respectively. Capital Commitments – At March 31, 2023, U. S. Steel’s contractual commitments to acquire property, plant and equipment totaled $2.203 billion. Contractual Purchase Commitments – U. S. Steel is obligated to make payments under contractual purchase commitments, including unconditional purchase obligations. Payments for contracts with remaining terms in excess of one year are summarized below (in millions): Remainder of 2023 2024 2025 2026 2027 Later Total $458 $632 $283 $280 $152 $473 $2,278 The majority of U. S. Steel’s unconditional purchase obligations relates to the supply of industrial gases, and certain energy and utility services with terms ranging from 13 months to 13 years. Unconditional purchase obligations also include coke and steam purchase commitments related to a coke supply agreement with Gateway Energy & Coke Company LLC (Gateway) under which Gateway is obligated to supply a minimum volume of the expected targeted annual production of the heat recovery coke plant, and U. S. Steel is obligated to purchase the coke from Gateway at the contract price. As of March 31, 2023, if U. S. Steel were to terminate the agreement, it may be obligated to pay in excess of $70 million. Total payments relating to unconditional purchase obligations were $275 million and $217 million for the three months ended March 31, 2023 and 2022, respectively.

Common Stock Issued and Repurch

Common Stock Issued and Repurchased	3 Months Ended
Common Stock Issued and Repurchased	Mar. 31, 2023
Common Stock Issued [Abstract]
Common Stock Issued	22. Common Stock Issued and Repurchased On October 25, 2021, the Board of Directors authorized a share 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. On January 24, 2022 the Board of Directors authorized an additional $500 million under the share repurchase program. On July 25, 2022, following the completion of the previously authorized $800 million share repurchase programs, the Board of Directors authorized a new share repurchase program that allows for the repurchase of up to $500 million of its outstanding common stock from time to time in the open market or privately negotiated transactions at the discretion of management. The Company's share repurchase program does not obligate it to acquire any specific number of shares.

New Accounting Standards (Polic

New Accounting Standards (Policies)	3 Months Ended
New Accounting Standards (Policies)	Mar. 31, 2023
Accounting Changes and Error Corrections [Abstract]
New and Recently Adopted Accounting Standards	During the three months ended March 31, 2023, there were no accounting standards and interpretations issued which are expected to have a material impact on the Company's financial position, operations or cash flows. In September 2022, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update 2022-04, Disclosure of Supplier Finance Program Obligations (ASU 2022-04). ASU 2022-04 requires that an entity disclose certain information about supplier finance programs used in connection with the purchase of goods and services. ASU 2022-04 is effective for all entities with fiscal years beginning after December 15, 2022, and interim periods within those fiscal years, except for the amendment on roll-forward information, which is effective for fiscal years beginning after December 15, 2023. U. S. Steel adopted this guidance effective January 1, 2023, with the exception of the amendment on roll-forward information, which will be adopted in our fiscal year beginning on January 1, 2024. The Company has a supply chain finance (SCF) arrangement with a third-party administrator which allows participating suppliers, at their sole discretion, to make offers to sell payment obligations of the Company prior to their scheduled due dates at a discounted price to a participating financial institution. The third-party administrator entered into a separate agreement with the Export Import Bank of the United States to guarantee 90 percent of supplier obligations sold for up to $200 million. No guarantees or collateral are provided by the Company or any of its subsidiaries under the SCF program. The Company’s goal is to capture overall supplier savings and improve working capital efficiency. The agreements facilitate the suppliers’ ability to sell payment obligations, while providing them with greater working capital flexibility. The Company has no economic interest in the sale of the suppliers’ receivables and no direct financial relationship with the financial institution concerning these services. The Company’s obligations to its suppliers, including amounts due and scheduled payment dates, are not impacted by suppliers’ decisions to sell amounts under the arrangements. The SCF program requires the Company to pay the third-party administrator the stated amount of the confirmed participating supplier invoices. The payment terms for confirmed invoices range from 75 to 90 days after the end of the month in which the invoice was issued. The underlying costs from suppliers that elected to participate in the SCF program are generally recorded in cost of sales in the Company’s Condensed Consolidated Statement of Operations. Amounts due to suppliers who participate in the SCF program are reflected in accounts payable and accrued expenses on the Company’s Condensed Consolidated Balance Sheet and payments on the obligations by our suppliers are included in cash used in operating activities in the Condensed Consolidated Statement of Cash Flows. As of March 31, 2023, accounts payable and accrued expenses included $107 million of outstanding payment obligations which suppliers elected to sell to participating financial institutions. 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 for public companies with 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. U. S. Steel adopted this guidance effective January 1, 2023 and will apply it to any future business combinations.

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
Segment Information (Tables)	Mar. 31, 2023
Segment Reporting [Abstract]
Results of Segment Operations	The results of segment operations for the three months ended March 31, 2023 and 2022 are: (In millions) Three Months Ended March 31, 2023 Customer Intersegment Net (Loss) earnings (Loss) earnings before interest and income taxes (a) Flat-Rolled $ 2,570 $ 90 $ 2,660 $ (16) $ (7) Mini Mill 553 70 623 — 12 USSE 838 6 844 — (34) Tubular 505 1 506 3 232 Total reportable segments 4,466 167 4,633 (13) 203 Other 4 — 4 — 3 Reconciling Items and Eliminations — (167) (167) — (17) Total $ 4,470 $ — $ 4,470 $ (13) $ 189 Three Months Ended March 31, 2022 Flat-Rolled $ 2,954 $ 52 $ 3,006 $ 30 $ 529 Mini Mill 718 130 848 — 278 USSE 1,251 4 1,255 — 264 Tubular 309 3 312 6 77 Total reportable segments 5,232 189 5,421 36 1,148 Other 2 — 2 — 7 Reconciling Items and Eliminations — (189) (189) — (37) Total $ 5,234 $ — $ 5,234 $ 36 $ 1,118 (a) (Loss) earnings before interest and income taxes has been updated for three months ended March 31, 2022 for Flat-Rolled and Reconciling Items and Eliminations. This is the result of a retroactive adjustment for the reclassification of stock-based compensation expense as an item not allocated to segment results. See the schedule of reconciling items to consolidated earnings before interest and income taxes below for further details.
Schedule of Assets by Segment	A summary of total assets by segment is as follows: (In millions) March 31, 2023 December 31, 2022 Flat-Rolled $ 8,109 $ 7,936 Mini Mill (a) 6,176 5,787 USSE 6,199 5,823 Tubular 1,163 1,140 Total reportable segments $ 21,647 $ 20,686 Other $ 142 $ 141 Corporate, reconciling items, and eliminations (b) (2,249) (1,369) Total assets $ 19,540 $ 19,458 (a) Includes assets of $1.7 billion and $1.4 billion at March 31, 2023 and December 31, 2022, respectively, related to Big River 2 (BR2) under construction in Osceola, Arkansas. (b) The majority of corporate, reconciling items, and eliminations is comprised of cash and the elimination of intersegment amounts.
Schedule of Reconciling Items to EBIT	The following is a schedule of reconciling items to consolidated earnings before interest and income taxes: Three Months Ended March 31, (In millions) 2023 2022 Items not allocated to segments: Restructuring and other charges (Note 20) $ (1) $ (17) Stock-based compensation expense (Note 11) (11) (16) Other charges, net (5) (4) Total reconciling items $ (17) $ (37)

Revenue (Tables)

Revenue (Tables)	3 Months Ended
Revenue (Tables)	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue by Product	Net Sales by Product (In millions): Three Months Ended March 31, 2023 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 59 $ — $ 32 $ — $ — $ 91 Hot-rolled sheets 554 332 348 — — 1,234 Cold-rolled sheets 901 72 71 — — 1,044 Coated sheets 853 148 340 — — 1,341 Tubular products — — 12 500 — 512 All Other (a) 203 1 35 5 4 248 Total $ 2,570 $ 553 $ 838 $ 505 $ 4 $ 4,470 (a) Consists primarily of sales of raw materials and coke making by-products. Three Months Ended March 31, 2022 Flat-Rolled Mini Mill USSE Tubular Other Total Semi-finished $ 49 $ — $ 1 $ — $ — $ 50 Hot-rolled sheets 514 399 593 — — 1,506 Cold-rolled sheets 971 92 139 — — 1,202 Coated sheets 1,196 224 483 — — 1,903 Tubular products — — 15 306 — 321 All Other (a) 224 3 20 3 2 252 Total $ 2,954 $ 718 $ 1,251 $ 309 $ 2 $ 5,234 (a) Consists primarily of sales of raw materials and coke making by-products.

