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Supplemental Financial Data

Segment Information - Earnings from Operations

Boeing Commercial Airplanes

Dollars in Millions

2014 1Q14 2Q14 3Q14 4Q14 2014
Program Accounting 1,502       1,502
Unit-Cost Accounting * (306)       (306)
2013 1Q13 2Q13 3Q13 4Q13 2013
Program Accounting 1,219 1,453 1,617 1,506 5,795
Unit-Cost Accounting * 334 (104) (299) (1,513) (1,582)
2012 1Q12 2Q12 3Q12 4Q12 2012
Program Accounting 1,081 1,211 1,153 1,266 4,711
Unit-Cost Accounting * (138) (144) (1,038) (2,396) (3,716)
2011 1Q11 2Q11 3Q11 4Q11 2011
Program Accounting 509 920 1,085 981 3,495
Unit-Cost Accounting * 383 1,038 791 5 2,217
2010 1Q10 2Q10 3Q10 4Q10 2010
Program Accounting 679 683 1,017 627 3,006
Unit-Cost Accounting * 820 724 1,212 624 3,380

Beginning in 2003, Boeing Commercial Airplanes business segment results as well as consolidated results have been presented on a program accounting basis. Previously, business segment results were presented on a unit cost basis and consolidated on a program accounting basis. The table provided above, provides both program accounting and unit cost accounting information.

* This is a non-GAAP measure. Management is providing Commercial Airplanes' Earnings from Operations computed using non-GAAP unit-cost based accounting in response to requests from specific investors. The company does not intend for unit-cost information to be considered in isolation or as a substitute for program accounting. The basic difference between unit-cost based accounting and program accounting is that unit cost accounting determines cost of sales based on a more discrete costing of the individual airplane while program accounting determines cost of sales based on the average profitability over the airplane program accounting quantity. Unit cost accounting records cost of sales based on the cost of specific units delivered, and to the extent that inventoriable costs exceed estimated revenues, a loss is not recognized until delivery is made. Note 1 of the Company's 2013 10-K filing describes program accounting.