Business Segment Data

9 Months Ended

Sep. 30, 2011

Business Segment Data [Abstract]

Business Segment Data

Note 16 – Business Segment Data

Effective January 1, 2011, certain programs and assets were realigned within BDS segments. Business segment data for all periods presented have been adjusted to reflect the realignment.

Our primary profitability measurements to review a segment's operating results are earnings from operations and operating margins. See page 5 for a Summary of Business Segment Data, which is an integral part of this note.

Intersegment revenues, eliminated in Unallocated items and eliminations, are shown in the following table.

	Nine months ended September 30				Three months ended September 30
	2011		2010		2011		2010
Commercial Airplanes	$	572	$	396	$	204	$	186
Boeing Capital Corporation		49		59		15		26
Total	$	621	$	455	$	219	$	212

Unallocated items and eliminations includes costs not attributable to business segments as well as intercompany profit eliminations. This includes unallocated pension and other postretirement expense which represents the difference between costs recognized under Generally Accepted Accounting Principles in the United States of America in the consolidated financial statements and federal cost accounting standards required to be utilized by our business segments for U.S. government contracting purposes. The most significant items not allocated to segments are shown in the following table.

	Nine months ended September 30						Three months ended September 30
	2011			2010			2011			2010
Share-based plans	$	(63	)	$	(112	)	$	(19	)	$	(22	)
Deferred compensation		4			(84	)		64			(47	)
Pension		(216	)		64			(58	)		21
Postretirement		(208	)		(36	)		(175	)		(12	)
Capitalized interest		(39	)		(41	)		(8	)		(13	)
Eliminations and other		(182	)		(253	)		(110	)		(154	)
Total	$	(704	)	$	(462	)	$	(306	)	$	(227	)

Segment assets and liabilities are summarized in the following tables.

Assets	September 30 2011		December 31 2010
Commercial Airplanes	$	33,819	$	28,341
Boeing Defense, Space & Security:
Boeing Military Aircraft		8,029		6,725
Network & Space Systems		7,302		7,456
Global Services & Support		3,748		3,691
Total Boeing Defense, Space & Security		19,079		17,872
Boeing Capital Corporation		4,947		5,561
Other segment		918		779
Unallocated items and eliminations		15,400		16,012
Total	$	74,163	$	68,565
Liabilities	September 30 2011		December 31 2010
Commercial Airplanes	$	19,995	$	19,663
Boeing Defense, Space & Security:
Boeing Military Aircraft		3,858		4,028
Network & Space Systems		1,085		953
Global Services & Support		1,533		1,579
Total Boeing Defense, Space & Security		6,476		6,560
Boeing Capital Corporation		3,742		3,861
Other segment		885		937
Unallocated items and eliminations		37,004		34,682
Total	$	68,102	$	65,703