Percentage-Of-Completion Contracts

12 Months Ended

Dec. 31, 2015

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:



	December 31,
Dollars in millions	2015		2014
Technology & Consulting	$	42	$	38
Engineering & Construction	114		357
Government Services	68		73
Subtotal	224		468
Non-strategic Business	—		22
Total	$	224	$	490

Our BIE balances by business segment are as follows:



	December 31,
Dollars in millions	2015		2014
Technology & Consulting	$	72	$	56
Engineering & Construction	307		212
Government Services	69		93
Subtotal	448		361
Non-strategic Business	61		170
Total	$	509	$	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
Beginning balance	$	31		$	115
Adjustments due to changes in estimates-at-completion	71			87
Adjustments due to approvals	(42		)	(171		)
Adjustment due to disposition of businesses	(14		)	—
Amounts included in project estimates-at-completion at December 31,	$	46		$	31

Amounts recorded in revenues on a percentage-of-completion basis at December 31,	$	41		$	24

In 2014, change orders were approved for an air quality project and EPC contract for gas fired electric power generation projects within our Non-strategic Business segment as well as a construction project within our E&C business segment.

The table above excludes unapproved change orders and claims related to our unconsolidated affiliates. Our proportionate share of unapproved change orders and claims included in estimated revenue at completion was $58 million as of December 31, 2015 and $78 million as of December 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 $6 million at December 31, 2015 and $12 million at December 31, 2014 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 and therefore, they have not been recognized.