L3 10-K 26 Feb 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
	Dec. 31, 2015	Feb. 19, 2016	Jun. 26, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	LLL
Entity Registrant Name	L 3 COMMUNICATIONS HOLDINGS INC
Entity Central Index Key	1,056,239
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	Yes
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		77,818,517
Entity Public Float			$ 9.2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 207	$ 442
Billed receivables, net of allowances of $15 in 2015 and $13 in 2014	746	803
Contracts in process	2,081	2,148
Inventories	333	288
Other current assets	201	175
Total current assets	4,232	5,665
Property, plant and equipment, net	1,097	1,061
Goodwill	6,281	6,512
Identifiable intangible assets	199	195
Deferred debt issue costs	18	27
Deferred income taxes	3	15
Other assets	255	240
Total assets	12,085	13,715
Current liabilities:
Current portion of long-term debt	499
Accounts payable, trade	297	346
Accrued employment costs	504	474
Accrued expenses	390	370
Advance payments and billings in excess of costs incurred	562	565
Income taxes	13	23
Other current liabilities	394	389
Total current liabilities	2,879	2,634
Pension and postretirement benefits	1,047	1,187
Deferred income taxes	219	235
Other liabilities	368	360
Long-term debt	3,143	3,939
Total liabilities	$ 7,656	$ 8,355
Commitments and contingencies (see Note 18)
L-3 shareholders' equity:
L-3 Communications Holdings, Inc.'s common stock: $.01 par value; 300,000,000 shares authorized, 78,133,763 shares outstanding at December 31, 2015 and 82,040,525 shares outstanding at December 31, 2014 (L-3 Communications Corporation's common stock: $.01 par value, 100 shares authorized, issued and outstanding)	$ 6,052	$ 5,799
L-3 Communications Holdings, Inc.'s treasury stock (at cost), 79,375,063 shares at December 31, 2015 and 73,005,891 shares at December 31, 2014	(6,851)	(6,111)
Retained earnings	5,728	6,181
Accumulated other comprehensive loss	(574)	(584)
Total L-3 shareholders' equity	4,355	5,285
Noncontrolling interests	74	75
Total equity	4,429	5,360
Total liabilities and equity	$ 12,085	13,715
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Current assets:
Assets held for sale		547
Current liabilities:
Liabilities held for sale		237
Discontinued Operations, Held-for-sale [Member]
Current assets:
Assets held for sale	$ 664	1,262
Current liabilities:
Liabilities held for sale	$ 220	$ 230

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Class of Stock [Line Items]
Allowances for billed receivables	$ 15	$ 13
L-3 Communications Holdings, Inc. [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	300,000,000	300,000,000
Common stock, shares outstanding	78,133,763	82,040,525
Treasury stock (at cost), shares	79,375,063	73,005,891
L-3 Communications Corporation [Member]
Class of Stock [Line Items]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	100	100
Common stock, shares issued	100	100
Common stock, shares outstanding	100	100

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net sales:
Products	$ 6,589	$ 6,839	$ 7,129
Services	3,877	4,147	4,291
Total net sales	10,466	10,986	11,420
Cost of sales:
Products	(6,007)	(6,161)	(6,366)
Services	(3,569)	(3,813)	(3,937)
Total cost of sales	(9,576)	$ (9,974)	$ (10,303)
Loss related to business divestitures	(31)
Impairment charges	(384)	$ 0	$ 0
Operating income	475	1,012	1,117
Interest expense	(169)	(158)	(157)
Interest and other income, net	17	18	20
Debt retirement charge	(1)
Income from continuing operations before income taxes	322	872	980
Provision for income taxes	(25)	(227)	(264)
Income from continuing operations	297	645	716
(Loss) income from discontinued operations, net of income taxes	(522)	32	44
Net (loss) income	(225)	677	760
Net income from continuing operations attributable to noncontrolling interests	(15)	(13)	(9)
Net (loss) income attributable to L-3	$ (240)	$ 664	$ 751
Basic earnings (loss) per share attributable to L-3 Holdings' common shareholders:
Continuing operations	$ 3.49	$ 7.40	$ 7.91
Discontinued operations	(6.46)	0.38	0.49
Basic (loss) earnings per share	(2.97)	7.78	8.40
Diluted earnings (loss) per share attributable to L-3 Holdings' common shareholders:
Continuing operations	3.44	7.20	7.76
Discontinued operations	(6.37)	0.36	0.48
Diluted (loss) earnings per share	(2.93)	7.56	8.24
Cash dividends declared per common share	$ 2.60	$ 2.40	$ 2.20
L-3 Holdings' weighted average common shares outstanding:
Basic	80.7	85.4	89.4
Diluted	81.9	87.8	91.1

