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Percentage-Of-Completion Contracts
 3 Months Ended
Mar. 31, 2015
Contractors [Abstract]  
Percentage-of-Completion Contracts
Costs and Estimated Earnings in Excess of Billings on Uncompleted Contracts and Billings in Excess of Costs and Estimated Earnings on Uncompleted Contracts
Our CIE balances by business segment are as follows:
 
March 31,
 
December 31,
Dollars in millions
2015
 
2014
Technology & Consulting
$
34

 
$
38

Engineering & Construction
287

 
357

Government Services
74

 
73

Subtotal
395

 
468

Non-strategic Business
30

 
22

Total
$
425

 
$
490


Our BIE balances by business segment are as follows:
 
March 31,
 
December 31,
Dollars in millions
2015
 
2014
Technology & Consulting
$
64

 
$
56

Engineering & Construction
221

 
212

Government Services
99

 
93

Subtotal
384

 
361

Non-strategic Business
121

 
170

Total
$
505

 
$
531


Unapproved change orders and claims

The amounts of unapproved change orders and claims included in determining the profit or loss on contracts are as follows:
Dollars in millions
2015
 
2014
Amounts included in project estimates-at-completion at January 1,
$
31

 
$
115

Changes in estimates-at-completion
11

 
(20
)
Approved
(3
)
 
(30
)
Amounts included in project estimates-at-completion at March 31,
$
39

 
$
65

 
 
 
 
Amounts recorded in revenues on a percentage-of-completion basis at March 31,
$
37

 
$
50


The table above excludes unapproved change orders and claims related to our unconsolidated affiliates. Our proportionate share of unapproved change orders and claims on a percentage-of-complete basis was $77 million as of March 31, 2015 and $79 million as of March 31, 2014 on a project in our E&C business segment.

Liquidated damages

Some of our engineering and construction contracts have schedule dates and performance obligations that if not met could subject us to penalties for liquidated damages. These generally relate to specified activities that must be completed by a set contractual date or by achievement of a specified level of output or throughput. Each contract defines the conditions under which a customer may make a claim for liquidated damages. However, in some instances, liquidated damages are not asserted by the customer, but the potential to do so is used in negotiating or settling claims and closing out the contract.

It is possible that liquidated damages related to several projects totaling $7 million at March 31, 2015 and $12 million at December 31, 2014, respectively, (including amounts related to our share of unconsolidated subsidiaries), could be incurred if the projects are completed as currently forecasted. However, based upon our evaluation of our performance we have concluded these liquidated damages are not probable; therefore, they have not been recognized.
Advances

We may receive customer advances in the normal course of business, most of which are applied to invoices usually within one to three months. In addition, we may hold advances from customers to assist us in financing project activities, including subcontractor costs. As of March 31, 2015 and December 31, 2014, there were no finance-related advances.