Cash, Cash Equivalents and Re_2

Cash, Cash Equivalents and Restricted Cash (Tables)	3 Months Ended
Cash, Cash Equivalents and Restricted Cash (Tables)	Mar. 31, 2023
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 Condensed Consolidated Balance Sheets that sum to the total of the same amounts shown in the Condensed Consolidated Statement of Cash Flows: (In millions) March 31, 2023 December 31, 2022 March 31, 2022 Cash and cash equivalents $ 2,837 $ 3,504 $ 2,866 Restricted cash in other current assets 4 4 17 Restricted cash in other noncurrent assets 32 31 58 Total cash, cash equivalents and restricted cash $ 2,873 $ 3,539 $ 2,941
Schedule of Restricted Cash and Restricted Cash Equivalents	The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within U. S. Steel's Condensed Consolidated Balance Sheets that sum to the total of the same amounts shown in the Condensed Consolidated Statement of Cash Flows: (In millions) March 31, 2023 December 31, 2022 March 31, 2022 Cash and cash equivalents $ 2,837 $ 3,504 $ 2,866 Restricted cash in other current assets 4 4 17 Restricted cash in other noncurrent assets 32 31 58 Total cash, cash equivalents and restricted cash $ 2,873 $ 3,539 $ 2,941

Inventories (Tables)

Inventories (Tables)	3 Months Ended
Inventories (Tables)	Mar. 31, 2023
Inventory Disclosure [Abstract]
Inventories	(In millions) March 31, 2023 December 31, 2022 Raw materials $ 1,213 $ 1,098 Semi-finished products 900 811 Finished products 386 398 Supplies and sundry items 42 52 Total $ 2,541 $ 2,359

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
Intangible Assets (Tables)	Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Amortizable Intangible Assets	Intangible assets that are being amortized on a straight-line basis over their estimated useful lives are detailed below: As of March 31, 2023 As of December 31, 2022 (In millions) Useful Gross Accumulated Net Gross Accumulated Net Customer relationships 22 Years $ 413 $ 42 $ 371 $ 413 $ 37 $ 376 Patents 5-15 Years 17 12 5 17 12 5 Energy Contract 2 Years 54 38 16 54 32 22 Total amortizable intangible assets $ 484 $ 92 $ 392 $ 484 $ 81 $ 403
Summary of Goodwill by Segment	Below is a summary of goodwill by segment for the three months ended March 31, 2023: Flat-Rolled Mini Mill USSE Tubular Total Balance at December 31, 2022 $ — $ 916 $ 4 $ — $ 920 Additions — — — — — Balance at March 31, 2023 $ — $ 916 $ 4 $ — $ 920

Pensions and Other Benefits (Ta

Pensions and Other Benefits (Tables)	3 Months Ended
Pensions and Other Benefits (Tables)	Mar. 31, 2023
Retirement Benefits [Abstract]
Net Periodic Benefit Cost	The following table reflects the components of net periodic benefit (income) cost for the three months ended March 31, 2023 and 2022: Pension Benefits Other Benefits (In millions) 2023 2022 2023 2022 Service cost $ 8 $ 11 $ 1 $ 2 Interest cost 55 39 17 12 Expected return on plan assets (82) (89) (15) (22) Amortization of prior service cost (credit) 5 — (6) (7) Amortization of actuarial net loss (gain) 3 18 (18) (13) Net periodic benefit income, excluding below (11) (21) (21) (28) Multiemployer plans 21 19 — — Settlement, termination and curtailment losses (a) — 1 — — Net periodic benefit cost (income) $ 10 $ (1) $ (21) $ (28) (a) During the three months ended March 31, 2022, pension benefits incurred special termination charges of approximately $1 million due to workforce restructuring.

Stock-Based Compensation Plans

Stock-Based Compensation Plans (Tables)	3 Months Ended
Stock-Based Compensation Plans (Tables)	Mar. 31, 2023
Share-Based Payment Arrangement [Abstract]
Summary of Awards Made under Plans	The following table is a summary of the awards made under the Omnibus Plan during the first three months of 2023 and 2022. 2023 2022 Grant Details Shares (a) Fair Value (b) Shares (a) Fair Value (b) Restricted Stock Units 1,274,520 $ 29.90 1,169,470 $ 24.27 Performance Awards (c) TSR 185,120 $ 37.41 225,030 $ 28.53 ROCE (d) 357,020 $ 29.35 396,280 $ 23.60 (a) The share amounts shown in this table do not reflect an adjustment for estimated forfeitures. (b) Represents the per share weighted average for all grants during the period. (c) The number of performance awards shown represents the target share grant of the award. (d) A portion of ROCE awards granted in 2023 and 2022 are not shown in the table because they were granted in cash.
Performance-based Stock Options, Vesting and Exercising Conditions	The 171,000 performance-based stock options granted in December 2021, which were valued using a lattice model, 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 (a) Percentage of Performance-Based Stock Options Exercisable $ 35.00 33.33 % $ 45.00 33.33 % $ 55.00 33.34 % (a) The $35.00 tranche vested in April 2022.

Earnings and Dividends Per Co_2

Earnings and Dividends Per Common Share (Tables)	3 Months Ended
Earnings and Dividends Per Common Share (Tables)	Mar. 31, 2023
Earnings Per Share [Abstract]
Computations for Basic and Diluted Earnings Per Common Share from Continuing Operations	Three Months Ended March 31, (Dollars in millions, except per share amounts) 2023 2022 Earnings attributable to United States Steel Corporation stockholders: Basic $ 199 $ 882 Interest expense on Senior Convertible Notes, net of tax 3 3 Diluted $ 202 $ 885 Weighted-average shares outstanding (in thousands): Basic 227,332 261,453 Effect of Senior Convertible Notes 26,194 26,194 Effect of stock options, restricted stock units and performance awards 3,921 5,620 Diluted 257,447 293,267 Earnings per share attributable to United States Steel Corporation stockholders: Basic $ 0.87 $ 3.37 Diluted $ 0.78 $ 3.02

Derivative Instruments (Tables)

Derivative Instruments (Tables)	3 Months Ended
Derivative Instruments (Tables)	Mar. 31, 2023
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 March 31, 2023 and March 31, 2022: Hedge Contracts Classification March 31, 2023 March 31, 2022 Natural gas (in mmbtus) Commodity purchase swaps 32,976,000 43,265,000 Tin (in metric tons) Commodity purchase swaps 1,045 2,430 Zinc (in metric tons) Commodity purchase swaps 23,783 15,679 Electricity (in megawatt hours) Commodity purchase swaps 367,200 724,320 Iron ore (in metric tons) Commodity purchase swaps 280,000 30,000 Iron ore (in metric tons) Zero-cost collars — 1,080,000 Iron ore (in metric tons) Sales swaps 1,087,500 — Hot-rolled coils (in tons) Sales swaps 215,000 110,000 Foreign currency (in millions of euros) Foreign exchange forwards € 383 € 311 Foreign currency (in millions of dollars) Foreign exchange forwards $ 85 $ 158
Location and Amounts of Fair Values Related to Derivatives in Financial Statements	The following summarizes the fair value amounts included in our Condensed Consolidated Balance Sheets as of March 31, 2023, and December 31, 2022: Balance Sheet Location (in millions) March 31, 2023 December 31, 2022 Designated as Hedging Instruments Accounts receivable $ 17 $ 20 Accounts payable 133 68 Other long-term liabilities 4 15 Not Designated as Hedging Instruments Accounts receivable 4 13 Investments and long-term receivables — 1
Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income	The table below summarizes the effect of hedge accounting on Accumulated Other Comprehensive Income (AOCI) and amounts reclassified from AOCI into earnings for the three months ended March 31, 2023 and 2022: Gain (Loss) on Derivatives in AOCI Amount of Gain (Loss) Recognized in Income (In millions) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Location of Reclassification from AOCI (a) Three Months Ended March 31, 2023 Three Months Ended March 31, 2022 Sales swaps $ (31) $ (57) Net sales $ 3 $ (26) Commodity purchase swaps (18) 88 Cost of sales (b) (9) 22 Foreign exchange forwards (8) (2) Cost of sales 4 8 (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.

