Our operational performance is reviewed and managed on a geographic basis. We report the following regions, which are our operating segments, as separate and distinct reporting segments: North America, MENA/Asia Pacific, Europe/SSA/Russia, and Latin America. Financial information by segment is summarized below. Revenues are attributable to countries based on the ultimate destination of the sale of products or performance of services. The accounting policies of the segments are the same as those described in the summary of significant accounting policies.



	Three Months Ended September 30, 2014
(Dollars in millions)	Net Operating Revenues		Income from Operations			Depreciation and Amortization
North America	$	1,814	$	286		$	108
MENA/Asia Pacific ^(a)	808		61			98
Europe/SSA/Russia	644		139			54
Latin America	611		89			61
	3,877		575			321
Corporate and Research and Development			(117		)	6
Goodwill Impairment			4
Restructuring Charges ^(b)			(154		)
Gain on Sale of Business			38
Other Items ^(c)			(28		)
Total	$	3,877	$	318		$	327



	Three Months Ended September 30, 2013
(Dollars in millions)	Net Operating Revenues		Income from Operations			Depreciation and Amortization
North America	$	1,597	$	215		$	108
MENA/Asia Pacific	819		(38		)	101
Europe/SSA/Russia	691		103			69
Latin America	713		115			71
	3,820		395			349
Corporate and Research and Development			(110		)	3
Other Items ^(d)			(46		)
Total	$	3,820	$	239		$	352

(a)

During the three months ended September 30, 2014, we recognized estimated project losses of $10 million related to our long-term early production facility construction contracts in Iraq accounted for under the percentage-of-completion method. As of September 30, 2014, our project estimates include $27 million of claims revenue and $35 million of back charges. Claims revenue of $6 million was recognized during three months ended September 30, 2014.


(b)	For the three months ended September 30, 2014, we recognized restructuring charges of $154 million: $15 million in North America, $116 million in MENA/Asia Pacific, $10 million in Europe/SSA/Russia, and $13 million in Latin America.


(c)	The three months ended September 30, 2014 includes professional fees of $24 million related to the divestiture of our non-core businesses, restatement related litigation and the settlement of the U.S. government investigations and other charges of $4 million.


(d)	The three months ended September 30, 2013 includes severance, exit and other charges of $38 million (which includes $20 million of severance and $18 million in legal, professional and other fees incurred primarily in conjunction with our prior investigations) and income tax restatement and material weakness remediation expense of $8 million.



	Nine Months Ended September 30, 2014
(Dollars in millions)	Net Operating Revenues		Income from Operations			Depreciation and Amortization
North America	$	5,083	$	722		$	322
MENA/Asia Pacific ^(a)	2,343		121			303
Europe/SSA/Russia	2,058		317			202
Latin America	1,700		247			189
	11,184		1,407			1,016
Corporate and Research and Development			(353		)	17
Long-Lived Assets Impairment			(143		)
Goodwill Impairment			(121		)
Restructuring Charges ^(b)			(283		)
Gain on Sale of Business			38
Other Items ^(c)			(72		)
Total	$	11,184	$	473		$	1,033



	Nine Months Ended September 30, 2013
(Dollars in millions)	Net Operating Revenues		Income from Operations			Depreciation and Amortization
North America	$	4,818	$	606		$	318
MENA/Asia Pacific	2,523		49			292
Europe/SSA/Russia	2,005		251			208
Latin America	2,179		303			207
	11,525		1,209			1,025
Corporate and Research and Development			(345		)	14
U.S. Government Investigation Loss			(153		)
Gain on Sale of Businesses			8
Other Items ^(d)			(146		)
Total	$	11,525	$	573		$	1,039

(a)

During the nine months ended September 30, 2014, we recognized estimated project losses of $38 million related to our long-term early production facility construction contracts in Iraq accounted for under the percentage-of-completion method. Total estimated losses on these projects were $345 million at September 30, 2014. As of September 30, 2014, our project estimates include $27 million of claims revenue and $35 million of back charges.


(b)	For the nine months ended September 30, 2014, we recognized restructuring charges of $283 million: $44 million in North America, $135 million in MENA/Asia Pacific, $37 million in Europe/SSA/Russia, $37 million in Latin America and $30 million in Corporate and Research and Development.


(c)	The nine months ended September 30, 2014 includes professional fees of $64 million related to the divestiture of our non-core businesses, restatement related litigation, the settlement of the U.S. government investigations, and our 2014 redomestication from Switzerland to Ireland and other charges of $8 million.


(d)	The nine months ended September 30, 2013 includes severance, exit and other charges of $111 million (which includes $64 million of severance and $47 million in legal, professional and other fees incurred primarily in conjunction with our prior investigations) and income tax restatement and material weakness remediation expenses of $35 million.