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Millions		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net (loss) income		$ (225)	$ 677	$ 760
Other comprehensive (loss) income:
Foreign currency translation adjustments		(120)	(123)	(25)
Unrealized losses on hedging instruments	[1]	(3)	(6)	(2)
Pension and postretirement benefit plans:
Amortization of net loss and prior service cost previously recognized	[2]	43	9	53
Net prior service costs arising during the period	[3]			(9)
Net gain (loss) arising during the period	[4]	90	(354)	423
Net change in pension and postretirement benefit plans		133	(345)	467
Total other comprehensive income (loss)		10	(474)	440
Comprehensive (loss) income		(215)	203	1,200
Comprehensive income attributable to noncontrolling interests		(15)	(13)	(9)
Comprehensive (loss) income attributable to L-3		$ (230)	$ 190	$ 1,191
[1]	Net of income tax benefits of $2 million in 2015, $1 million in 2014 and $3 million in 2013.
[2]	Net of income taxes of $24 million in 2015, $6 million in 2014 and $30 million in 2013.
[3]	Net of an income tax benefit of $5 million in 2013.
[4]	Net of income taxes of $49 million in 2015, an income tax benefit of $211 million in 2014 and income taxes of $243 million in 2013. The 2015 amount includes $9 million (net of income taxes of $5 million) for the reclassification of actuarial losses into net income related to the Marine Systems International business divestiture in accordance with Accounting Standards Codification 715 Defined Benefit Plans - Pension.

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Net of income tax benefits on unrealized losses on hedging instruments	$ 2	$ 1	$ 3
Income taxes on amortization of net loss and prior service cost previously recognized	24	6	30
Income tax benefit on net prior service costs arising during the period			5
Income tax expense (benefit) on net gain (loss) arising during the period	49	$ (211)	$ 243
Amount includes in Other Comprehensive Income (Loss), Net Actuarial Gain (Loss), before Tax	9
Other Comprehensive Income (Loss), Net Actuarial Gain (Loss), Tax	$ 5

Consolidated Statements of Equi

Consolidated Statements of Equity - USD ($) $ in Millions	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Treasury Stock [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]	Noncontrolling Interests [Member]
Beginning Balance at Dec. 31, 2012	$ 5,527	$ 1	$ 5,313	$ (4,488)	$ 5,175	$ (550)	$ 76
Beginning Balance, Shares at Dec. 31, 2012		90,400,000
Class of Stock [Line Items]
Net (loss) income	760				751		9
Other comprehensive income (loss)	440					440
Distributions to noncontrolling interests	(10)						(10)
Cash dividends declared	(201)				(201)
Shares issued:
Employee savings plans	121		121
Employee savings plans, Shares		1,500,000
Exercise of stock options	128		128
Exercise of stock options, Shares		1,800,000
Employee stock purchase plan	36		36
Employee stock purchase plan, Shares		500,000
Vesting of restricted stock and performance units	0	$ 0	0	0	0	0	0
Vesting of restricted stock and performance units, Shares		500,000
Employee restricted stock units surrendered in lieu of income tax withholding	(15)		(15)
Employee restricted stock units surrendered in lieu of income tax withholding, Shares		(200,000)
Stock-based compensation expense	59		59
Treasury stock purchased	(800)			(800)
Treasury stock purchased, Shares		(8,700,000)
Other	11		10		1
Ending Balance at Dec. 31, 2013	6,056	$ 1	5,652	(5,288)	5,726	(110)	75
Ending Balance, Shares at Dec. 31, 2013		85,800,000
Class of Stock [Line Items]
Net (loss) income	677				664		13
Other comprehensive income (loss)	(474)					(474)
Distributions to noncontrolling interests	(13)						(13)
Cash dividends declared	(209)				(209)
Shares issued:
Employee savings plans	130		130
Employee savings plans, Shares		1,200,000
Exercise of stock options	109		109
Exercise of stock options, Shares		1,200,000
Employee stock purchase plan	35		35
Employee stock purchase plan, Shares		300,000
Vesting of restricted stock and performance units	0	$ 0	0	0	0	0	0
Vesting of restricted stock and performance units, Shares		600,000
Employee restricted stock units surrendered in lieu of income tax withholding	(27)		(27)
Employee restricted stock units surrendered in lieu of income tax withholding, Shares		(200,000)
Stock-based compensation expense	52		52
Treasury stock purchased	(823)			(823)
Treasury stock purchased, Shares		(6,900,000)
Retirement of Convertible Contingent Debt Securities	(161)		(161)
Other	8		8
Ending Balance at Dec. 31, 2014	5,360	$ 1	5,798	(6,111)	6,181	(584)	75
Ending Balance, Shares at Dec. 31, 2014		82,000,000
Class of Stock [Line Items]
Net (loss) income	(225)				(240)		15
Other comprehensive income (loss)	10					10
Distributions to noncontrolling interests	(16)						(16)
Cash dividends declared	(213)				(213)
Shares issued:
Employee savings plans	120		120
Employee savings plans, Shares		1,100,000
Exercise of stock options	$ 74		74
Exercise of stock options, Shares	656,800	700,000
Employee stock purchase plan	$ 34		34
Employee stock purchase plan, Shares		300,000
Vesting of restricted stock and performance units	0	$ 0	0	0	0	0	0
Vesting of restricted stock and performance units, Shares		700,000
Employee restricted stock units surrendered in lieu of income tax withholding	(33)		(33)
Employee restricted stock units surrendered in lieu of income tax withholding, Shares		(300,000)
Stock-based compensation expense	49		49
Treasury stock purchased	(740)			(740)
Treasury stock purchased, Shares		(6,400,000)
Other	9		9
Ending Balance at Dec. 31, 2015	$ 4,429	$ 1	$ 6,051	$ (6,851)	$ 5,728	$ (574)	$ 74
Ending Balance, Shares at Dec. 31, 2015		78,100,000