Debt (Tables)

Debt (Tables)	3 Months Ended
Debt (Tables)	Mar. 31, 2023
Debt Disclosure [Abstract]
Debt	(In millions) Issuer/Borrower Interest Maturity March 31, 2023 December 31, 2022 2037 Senior Notes U. S. Steel 6.650 2037 274 274 2029 Senior Secured Notes Big River Steel 6.625 2029 720 720 2029 Senior Notes U. S. Steel 6.875 2029 475 475 2026 Senior Convertible Notes U. S. Steel 5.000 2026 350 350 Environmental Revenue Bonds U. S. Steel 4.125 - 6.750 2024 - 2052 924 924 Environmental Revenue Bonds Big River Steel 4.500 - 4.750 2049 752 752 Finance leases and all other obligations U. S. Steel Various 2023 - 2029 117 100 Finance leases and all other obligations Big River Steel Various 2023 - 2027 172 176 Export Credit Agreement U. S. Steel Variable 2031 137 136 Credit Facility Agreement U. S. Steel Variable 2027 — — Big River Steel ABL Facility Big River Steel Variable 2026 — — USSK Credit Agreement U. S. Steel Kosice Variable 2026 — — USSK Credit Facility U. S. Steel Kosice Variable 2024 — — Total Debt 3,921 3,907 Less unamortized discount, premium, and debt issuance costs (71) (70) Less short-term debt, long-term debt due within one year, and short-term issuance costs 91 63 Long-term debt $ 3,901 $ 3,914
Summary of Debt Instrument Redemption Percentages	On and after September 1, 2025, the Company may redeem the 2052 ADFA Green Bonds 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 2052 ADFA Green Bonds, if any, to, but excluding, the applicable redemption date, if redeemed during the twelve-month period beginning on September 1 of each of the years indicated below. Year Redemption Price 2025 105.000 % 2026 104.000 % 2027 103.000 % 2028 102.000 % 2029 101.000 % 2030 and thereafter 100.000 %

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Tables)	3 Months Ended
Fair Value of Financial Instruments (Tables)	Mar. 31, 2023
Fair Value Disclosures [Abstract]
Schedule of Allocation of Plan Assets	The fair value of the subaccount portfolio by asset category at March 31 were as follows (in millions): March 31, 2023 Level 1 Level 2 Level 3 measured at NAV (a) Total Asset Category Fixed Income Corporate bonds - U.S. — 219 — — 219 Corporate bonds - Non-U.S. — 71 — — 71 U.S. government bonds — 83 — — 83 Mortgage and asset-backed securities — 10 — — 10 Total fixed income $ — $ 383 $ — $ — $ 383 Alternatives Private credit partnerships — — 58 24 82 Other alternatives — — — 18 18 Total alternatives $ — $ — $ 58 $ 42 $ 100 Commingled Funds — — — 66 66 Other (b) 53 — — — 53 Total assets at fair value $ 53 $ 383 $ 58 $ 108 $ 602 (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.
Financial Assets and Liabilities Not Carried at Fair Value	The following table summarizes U. S. Steel’s financial liabilities that were not carried at fair value at March 31, 2023 and December 31, 2022. The fair value of long-term debt was determined using Level 2 inputs. As of March 31, 2023 As of December 31, 2022 (In millions) Fair Carrying Fair Carrying Financial liabilities: Long-term debt (a) $ 3,874 $ 3,703 $ 3,815 $ 3,701 (a) Excludes finance lease obligations.

Statement of Changes in Stock_2

Statement of Changes in Stockholders' Equity (Tables)	3 Months Ended
Statement of Changes in Stockholders' Equity (Tables)	Mar. 31, 2023
Equity [Abstract]
Consolidated Statement of Changes in Equity	The following table reflects the first three months of 2023 and 2022 reconciliation of the carrying amount of total equity, equity attributable to U. S. Steel and equity attributable to noncontrolling interests: Three Months Ended March 31, 2023 (In millions) Total Retained Earnings Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 10,311 $ 6,030 $ (85) $ 283 $ (1,204) $ 5,194 $ 93 Comprehensive income (loss): Net earnings 199 199 — — — — — Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (10) — (10) — — — — Currency translation adjustment 32 — 32 — — — — Derivative financial instruments (44) — (44) — — — — Active employee benefit investments 3 — 3 — — — — Employee stock plans (9) — — 2 (22) 11 — Common stock repurchased (75) — — — (75) — — Dividends paid on common stock (12) (12) — — — — — Balance at March 31, 2023 $ 10,395 $ 6,217 $ (104) $ 285 $ (1,301) $ 5,205 $ 93 Three Months Ended March 31, 2022 (In millions) Total Retained Earnings Accumulated Common Treasury Paid-in Non- Balance at beginning of year $ 9,103 $ 3,534 $ 331 $ 280 $ (334) $ 5,199 $ 93 Comprehensive income (loss): Net earnings 882 882 — — — — — Other comprehensive income (loss), net of tax: Pension and other benefit adjustments (3) — (3) — — — — Currency translation adjustment (28) — (28) — — — — Derivative financial instruments 22 — 22 — — — — Employee stock plans 7 — — 2 (20) 25 — Common stock repurchased (123) — — — (123) — — Dividends paid on common stock (13) (13) — — — — — Cumulative effect upon adoption of Accounting Standards Update 2020-06 (56) 22 — — — (78) — Balance at March 31, 2022 $ 9,791 $ 4,425 $ 322 $ 282 $ (477) $ 5,146 $ 93

Reclassifications from Accumu_2

Reclassifications from Accumulated Other Comprehensive Income (AOCI) (Tables)	3 Months Ended
	Mar. 31, 2023
Equity [Abstract]
Other Comprehensive Income Activity Net of Tax	(In millions) Pension and Foreign Unrealized (Loss) Gain on Derivatives Active Employee Benefit Investments Total Balance at December 31, 2022 $ (322) $ 280 $ (43) $ — $ (85) Other comprehensive income (loss) before reclassifications 1 32 (65) 3 (29) Amounts reclassified from AOCI (a) (11) — 21 — 10 Net current-period other comprehensive (loss) income (10) 32 (44) 3 (19) Balance at March 31, 2023 $ (332) $ 312 $ (87) $ 3 $ (104) Balance at December 31, 2021 $ (25) $ 371 $ (15) $ — $ 331 Other comprehensive (loss) income before reclassifications (2) (28) 15 — (15) Amounts reclassified from AOCI (a) (1) — 7 — 6 Net current-period other comprehensive (loss) income (3) (28) 22 — (9) Balance at March 31, 2022 $ (28) $ 343 $ 7 $ — $ 322 (a) See table below for further details.
Defined Benefit Plan In other Comprehensive Income	Amount reclassified from AOCI Three Months Ended March 31, Details about AOCI components (in millions) 2023 2022 Amortization of pension and other benefit items (a) Prior service credits $ (1) $ (7) Actuarial (gains) losses (16) 6 Total pensions and other benefits items (17) (1) Derivative reclassifications to Condensed Consolidated Statements of Operations 28 10 Total before tax 11 9 Tax benefit (1) (3) Net of tax $ 10 $ 6 (a) These AOCI components are included in the computation of net periodic benefit cost. See Note 10 for additional details.

Restructuring and Other Charg_2

Restructuring and Other Charges (Tables)	3 Months Ended
Restructuring and Other Charges (Tables)	Mar. 31, 2023
Restructuring and Related Activities [Abstract]
Schedule of Accrued Balances From Restructuring and Other Charges	The activity in the accrued balances incurred in relation to restructuring during the three months ended March 31, 2023, was as follows: (In millions) Employee Related Costs Exit Costs Non-cash Charges Total Balance at December 31, 2022 $ 132 $ 50 $ — $ 182 Additional charges 1 — — 1 Release of prior accruals and other adjustments (a) (2) (1) — (3) Cash payments (24) (22) — (46) Balance at March 31, 2023 $ 107 $ 27 $ — $ 134 (a) Includes releases of accruals to reflect the current estimate of costs to complete approved restructuring programs.
Schedule of Accrued Liabilities for Restructuring on Balance Sheet	Accrued liabilities for restructuring programs are included in the following balance sheet lines: (In millions) March 31, 2023 December 31, 2022 Accounts payable $ 19 $ 33 Payroll and benefits payable 102 — Employee benefits 4 131 Deferred credits and other noncurrent liabilities 9 18 Total $ 134 $ 182

Contingencies and Commitments (

Contingencies and Commitments (Tables)	3 Months Ended
Contingencies and Commitments (Tables)	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Asbestos Litigation Activity	The following table shows the number of asbestos claims in the current period and the prior three years: Period ended Opening Claims New Claims Closing December 31, 2020 2,390 240 295 2,445 December 31, 2021 2,445 200 260 2,505 December 31, 2022 2,505 230 235 2,510 March 31, 2023 2,510 50 50 2,510
Changes in Accrued Liabilities for Remediation Activities	Changes in accrued liabilities for remediation activities where U. S. Steel is identified as a named party are summarized in the following table: (In millions) Three Months Ended March 31, 2023 Beginning of period $ 126 Accruals for environmental remediation deemed probable and reasonably estimable — Obligations settled (6) End of period $ 120
Accrued Liabilities for Remediation Activities Included in Balance Sheet	Accrued liabilities for remediation activities are included in the following Condensed Consolidated Balance Sheet lines: As of As of (In millions) March 31, 2023 December 31, 2022 Accounts payable $ 32 $ 32 Deferred credits and other noncurrent liabilities 88 94 Total $ 120 $ 126
Payments for Contracts with Remaining Terms in Excess of One Year	Payments for contracts with remaining terms in excess of one year are summarized below (in millions): Remainder of 2023 2024 2025 2026 2027 Later Total $458 $632 $283 $280 $152 $473 $2,278

