Maybe I'm wrong but...
Didn't I read or hear in a townhall that there was no leftover money from the cares act even if this year's payroll was significantly less than last year's payroll because... reasons. That money was used for general business purposes or some such excuse as I recall.
Anyway...
Round 2 says, "
Pursuant to the PSP Extension Agreement, Delta expects to receive $2.9 billion in payroll support payments, which must be used exclusively for the continuation of payment of employee wages, salaries and benefits."
https://www.sec.gov/ix?doc=/Archives.../delta_i8k.htm