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Segment Information
 6 Months Ended
Jun. 30, 2014
Segment Reporting [Abstract]  
Segment Information
Segment Information
Effective during the first quarter of 2014, certain programs were realigned among BDS segments. The BMA aircraft programs Airborne Warning and Control Systems and Airborne Early Warning and Control and the F-22 Modernization program were realigned from BMA to GS&S. Business segment data for 2013 have been adjusted to reflect the realignment.
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.
 
Six months ended June 30
 
Three months ended June 30
 
2014

 
2013

 
2014

 
2013

Commercial Airplanes

$552

 

$563

 

$278

 

$368

Boeing Capital
11

 
17

 
4

 
8

Total

$563

 

$580

 

$282

 

$376


Unallocated Items and Eliminations
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. Components of Unallocated items and eliminations are shown in the following table.
 
Six months ended June 30
 
Three months ended June 30

2014

 
2013

 
2014

 
2013

Share-based plans

($44
)
 

($53
)
 

($20
)
 

($22
)
Deferred compensation
(19
)
 
(102
)
 
(26
)
 
(46
)
Amortization of previously capitalized interest
(36
)
 
(34
)
 
(18
)
 
(17
)
Eliminations and other
(194
)
 
(158
)
 
(62
)
 
(92
)
Sub-total
(293
)
 
(347
)
 
(126
)
 
(177
)
Pension
(804
)
 
(689
)
 
(228
)
 
(331
)
Postretirement
47

 
38

 
24

 
19

Pension and Postretirement
(757
)
 
(651
)
 
(204
)
 
(312
)
Total

($1,050
)
 

($998
)
 

($330
)
 

($489
)

Unallocated Pension and Other Postretirement Benefit Expense
Unallocated pension and other postretirement benefit expense represent the portion of pension and other postretirement benefit costs that are not recognized by business segments for segment reporting purposes. Pension costs, comprising GAAP service and prior service costs, are allocated to Commercial Airplanes. Pension costs are allocated to BDS 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). These costs are allocable to government contracts. Other postretirement benefit costs are allocated to business segments based on CAS, which is generally based on benefits paid.
Assets
Segment assets are summarized in the table below:
 
June 30
2014

 
December 31
2013

Commercial Airplanes

$54,086

 

$49,520

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
6,907

 
5,872

Network & Space Systems
6,463

 
6,450

Global Services & Support
4,714

 
5,040

Total Defense, Space & Security
18,084

 
17,362

Boeing Capital
3,387

 
3,914

Other segment
1,207

 
1,208

Unallocated items and eliminations
15,973

 
20,659

Total

$92,737

 

$92,663


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.