Boeing's acquisition of Spirit AeroSystems resulted in inherited liabilities exceeding identifiable assets by approximately US$1.9 billion.

Boeing assigned a provisional goodwill value of US$10.28 billion to the acquisition, which reflects the value of the business exceeding the net value of the assets and liabilities. Accrued liabilities associated with Spirit increased from US$1.78 billion in December to US$2.20 billion by the end of June. This includes US$1.52 billion related to off-market customer contracts, which are agreements with economic terms less favorable than current market conditions. The acquisition brings the production of the 737 and 787 aircraft programs directly onto Boeing's books. Spirit had previously recorded forward losses on these programs due to high production and supply-chain costs. Boeing now faces the task of extracting costs from these former Spirit operations while simultaneously increasing production rates to generate cash and reduce debt.