Segment Information

9 Months Ended

Sep. 30, 2012

Segment Reporting [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.

	Nine months ended September 30				Three months ended September 30
	2012		2011		2012		2011
Commercial Airplanes		$624		$572		$280		$204
Boeing Capital	38		49		11		15
Total		$662		$621		$291		$219

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.

	Nine months ended September 30						Three months ended September 30
	2012			2011			2012			2011
Share-based plans		($64	)		($63	)		($23	)		($19	)
Deferred compensation	(49		)	4			(15		)	64
Pension	(608		)	(216		)	(204		)	(58		)
Postretirement	(79		)	(208		)	(30		)	(175		)
Capitalized interest	(53		)	(39		)	(16		)	(8		)
Eliminations and other	(126		)	(182		)	(87		)	(110		)
Total		($979	)		($704	)		($375	)		($306	)

Segment assets and liabilities are summarized in the following tables:

Assets	September 30 2012		December 31 2011
Commercial Airplanes		$40,872		$35,458
Defense, Space & Security:
Boeing Military Aircraft	6,317		7,390
Network & Space Systems	6,735		7,018
Global Services & Support	3,538		3,582
Total Defense, Space & Security	16,590		17,990
Boeing Capital	4,155		4,626
Other segment	1,168		1,112
Unallocated items and eliminations	20,869		20,800
Total		$83,654		$79,986

Liabilities	September 30 2012		December 31 2011
Commercial Airplanes		$23,022		$21,757
Defense, Space & Security:
Boeing Military Aircraft	2,715		3,050
Network & Space Systems	846		1,096
Global Services & Support	1,775		1,612
Total Defense, Space & Security	5,336		5,758
Boeing Capital	2,789		3,719
Other segment	879		969
Unallocated items and eliminations	43,946		44,175
Total		$75,972		$76,378