Segment Information

9 Months Ended

Sep. 27, 2013

Segment Reporting [Abstract]

Segment Information

21.  Segment Information

The Company has four reportable segments, as 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 $10 million for the year-to-date period ended September 28, 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.

	Third Quarter Ended						Year-to-Date Ended
	September 27, 2013			September 28, 2012			September 27, 2013			September 28, 2012
	(in millions)
Net Sales:
C3ISR	$	754		$	889		$	2,533		$	2,642
Electronic Systems		1,368			1,432			4,156			4,191
P&LS		654			715			2,022			2,033
NSS		323			353			987			1,042
Elimination of intercompany sales		(103	)		(106	)		(325	)		(322	)
Consolidated total	$	2,996		$	3,283		$	9,373		$	9,586
Operating Income:
C3ISR	$	63		$	93		$	224		$	272
Electronic Systems		173			158			468			480
P&LS		52			65			176			179
NSS		26			15			66			56
Consolidated total	$	314		$	331		$	934		$	987
Depreciation and amortization:
C3ISR	$	12		$	11		$	33		$	34
Electronic Systems		34			34			105			105
P&LS		4			4			12			15
NSS		2			5			8			11
Consolidated total	$	52		$	54		$	158		$	165

	September 27, 2013		December 31, 2012
	(in millions)
Total Assets:
C3ISR	$	2,051	$	2,030
Electronic Systems		8,277		8,077
P&LS		2,091		1,997
NSS		1,264		1,228
Corporate		392		509
Consolidated total	$	14,075	$	13,841