Company: BA
Filing Date: 2025-10-29
Form Type: 10-Q
Source: 0001628280-25-047023
Chunk: 98

Company: BOEING CO
Filing Date: 2025-10-29
Form: 10-Q
Item: Item 1
Chunk 98
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 eliminations of certain sales between segments. We generally allocate costs to business segments based on the U.S. Government Cost Accounting Standards (CAS). Components of Unallocated items, eliminations and other income/(expense) are shown in the following table.

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Nine months ended September 30Three months ended September 302025202420252024Share-based plans($40)$118 $11 $65 Deferred compensation(150)(100)(70)(51)Amortization of previously capitalized interest(64)(70)(22)(24)Research and development expense, net(285)(293)(102)(105)Eliminations and other unallocated items(1,606)(1,019)(565)(303)Unallocated items, eliminations and other($2,145)($1,364)($748)($418)Eliminations and other unallocated items expense for the nine months ended September 30, 2025 and 2024, includes earnings charges of $445 and $244 related to agreements with the U.S. Department of Justice. For additional discussion, see Note 19.Pension and Other Postretirement Benefit ExpensePension costs are allocated to BDS and BGS businesses supporting government customers using CAS, which employ different actuarial assumptions and accounting conventions than GAAP. These costs are allocable to government contracts. Other postretirement benefit costs are allocated to business segments based on CAS, which is generally based on benefits paid. FAS/CAS service cost adjustment represents the difference between the Financial Accounting Standards (FAS) pension and postretirement service costs calculated under GAAP and costs allocated to the business segments. Non-operating pension and postretirement expenses represent the components of net periodic benefit costs other than service cost. These expenses are included in Other income, net. Components of FAS/CAS service cost adjustment are shown in the following table:Nine months ended September 30Three months ended September 302025202420252024Pension FAS/CAS service cost adjustment$588 $608 $198 $148 Postretirement FAS/CAS service cost adjustment199 224 70 80 FAS/CAS service cost adjustment$787 $832 $268 $228 AssetsSegment assets are summarized in the table below:September 302025December 312024Commercial Airplanes$78,678 $84,177 Defense, Space & Security16,371 15,350 Global Services17,338 16,704 Unallocated items