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Segment and Revenue Information (Tables) | 6 Months Ended
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Jun. 30, 2024
Segment Reporting [Abstract] |
Schedule of Disaggregation of Revenue | BCA revenues by customer location consisted of the following:
(Dollars in millions) | Six months ended June 30 |  | Three months ended June 30
| 2024 |  | 2023 |  | 2024 |  | 2023
Revenue from contracts with customers: |  |  |  |  |  |  |
Europe | $1,547 |  |  | $3,393 |  |  | $777 |  |  | $2,038 |
Asia | 4,393 |  |  | 2,355 |  |  | 2,280 |  |  | 1,549 |
Middle East | 1,174 |  |  | 1,466 |  |  | 406 |  |  | 750 |
Other non-U.S. | 754 |  |  | 1,082 |  |  | 344 |  |  | 729 |
Total non-U.S. revenues | 7,868 |  |  | 8,296 |  |  | 3,807 |  |  | 5,066 |
United States | 3,158 |  |  | 7,175 |  |  | 2,173 |  |  | 3,740 |
Estimated potential concessions and other considerations to 737 MAX customers, net of insurance recoveries | (443) |  |  | 26 |  |  |  |  |  | 26 |
Total revenues from contracts with customers | 10,583 |  |  | 15,497 |  |  | 5,980 |  |  | 8,832 |
Intersegment revenues eliminated on consolidation | 73 |  |  | 47 |  |  | 23 |  |  | 8 |
Total segment revenues | $10,656 |  |  | $15,544 |  |  | $6,003 |  |  | $8,840 |
Revenue recognized on fixed-price contracts | 100 | % |  | 100 | % |  | 100 | % |  | 100 | %
Revenue recognized at a point in time | 99 | % |  | 99 | % |  | 99 | % |  | 99 | %
BDS revenues on contracts with customers, based on the customer's location, consisted of the following:
(Dollars in millions) | Six months ended June 30 |  | Three months ended June 30
| 2024 |  | 2023 |  | 2024 |  | 2023
Revenue from contracts with customers: |  |  |  |  |  |  |
U.S. customers | $9,963 |  |  | $10,338 |  |  | $4,519 |  |  | $5,028 |
Non-U.S. customers(1) | 3,008 |  |  | 2,368 |  |  | 1,502 |  |  | 1,139 |
Total segment revenue from contracts with customers | $12,971 |  |  | $12,706 |  |  | $6,021 |  |  | $6,167 |
Revenue recognized over time | 99 | % |  | 99 | % |  | 99 | % |  | 99 | %
Revenue recognized on fixed-price contracts | 55 | % |  | 59 | % |  | 52 | % |  | 57 | %
Revenue from the U.S. government(1) | 90 | % |  | 90 | % |  | 89 | % |  | 90 | %
(1)Includes revenues earned from foreign military sales through the U.S. government. BGS revenues consisted of the following:
(Dollars in millions) | Six months ended June 30 |  | Three months ended June 30
| 2024 |  | 2023 |  | 2024 |  | 2023
Revenue from contracts with customers: |  |  |  |  |  |  |
Commercial | $5,900 |  |  | $5,419 |  |  | $2,900 |  |  | $2,703 |
Government | 3,829 |  |  | 3,874 |  |  | 1,895 |  |  | 1,948 |
Total revenues from contracts with customers | 9,729 |  |  | 9,293 |  |  | 4,795 |  |  | 4,651 |
Intersegment revenues eliminated on consolidation | 205 |  |  | 173 |  |  | 94 |  |  | 95 |
Total segment revenues | $9,934 |  |  | $9,466 |  |  | $4,889 |  |  | $4,746 |
Revenue recognized at a point in time | 53 | % |  | 51 | % |  | 53 | % |  | 51 | %
Revenue recognized on fixed-price contracts | 87 | % |  | 87 | % |  | 87 | % |  | 87 | %
Revenue from the U.S. government(1) | 28 | % |  | 31 | % |  | 27 | % |  | 31 | %
(1)Includes revenues earned from foreign military sales through the U.S. government.
Schedule of Segment, Reconciliation of Other Items from Segments to Consolidated | Components of Unallocated items, eliminations and other (expense)/income are shown in the following table.
| Six months ended June 30 |  | Three months ended June 30
| 2024 |  | 2023 |  | 2024 |  | 2023
Share-based plans | $53 |  |  | ($38) |  |  | $43 |  |  | $14 |
Deferred compensation | (49) |  |  | (96) |  |  | (19) |  |  | (42) |
Amortization of previously capitalized interest | (46) |  |  | (47) |  |  | (23) |  |  | (24) |
Research and development expense, net | (188) |  |  | (149) |  |  | (99) |  |  | (73) |
Eliminations and other unallocated items | (716) |  |  | (466) |  |  | (536) |  |  | (211) |
Unallocated items, eliminations and other | ($946) |  |  | ($796) |  |  | ($634) |  |  | ($336) |
Components of Financial Accounting Standards and Cost Accounting Standards Adjustment | Components of FAS/CAS service cost adjustment are shown in the following table:
| Six months ended June 30 |  | Three months ended June 30
| 2024 |  | 2023 |  | 2024 |  | 2023
Pension FAS/CAS service cost adjustment | $460 |  |  | $445 |  |  | $230 |  |  | $222 |
Postretirement FAS/CAS service cost adjustment | 144 |  |  | 137 |  |  | 72 |  |  | 69 |
FAS/CAS service cost adjustment | $604 |  |  | $582 |  |  | $302 |  |  | $291 |
Reconciliation of Assets from Segment to Consolidated | Segment assets are summarized in the table below:
| June 30 2024 |  | December 31 2023
Commercial Airplanes | $83,478 |  |  | $77,047 |
Defense, Space & Security | 16,239 |  |  | 14,921 |
Global Services | 16,473 |  |  | 16,193 |
Unallocated items, eliminations and other | 26,530 |  |  | 28,851 |
Total | $142,720 |  |  | $137,012 |

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