Segment and Revenue Information (Tables)

6 Months Ended

Jun. 30, 2022

Components of Unallocated items, eliminations and other (expense)/income are shown in the following table.


	Six months ended June 30		Three months ended June 30
	2022	2021	2022	2021
Share-based plans	($108)	($142)	($25)	($14)
Deferred compensation	166	(94)	124	(42)
Amortization of previously capitalized interest	(47)	(44)	(24)	(22)
Research and development expense, net	(118)	(85)	(66)	(43)


Eliminations and other unallocated items	(247)	(297)	(103)	(177)
Unallocated items, eliminations and other	($354)	($662)	($94)	($298)

Pension FAS/CAS service cost adjustment	$413	$384	$205	$191
Postretirement FAS/CAS service cost adjustment	154	154	79	77
FAS/CAS service cost adjustment	$567	$538	$284	$268

Segment assets are summarized in the table below:


	June 30 2022	December 31 2021
Commercial Airplanes	$76,860	$75,863
Defense, Space & Security	15,491	14,974
Global Services	16,347	16,397
Boeing Capital	1,628	1,735
Unallocated items, eliminations and other	25,153	29,583
Total	$135,479	$138,552

BCA revenues by customer location consist of the following:


(Dollars in millions)	Six months ended June 30				Three months ended June 30
	2022		2021		2022		2021
Revenue from contracts with customers:
Europe	$2,233		$1,553		$1,208		$680


Latin America and Caribbean	1,136		868		308		337
Asia	2,025		1,772		1,297		1,409
Middle East	1,088		513		770		384
Other non-U.S.	568		131		387		86
Total non-U.S. revenues	7,050		4,837		3,970		2,896
United States	3,314		5,418		2,212		3,065
Estimated potential concessions and other considerations to 737 MAX customers, net	(17)		8		17		38
Total revenues from contracts with customers	10,347		10,263		6,199		5,999
Intersegment revenues eliminated on consolidation	33		21		20		16
Total segment revenues	$10,380		$10,284		$6,219		$6,015

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)	Six months ended June 30				Three months ended June 30
	2022		2021		2022		2021
Revenue from contracts with customers:
U.S. customers	$8,782		$10,631		$4,634		$5,111
Non-U.S. customers(1)	2,892		3,430		1,557		1,765
Total segment revenue from contracts with customers	$11,674		$14,061		$6,191		$6,876

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

Revenue recognized on fixed-price contracts	62	%	69	%	61	%	68	%

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
	2022		2021		2022		2021
Revenue from contracts with customers:
Commercial	$4,637		$3,431		$2,361		$1,806
Government	3,810		4,272		1,842		2,202
Total revenues from contracts with customers	8,447		7,703		4,203		4,008
Intersegment revenues eliminated on consolidation	165		113		95		59
Total segment revenues	$8,612		$7,816		$4,298		$4,067

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

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

Revenue from the U.S. government(1)	34	%	42	%	33	%	41	%

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