Basis of Presentation (Unaudited) (Tables)

3 Months Ended

Mar. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Change in Accounting Estimate [Table Text Block]

The effect of aggregate net changes in contract estimates recognized using the cumulative catch-up method of accounting is as follows:



	Three Months Ended March 31
$ in millions, except per share data	2015		2014
Operating Income	$	187	$	197
Net Earnings ⁽¹⁾	122		128
Diluted earnings per share ⁽¹⁾	0.61		0.58

(1) Based on statutory tax rates

Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss are as follows:



$ in millions	March 31, 2015			December 31, 2014
Unamortized benefit plan costs, net of tax benefit of $3,336 as of March 31, 2015 and $3,395 as of December 31, 2014	$	(5,220	)	$	(5,316	)
Cumulative translation adjustment	(70		)	(41		)
Net unrealized gain on marketable securities and cash flow hedges, net of tax	—			1
Total accumulated other comprehensive loss	$	(5,290	)	$	(5,356	)

- Definition

Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.

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