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Segment Information
 9 Months Ended
Sep. 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. Beginning in the third quarter of 2014, amounts previously reported separately as Other segment and Unallocated items and eliminations are now presented on a combined basis to provide a more meaningful presentation. Segment data for 2013 have been adjusted to reflect the changes.
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, eliminations and other, are shown in the following table.
 
Nine months ended September 30
 
Three months ended September 30
 
2014

 
2013

 
2014

 
2013

Commercial Airplanes

$1,223

 

$752

 

$671

 

$189

Boeing Capital
14

 
22

 
3

 
5

Total

$1,237

 

$774

 

$674

 

$194


Unallocated Items, Eliminations and other
Unallocated items, eliminations and other 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, eliminations and other are shown in the following table.
 
Nine months ended September 30
 
Three months ended September 30

2014

 
2013

 
2014

 
2013

Share-based plans

($66
)
 

($74
)
 

($22
)
 

($21
)
Deferred compensation
(22
)
 
(165
)
 
(3
)
 
(63
)
Amortization of previously capitalized interest
(55
)
 
(52
)
 
(19
)
 
(18
)
Eliminations and other unallocated items
(472
)
 
(339
)
 
(168
)
 
(80
)
Sub-total
(615
)
 
(630
)
 
(212
)
 
(182
)
Pension
(1,135
)
 
(1,045
)
 
(331
)
 
(356
)
Postretirement
67

 
54

 
20

 
16

Pension and Postretirement
(1,068
)
 
(991
)
 
(311
)
 
(340
)
Total

($1,683
)
 

($1,621
)
 

($523
)
 

($522
)

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:
 
September 30
2014

 
December 31
2013

Commercial Airplanes

$54,946

 

$49,520

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
7,379

 
5,872

Network & Space Systems
6,304

 
6,450

Global Services & Support
4,625

 
5,040

Total Defense, Space & Security
18,308

 
17,362

Boeing Capital
3,567

 
3,914

Unallocated items, eliminations and other

$15,832

 

$21,867

Total

$92,653

 

$92,663


Assets included in Unallocated items, eliminations and other 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.