Consolidated Statements of Equ8

Consolidated Statements of Equity (Parenthetical) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Class of Stock [Line Items]
Cash dividends declared per share	$ 2.60	$ 2.40	$ 2.20
Retained Earnings [Member]
Class of Stock [Line Items]
Cash dividends declared per share	$ 2.60	$ 2.40	$ 2.20

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net (loss) income	$ (225)	$ 677	$ 760
Less: Loss (income) from discontinued operations, net of tax	522	(32)	(44)
Income from continuing operations	297	645	716
Depreciation of property, plant and equipment	166	165	159
Amortization of intangibles and other assets	44	49	43
Deferred income tax (benefit) provision	(66)	113	37
Stock-based employee compensation expense	46	50	56
Excess income tax benefits related to share-based payment arrangements	(26)	(17)	(4)
Contributions to employee savings plans in L-3 Holdings' common stock	110	119	104
Impairment charges	384	0	0
Amortization of pension and postretirement benefit plans net loss and prior service cost	67	15	83
Amortization of bond discounts and deferred debt issue costs (included in interest expense)	8	$ 7	$ 6
Loss related to business divestitures	31
Other non-cash items	(3)		$ 3
Changes in operating assets and liabilities, excluding amounts from acquisitions, divestitures, and discontinued operations:
Billed receivables	50	$ 39	(16)
Contracts in process	32	7	76
Inventories	(38)		1
Other assets	(27)	(17)	(88)
Accounts payable, trade	(32)	(80)	8
Accrued employment costs	34	(5)	(4)
Accrued expenses	14	(14)	13
Advance payments and billings in excess of costs incurred	(6)	65	(42)
Income taxes	(33)	(7)	5
Other current liabilities	(3)	6	15
Pension and postretirement benefits	(8)	(44)	14
All other operating activities	1	(25)	(29)
Net cash from operating activities from continuing operations	1,042	1,071	1,156
Investing activities:
Business acquisitions, net of cash acquired	(320)	(57)	(62)
Proceeds from sale of businesses, net of closing date cash balances	318	1	4
Capital expenditures	(197)	(174)	(204)
Dispositions of property, plant and equipment	3	4	12
Other investing activities	4	5	(6)
Net cash used in investing activities from continuing operations	(192)	(221)	(256)
Financing activities:
Proceeds from sale of senior notes		996
Redemption of CODES		(935)
Repurchases of senior notes	(296)
Borrowings under revolving credit facility	1,194	1,367	1,893
Repayment of borrowings under revolving credit facility	(1,194)	(1,367)	(1,893)
Common stock repurchased	(740)	(823)	(800)
Dividends paid on L-3 Holdings' common stock	(214)	(208)	(199)
Proceeds from exercise of stock options	48	93	128
Proceeds from employee stock purchase plan	34	35	36
Excess income tax benefits related to share-based payment arrangements	26	17	4
Debt issue costs		(8)
Employee restricted stock units surrendered in lieu of income tax withholding	(33)	(27)	(15)
Other financing activities	(3)	(16)	(3)
Net cash used in financing activities from continuing operations	(1,178)	(876)	(849)
Effect of foreign currency exchange rate changes on cash and cash equivalents	(19)	(17)	(2)
Cash from (used in) discontinued operations:
Operating activities	56	54	107
Investing activities	(5)	(8)	(5)
Cash from discontinued operations	51	46	102
Change in cash balance in assets held for sale	61	(61)
Net (decrease) increase in cash and cash equivalents	(235)	(58)	151
Cash and cash equivalents, beginning of the year	442	500	349
Cash and cash equivalents, end of the year	$ 207	$ 442	$ 500

