Claims, current

[Table of Contents](#i96cbbb599c964cb4a125b720672b6568_10)December 31, 2021 and 2020, commercial aircraft programs inventory included the following amounts related to the 787 program: deferred production costs of $11,693 and $14,976, $1,907 and $1,865 of supplier advances, and $1,815 and $1,863 of unamortized tooling and other non-recurring costs. At December 31, 2021, $9,024 of 787 deferred production costs, unamortized tooling and other non-recurring costs are expected to be recovered from units included in the program accounting quantity that have firm orders, and $4,484 is expected to be recovered from units included in the program accounting quantity that represent expected future orders.Commercial aircraft programs inventory included amounts credited in cash or other consideration (early issue sales consideration) to airline customers totaling $3,290 and $2,992 at December 31, 2021 and 2020.Note 8 – Contracts with CustomersUnbilled receivables increased from $7,995 at December 31, 2020 to $8,620 at December 31, 2021, primarily driven by revenue recognized at BDS and BGS in excess of billings.Advances and progress billings increased from $50,488 at December 31, 2020 to $52,980 at December 31, 2021, primarily driven by advances on orders received at BDS, BCA and BGS, partially offset by revenue recognized and the return of customer advances at BCA.Revenues recognized for the years ended December 31, 2021 and 2020 from amounts recorded as Advances and progress billings at the beginning of each year were $11,336 and $10,360.The following table summarizes our contract assets under long-term contracts that were unbillable or related to outstanding claims as of December 31:

|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | Unbilled |  | Claims |
|  | 2021 |  | 2020 |  | 2021 |  | 2020 |
| Current | $5,870  |  |  | $5,628  |  |  | $4  |  |  |  |
| Expected to be collected after one year | 2,841  |  |  | 2,496  |  |  | 11  |  |  | $18  |  |
| Less valuation allowance | (91) |  |  | (129) |  |  |  |  |  |
| Total | $8,620  |  |  | $7,995  |  |  | $15  |  |  | $18  |  |

Unbilled receivables related to commercial customer incentives expected to be collected after one year were $131 and $178 at December 31, 2021 and 2020. Unbilled receivables related to claims are items that we believe are earned, but are subject to uncertainty concerning their determination or ultimate realization.86
