Litigation Settlement, Expense

[Table of Contents](#i96cbbb599c964cb4a125b720672b6568_10)Unallocated Items, Eliminations and otherUnallocated items, eliminations and other include common internal services that support Boeing’s global business operations, intercompany guarantees provided to BCC and eliminations of certain sales between segments. Such sales include airplanes accounted for as operating leases and considered transferred to the BCC segment. We generally allocate costs to business segments based on the U.S. federal cost accounting standards. Components of Unallocated items, eliminations and other are shown in the following table.

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| Years ended December 31, | 2021 |  | 2020 |  | 2019 |
| Share-based plans | ($174) |  |  | ($120) |  |  | ($65) |  |
| Deferred compensation | (126) |  |  | (93) |  |  | (174) |  |
| Amortization of previously capitalized interest | (107) |  |  | (95) |  |  | (89) |  |
| Research and development expense, net | (184) |  |  | (240) |  |  | (401) |  |
| Customer financing impairment |  |  |  |  | (250) |  |
| Litigation |  |  |  |  | (109) |  |
| Eliminations and other unallocated items | (676) |  |  | (1,807) |  |  | (985) |  |
| Unallocated items, eliminations and other | ($1,267) |  |  | ($2,355) |  |  | ($2,073) |  |
|  |  |  |  |  |  |
| Pension FAS/CAS service cost adjustment | $882  |  |  | $1,024  |  |  | $1,071  |  |
| Postretirement FAS/CAS service cost adjustment | 291  |  |  | 359  |  |  | 344  |  |
| FAS/CAS service cost adjustment | $1,173  |  |  | $1,383  |  |  | $1,415  |  |

Pension and Other Postretirement Benefit ExpensePension costs, comprising GAAP service and prior service costs, are allocated to BCA and the commercial operations at BGS. Pension costs are allocated to BDS and BGS businesses supporting government customers using U.S. Government Cost Accounting Standards (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.122
