Boeing Co. (BA)

Time deposits are held-to-maturity investments that are carried at cost.

Available-for-sale securities include commercial paper, U.S. government agency securities, and corporate debt securities. Available-for-sale securities are recorded at fair value, and unrealized gains and losses are recorded, net of tax, as a component of accumulated other comprehensive income. Realized gains and losses on available-for-sale securities are recognized based on the specific identification method. Available-for-sale securities are assessed for impairment quarterly.

The equity method of accounting is used to account for investments for which Boeing has the ability to exercise significant influence, but not control, over an investee. Significant influence is generally deemed to exist if Boeing has an ownership interest in the voting stock of an investee of between 20% and 50%.

Boeing classifies investment income and loss on the Consolidated Statements of Operations based on whether the investment is operating or non-operating in nature. Operating investments align strategically and are integrated with Boeing's operations. Earnings from operating investments, including Boeing's share of income or loss from equity method investments, dividend income from certain cost method investments, and any impairments or gain/loss on the disposition of these investments, are recorded in Income from operating investments, net. Non-operating investments are those Boeing holds for non-strategic purposes. Earnings from non-operating investments, including interest and dividends on marketable securities, and any impairments or gain/loss on the disposition of these investments are recorded in Other income/(expense), net.

Source: Boeing Co., Annual Report

Boeing Co., adjustment to Net Earnings Related To Parent

Boeing Co., adjusted ratios

2017 Calculations

2017 Calculations

2017 Calculations