Segment and Revenue Information (Tables)

6 Months Ended

Jun. 30, 2021

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


	Six months ended June 30		Three months ended June 30
	2021	2020	2021	2020
Share-based plans	($142)	($43)	($14)	($25)
Deferred compensation	(94)	73	(42)	(120)
Amortization of previously capitalized interest	(44)	(50)	(22)	(27)
Research and development expense, net	(85)	(116)	(43)	(62)


Eliminations and other unallocated items	(297)	(515)	(177)	(244)
Unallocated items, eliminations and other	($662)	($651)	($298)	($478)

Pension FAS/CAS service cost adjustment	$384	$513	$191	$258
Postretirement FAS/CAS service cost adjustment	154	189	77	97
FAS/CAS service cost adjustment	$538	$702	$268	$355

Segment assets are summarized in the table below:


	June 30 2021	December 31 2020
Commercial Airplanes	$78,523	$77,973
Defense, Space & Security	15,479	14,256
Global Services	16,974	17,399
Boeing Capital	1,878	1,978
Unallocated items, eliminations and other	36,081	40,530
Total	$148,935	$152,136

BCA revenues by customer location consist of the following:


(Dollars in millions)	Six months ended June 30				Three months ended June 30
	2021		2020		2021		2020
Revenue from contracts with customers:
Europe	$1,553		$2,302		$680		$332


Asia	1,772		1,464		1,409		305
Middle East	513		556		384		7
Other	999		453		423		142
Total non-U.S. revenues	4,837		4,775		2,896		786
United States	5,418		3,557		3,065		1,383
Estimated potential concessions and other considerations to 737 MAX customers, net	8		(521)		38		(551)
Total revenues from contracts with customers	10,263		7,811		5,999		1,618
Intersegment revenues eliminated on consolidation	21		27		16		15
Total segment revenues	$10,284		$7,838		$6,015		$1,633

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

Revenue recognized at a point in time	100	%	99	%	100	%	99	%

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


(Dollars in millions)	Six months ended June 30				Three months ended June 30
	2021		2020		2021		2020
Revenue from contracts with customers:
U.S. customers	$10,631		$9,153		$5,111		$4,837
Non U.S. customers(1)	3,430		3,477		1,765		1,751
Total segment revenue from contracts with customers	$14,061		$12,630		$6,876		$6,588

Revenue recognized over time	99	%	99	%	99	%	99	%

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

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

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

BGS revenues consist of the following:


(Dollars in millions)	Six months ended June 30				Three months ended June 30
	2021		2020		2021		2020
Revenue from contracts with customers:
Commercial	$3,431		$3,894		$1,806		$1,371
Government	4,272		4,099		2,202		2,066
Total revenues from contracts with customers	7,703		7,993		4,008		3,437
Intersegment revenues eliminated on consolidation	113		123		59		51
Total segment revenues	$7,816		$8,116		$4,067		$3,488

Revenue recognized at a point in time	44	%	49	%	45	%	41	%

Revenue recognized on fixed-price contracts	87	%	88	%	86	%	86	%

Revenue from the U.S. government(1)	42	%	40	%	41	%	46	%

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