Contracts in Process (Tables)

12 Months Ended

Dec. 31, 2018

The components of contracts in process are presented in the table below. The unbilled contract receivables, inventoried contract costs and unliquidated progress payments principally relate to contracts with the U.S. Government and prime contractors or subcontractors of the U.S. Government.



	December 31, 2017
	(in millions)
Unbilled contract receivables, gross	$	1,874
Unliquidated progress payments	(761		)
Unbilled contract receivables, net	1,113
Inventoried contract costs, gross	891
Unliquidated progress payments	(71		)
Inventoried contract costs, net	820
Total contracts in process	$	1,933

General and Administrative, Independent Research and Development and Bid and Proposal Costs

The table below presents a summary of G&A, IRAD and B&P costs included in inventoried contract costs and the changes to them, including amounts charged to operating costs and expenses by the Company’s U.S. Government contractor businesses for the periods presented.



	Year Ended December 31,
	2017			2016
	(in millions)
Amounts included in inventoried contract costs at beginning of the year	$	173		$	137
Contract costs incurred:
IRAD and B&P	333			304
Other G&A	842			749
Total	1,175			1,053
Amounts charged to operating costs and expenses	(1,179		)	(1,017		)
Amounts included in inventoried contract costs at end of the year	$	169		$	173