Description of Business

Description of Business	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Description of Business	1. Description of Business L-3 Communications Holdings, Inc. derives all of its operating income and cash flows from its wholly-owned subsidiary, L-3 Communications Corporation (L-3 Communications). L-3 Communications Holdings, Inc. (L-3 Holdings and, together with its subsidiaries, referred to herein as L-3 or the Company) is a prime contractor in Intelligence, Surveillance and Reconnaissance (ISR) systems, aircraft sustainment (including modifications, logistics and maintenance), simulation and training, night vision and image intensification equipment, and security and detection systems. L-3 is also a leading provider of a broad range of communication and electronic systems and products used on military and commercial platforms. The Company’s customers include the United States (U.S.) Department of Defense (DoD) and its prime contractors, U.S. Government intelligence agencies, the U.S. Department of Homeland Security (DHS), foreign governments, and domestic and international commercial customers. On December 8, 2015, the Company entered into a definitive agreement to sell its National Security Solutions (NSS) business to CACI International Inc. The transaction was completed on February 1, 2016. NSS, which provides cybersecurity solutions, high-performance computing, enterprise IT services, analytics and intelligence analysis to the DoD, U.S. Government intelligence agencies, federal civilian agencies and foreign governments, has historically been reported as a reportable segment. In accordance with Accounting Standards Update (ASU) 2014-08, Reporting Discontinued Operations and Disclosures of Disposals of Components of an Entity The Company has the following three reportable segments: (1) Electronic Systems, (2) Aerospace Systems and (3) Communication Systems. Electronic Systems provides a broad range of components, products, subsystems, systems, and related services for military and commercial customers in several niche markets across several business areas. These business areas include precision engagement & training, sensor systems, power & propulsion systems, aviation products & security systems, warrior systems and advanced programs. Aerospace Systems delivers integrated solutions for the global ISR market and provides modernization, upgrade, sustainment, and maintenance and logistics support for a wide variety of aircraft and ground systems. Communication Systems delivers products and services for the global communications market, specializing in strategic and tactical airborne, space, ground and sea-based communication systems. Financial information with respect to each of our segments is included in Note 21.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	2. Summary of Significant Accounting Policies Basis of Presentation: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and costs of sales during the reporting period. The most significant of these estimates and assumptions relate to contract revenue, profit and loss recognition, fair values of assets acquired and liabilities assumed in business combinations, market values for inventories reported at lower of cost or market, pension and post-retirement benefit obligations, stock-based employee compensation expense, income taxes, including the valuations of deferred tax assets, litigation reserves and environmental obligations, accrued product warranty costs, liabilities for the voluntary return program of various EoTech holographic weapon sight products, and recoverability, useful lives and valuation of recorded amounts of long-lived assets, identifiable intangible assets and goodwill. Changes in estimates are reflected in the periods during which they become known. Actual amounts will differ from these estimates and could differ materially. Certain reclassifications have been made to conform prior-year amounts to the current-year presentation. Principles of Consolidation: Revenue Recognition: Sales and profits on fixed-price type contracts covered by contract accounting standards are substantially recognized using POC methods of accounting. Sales and profits on fixed-price production contracts under which units are produced and delivered in a continuous or sequential process are recorded as units are delivered based on their contractual selling prices (the “units-of-delivery” method). Sales and profits on each fixed-price production contract under which units are not produced and delivered in a continuous or sequential process, or under which a relatively few number of units are produced, are recorded based on the ratio of actual cumulative costs incurred to the total estimated costs at completion of the contract, multiplied by the total estimated contract revenue, less cumulative sales recognized in prior periods (the “cost-to-cost” method). Under both POC methods of accounting, a single estimated total profit margin is used to recognize profit for each contract over its entire period of performance, which can exceed one year. Losses on contracts are recognized in the period in which they become evident. The impact of revisions of contract estimates, which may result from contract modifications, performance or other reasons, are recognized on a cumulative catch-up basis in the period in which the revisions are made. Sales and profits on cost-plus type contracts covered by contract accounting standards are recognized as allowable costs are incurred on the contract, at an amount equal to the allowable costs plus the estimated profit on those costs. The estimated profit on a cost-plus type contract is fixed or variable based on the contractual fee arrangement. Incentive and award fees are the primary variable fee contractual arrangements. Incentive and award fees on cost-plus type contracts are included as an element of total estimated contract revenues and are recorded as sales when a basis exists for the reasonable prediction of performance in relation to established contractual targets and the Company is able to make reasonably dependable estimates for them. Sales and profits on time-and-material type contracts are recognized on the basis of direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. Sales on arrangements for (1) fixed-price type contracts that require us to perform services that are not related to the production of tangible assets (Fixed-Price Service Contracts) and (2) certain commercial customers are recognized in accordance with accounting standards for revenue arrangements with commercial customers. Sales for the Company’s businesses whose customers are primarily commercial business enterprises are substantially all generated from single element revenue arrangements. Sales are recognized when there is persuasive evidence of an arrangement, delivery has occurred or services have been performed, the selling price to the buyer is fixed or determinable and collectability is reasonably assured. Sales for Fixed-Price Service Contracts that do not contain measurable units of work performed are generally recognized on a straight-line basis over the contractual service period, unless evidence suggests that the revenue is earned, or obligations fulfilled, in a different manner. Sales for Fixed-Price Service Contracts that contain measurable units of work performed are generally recognized when the units of work are completed. Sales and profit on cost-plus and time-and-material type contracts to perform services are recognized in the same manner as those within the scope of contract accounting standards, except for incentive and award fees. Cost-based incentive fees are recognized when they are realizable in the amount that would be due under the