Recently Adopted Accounting S_2

Recently Adopted Accounting Standards - Narrative (Details) $ in Millions	Mar. 31, 2023 USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Supplier finance program, percentage	90%
Supplier financing sold	$ 200
Supplier Finance Program, Obligation	$ 107
Minimum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Invoice period (in days)	75 days
Maximum
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Invoice period (in days)	90 days

Segment Information - Additiona

Segment Information - Additional Information (Detail)	3 Months Ended
Segment Information - Additional Information (Detail)	Mar. 31, 2023 Segment
Segment Reporting [Abstract]
Number of reportable segments	4

Segment Information - Results o

Segment Information - Results of Segment Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Segment Reporting Information [Line Items]
Revenues	$ 4,470	$ 5,234
(Loss) earnings from investees	(13)	36
(Loss) earnings before interest and income taxes(a)	189	1,118
Flat-Rolled
Segment Reporting Information [Line Items]
Revenues	2,570	2,954
(Loss) earnings from investees	(16)	30
(Loss) earnings before interest and income taxes(a)	(7)	529
Mini Mill
Segment Reporting Information [Line Items]
Revenues	553	718
(Loss) earnings from investees	0	0
(Loss) earnings before interest and income taxes(a)	12	278
USSE
Segment Reporting Information [Line Items]
Revenues	838	1,251
(Loss) earnings from investees	0	0
(Loss) earnings before interest and income taxes(a)	(34)	264
Tubular
Segment Reporting Information [Line Items]
Revenues	505	309
(Loss) earnings from investees	3	6
(Loss) earnings before interest and income taxes(a)	232	77
Total reportable segments
Segment Reporting Information [Line Items]
Revenues	4,466	5,232
(Loss) earnings from investees	(13)	36
(Loss) earnings before interest and income taxes(a)	203	1,148
Other
Segment Reporting Information [Line Items]
Revenues	4	2
(Loss) earnings from investees	0	0
(Loss) earnings before interest and income taxes(a)	3	7
Intersegment Sales
Segment Reporting Information [Line Items]
Revenues	(167)	(189)
Intersegment Sales \| Flat-Rolled
Segment Reporting Information [Line Items]
Revenues	90	52
Intersegment Sales \| Mini Mill
Segment Reporting Information [Line Items]
Revenues	70	130
Intersegment Sales \| USSE
Segment Reporting Information [Line Items]
Revenues	6	4
Intersegment Sales \| Tubular
Segment Reporting Information [Line Items]
Revenues	1	3
Intersegment Sales \| Total reportable segments
Segment Reporting Information [Line Items]
Revenues	167	189
Intersegment Sales \| Other
Segment Reporting Information [Line Items]
Revenues	0	0
Net Sales
Segment Reporting Information [Line Items]
Revenues	4,470	5,234
Net Sales \| Flat-Rolled
Segment Reporting Information [Line Items]
Revenues	2,660	3,006
Net Sales \| Mini Mill
Segment Reporting Information [Line Items]
Revenues	623	848
Net Sales \| USSE
Segment Reporting Information [Line Items]
Revenues	844	1,255
Net Sales \| Tubular
Segment Reporting Information [Line Items]
Revenues	506	312
Net Sales \| Total reportable segments
Segment Reporting Information [Line Items]
Revenues	4,633	5,421
Net Sales \| Other
Segment Reporting Information [Line Items]
Revenues	4	2
Reconciling Items and Eliminations
Segment Reporting Information [Line Items]
Revenues	(167)	(189)
(Loss) earnings from investees	0	0
(Loss) earnings before interest and income taxes(a)	$ (17)	$ (37)

Segment Information - Schedule

Segment Information - Schedule of Assets by Segment (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 19,540	$ 19,458
Corporate, reconciling items, and eliminations
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	(2,249)	(1,369)
Flat-Rolled
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	8,109	7,936
Mini Mill
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	6,176	5,787
USSE
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	6,199	5,823
Tubular
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	1,163	1,140
Total reportable segments
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	21,647	20,686
Other
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	142	141
Big River 2
Segment Reporting, Asset Reconciling Item [Line Items]
Assets	$ 1,700	$ 1,400

Segment Information - Schedul_2

Segment Information - Schedule of Reconciling Items to Income (Loss) from Operations (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Other items not allocated to segment
Total reconciling items	$ 189	$ 1,118
Reconciling Items and Eliminations
Other items not allocated to segment
Total reconciling items	(17)	(37)
Restructuring and other charges (Note 20) \| Reconciling Items and Eliminations
Other items not allocated to segment
Total reconciling items	(1)	(17)
Stock-based compensation expense (Note 11) \| Reconciling Items and Eliminations
Other items not allocated to segment
Total reconciling items	(11)	(16)
Other charges, net \| Reconciling Items and Eliminations
Other items not allocated to segment
Total reconciling items	$ (5)	$ (4)

Dispositions (Details)

Dispositions (Details) - USD ($) $ in Millions		3 Months Ended
Dispositions (Details) - USD ($) $ in Millions	Mar. 31, 2023	Mar. 31, 2023	Mar. 31, 2022
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring and other charges (Note 20)		$ 1	$ 17
Flat-Rolled
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring and other charges (Note 20)	$ 120	$ 1
Flat-Rolled \| Accounts Payable and Accrued Liabilities
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring and other charges (Note 20)	102
Flat-Rolled \| Employee-related Liabilities, Current
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Restructuring and other charges (Note 20)	$ 18

Revenue - Disaggregation of Rev

Revenue - Disaggregation of Revenue by Product (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Disaggregation of Revenue [Line Items]
Revenues	$ 4,470	$ 5,234
Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	91	50
Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	1,234	1,506
Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	1,044	1,202
Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	1,341	1,903
Tubular products
Disaggregation of Revenue [Line Items]
Revenues	512	321
All Other
Disaggregation of Revenue [Line Items]
Revenues	248	252
Flat-Rolled
Disaggregation of Revenue [Line Items]
Revenues	2,570	2,954
Flat-Rolled \| Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	59	49
Flat-Rolled \| Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	554	514
Flat-Rolled \| Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	901	971
Flat-Rolled \| Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	853	1,196
Flat-Rolled \| Tubular products
Disaggregation of Revenue [Line Items]
Revenues	0	0
Flat-Rolled \| All Other
Disaggregation of Revenue [Line Items]
Revenues	203	224
Mini Mill
Disaggregation of Revenue [Line Items]
Revenues	553	718
Mini Mill \| Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	0	0
Mini Mill \| Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	332	399
Mini Mill \| Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	72	92
Mini Mill \| Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	148	224
Mini Mill \| Tubular products
Disaggregation of Revenue [Line Items]
Revenues	0	0
Mini Mill \| All Other
Disaggregation of Revenue [Line Items]
Revenues	1	3
USSE
Disaggregation of Revenue [Line Items]
Revenues	838	1,251
USSE \| Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	32	1
USSE \| Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	348	593
USSE \| Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	71	139
USSE \| Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	340	483
USSE \| Tubular products
Disaggregation of Revenue [Line Items]
Revenues	12	15
USSE \| All Other
Disaggregation of Revenue [Line Items]
Revenues	35	20
Tubular
Disaggregation of Revenue [Line Items]
Revenues	505	309
Tubular \| Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	0	0
Tubular \| Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Tubular \| Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Tubular \| Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Tubular \| Tubular products
Disaggregation of Revenue [Line Items]
Revenues	500	306
Tubular \| All Other
Disaggregation of Revenue [Line Items]
Revenues	5	3
Other
Disaggregation of Revenue [Line Items]
Revenues	4	2
Other \| Semi-finished
Disaggregation of Revenue [Line Items]
Revenues	0	0
Other \| Hot-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Other \| Cold-rolled sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Other \| Coated sheets
Disaggregation of Revenue [Line Items]
Revenues	0	0
Other \| Tubular products
Disaggregation of Revenue [Line Items]
Revenues	0	0
Other \| All Other
Disaggregation of Revenue [Line Items]
Revenues	$ 4	$ 2

Cash, Cash Equivalents and Re_3

Cash, Cash Equivalents and Restricted Cash - Schedule of Cash, Cash Equivalents and Restricted Cash (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents [Abstract]
Cash and cash equivalents	$ 2,837	$ 3,504	$ 2,866
Restricted cash in other current assets	4	4	17
Restricted cash in other noncurrent assets	32	31	58
Total cash, cash equivalents and restricted cash	$ 2,873	$ 3,539	$ 2,941	$ 2,600

Inventories - Inventory Disclos

Inventories - Inventory Disclosure (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials	$ 1,213	$ 1,098
Semi-finished products	900	811
Finished products	386	398
Supplies and sundry items	42	52
Total	$ 2,541	$ 2,359

