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Segment Information
 6 Months Ended
Jun. 30, 2017
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.
In November 2016, we announced plans for the formation of Boeing Global Services (BGS), which brings together certain Commercial Aviation Services businesses, currently included in BCA, and certain BDS businesses (primarily those currently included in the Global Services & Support segment). Boeing Global Services became operational on July 1, 2017. Beginning in the third quarter of 2017, we expect to have discrete financial information and plan to report results using the new segment structure of four principal segments: BCA, BDS, BGS, and BCC.
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
 
2017

 
2016

 
2017

 
2016

Commercial Airplanes

$959

 

$777

 

$362

 

$349

Boeing Capital
10

 
9

 
5

 
4

Total

$969

 

$786

 

$367

 

$353


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

2017

 
2016

 
2017

 
2016

Share-based plans

($46
)
 

($41
)
 

($25
)
 

($18
)
Deferred compensation
(96
)
 
(5
)
 
(46
)
 
(21
)
Amortization of previously capitalized interest
(51
)
 
(48
)
 
(20
)
 
(18
)
Eliminations and other unallocated items
(359
)
 
(198
)
 
(179
)
 
(69
)
Sub-total
(552
)
 
(292
)
 
(270
)
 
(126
)
Pension
533

 
79

 
278

 
34

Postretirement
105

 
84

 
45

 
35

Pension and Postretirement
638

 
163

 
323

 
69

Total

$86

 

($129
)
 

$53

 

($57
)

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 BCA. 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
2017

 
December 31
2016

Commercial Airplanes

$55,357

 

$55,527

Defense, Space & Security:
 
 
 
Boeing Military Aircraft
6,815

 
6,698

Network & Space Systems
6,348

 
6,113

Global Services & Support
4,428

 
4,020

Total Defense, Space & Security
17,591

 
16,831

Boeing Capital
3,903

 
4,139

Unallocated items, eliminations and other
13,185

 
13,500

Total

$90,036

 

$89,997


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 centrally as well as intercompany eliminations.