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Segment Information
 9 Months Ended
Sep. 30, 2013
Segment Reporting [Abstract]  
Segment Information
Segment Information
Effective January 1, 2013, certain programs were realigned among BDS segments. Business segment data for all periods presented have been adjusted to reflect the realignment. Effective January 1, 2013, BCC's accounting policies for certain leasing transactions were aligned with Boeing's consolidated accounting policies. Segment information previously reported has been adjusted to reflect this change. The resulting adjustments affected the BCC and Other segments as well as consolidated amounts reported for Boeing Capital interest expense, Earnings from operations, and Interest and debt expense.
Our primary profitability measurements to review a segment’s operating results are Earnings from operations and operating margins. See page 6 for a Summary of Business Segment Data, which is an integral part of this note.
Intersegment revenues, eliminated in Unallocated items and eliminations, are shown in the following table.
 
Nine months ended September 30
 
Three months ended September 30
 
2013

 
2012

 
2013

 
2012

Commercial Airplanes

$752

 

$624

 

$189

 

$280

Boeing Capital
22

 
38

 
5

 
11

Total

$774

 

$662

 

$194

 

$291


Other segment's Loss from operations related to support provided to BCC was $40 and $10 during the nine and three months ended September 30, 2013 and $77 and $15 for the same periods in the prior year.
Unallocated items and eliminations includes costs not attributable to business segments as well as intercompany profit eliminations. We generally allocate costs to business segments based on the U.S. federal cost accounting standards. Unallocated pension and other postretirement expense represents the portion of pension and other postretirement costs that are not recognized by business segments for segment reporting purposes. The business segments have traditionally been allocated pension and other postretirement costs using U.S. Government Cost Accounting Standards (CAS), which employ different actuarial assumptions and accounting conventions than Generally Accepted Accounting Principles in the United States of America (GAAP). Beginning in 2013, pension costs, comprising GAAP service and prior service costs, are allocated to Commercial Airplanes. BDS continues to be allocated CAS pension costs which are allocable to government contracts. Other postretirement costs will continue to be allocated to business segments based on CAS, which is generally based on benefits paid. Prior year allocations have not been adjusted. Components of Unallocated items and eliminations are shown in the following table.
 
Nine months ended September 30
 
Three months ended September 30

2013

 
2012

 
2013

 
2012

Share-based plans

($74
)
 

($64
)
 

($21
)
 

($23
)
Deferred compensation
(165
)
 
(49
)
 
(63
)
 
(15
)
Capitalized interest
(52
)
 
(53
)
 
(18
)
 
(16
)
Eliminations and other
(282
)
 
(126
)
 
(124
)
 
(87
)
Sub-total
(573
)
 
(292
)
 
(226
)
 
(141
)
Pension
(1,045
)
 
(608
)
 
(356
)
 
(204
)
Postretirement
54

 
(79
)
 
16

 
(30
)
Pension and Postretirement
(991
)
 
(687
)
 
(340
)
 
(234
)
Total

($1,564
)
 

($979
)
 

($566
)
 

($375
)

Segment assets are summarized in the table below:
 
September 30
2013

 
December 31
2012

Commercial Airplanes

$47,851

 

$41,769

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
6,637

 
6,582

Network & Space Systems
6,220

 
6,669

Global Services & Support
3,951

 
3,692

Total Defense, Space & Security
16,808

 
16,943

Boeing Capital
4,113

 
4,347

Other segment
1,331

 
1,043

Unallocated items and eliminations
24,530

 
24,794

Total

$94,633

 

$88,896


Assets included in Unallocated items and eliminations primarily consist of Cash and cash equivalents, Short-term and other investments, Deferred tax assets, capitalized interest and assets held by SSG as well as intercompany eliminations.