Segment and Revenue Information (Tables)

3 Months Ended

Mar. 31, 2024

Segment Reporting [Abstract]

Schedule of Disaggregation of Revenue

BCA revenues by customer location consisted of the following:

(Dollars in millions)	Three months ended March 31
	2024		2023
Revenue from contracts with customers:
Europe	$770		$1,355
Asia	2,113		806
Middle East	768		716
Other non-U.S.	410		353
Total non-U.S. revenues	4,061		3,230
United States	985		3,435
Estimated potential concessions and other considerations to 737 MAX customers, net of insurance recoveries	(443)
Total revenues from contracts with customers	4,603		6,665
Intersegment revenues eliminated on consolidation	50		39
Total segment revenues	$4,653		$6,704
Revenue recognized on fixed-price contracts	100	%	100	%
Revenue recognized at a point in time	99	%	100	%

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

(Dollars in millions)	Three months ended March 31
	2024		2023
Revenue from contracts with customers:
U.S. customers	$5,444		$5,310
Non-U.S. customers(1)	1,506		1,229
Total segment revenue from contracts with customers	$6,950		$6,539
Revenue recognized over time	99	%	99	%
Revenue recognized on fixed-price contracts	58	%	61	%
Revenue from the U.S. government(1)	91	%	91	%

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

BGS revenues consisted of the following:

(Dollars in millions)	Three months ended March 31
	2024		2023
Revenue from contracts with customers:
Commercial	$3,000		$2,716
Government	1,934		1,926
Total revenues from contracts with customers	4,934		4,642
Intersegment revenues eliminated on consolidation	111		78
Total segment revenues	$5,045		$4,720
Revenue recognized at a point in time	54	%	51	%
Revenue recognized on fixed-price contracts	87	%	87	%
Revenue from the U.S. government(1)	29	%	36	%

(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.

	Three months ended March 31
	2024	2023
Share-based plans	$10	($52)
Deferred compensation	(30)	(54)
Amortization of previously capitalized interest	(23)	(23)
Research and development expense, net	(89)	(76)
Eliminations and other unallocated items	(180)	(255)
Unallocated items, eliminations and other	($312)	($460)

Components of Financial Accounting Standards and Cost Accounting Standards Adjustment

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

	Three months ended March 31
	2024	2023
Pension FAS/CAS service cost adjustment	$230	$223
Postretirement FAS/CAS service cost adjustment	72	68
FAS/CAS service cost adjustment	$302	$291

Reconciliation of Assets from Segment to Consolidated

Segment assets are summarized in the table below:

	March 31 2024	December 31 2023
Commercial Airplanes	$80,811	$77,047
Defense, Space & Security	16,046	14,921
Global Services	16,365	16,193
Unallocated items, eliminations and other	21,262	28,851
Total	$134,484	$137,012