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SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2021
Accounting Policies [Abstract] |
Schedule of Average Warranty Period by Segment | Our standard warranties start from the shipment, delivery or customer acceptance date and continue as follows:
Segment |  | Average Warranty Period
Integrated Mission Systems |  | One to three years
Space & Airborne Systems |  | One to three years
Communication Systems |  | One to five years
Aviation Systems |  | One to two years
Schedule of Net Estimated at Completion ("EAC") Adjustments | Net EAC adjustments had the following impact to earnings for the periods presented:
| Fiscal Years Ended |  | Two Quarters Ended |  | Fiscal Year Ended
(In millions, except per share amounts) | December 31, 2021 |  | January 1, 2021 |  | January 3, 2020 |  | June 28, 2019
Net EAC adjustments, before income taxes | $ | 304 |  |  | $ | 400 |  |  | $ | 137 |  |  | $ | 17 |
Net EAC adjustments, net of income taxes | 228 |  |  | 300 |  |  | 103 |  |  | 13 |
Net EAC adjustments, net of income taxes, per diluted share | 1.12 |  |  | 1.39 |  |  | 0.46 |  |  | 0.10 |

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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=124437754&loc=d3e777-108305 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=124431687&loc=d3e22595-107794 + Details
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