contractual termination provisions as if the contract was terminated. Performance based incentive fees and award fees are recorded as sales when objective evidence exists that the fees have been earned. For contracts with multiple deliverables, the Company applies the separation and allocation guidance under the accounting standard for revenue arrangements with multiple deliverables, unless all the deliverables are covered by contract accounting standards, in which case the Company applies the separation and allocation guidance under contract accounting standards. Revenue arrangements with multiple deliverables are evaluated to determine if the deliverables should be separated into more than one unit of accounting. The Company recognizes revenue for each unit of accounting based on the revenue recognition policies discussed above. Sales and cost of sales in connection with contracts to provide services to the U.S. Government that contain collection risk because the contracts are incrementally funded and subject to the availability of funds appropriated, are deferred until a contract modification is obtained, indicating that adequate funds are available to the contract or task order. Research and Development: Customer-funded research and development costs are incurred pursuant to contracts (revenue arrangements) to perform research and development activities according to customer specifications. These costs are not accounted for as research and development expenses, and are also not indirect contract costs. Instead, these costs are direct contract costs and are expensed to cost of sales when the corresponding revenue is recognized, which is generally as the research and development services are performed. Customer-funded research and development costs are substantially all incurred under cost-plus type contracts with the U.S. Government. Product Warranties: The table below presents the changes in the Company’s accrued product warranty costs. Year Ended December 31, 2015 2014 (in millions) Accrued product warranty costs (1) Balance at January 1 $ 93 $ 99 Acquisitions during this period 1 — Accruals for product warranties issued during the period 75 71 Changes to accruals for product warranties existing before January 1 2 1 Foreign currency translation adjustments (2) (2) Settlements made during the period (64) (67) Liabilities held for sale (2) — (9) Balance at December 31 $ 105 $ 93 (1) Warranty obligations incurred in connection with long-term production contracts that are accounted for under the POC cost-to-cost method are included within the contract estimates at completion and are excluded from the above amounts. The balances above include both the current and non-current amounts. (2) On December 16, 2014, the Company entered into a definitive agreement with Wärtsilä Corporation to sell its Marine Systems International business. Deferred Debt Issue Costs: Stock-Based Compensation: Compensation expense for all restricted stock unit and stock option awards is recognized on a straight-line basis over the requisite service period for the entire award based on the grant date fair value. All of the stock options granted to employees by the Company are non-qualified stock options under U.S. income tax regulations. Compensation expense for performance units payable in L-3 Holdings common stock is based on the fair value of the units at the grant date (measurement date), adjusted each reporting period for progress towards the target award, and recognized on a straight line basis over the requisite service period. Income Taxes: Income tax accounting standards prescribe: (1) a minimum recognition threshold that an income tax benefit arising from an uncertain income tax position taken, or expected to be taken, on an income tax return is required to meet before being recognized in the financial statements and (2) the measurement of the income tax benefits recognized from such positions. The Company’s accounting policy is to classify uncertain income tax positions that are not expected to be resolved in one year as non-current income tax liabilities and to classify potential interest and penalties on uncertain income tax positions as elements of the provision for income taxes on its financial statements. In November 2015, the Financial Accounting Standards Board (FASB) issued ASU 2015-17, to simplify the presentation of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. This update is effective for interim and annual periods beginning after December 15, 2016, with early adoption permitted, and may be applied retrospectively or prospectively. The Company has elected to early adopt this standard retrospectively, as reflected in the accompanying audited consolidated balance sheets. Cash and Cash Equivalents: Contracts in Process: The Company values its acquired contracts in process in connection with business acquisitions on the date of acquisition at contract value less the Company’s estimated costs to complete the contract and a reasonable profit allowance on the Company’s completion effort. Inventories: Property, Plant and Equipment: Goodwill : Identifiable Intangible Assets: Derivative Financial Instruments: The Company’s U.S. and foreign businesses enter into contracts with customers, subcontractors or vendors that are denominated in currencies other than their functional currencies. To protect the functional currency equivalent cash flows associated with certain of these contracts, the Company enters into foreign currency forward contracts. The Company’s activities involving foreign currency forward contracts are designed to hedge the changes in the functional currency equivalent cash flows due to movements in foreign exchange rates compared to the functional currency. The foreign currencies hedged are primarily the Canadian dollar, the U.S. dollar, the Euro and the British pound. The Company manages exposure to counterparty non-performance credit risk by entering into foreign currency forward contracts only with major financial institutions that are expected to fully perform under the terms of such contracts. Foreign currency forward contracts are recorded in the Company’s balance sheets at fair value and are generally designated and accounted for as cash flow hedges in accordance with the accounting standards for derivative instruments and hedging activities. Gains and losses on designated foreign currency forward contracts that are highly effective in offsetting the corresponding change in the cash flows of the hedged transactions are recorded net of income taxes in accumulated other comprehensive income (loss) (accumulated OCI) and then recognized in income when the underlying hedged transaction affects income. Gains and losses on foreign currency forward contracts that do not meet hedge accounting criteria are recognized in income immediately. Translation of Foreign Currency and Foreign Currency Transactions: Accounting Standards Issued and Not Yet Implemented: Leases In April 2015, the FASB issued ASU 2015-3, to simplify the presentation of debt issuance costs. This update requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The adoption of this standard will change the Company’s current practice of presenting debt issuance costs as an asset and will result in a reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date. The Company has not elected to early adopt this standard and debt issuance costs amounted to $18 million at December 31, 2015 and $27 million at December 31, 2014. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Other accounting standard updates effective for interim and annual periods beginning after December 15, 2015 are not expected to have an impact on the Company’s financial position, results of operations or cash flows.

