AT&T Wednesday said that in a filing with the SEC that it would record a non-cash gain of approximately $7.6 billion in the fourth quarter. The company attributes the gain to changes related to pension and postemployment benefit plans. 

According to the filing, assset gains of $3.2 billion in excess of AT&T's assumed interest rate of 7.75 percent also contributed to the gains. 

During the fourth quarter, AT&T also recorded special termination and other employee-related charges of approximately $500 million in the 'Other' segment of its operating results. 

AT&T is scheduled to report its fourth quarter and full-year results on Jan. 28.  

Shares of AT&T remained flat in early trading Thursday at $33.22 per share.