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Segment Information (Tables)
 9 Months Ended
Sep. 30, 2013
Segment Reporting [Abstract]  
Schedule of Intersegment Revenues
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
Reconciliation of Other Significant Reconciling Items from Segments to Consolidated
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
)
Reconciliation of Assets from Segment to Consolidated
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.