Divestitures and Acquisitions

Divestitures and Acquisitions	12 Months Ended
	Dec. 31, 2015
Business Combinations [Abstract]
Divestitures and Acquisitions	3. Divestitures and Acquisitions Business Divestitures Discontinued Operations As discussed in Note 1, the Company entered into a definitive agreement to sell its NSS business to CACI International Inc. on December 8, 2015. The transaction was completed on February 1, 2016 for a preliminary sale price of $561 million, subject to finalization based on customary adjustments for closing date net working capital. The table below presents statement of operations data for NSS, which has been classified as discontinued operations and includes allocated interest expense for debt not directly attributable or related to L-3’s other operations. Interest expense was allocated in accordance with the accounting standards for discontinued operations and was based on the ratio of NSS’s net assets to the sum of: (1) total L-3 consolidated net assets and (2) L-3 consolidated total debt. Year Ended December 31, 2015 2014 2013 (in millions) Product and service revenues $ 1,088 $ 1,138 $ 1,202 Operating (loss) income from discontinued operations (1) (523 ) 73 95 Interest expense allocated to discontinued operations (20 ) (20 ) (20 ) (Loss) income from discontinued operations before income taxes (1) $ (543 ) $ 53 $ 75 Income tax benefit (expense) 21 (21 ) (31 ) (Loss) income from discontinued operations, net of income taxes (1) $ (522 ) $ 32 $ 44 (1) The year ended December 31, 2015, includes a goodwill impairment charge of $571 million ($537 million after income taxes). The major classes of assets and liabilities included in discontinued operations related to NSS are presented in the table below. December 31, 2015 December 31, 2014 (in millions) Assets Current assets $ 201 $ 198 Property, plant and equipment, net 25 27 Goodwill (1) 390 989 Other assets 48 48 Total assets of discontinued operations $ 664 $ 1,262 Liabilities Accounts payable, trade $ 48 $ 36 Other current liabilities 78 75 Current liabilities 126 111 Long-term liabilities 94 119 Total liabilities of discontinued operations $ 220 $ 230 (1) The goodwill balance at December 31, 2014 is based on the total goodwill attributable to the NSS reporting unit, less the historical goodwill attributable to the business retained by L-3. The goodwill balance at December 31, 2015 is based on an allocation of the goodwill attributable to the NSS reporting unit to discontinued operations based on the relative fair value of the NSS business retained by L-3 and the NSS business sold. 2015 Business Divestitures During the year ended December 31, 2015, the Company completed the sales of Marine Systems International (MSI), Broadcast Sports Inc. (BSI), the Tinsley Product Line and Klein Associates, Inc. (Klein). The adjustments recorded by the Company related to the business divestitures are included in the loss related to business divestitures caption on the audited consolidated statements of operations and discussed below. Additionally, these adjustments, the proceeds received, and net sales included in continuing operations related to the Company’s business divestitures, are summarized in the table below. Year Ended December 31, 2015 Loss Related to Business Divestiture Proceeds Net Sales (in millions) MSI divestiture $ (17) $ 318 $ 185 BSI divestiture (4) 26 7 Tinsley Product Line divestiture (8) 4 9 Klein divestiture (2) 10 8 Total $ (31) $ 358 $ 209 NetMSI Divestiture. The accounting standards for long-lived assets to be disposed of by sale require the Company to measure assets and liabilities of a disposal group, classified as held for sale, at the lower of its carrying amount or fair value less costs to sell, at the end of each reporting period. As a result of the decline in the estimated U.S. dollar equivalent divestiture proceeds due to the weakening of the Euro against the U.S. dollar, the carrying value of the MSI disposal group exceeded its fair value at March 27, 2015. Accordingly, a pre-tax non-cash impairment charge of $17 million ($12 million after income taxes) was recorded during the quarterly period ended March 27, 2015. In March 2015, L-3 entered into a forward contract to sell €285 million of the proceeds obtained from the divestiture of MSI at a rate of $1.0782. The Company accounted for this contract as an economic hedge and recorded a mark to market adjustment to earnings based on the fair value of the forward contract at March 27, 2015. Accordingly, the Company