Segment and Revenue Information (Tables)

9 Months Ended

Sep. 30, 2023

Segment Reporting [Abstract]

Schedule of Disaggregation of Revenue

BCA revenues by customer location consisted of the following:

(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2023		2022		2023		2022
Revenue from contracts with customers:
Europe	$4,443		$2,869		$1,050		$615
Latin America and Caribbean	629		1,586		425		450
Asia	3,978		3,318		1,623		1,291
Middle East	2,723		1,297		1,257		209
Other non-U.S.	1,090		918		212		350
Total non-U.S. revenues	12,863		9,988		4,567		2,915
United States	10,435		6,680		3,260		3,317
Estimated potential concessions and other considerations to 737 MAX customers, net	54		16		28		33
Total revenues from contracts with customers	23,352		16,684		7,855		6,265
Intersegment revenues eliminated on consolidation	68		71		21		38
Total segment revenues	$23,420		$16,755		$7,876		$6,303
Revenue recognized on fixed-price contracts	100	%	100	%	100	%	100	%
Revenue recognized at a point in time	99	%	99	%	99	%	99	%

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

(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2023		2022		2023		2022
Revenue from contracts with customers:
U.S. customers	$14,686		$12,493		$4,348		$3,711
Non-U.S. customers(1)	3,501		4,488		1,133		1,596
Total segment revenue from contracts with customers	$18,187		$16,981		$5,481		$5,307
Revenue recognized over time	99	%	99	%	99	%	99	%
Revenue recognized on fixed-price contracts	57	%	60	%	54	%	54	%
Revenue from the U.S. government(1)	91	%	90	%	94	%	91	%

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

BGS revenues consisted of the following:

(Dollars in millions)	Nine months ended September 30				Three months ended September 30
	2023		2022		2023		2022
Revenue from contracts with customers:
Commercial	$8,218		$7,111		$2,799		$2,474
Government	5,793		5,692		1,919		1,882
Total revenues from contracts with customers	14,011		12,803		4,718		4,356
Intersegment revenues eliminated on consolidation	267		241		94		76
Total segment revenues	$14,278		$13,044		$4,812		$4,432
Revenue recognized at a point in time	51	%	50	%	52	%	51	%
Revenue recognized on fixed-price contracts	87	%	88	%	88	%	88	%
Revenue from the U.S. government(1)	31	%	33	%	30	%	32	%

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

Schedule of Segment, Reconciliation of Other Items from Segments to Consolidated

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

	Nine months ended September 30		Three months ended September 30
	2023	2022	2023	2022
Share-based plans	($33)	($64)	$5	$44
Deferred compensation	(71)	204	25	38
Amortization of previously capitalized interest	(71)	(71)	(24)	(24)
Research and development expense, net	(222)	(161)	(73)	(43)
Eliminations and other unallocated items	(670)	(627)	(204)	(399)
Unallocated items, eliminations and other	($1,067)	($719)	($271)	($384)

Components of Financial Accounting Standards and Cost Accounting Standards Adjustment

Components of FAS/CAS service cost adjustment are shown in the following table:

	Nine months ended September 30		Three months ended September 30
	2023	2022	2023	2022
Pension FAS/CAS service cost adjustment	$663	$621	$218	$208
Postretirement FAS/CAS service cost adjustment	200	225	63	71
FAS/CAS service cost adjustment	$863	$846	$281	$279

Reconciliation of Assets from Segment to Consolidated

Segment assets are summarized in the table below:

	September 30 2023	December 31 2022
Commercial Airplanes	$77,083	$76,825
Defense, Space & Security	15,232	14,426
Global Services	16,206	16,149
Unallocated items, eliminations and other	25,760	29,700
Total	$134,281	$137,100