Inventories - Additional Inform

Inventories - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Inventory Disclosure [Abstract]
Percent of Last-in, First-out (LIFO) inventory to total inventory values	41%		43%
Estimate in excess of current acquisition costs over stated inventory values	$ 1,600		$ 1,200
Cost of sales increase (reduction), liquidations of LIFO inventories	$ 9	$ 8

Intangible Assets - Amortizable

Intangible Assets - Amortizable Intangible Assets (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 484	$ 484
Accumulated Amortization	92	81
Net Amount	$ 392	403
Customer relationships
Finite-Lived Intangible Assets [Line Items]
Useful Lives	22 years
Gross Carrying Amount	$ 413	413
Accumulated Amortization	42	37
Net Amount	371	376
Patents
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	17	17
Accumulated Amortization	12	12
Net Amount	$ 5	5
Patents \| Minimum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	5 years
Patents \| Maximum
Finite-Lived Intangible Assets [Line Items]
Useful Lives	15 years
Energy Contract
Finite-Lived Intangible Assets [Line Items]
Useful Lives	2 years
Gross Carrying Amount	$ 54	54
Accumulated Amortization	38	32
Net Amount	$ 16	$ 22

Intangible Assets - Goodwill (D

Intangible Assets - Goodwill (Details) $ in Millions	3 Months Ended
Intangible Assets - Goodwill (Details) $ in Millions	Mar. 31, 2023 USD ($)
Goodwill [Line Items]
Balance at December 31, 2022	$ 920
Additions	0
Balance at March 31, 2023	920
Flat-Rolled
Goodwill [Line Items]
Balance at December 31, 2022	0
Additions	0
Balance at March 31, 2023	0
Mini Mill
Goodwill [Line Items]
Balance at December 31, 2022	916
Additions	0
Balance at March 31, 2023	916
USSE
Goodwill [Line Items]
Balance at December 31, 2022	4
Additions	0
Balance at March 31, 2023	4
Tubular
Goodwill [Line Items]
Balance at December 31, 2022	0
Additions	0
Balance at March 31, 2023	$ 0

Intangible Assets - Additional

Intangible Assets - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Indefinite-lived Intangible Assets [Line Items]
Amortization expense	$ 11	$ 10
Estimated amortization expense for the remainder of 2022	31
Estimated amortization expense for years 2023 through 2027	98
Estimated amortization expense for thereafter	263
Use Rights
Indefinite-lived Intangible Assets [Line Items]
Carrying amount of acquired water rights with indefinite lives	$ 75		$ 75

Pensions and Other Benefits - N

Pensions and Other Benefits - Net Periodic Benefit Costs (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Pension Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	$ 8	$ 11
Interest cost	55	39
Expected return on plan assets	(82)	(89)
Amortization of prior service cost (credit)	5	0
Amortization of actuarial net loss (gain)	3	18
Net periodic benefit income, excluding below	(11)	(21)
Multiemployer plans	21	19
Settlement, termination and curtailment losses (a)	0	1
Net periodic benefit cost (income)	10	(1)
Pension Benefits \| Employee Related Costs
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Settlement, termination and curtailment losses (a)		(1)
Other Benefits
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Service cost	1	2
Interest cost	17	12
Expected return on plan assets	(15)	(22)
Amortization of prior service cost (credit)	(6)	(7)
Amortization of actuarial net loss (gain)	(18)	(13)
Net periodic benefit income, excluding below	(21)	(28)
Multiemployer plans	0	0
Settlement, termination and curtailment losses (a)	0	0
Net periodic benefit cost (income)	$ (21)	$ (28)

Pensions and Other Benefits - A

Pensions and Other Benefits - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Cash contribution by employer to defined contribution plans	$ 12	$ 11
Steelworkers Pension Trust
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions, defined benefit plan	20
Other Pension Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Employer contributions, defined benefit plan	2
Unfunded Other Postretirement Benefit Plans
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
Cash contribution by employer for other postretirement benefits not funded by trusts	$ 9

Stock-Based Compensation Plan_2

Stock-Based Compensation Plans - Summary of Awards Made under Plans (Detail) - $ / shares	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, other than stock options (in shares)	1,274,520	1,169,470
Grant date fair value per share of awards other than stock options (in dollars per share)	$ 29.90	$ 24.27
Total Shareholder Return (TSR) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, other than stock options (in shares)	185,120	225,030
Grant date fair value per share of awards other than stock options (in dollars per share)	$ 37.41	$ 28.53
Return On Capital Employed (ROCE) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares, other than stock options (in shares)	357,020	396,280
Grant date fair value per share of awards other than stock options (in dollars per share)	$ 29.35	$ 23.60

Stock-Based Compensation Plan_3

Stock-Based Compensation Plans - Performance-Based Stock Options Vesting and Exercising Conditions (Details) - Share-based Payment Arrangement, Option shares in Thousands	1 Months Ended
	Dec. 31, 2021 $ / shares shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Grants in Period, Gross \| shares	171
Consecutive trading days	20 days
Vesting and exercising condition period	7 years
Share-based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 35
Percentage of options exercisable	33.33%
Share-based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 45
Percentage of options exercisable	33.33%
Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Average closing stock price (in dollars per share)	$ 55
Percentage of options exercisable	33.34%

Stock-Based Compensation Plan_4

Stock-Based Compensation Plans - Additional Information (Detail) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Dec. 31, 2021	Mar. 31, 2023	Mar. 31, 2022
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense recognized		$ 11	$ 16
Unrecognized compensation costs related to non-vested stocks		$ 79
Weighted average period for recognizing non-vested stock-based compensation costs		26 months
Share-based Payment Arrangement, Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Grants in Period, Gross	171,000
Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period		3 years
Total Shareholder Return (TSR) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period		3 years
Performance Period Weighting Year One, Year Two, Year Three (Individually)		20%
Performance Period Weighting All Three Years		40%
Total Shareholder Return (TSR) Performance Awards \| Share-based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		50%
Total Shareholder Return (TSR) Performance Awards \| Share-based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		100%
Total Shareholder Return (TSR) Performance Awards \| Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		200%
Return On Capital Employed (ROCE) Performance Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period		3 years
Performance Period Weighting Year One, Year Two, Year Three (Individually)		20%
Performance Period Weighting All Three Years		40%
Return On Capital Employed (ROCE) Performance Awards \| Share-based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		50%
Return On Capital Employed (ROCE) Performance Awards \| Share-based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		100%
Return On Capital Employed (ROCE) Performance Awards \| Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		200%
Performance-Based Restricted Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation plans, award vesting period	4 years
Performance-Based Restricted Stock Units \| Share-based Payment Arrangement, Tranche One
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		30%
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		50%
Performance-Based Restricted Stock Units \| Share-based Payment Arrangement, Tranche Two
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		40%
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		100%
Performance-Based Restricted Stock Units \| Share-based Payment Arrangement, Tranche Three
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Rights, Percentage		30%
Share-based Compensation Arrangement by Share-based Payment Award, Payout Amount, Percentage		200%
Omnibus Incentive Compensation Plan 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Aggregate number of shares to be issued		32,700,000
Number of shares available for future grants		6,188,771

Income Taxes - Additional Infor

Income Taxes - Additional Information (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended
	Mar. 31, 2022	Mar. 31, 2023	Mar. 31, 2022
Income Tax Disclosure [Abstract]
Income tax expense (Note 12)		$ 51	$ 246
Tax credit percentage	30%
Tax credit amount	$ 82
Income from tax credit	$ 700

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	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Earnings Per Share [Abstract]
Basic	$ 199	$ 882
Interest expense on Senior Convertible Notes, net of tax	3	3
Diluted	$ 202	$ 885
Weighted-average shares outstanding (in thousands):
Basic (in shares)	227,332	261,453
Effect of Senior Convertible Notes (in shares)	26,194	26,194
Effect of stock options, restricted stock units and performance awards (in shares)	3,921	5,620
Adjusted weighted-average shares outstanding, diluted (in shares)	257,447	293,267
Basic (loss) earnings per common share (in dollars per share)	$ 0.87	$ 3.37
Diluted (loss) earnings per common share (in dollars per share)	$ 0.78	$ 3.02

Earnings and Dividends Per Co_4

Earnings and Dividends Per Common Share - Additional Information (Details) - $ / shares shares in Thousands	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Quarterly dividend per common share (in dollars per share)	$ 0.05	$ 0.05
Securities Granted under the Ominibus Plan
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Securities excluded from the computation of diluted EPS (in shares)	900	600

