Boeing 2014 Annual Report Download - page 119

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107
Unallocated Items, Eliminations and other
Unallocated items, eliminations and other 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. Components of Unallocated items, eliminations and other are shown
in the following table.
Years ended December 31, 2014 2013 2012
Share-based plans ($67) ($95) ($81)
Deferred compensation (44) (238) (75)
Amortization of previously capitalized interest (72) (69) (70)
Eliminations and other unallocated items (593) (859) (452)
Sub-total (776) (1,261) (678)
Pension (1,469) (1,374) (787)
Postretirement 82 60 (112)
Pension and Postretirement (1,387) (1,314) (899)
Total ($2,163) ($2,575) ($1,577)
Unallocated Pension and Other Postretirement Benefit Expense
Unallocated pension and other postretirement benefit expense represents the portion of pension and other
postretirement benefit costs that are not recognized by business segments for segment reporting purposes.
Through 2012, the business segments have been allocated pension and other postretirement benefit costs
using U.S. Government Cost Accounting Standards (CAS), which employ different actuarial assumptions
and accounting conventions than Generally Accepted Accounting Principles in the United States of America
(GAAP). Beginning in 2013, pension costs, comprising GAAP service and prior service costs, are allocated
to Commercial Airplanes. BDS continues to be allocated CAS pension costs which are allocable to
government contracts. Other postretirement benefit costs will continue to be allocated to business segments
based on CAS, which is generally based on benefits paid. Prior year allocations have not been adjusted.
Assets
Segment assets are summarized in the table below.
December 31, 2014 2013
Commercial Airplanes $55,149 $49,520
Defense, Space & Security:
Boeing Military Aircraft 7,232 5,872
Network & Space Systems 5,895 6,450
Global Services & Support 4,586 5,040
Total Defense, Space & Security 17,713 17,362
Boeing Capital 3,525 3,914
Unallocated items, eliminations and other 22,811 21,867
Total $99,198 $92,663
Assets included in Unallocated items, eliminations and other primarily consist of Cash and cash equivalents,
Short-term and other investments, Deferred tax assets, capitalized interest and assets held by SSG as
well as intercompany eliminations.