Segment Information

6 Months Ended

Jun. 30, 2012

Segment Reporting Information, Additional Information [Abstract]

Segment Reporting Disclosure

Segment Information

Effective January 1, 2012, certain programs were realigned among 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.

	Six months ended June 30				Three months ended June 30
	2012		2011		2012		2011
Commercial Airplanes		$344		$368		$216		$179
Boeing Capital	27		34		15		18
Total		$371		$402		$231		$197

Unallocated items and eliminations includes costs not attributable to business segments as well as intercompany profit eliminations. We generally allocate costs to business segments based on the U.S. federal cost accounting standards. Unallocated pension and other postretirement expense 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 certain business segments for U.S. government contracting purposes. Components of Unallocated items and eliminations are shown in the following table.

	Six months ended June 30						Three months ended June 30
	2012			2011			2012			2011
Share-based plans		($41	)		($44	)		($19	)		($22	)
Deferred compensation	(34		)	(60		)	2			(10		)
Pension	(404		)	(158		)	(215		)	(63		)
Postretirement	(49		)	(33		)	(30		)	(14		)
Capitalized interest	(37		)	(31		)	(16		)	(16		)
Eliminations and other	(39		)	(72		)	(114		)	(63		)
Total		($604	)		($398	)		($392	)		($188	)

Segment assets and liabilities are summarized in the following tables:

Assets	June 30 2012		December 31 2011
Commercial Airplanes	$	39,116	$	35,458
Defense, Space & Security:
Boeing Military Aircraft	6,622		7,390
Network & Space Systems	6,848		7,018
Global Services & Support	3,518		3,582
Total Defense, Space & Security	16,988		17,990
Boeing Capital	4,226		4,626
Other segment	1,172		1,112
Unallocated items and eliminations	20,093		20,800
Total	$	81,595	$	79,986

Liabilities	June 30 2012		December 31 2011
Commercial Airplanes	$	22,214	$	21,757
Defense, Space & Security:
Boeing Military Aircraft	2,809		3,050
Network & Space Systems	883		1,096
Global Services & Support	1,709		1,612
Total Defense, Space & Security	5,401		5,758
Boeing Capital	2,824		3,719
Other segment	896		969
Unallocated items and eliminations	44,368		44,175
Total	$	75,703	$	76,378