Derivative Instruments - Additi

Derivative Instruments - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Foreign exchange forwards
Derivative [Line Items]
Derivatives, term of contract	20 months
Commodity purchase swaps \| Designated as Hedging Instrument
Derivative [Line Items]
Derivatives, term of contract	21 months
Commodity purchase swaps \| Not Designated as Hedging Instrument
Derivative [Line Items]
Derivatives, term of contract	9 months
Sales swaps
Derivative [Line Items]
Derivatives, term of contract	12 months
Cost of sales
Derivative [Line Items]
Derivative in AOCI to be recognized in income within 1 year	$ (79)
Cost of sales \| Foreign exchange forwards
Derivative [Line Items]
Amount of gain (loss) recognized in income	4	$ 8
Cost of sales \| Commodity purchase swaps
Derivative [Line Items]
Amount of gain (loss) recognized in income	(9)	22
Cost of sales \| Sales swaps \| Not Designated as Hedging Instrument
Derivative [Line Items]
Amount of gain (loss) recognized in income	(10)	(9)
Net sales
Derivative [Line Items]
Derivative in AOCI to be recognized in income within 1 year	(37)
Net sales \| Sales swaps
Derivative [Line Items]
Amount of gain (loss) recognized in income	$ 3	$ (26)

Derivative Instruments - Schedu

Derivative Instruments - Schedule of Notional Amounts of Outstanding Derivative Positions (Detail) - Cash flow hedges € in Millions, $ in Millions	Mar. 31, 2023 EUR (€) metricTon T MMBTU	Mar. 31, 2023 USD ($) metricTon T MMBTU	Mar. 31, 2022 EUR (€) metricTon T MMBTU	Mar. 31, 2022 USD ($) metricTon T MMBTU
Foreign exchange forwards
Derivative [Line Items]
Notional amount of derivatives	€ 383	$ 85	€ 311	$ 158
Natural gas (in mmbtus) \| Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held \| MMBTU	32,976,000	32,976,000	43,265,000	43,265,000
Tin (in metric tons) \| Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	1,045	1,045	2,430	2,430
Zinc (in metric tons) \| Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	23,783	23,783	15,679	15,679
Electricity (in megawatt hours) \| Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held	367,200	367,200	724,320	724,320
Iron ore (in metric tons) \| Commodity purchase swaps
Derivative [Line Items]
Quantities of derivatives held \| metricTon	280,000	280,000	30,000	30,000
Iron ore (in metric tons) \| Zero-cost collars
Derivative [Line Items]
Quantities of derivatives held \| metricTon	0	0	1,080,000	1,080,000
Iron ore (in metric tons) \| Sales swaps
Derivative [Line Items]
Quantities of derivatives held \| metricTon	1,087,500	1,087,500	0	0
Hot-rolled coils (in tons) \| Sales swaps
Derivative [Line Items]
Quantities of derivatives held	215,000	215,000	110,000	110,000

Derivative Instruments - Locati

Derivative Instruments - Location and Amounts of Fair Values Related to Derivatives in Financial Statements (Details) - Cash flow hedges - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Accounts receivable
Derivative [Line Items]
Derivative instruments in hedges, assets, at fair value	$ 17	$ 20
Derivatives not designated as hedging instruments, assets	4	13
Accounts payable
Derivative [Line Items]
Derivative instruments in hedges, liabilities, at fair value	133	68
Other long-term liabilities
Derivative [Line Items]
Derivative instruments in hedges, liabilities, at fair value	4	15
Investments and long-term receivables
Derivative [Line Items]
Derivatives not designated as hedging instruments, assets	$ 0	$ 1

Derivative Instruments - Sche_2

Derivative Instruments - Schedule of Effect of Hedge Accounting on Accumulated Other Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Sales swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives in AOCI	$ (31)	$ (57)
Commodity purchase swaps
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives in AOCI	(18)	88
Foreign exchange forwards
Derivative Instruments, Gain (Loss) [Line Items]
Gain (loss) on derivatives in AOCI	(8)	(2)
Net sales \| Sales swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in income	3	(26)
Cost of sales \| Commodity purchase swaps
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in income	(9)	22
Cost of sales \| Foreign exchange forwards
Derivative Instruments, Gain (Loss) [Line Items]
Amount of gain (loss) recognized in income	$ 4	$ 8

Debt - Schedule of Debt (Detail

Debt - Schedule of Debt (Detail) - USD ($) $ in Millions	3 Months Ended
Debt - Schedule of Debt (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Debt and finance lease obligation	$ 3,921	$ 3,907
Less unamortized discount, premium, and debt issuance costs	(71)	(70)
Less short-term debt, long-term debt due within one year, and short-term issuance costs	91	63
Long-term debt	$ 3,901	3,914
2037 Senior Notes
Debt Instrument [Line Items]
Interest rate	6.65%
Debt and finance lease obligation	$ 274	274
2029 Senior Secured Notes
Debt Instrument [Line Items]
Interest rate	6.625%
Debt and finance lease obligation	$ 720	720
2029 Senior Notes
Debt Instrument [Line Items]
Interest rate	6.875%
Debt and finance lease obligation	$ 475	475
2026 Senior Convertible Notes
Debt Instrument [Line Items]
Interest rate	5%
Debt and finance lease obligation	$ 350	350
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt and finance lease obligation	$ 924	924
Environmental Revenue Bonds \| Minimum
Debt Instrument [Line Items]
Interest rate	4.125%
Environmental Revenue Bonds \| Maximum
Debt Instrument [Line Items]
Interest rate	6.75%
Environmental Revenue Bonds
Debt Instrument [Line Items]
Debt and finance lease obligation	$ 752	752
Environmental Revenue Bonds \| Minimum
Debt Instrument [Line Items]
Interest rate	4.50%
Environmental Revenue Bonds \| Maximum
Debt Instrument [Line Items]
Interest rate	4.75%
Finance leases and all other obligations
Debt Instrument [Line Items]
Interest rate description	Various
Debt and finance lease obligation	$ 117	100
Finance leases and all other obligations
Debt Instrument [Line Items]
Interest rate description	Various
Debt and finance lease obligation	$ 172	176
Export Credit Agreement
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and finance lease obligation	$ 137	136
Credit Facility Agreement
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and finance lease obligation	$ 0	0
Big River Steel ABL Facility
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and finance lease obligation	$ 0	0
USSK Credit Agreement
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and finance lease obligation	$ 0	0
USSK Credit Facility
Debt Instrument [Line Items]
Interest rate description	Variable
Debt and finance lease obligation	$ 0	$ 0

Debt - Schedule of Redemption P

Debt - Schedule of Redemption Price (Details) - Bonds - Green Bonds	Sep. 06, 2022
Debt Instrument, Redemption [Line Items]
Redemption price percentage	100%
2025
Debt Instrument, Redemption [Line Items]
Redemption price percentage	105%
2026
Debt Instrument, Redemption [Line Items]
Redemption price percentage	104%
2027
Debt Instrument, Redemption [Line Items]
Redemption price percentage	103%
2028
Debt Instrument, Redemption [Line Items]
Redemption price percentage	102%
2029
Debt Instrument, Redemption [Line Items]
Redemption price percentage	101%

Debt - Narrative (Details)

Debt - Narrative (Details)			1 Months Ended
Debt - Narrative (Details)	Sep. 06, 2022 USD ($)	May 27, 2022 USD ($)	Oct. 31, 2019 USD ($) $ / shares shares	Mar. 31, 2023 USD ($)	Mar. 31, 2023 EUR (€)	Sep. 29, 2021 USD ($)	Sep. 29, 2021 EUR (€)	Jul. 23, 2021 USD ($)
2052 AFDA Green Bonds \| Bonds
Debt Instrument [Line Items]
Aggregate principal amount	$ 290,000,000
Interest rate	5.45%
Proceeds from debt	$ 287,000,000
Debt Instrument, Fee Amount	$ 3,000,000
Redemption price percentage	100%
2026 Senior Convertible Notes
Debt Instrument [Line Items]
Interest rate				5%	5%
2026 Senior Convertible Notes \| Convertible Debt
Debt Instrument [Line Items]
Aggregate principal amount			$ 350,000,000
Interest rate			5%
Redemption price percentage			100%
Conversion rate			0.0748391
Conversion price (in dollars per share) \| $ / shares			$ 13.36
Threshold percentage of stock price trigger			130%
2026 Senior Convertible Notes \| Convertible Debt \| Common Stock
Debt Instrument [Line Items]
Shares authorized to be converted (in shares) \| shares			26,193,685
Shares reserved for future issuance (in shares) \| shares			33,396,930
Big River Steel ABL Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Threshold percentage of borrowing base								10%
Big River Steel ABL Facility \| Revolving Credit Facility \| Covenant Requirement
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility								$ 350,000,000
Fixed charge coverage ratio, minimum								1
Fixed charge coverage ratio, maximum								1
Threshold amount								$ 13,000,000
Credit Facility Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Letters of credit outstanding				$ 4,000,000
Credit Facility Agreement \| Revolving Credit Facility \| Covenant Requirement
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility		$ 1,750,000,000		$ 1,750,000,000
Fixed charge coverage ratio, minimum				1	1
Fixed charge coverage ratio, maximum				1	1
Maturity (in years)		5 years
Percentage of total aggregate commitments, upper range under financial covenant				10%	10%
Credit Agreement, upper range of outstanding debt				$ 140,000,000
USSK Credit Agreement \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility						$ 326,000,000	€ 300,000,000
USSK Credit Agreement \| Revolving Credit Facility \| Covenant Requirement
Debt Instrument [Line Items]
Debt Instrument, Covenant, Net Debt To Ebitda Ratio						3.50	3.50
USSK €20 Million Unsecured Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility \| €					€ 20,000,000
USSK €30 Million Unsecured Credit Facility \| Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity on credit facility				33,000,000	€ 30,000,000
Available borrowing capacity				16,000,000
Customs and other guarantees outstanding				$ 17,000,000

