Segment Information

3 Months Ended

Mar. 29, 2013

Segment Reporting [Abstract]

Segment Information

21.  Segment Information

The Company has four reportable segments, which are described in Note 1. The Company evaluates the performance of its operating segments and reportable segments based on their sales and operating income. All corporate expenses are allocated to the Company’s operating segments using an allocation methodology prescribed by U.S. Government regulations for government contractors. Accordingly, all costs and expenses are included in the Company’s measure of segment profitability. Certain corporate expenses of $5 million for the first quarter ended March 30, 2012, that had previously been allocated to the Engility businesses were retained by the Company and have been allocated to L-3’s four reportable segments.

The tables below present net sales, operating income, depreciation and amortization and total assets by reportable segment.

	First Quarter Ended
	March 29, 2013			March 30, 2012
	(in millions)
Net sales:
C3ISR	$	892		$	889
Electronic Systems		1,388			1,354
P&LS		681			670
NSS		331			350
Elimination of intercompany sales		(107	)		(103	)
Consolidated total	$	3,185		$	3,160
Operating income:
C3ISR	$	91		$	93
Electronic Systems		144			151
P&LS		57			62
NSS		21			19
Consolidated total	$	313		$	325
Depreciation and amortization:
C3ISR	$	11		$	11
Electronic Systems		36			36
P&LS		4			5
NSS		3			3
Consolidated total	$	54		$	55
	March 29, 2013			December 31, 2012
	(in millions)
Total assets:
C3ISR	$	2,081		$	2,030
Electronic Systems		8,133			8,062
P&LS		2,102			1,997
NSS		1,284			1,228
Corporate		280			509
Consolidated total	$	13,880		$	13,826