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Unbilled Receivables, Net
 12 Months Ended
Dec. 31, 2019
Unbilled Receivables, Net [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
5. UNBILLED RECEIVABLES, NET
Unbilled receivables, net represent revenue recognized under the cost-to-cost method that exceeds amounts billed to customers. Substantially all unbilled receivables at December 31, 2019 are expected to be billed and collected in 2020. Progress and performance-based payments are reflected as an offset to the related unbilled receivable balances.
Unbilled receivables consisted of the following:
 
 
December 31
$ in millions
 
2019
 
2018
Due from U.S. government (1)
 
 
 
 
Unbilled receivables
 
$
17,347

 
$
16,823

Progress and performance-based payments received
 
(12,838
)
 
(12,539
)
Total due from U.S. government
 
4,509

 
4,284

Due from international and other customers
 
 
 
 
Unbilled receivables
 
4,063

 
3,811

Progress and performance-based payments received
 
(3,193
)
 
(3,030
)
Total due from international and other customers
 
870

 
781

Unbilled receivables, net of progress and performance-based payments received
 
5,379

 
5,065

Allowance for doubtful accounts
 
(45
)
 
(39
)
Unbilled receivables, net
 
$
5,334

 
$
5,026

(1) 
Includes unbilled receivables due from the U.S. government associated with FMS sales. For FMS, we contract with and are paid by the U.S. government.