Company: BA
Filing Date: 2025-10-29
Form Type: 10-Q
Source: 0001628280-25-047023
Chunk: 75

Company: BOEING CO
Filing Date: 2025-10-29
Form: 10-Q
Item: Item 1
Chunk 75
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&D expenditures, more favorable interest deductibility and 100 percent bonus depreciation with effective dates in 2025. Revisions to the international tax framework are effective in 2026. In the third quarter of 2025, we recorded impacts of the OBBBA, which were not material.

11

Note 6 – Allowances for Losses on Financial Assets

The changes in allowances for expected credit losses for the nine months ended September 30, 2025 and 2024, consisted of the following:Accounts receivable Unbilled receivablesOther current assetsFinancing receivablesOther assetsTotalBalance at January 1, 2024($89)($19)($50)($51)($122)($331)Changes in estimates(28)(2)(2)41 (66)(57)Write-offs15 11 26 Recoveries1 1 Balance at September 30, 2024($101)($21)($41)($10)($188)($361)Balance at January 1, 2025($92)($38)($47)($7)($199)($383)Changes in estimates(11)(4)(17)7 (25)(50)Write-offs15 17 32 Recoveries1 1 Other12 12 Balance at September 30, 2025($75)($42)($47) ($224)($388)

Note 7 – Inventories

Inventories consisted of the following:September 302025December 312024Commercial aircraft programs$69,289 $75,192 Long-term contracts in progress447 752 Capitalized precontract costs(1)1,260 1,176 Commercial spare parts, used aircraft, general stock materials and other11,429 10,430 Total$82,425 $87,550 (1)Capitalized precontract costs at September 30, 2025 and December 31, 2024, included amounts related to Commercial Crew, T-7A Red Hawk Production Options and KC-46A Tanker. See Note 11.Commercial Aircraft ProgramsAt September 30, 2025 and December 31, 2024, commercial aircraft programs inventory included the following amounts related to the 737 program: deferred production costs of $11,082 and $9,679 and unamortized tooling and other non-recurring costs of $828 and $909.