Fair Value of Financial Instr_3

Fair Value of Financial Instruments - Pension Plan and Other Plan Assets Carried at Fair Value (Details) - Surplus VEBA Assets $ in Millions	Mar. 31, 2023 USD ($)
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 602
Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	53
Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	383
Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	58
Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	108
Fixed Income
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	383
Fixed Income \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Fixed Income \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	383
Fixed Income \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Fixed Income \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	219
Corporate Bonds - U.S. \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - U.S. \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	219
Corporate Bonds - U.S. \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - U.S. \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - Non-U.S.
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	71
Corporate Bonds - Non-U.S. \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - Non-U.S. \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	71
Corporate Bonds - Non-U.S. \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Corporate Bonds - Non-U.S. \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
U.S. government and agencies
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	83
U.S. government and agencies \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
U.S. government and agencies \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	83
U.S. government and agencies \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
U.S. government and agencies \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Mortgage and asset-backed securities
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	10
Mortgage and asset-backed securities \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Mortgage and asset-backed securities \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	10
Mortgage and asset-backed securities \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Mortgage and asset-backed securities \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	100
Alternatives \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Alternatives \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Alternatives \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	58
Alternatives \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	42
Private Credit Partnerships
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	82
Private Credit Partnerships \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Private Credit Partnerships \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Private Credit Partnerships \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	58
Private Credit Partnerships \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	24
Other Alternatives
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	18
Other Alternatives \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Other Alternatives \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Other Alternatives \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Other Alternatives \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	18
Commingled Funds
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	66
Commingled Funds \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Commingled Funds \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Commingled Funds \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Commingled Funds \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	66
Other
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	53
Other \| Level 1
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	53
Other \| Level 2
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Other \| Level 3
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	0
Other \| Measured at NAV
Defined Benefit Plan Disclosure [Line Items]
Assets at fair value	$ 0

Fair Value of Financial Instr_4

Fair Value of Financial Instruments - Financial Assets and Liabilities Not Carried at Fair Value (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Fair Value
Financial liabilities:
Long-term debt (a)	$ 3,874	$ 3,815
Carrying Amount
Financial liabilities:
Long-term debt (a)	$ 3,703	$ 3,701

Fair Value of Financial Instr_5

Fair Value of Financial Instruments - Additional Information (Details) $ in Millions		3 Months Ended
	Apr. 30, 2020 USD ($) installment	Mar. 31, 2023 USD ($)	Feb. 01, 2023 USD ($)	Dec. 31, 2022 USD ($)
Surplus VEBA Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Surplus Amount		$ 602		$ 595
Surplus Amount, Percentage				135%
Surplus, Withdrawal Amount			$ 75
Value of Investment in Corporate Bonds		252
Gain On Surplus, Other Financial Costs (Benefits)		22
Gain On Surplus, Accumulated Other Comprehensive Income		4
Surplus VEBA Assets \| Other Current Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Surplus Amount		75
Surplus VEBA Assets \| Other Noncurrent Assets
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Surplus Amount		$ 527
Surplus VEBA Assets \| Minimum
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Surplus, Withdrawal Amount			$ 50
Stelco [Member] \| Minntac Mine
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Interest offered in option	25%
Aggregate consideration for option	$ 100
Number of installment payments \| installment	5
Consideration per installment	$ 20
Additional contribution to Joint Venture upon exercise	$ 500

Statement of Changes in Stock_3

Statement of Changes in Stockholders' Equity (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	$ 10,311	$ 9,103
Comprehensive income (loss):
Net earnings	199	882
Other comprehensive income (loss), net of tax:
Pension and other benefit adjustments	(10)	(3)
Currency translation adjustment	32	(28)
Derivative financial instruments	(44)	22
Active employee benefit investments	3
Employee stock plans	(9)	7
Common stock repurchased	(75)	(123)
Dividends paid on common stock	(12)	$ (13)
Cumulative effect upon adoption of Accounting Standards Update 2020-06		Accounting Standards Update 2020-06 [Member]
Ending balance	10,395	$ 9,791
Cumulative effect upon adoption of Accounting Standards Update 2020-06
Other comprehensive income (loss), net of tax:
Ending balance		(56)
Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	6,030	3,534
Comprehensive income (loss):
Net earnings	199	882
Other comprehensive income (loss), net of tax:
Dividends paid on common stock	(12)	(13)
Ending balance	6,217	4,425
Retained Earnings \| Cumulative effect upon adoption of Accounting Standards Update 2020-06
Other comprehensive income (loss), net of tax:
Ending balance		22
Accumulated Other Comprehensive Loss
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	(85)	331
Other comprehensive income (loss), net of tax:
Pension and other benefit adjustments	(10)	(3)
Currency translation adjustment	32	(28)
Derivative financial instruments	(44)	22
Active employee benefit investments	3
Ending balance	(104)	322
Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	283	280
Other comprehensive income (loss), net of tax:
Employee stock plans	2	2
Ending balance	285	282
Treasury Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	(1,204)	(334)
Other comprehensive income (loss), net of tax:
Employee stock plans	(22)	(20)
Common stock repurchased	(75)	(123)
Ending balance	(1,301)	(477)
Paid-in Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	5,194	5,199
Other comprehensive income (loss), net of tax:
Employee stock plans	11	25
Dividends paid on common stock	0	0
Ending balance	5,205	5,146
Paid-in Capital \| Cumulative effect upon adoption of Accounting Standards Update 2020-06
Other comprehensive income (loss), net of tax:
Ending balance		(78)
Non- Controlling Interest
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Balance at beginning of year	93	93
Other comprehensive income (loss), net of tax:
Ending balance	$ 93	$ 93

Reclassifications from Accumu_3

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Other Comprehensive Income Activity Net of Tax (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	$ (85)	$ 331
Other comprehensive income (loss) before reclassifications	(29)	(15)
Amounts reclassified from AOCI	10	6
Total other comprehensive loss, net of tax	(19)	(9)
Ending Balance	(104)	322
Pension and Other Benefit Items
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	(322)	(25)
Other comprehensive income (loss) before reclassifications	1	(2)
Amounts reclassified from AOCI	(11)	(1)
Total other comprehensive loss, net of tax	(10)	(3)
Ending Balance	(332)	(28)
Foreign Currency Items
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	280	371
Other comprehensive income (loss) before reclassifications	32	(28)
Amounts reclassified from AOCI	0	0
Total other comprehensive loss, net of tax	32	(28)
Ending Balance	312	343
Unrealized (Loss) Gain on Derivatives
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	(43)	(15)
Other comprehensive income (loss) before reclassifications	(65)	15
Amounts reclassified from AOCI	21	7
Total other comprehensive loss, net of tax	(44)	22
Ending Balance	(87)	7
Active Employee Benefit Investments
Accumulated Other Comprehensive Income [Roll Forward]
Beginning Balance	0	0
Other comprehensive income (loss) before reclassifications	3	0
Amounts reclassified from AOCI	0	0
Total other comprehensive loss, net of tax	3	0
Ending Balance	$ 3	$ 0

Reclassifications from Accumu_4

Reclassifications from Accumulated Other Comprehensive Income (AOCI) - Defined Benefit Plan In Other Comprehensive Income (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Amortization of pension and other benefit items
Derivative reclassifications to Condensed Consolidated Statements of Operations	$ 44	$ (22)
Total before tax	250	1,128
Tax benefit	(51)	(246)
Net of tax	199	882
Amount reclassified from AOCI
Amortization of pension and other benefit items
Total before tax	11	9
Tax benefit	(1)	(3)
Net of tax	10	6
Pension and Other Benefit Items \| Amount reclassified from AOCI
Amortization of pension and other benefit items
Prior service credits	(1)	(7)
Actuarial (gains) losses	(16)	6
Total pensions and other benefits items	(17)	(1)
Unrealized (Loss) Gain on Derivatives \| Amount reclassified from AOCI
Amortization of pension and other benefit items
Derivative reclassifications to Condensed Consolidated Statements of Operations	$ 28	$ 10

