Segment Information

3 Months Ended

Mar. 31, 2015

Segment Reporting [Abstract]

Segment Information

Segment Information

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.

	Three months ended March 31
	2015		2014
Commercial Airplanes		$277		$274
Boeing Capital	5		7
Total		$282		$281

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.

	Three months ended March 31
	2015			2014
Share-based plans		($21	)		($24	)
Deferred compensation	(58		)	7
Amortization of previously capitalized interest	(29		)	(18		)
Eliminations and other unallocated items	(140		)	(194		)
Sub-total	(248		)	(229		)
Pension	(152		)	(576		)
Postretirement	39			23
Pension and Postretirement	(113		)	(553		)
Total		($361	)		($782	)

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:

	March 31 2015		December 31 2014
Commercial Airplanes		$56,987		$55,149
Defense, Space & Security:
Boeing Military Aircraft	7,673		7,229
Network & Space Systems	6,178		5,895
Global Services & Support	4,589		4,589
Total Defense, Space & Security	18,440		17,713
Boeing Capital	3,456		3,525
Unallocated items, eliminations and other	18,892		22,811
Total		$97,775		$99,198

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.