Segment and Revenue Information (Tables)

9 Months Ended

Sep. 30, 2020

Components of Unallocated items, eliminations and other are shown in the following table.


	Nine months ended September 30		Three months ended September 30
	2020	2019	2020	2019
Share-based plans	($80)	($57)	($37)	($21)
Deferred compensation	34	(154)	(39)	(25)
Amortization of previously capitalized interest	(69)	(68)	(19)	(23)
Research and development expense, net	(160)	(283)	(44)	(100)
Customer financing impairment		(250)
Litigation		(109)
Eliminations and other unallocated items	(690)	(810)	(175)	(352)
Unallocated items, eliminations and other	($965)	($1,731)	($314)	($521)

Pension FAS/CAS service cost adjustment	$773	$823	$260	$274
Postretirement FAS/CAS service cost adjustment	282	270	93	90
FAS/CAS service cost adjustment	$1,055	$1,093	$353	$364

Segment assets are summarized in the table below:


	September 30 2020	December 31 2019
Commercial Airplanes	$83,187	$73,995
Defense, Space & Security	15,723	15,757
Global Services	18,381	18,605
Boeing Capital	2,053	2,269
Unallocated items, eliminations and other	41,917	22,999
Total	$161,261	$133,625

BCA revenues by customer location consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2020		2019		2020		2019
Revenue from contracts with customers:
Europe	$3,595		$3,944		$1,293		$1,260


Asia	1,964		10,225		500		2,691
Middle East	556		2,926				1,121
Other	465		2,533		12		166
Total non-U.S. revenues	6,580		19,628		1,805		5,238
United States	5,190		10,591		1,633		3,004
Estimated potential concessions and other considerations to 737 MAX customers, net	(370)		(5,610)		151
Total revenues from contracts with customers	11,400		24,609		3,589		8,242
Intersegment revenues eliminated on consolidation	34		184		7		7
Total segment revenues	$11,434		$24,793		$3,596		$8,249

Revenue recognized on fixed-price contracts	100	%	100	%	100	%	100	%

Revenue recognized at a point in time	100	%	100	%	100	%	100	%

BDS revenues on contracts with customers, based on the customer's location, consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2020		2019		2020		2019
Revenue from contracts with customers:
U.S. customers	$14,465		$15,141		$5,312		$5,422
Non U.S. customers(1)	5,013		5,027		1,536		1,580
Total segment revenue from contracts with customers	$19,478		$20,168		$6,848		$7,002

Revenue recognized over time	99	%	98	%	99	%	97	%

Revenue recognized on fixed-price contracts	68	%	69	%	69	%	70	%

Revenue from the U.S. government(1)	89	%	89	%	90	%	90	%

(1)Includes revenues earned from foreign military sales through the U.S. government.

BGS revenues consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2020		2019		2020		2019
Revenue from contracts with customers:
Commercial	$5,382		$7,621		$1,488		$2,510
Government	6,241		6,075		2,142		2,101
Total revenues from contracts with customers	11,623		13,696		3,630		4,611
Intersegment revenues eliminated on consolidation	187		124		64		47
Total segment revenues	$11,810		$13,820		$3,694		$4,658

Revenue recognized at a point in time	47	%	56	%	42	%	54	%

Revenue recognized on fixed-price contracts	88	%	89	%	87	%	90	%

Revenue from the U.S. government(1)	41	%	33	%	45	%	35	%

(1)Includes revenues earned from foreign military sales through the U.S. government.