Segment and Revenue Information (Tables)

9 Months Ended

Sep. 30, 2021

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


	Nine months ended September 30		Three months ended September 30
	2021	2020	2021	2020
Share-based plans	($171)	($80)	($29)	($37)
Deferred compensation	(86)	34	8	(39)
Amortization of previously capitalized interest	(66)	(69)	(22)	(19)
Research and development expense, net	(144)	(160)	(59)	(44)


Eliminations and other unallocated items	(565)	(690)	(268)	(175)
Unallocated items, eliminations and other	($1,032)	($965)	($370)	($314)

Pension FAS/CAS service cost adjustment	$576	$773	$192	$260
Postretirement FAS/CAS service cost adjustment	232	282	78	93
FAS/CAS service cost adjustment	$808	$1,055	$270	$353

Segment assets are summarized in the table below:


	September 30 2021	December 31 2020
Commercial Airplanes	$78,906	$77,973
Defense, Space & Security	15,748	14,256
Global Services	16,839	17,399
Boeing Capital	1,797	1,978
Unallocated items, eliminations and other	33,556	40,530
Total	$146,846	$152,136

BCA revenues by customer location consist of the following:


(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2021		2020		2021		2020
Revenue from contracts with customers:
Europe	$2,776		$3,595		$1,223		$1,293


Asia	1,958		1,964		186		500
Middle East	719		556		206
Other	1,219		465		220		12
Total non-U.S. revenues	6,672		6,580		1,835		1,805
United States	8,012		5,190		2,594		1,633
Estimated potential concessions and other considerations to 737 MAX customers, net	1		(370)		(7)		151
Total revenues from contracts with customers	14,685		11,400		4,422		3,589
Intersegment revenues eliminated on consolidation	58		34		37		7
Total segment revenues	$14,743		$11,434		$4,459		$3,596

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

Revenue recognized at a point in time	100	%	100	%	99	%	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
	2021		2020		2021		2020
Revenue from contracts with customers:
U.S. customers	$15,464		$14,465		$4,833		$5,312
Non U.S. customers(1)	5,214		5,013		1,784		1,536
Total segment revenue from contracts with customers	$20,678		$19,478		$6,617		$6,848

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

Revenue recognized on fixed-price contracts	68	%	68	%	67	%	69	%

Revenue from the U.S. government(1)	89	%	89	%	89	%	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
	2021		2020		2021		2020
Revenue from contracts with customers:
Commercial	$5,392		$5,382		$1,961		$1,488
Government	6,465		6,241		2,193		2,142
Total revenues from contracts with customers	11,857		11,623		4,154		3,630
Intersegment revenues eliminated on consolidation	180		187		67		64
Total segment revenues	$12,037		$11,810		$4,221		$3,694

Revenue recognized at a point in time	45	%	47	%	46	%	42	%

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

Revenue from the U.S. government(1)	41	%	41	%	40	%	45	%

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