recorded an unrealized pre-tax loss of $5 million ($3 million after income taxes) during the quarterly period ended March 27, 2015. On May 29, 2015, upon settlement of the contract, the Company realized $4 million of the $5 million previously recorded pre-tax loss and recorded a $1 million pre-tax gain ($1 million after income taxes) in the quarterly period ended June 26, 2015. During the quarterly period ended June 26, 2015, the Company realized a pre-tax gain of $4 million ($8 million after income tax benefits), based on the proceeds received on the date of sale. The major classes of assets and liabilities included as held for sale related to MSI are presented in the table below. December 31, 2014 (in millions) Assets Cash and cash equivalents $ 61 Billed receivables, net of allowances of $6 77 Contracts in process 70 Inventories 70 Other current assets 10 Total current assets 288 Goodwill 231 Other assets 28 Total assets classified as held for sale $ 547 Liabilities Accounts payable, trade $ 31 Accrued employment costs 22 Accrued expenses 33 Advance payments and billings in excess of costs incurred 55 Other current liabilities 21 Total current liabilities 162 Pension and postretirement benefits 56 Other liabilities 19 Total liabilities classified as held for sale $ 237 BSI Divestiture. Tinsley Product Line Divestiture. Klein Divestiture. Net sales and income (loss) before income taxes for MSI, BSI, the Tinsley Product Line and Klein, included in L-3’s consolidated statements of operations, are presented in the table below on an aggregate basis, and are included in income from continuing operations for all periods presented. Year Ended December 31, 2015 2014 2013 (in millions) Net sales $ 209 $ 596 $ 569 Income (loss) before income taxes $ — $ 27 $ (3) Business Acquisitions The business acquisitions discussed below are included in the Company’s results of operations from their respective dates of acquisition. 2015 Business Acquisitions ForceX, Inc. Acquisition. CTC Aviation Group Acquisition. MITEQ, Inc. Acquisition. Net sales and income before income taxes for L-3 ForceX, L-3 CTC and Miteq, included in L-3’s consolidated statement of operations for the year ended December 31, 2015, are presented in the table below. Year Ended December 31, 2015 (in millions) Net sales $ 103 Income before income taxes $ 5 2014 Business Acquisition Data Tactics Corporation Acquisition. 2013 Business Acquisition On December 19, 2013, the Company acquired Mustang Technology Group, L.P. (Mustang) business for a purchase price of $54 million, which was financed with cash on hand. The purchase price and purchase price allocation for Mustang was finalized as of June 27, 2014, with no significant changes from preliminary amounts. Mustang develops and manufactures radar-based sensors and systems used in precision-guided weapons, electronic warfare, unmanned systems and other military applications. Based on the final purchase price allocation, the aggregate goodwill recognized for this business was $41 million, substantially all of which is expected to be deductible for income tax purposes. The goodwill was assigned to the Electronic Systems reportable segment. Business Acquisitions Completed After December 31, 2015 On January 22, 2016, the Company acquired the assets of Advanced Technical Materials, Inc. (ATM) for a purchase price of $27 million (subject to customary adjustments), which was financed with cash on hand. ATM develops and manufactures a broad product line of passive microwave waveguides and specialized coaxial components. Unaudited Pro Forma Statements of Operations Data The following unaudited pro forma Statements of Operations data presents the combined results of the Company and its business acquisitions completed during the years ended December 31, 2015 and 2014 assuming that the business acquisitions completed during 2015 and 2014 had occurred on January 1, 2014. Year Ended December 31, 2015 2014 (in millions, except per share data) Pro forma net sales $ 10,523 $ 11,146 Pro forma income from continuing operations $ 302 $ 657 Pro forma net (loss) income attributable to L-3 $ (235) $ 676 Pro forma diluted earnings per share from continuing operations $ 3.50 $ 7.34 Pro forma diluted (loss) earnings per share $ (2.87) $ 7.70 The unaudited pro forma results disclosed in the table above are based on various assumptions and are not necessarily indicative of the results of operations that would have occurred had the Company completed these acquisitions on the dates indicated above.

