Comprehensive Income

9 Months Ended

Sep. 30, 2011

Comprehensive Income [Abstract]

Comprehensive Income

10.  Comprehensive Income

A reconciliation of net income to comprehensive income attributable to L-3 is presented in the table below.

	Third Quarter Ended					Year-to-Date Ended
	September 30,			September 24,		September 30,			September 24,
	2011			2010		2011			2010
	(in millions)
Net income	$	238		$	241	$	691		$	694
Other comprehensive income (loss):
Foreign currency translation adjustments		(81	)		44		(14	)		(14	)
Unrealized (losses) gains on hedging instruments(1)		(9	)		1		(11	)		2
Net gain from pension and postretirement benefit plans arising during the period		—			1		—			3
Amortization of pension and postretirement benefit plans net loss and prior service cost(2)		6			7		22			19
Total comprehensive income		154			294		688			704
Less: Comprehensive income attributable to noncontrolling interests		3			3		9			7
Comprehensive income attributable to L-3	$	151		$	291	$	679		$	697

(1)	Amounts are net of an income tax benefit of $5 million and $7 million for the quarterly and year-to-date periods ended September 30, 2011, respectively, and income taxes of $2 million for the year-to-date period ended September 24, 2010.
(2)	Amounts are net of income taxes of $4 million and $5 million for the quarterly periods ended September 30, 2011 and September 24, 2010, respectively, and $14 million and $12 million for the year-to-date periods ended September 30, 2011 and September 24, 2010, respectively. See Note 18.