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Segment Information
 9 Months Ended
Sep. 30, 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.
 
Nine months ended September 30
 
Three months ended September 30
 
2015

 
2014

 
2015

 
2014

Commercial Airplanes

$1,143

 

$1,223

 

$595

 

$671

Boeing Capital
12

 
14

 
4

 
3

Total

$1,155

 

$1,237

 

$599

 

$674


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

2015

 
2014

 
2015

 
2014

Share-based plans

($57
)
 

($66
)
 

($20
)
 

($22
)
Deferred compensation
(10
)
 
(22
)
 
38

 
(3
)
Amortization of previously capitalized interest
(70
)
 
(55
)
 
(21
)
 
(19
)
Total Other and Eliminations
(324
)
 
(472
)
 
(160
)
 
(168
)
Sub-total
(461
)
 
(615
)
 
(163
)
 
(212
)
Pension
(293
)
 
(1,135
)
 
(84
)
 
(331
)
Postretirement
93

 
67

 
27

 
20

Pension and Postretirement
(200
)
 
(1,068
)
 
(57
)
 
(311
)
Total

($661
)
 

($1,683
)
 

($220
)
 

($523
)

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 Generally Accepted Accounting Principles in the United States of America (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 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
2015

 
December 31
2014

Commercial Airplanes

$58,299

 

$55,149

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
7,139

 
7,229

Network & Space Systems
6,399

 
5,895

Global Services & Support
4,768

 
4,589

Total Defense, Space & Security
18,306

 
17,713

Boeing Capital
3,439

 
3,525

Unallocated items, eliminations and other
18,954

 
22,811

Total

$98,998

 

$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 Shared Services Group as well as intercompany eliminations.