Transactions with Related Par_2

Transactions with Related Parties - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Dec. 31, 2022
Related Party
Related Party Transaction [Line Items]
Net sales	$ 558	$ 391
Accounts payable and other accrued liabilities	171		$ 143
PRO-TEC Coating Company
Related Party Transaction [Line Items]
Accounts payable and other accrued liabilities	168		142
Other Related Parties
Related Party Transaction [Line Items]
Accounts payable and other accrued liabilities	3		$ 1
Outside processing services
Related Party Transaction [Line Items]
Purchases from related parties	7	7
Taconite pellets
Related Party Transaction [Line Items]
Purchases from related parties	$ 21	$ 25

Restructuring and Other Charg_3

Restructuring and Other Charges - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Restructuring Cost and Reserve [Line Items]
Additional charges	$ 1	$ 17
Cash payments for restructuring	46
Planned Sale of Flat-Rolled Segment Component
Restructuring Cost and Reserve [Line Items]
Additional charges	1	17
Business Exit and Employee Severance
Restructuring Cost and Reserve [Line Items]
Cash payments for restructuring	$ 46	$ 23

Restructuring and Other Charg_4

Restructuring and Other Charges - Schedule of Accrued Balances From Restructuring and Other Charges (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Restructuring Reserve [Roll Forward]
Balance at December 31, 2022	$ 182
Additional charges	1	$ 17
Release of prior accruals and other adjustments(a)	(3)
Cash payments	(46)
Balance at March 31, 2023	134
Employee Related Costs
Restructuring Reserve [Roll Forward]
Balance at December 31, 2022	132
Additional charges	1
Release of prior accruals and other adjustments(a)	(2)
Cash payments	(24)
Balance at March 31, 2023	107
Exit Costs
Restructuring Reserve [Roll Forward]
Balance at December 31, 2022	50
Additional charges	0
Release of prior accruals and other adjustments(a)	(1)
Cash payments	(22)
Balance at March 31, 2023	27
Non - Cash Charges
Restructuring Reserve [Roll Forward]
Balance at December 31, 2022	0
Additional charges	0
Release of prior accruals and other adjustments(a)	0
Cash payments	0
Balance at March 31, 2023	$ 0

Restructuring and Other Charg_5

Restructuring and Other Charges - Schedule of Accrued Liabilities for Restructuring on Balance Sheet (Details) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	$ 134	$ 182
Accounts payable
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	19	33
Payroll and benefits payable
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	102	0
Employee benefits
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	4	131
Deferred credits and other noncurrent liabilities
Restructuring Cost and Reserve [Line Items]
Accrued liabilities for restructuring and other reduction programs	$ 9	$ 18

Contingencies and Commitments -

Contingencies and Commitments - Asbestos Litigation Activity (Details) - Asbestos Matters	3 Months Ended		12 Months Ended
	Mar. 31, 2023 LegalMatter	Mar. 31, 2023 Claim_Group	Dec. 31, 2022 Claim_Group	Dec. 31, 2021 Claim_Group	Dec. 31, 2020 Claim_Group
Loss Contingency Accrual [Roll Forward]
Opening Number of Claims		2,510	2,505	2,445	2,390
Claims Dismissed, Settled and Resolved		50	230	200	240
New Claims		50	235	260	295
Closing Number of Claims	1,545	2,510	2,510	2,505	2,445

Contingencies and Commitments_2

Contingencies and Commitments - Changes in Accrued Liabilities for Remediation Activities (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2023 USD ($)
Change in Accrued Liabilities for Remediation Activities [Roll Forward]
Beginning of period	$ 126
Accruals for environmental remediation deemed probable and reasonably estimable	0
Obligations settled	(6)
End of period	$ 120

Contingencies and Commitments_3

Contingencies and Commitments - Accrued Liabilities for Remediation Activities Included in Balance Sheet (Detail) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Loss Contingencies [Line Items]
Total	$ 120	$ 126
Accounts payable
Loss Contingencies [Line Items]
Total	32	32
Deferred credits and other noncurrent liabilities
Loss Contingencies [Line Items]
Total	$ 88	$ 94

Contingencies and Commitments_4

Contingencies and Commitments - Payments for Contracts with Remaining Terms in Excess of One Year (Detail) $ in Millions	Mar. 31, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
Remainder of 2023	$ 458
2024	632
2025	283
2026	280
2027	152
Later Years	473
Total	$ 2,278

Contingencies and Commitments_5

Contingencies and Commitments - Additional Information (Detail) Allowances in Thousands, € in Millions

1 Months Ended

3 Months Ended

12 Months Ended

May 31, 2022 USD ($)

Apr. 30, 2022 USD ($)

Mar. 31, 2022 USD ($)

Mar. 31, 2023 USD ($) Plaintiff Allowances

Mar. 31, 2023 EUR (€) Plaintiff Allowances

Mar. 31, 2022 USD ($)

Dec. 31, 2022 USD ($) LegalMatter Claim_Group Plaintiff

Mar. 31, 2023 LegalMatter

Mar. 31, 2023

Mar. 31, 2023 Claim_Group

Mar. 31, 2023 Project

Dec. 31, 2021 Claim_Group

Dec. 31, 2020 Claim_Group

Dec. 31, 2019 Claim_Group

Loss Contingencies [Line Items]

Expense related to remediation

$ 3,953,000,000

$ 3,823,000,000

Accrued liabilities for remediation activities

120,000,000

$ 126,000,000

Accrued liabilities for post-closure site monitoring and other costs

23,000,000

Accrued liability for administrative and legal costs

$ 11,000,000

Number of years of projected administrative and legal costs included in accrual

3 years

Capital expenditures

$ 11,000,000

5,000,000

Estimated Shortfall in Emissions Allowances | Allowances

1,350

Cost Of Emission Allowances Pre-Purchased

$ 116,000,000

€ 107

Estimated capital expenditures of complying with BAT over 2017 to 2020 period

150,000,000

€ 138

Financial assurance guarantees, maximum

7,000,000

Residual value of equipment

15,000,000

Residual value liability

Proceeds from government incentives (Note 21)

$ 82,000,000

82,000,000

Proceeds from cost reimbursement government grants (Note 21)

$ 50,000,000

$ 3,000,000

Restricted cash

36,000,000

$ 35,000,000

Contract commitments to acquire property, plant and equipment

2,203,000,000

Maximum default payment on termination of agreement

70,000,000

Total payment under take-or-pay contracts

$ 275,000,000

$ 217,000,000

Minimum

Loss Contingencies [Line Items]

Projected percentage remediation costs may exceed accrued liabilities

20%

Unconditional purchase obligation term

13 months

Maximum

Loss Contingencies [Line Items]

Projected percentage remediation costs may exceed accrued liabilities

35%

Unconditional purchase obligation term

13 years

Asbestos Matters

Loss Contingencies [Line Items]

Active cases brought against U.S. Steel | LegalMatter

920

Number of plaintiffs involved | Plaintiff

2,510

Number of claims pending in jurisdictions

2,510

1,545

2,510

2,505

2,445

2,390

Percentage of claims pending in jurisdictions

62%

Environmental Remediation

Loss Contingencies [Line Items]

Expense related to remediation

$ 1,000,000

Projects with Ongoing Study and Scope Development

Loss Contingencies [Line Items]

Environmental remediation projects | Project

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

Significant Projects with Defined Scope

Loss Contingencies [Line Items]

Environmental remediation projects | Project

Accrued liabilities for remediation activities

64,000,000

Significant Projects with Defined Scope | Minimum

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

5,000,000

Gary Works, Project with Defined Scope

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

26,000,000

Duluth

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

20,000,000

Geneva Project

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

18,000,000

Environmental Remediation Other Projects

Loss Contingencies [Line Items]

Environmental remediation projects | Project

Accrued liabilities for remediation activities

3,000,000

Environmental Remediation Other Projects | Minimum

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

1,000,000

Environmental Remediation Other Projects | Maximum

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

5,000,000

Environmental Remediation Projects Less Than One Million

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

6,000,000

Environmental Remediation Projects Less Than One Million | Maximum

Loss Contingencies [Line Items]

Accrued liabilities for remediation activities

1,000,000

Surety Bonds

Loss Contingencies [Line Items]

Financial assurance guarantees, maximum

$ 182,000,000

Common Stock Issued and Repur_2

Common Stock Issued and Repurchased - Additional Information (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended
	Mar. 31, 2023	Mar. 31, 2022	Jul. 25, 2022	Jul. 24, 2022	Jan. 24, 2022	Oct. 25, 2021
Common Stock Issued [Abstract]
Amount of shares authorized to be repurchased			$ 500	$ 800	$ 500	$ 300
Treasury Stock, Shares, Acquired	2.8	5
Treasury Stock, Value, Acquired, Cost Method	$ 75	$ 123