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Segment Information
 6 Months Ended
Jun. 30, 2016
Segment Reporting [Abstract]  
Segment Information
Segment Information
Effective during the first quarter of 2016, certain programs were realigned between Boeing Military Aircraft and Global Services & Support segments. Business segment data for 2015 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, eliminations and other, are shown in the following table.
 
Six months ended June 30
 
Three months ended June 30
 
2016

 
2015

 
2016

 
2015

Commercial Airplanes

$777

 

$548

 

$349

 

$271

Boeing Capital
9

 
8

 
4

 
3

Total

$786

 

$556

 

$353

 

$274


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.
 
Six months ended June 30
 
Three months ended June 30

2016

 
2015

 
2016

 
2015

Share-based plans

($41
)
 

($37
)
 

($18
)
 

($16
)
Deferred compensation
(5
)
 
(48
)
 
(21
)
 
10

Amortization of previously capitalized interest
(48
)
 
(49
)
 
(18
)
 
(20
)
Eliminations and other unallocated items
(198
)
 
(164
)
 
(69
)
 
(24
)
Sub-total
(292
)
 
(298
)
 
(126
)
 
(50
)
Pension
79

 
(209
)
 
34

 
(57
)
Postretirement
84

 
66

 
35

 
27

Pension and Postretirement
163

 
(143
)
 
69

 
(30
)
Total

($129
)
 

($441
)
 

($57
)
 

($80
)

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:
 
June 30
2016

 
December 31
2015

Commercial Airplanes

$56,571

 

$57,253

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
6,321

 
6,793

Network & Space Systems
6,271

 
6,307

Global Services & Support
4,120

 
4,567

Total Defense, Space & Security
16,712

 
17,667

Boeing Capital
3,073

 
3,492

Unallocated items, eliminations and other
13,253

 
15,996

Total

$89,609

 

$94,408


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.