Contracts in Process

Contracts in Process	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Contracts in Process	4. Contracts in Process The components of contracts in process are presented in the table below. The unbilled contract receivables, inventoried contract costs and unliquidated progress payments principally relate to contracts with the U.S. Government and prime contractors or subcontractors of the U.S. Government. In connection with contracts in process assumed by the Company in its business acquisitions, the underlying contractual customer relationships are separately recognized as identifiable intangible assets at the date of acquisition, and are discussed and presented in Note 6. December 31, 2015 2014 (in millions) Unbilled contract receivables, gross $ 2,097 $ 2,149 Unliquidated progress payments (869) (887) Unbilled contract receivables, net 1,228 1,262 Inventoried contract costs, gross 975 981 Unliquidated progress payments (122) (95) Inventoried contract costs, net 853 886 Total contracts in process $ 2,081 $ 2,148 Unbilled Contract Receivables. Unliquidated Progress Payments. Inventoried Contract Costs. The table below presents a summary of G&A, IRAD and B&P costs included in inventoried contract costs and the changes to them, including amounts charged to cost of sales by the Company’s U.S. Government contractor businesses for the periods presented. Year Ended December 31, 2015 2014 2013 (in millions) Amounts included in inventoried contract costs $ 135 $ 133 $ 104 Contract costs incurred: IRAD and B&P 280 266 279 Other G&A 812 805 817 Total 1,092 1,071 1,096 Amounts charged to cost of sales (1,065) (1,069) (1,067) Amounts included in inventoried contract costs at end of the year $ 162 $ 135 $ 133 The table below presents a summary of selling, general and administrative expenses and research and development expenses for the Company’s commercial businesses, which are expensed as incurred and included in cost of sales on the Consolidated Statements of Operations. Year Ended December 31, 2015 2014 2013 (in millions) Selling, general and administrative expenses $ 259 $ 295 $ 310 Research and development expenses 56 67 76 Total $ 315 $ 362 $ 386

Inventories

Inventories	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories	5. Inventories Inventories at Lower of Cost or Market. December 31, 2015 2014 (in millions) Raw materials, components and sub-assemblies $ 164 $ 127 Work in process 103 97 Finished goods 66 64 Total $ 333 $ 288

Goodwill and Identifiable Intan

Goodwill and Identifiable Intangible Assets	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Identifiable Intangible Assets	6. Goodwill and Identifiable Intangible Assets Goodwill. Generally, the largest intangible assets from the businesses that the Company acquires are the assembled workforces, which includes the human capital of the management, administrative, marketing and business development, scientific, engineering and technical employees of the acquired businesses. The success of the Company’s businesses, including their ability to retain existing business (revenue arrangements) and to successfully compete for and win new business (revenue arrangements), is primarily dependent on the management, marketing and business development, contracting, engineering and technical skills and knowledge of its employees, rather than on productive capital (plant and equipment, and technology and intellectual property). Additionally, for a significant portion of its businesses, the Company’s ability to attract and retain employees who have U.S. Government security clearances, particularly those of top-secret and above, is critical to its success, and is often a prerequisite for retaining existing revenue arrangements and pursuing new ones. Generally, patents, trademarks and licenses are not material for the Company’s acquired businesses. Furthermore, the Company’s U.S. Government contracts (revenue arrangements) generally permit other companies to use the Company’s patents in most domestic work performed by such other companies for the U.S. Government. Therefore, because intangible assets for assembled workforces are part of goodwill in accordance with the accounting standards for business combinations, the substantial majority of the intangible assets for the Company’s business acquisitions is recognized as goodwill. Additionally, the value assigned to goodwill for the Company’s business acquisitions also includes the value that the Company expects to realize from cost reduction measures that it implements for its acquired businesses. The table below presents the changes in goodwill allocated to the Company’s reporting units in each reportable segment. Electronic Aerospace Communication Consolidated (in millions) Balance at December 31, 2013 Goodwill $ 4,128 $ 1,751 $ 1,025 $ 6,904 Accumulated impairment losses (43) — (15) (58) 4,085 1,751 1,010 6,846 Business acquisitions (1) (3) — — (3) Business divestitures (1) — — (1) Foreign currency translation adjustments (2) (77) (21) (1) (99) Assets held for sale (3) (231) — — (231) Balance at December 31, 2014 Goodwill 3,816 1,730 1,024 6,570 Accumulated impairment losses (43) — (15) (58) 3,773 1,730 1,009 6,512 Business acquisitions (1) 233 — 11 244 Business divestitures (4) (20) — — (20) Business retained from NSS divestiture 26 — 2 28 Impairment charges (26) (338) (20) (384) Foreign currency translation adjustments (2) (61) (39) 1 (99) Balance at December 31, 2015 Goodwill 3,994 1,691 1,038 6,723 Accumulated impairment losses (5) (69) (338) (35) (442) $ 3,925 $ 1,353 $ 1,003 $ 6,281 (1) For the year ended December 31, 2015, the increase in goodwill for the Electronic Systems segment was due to the L-3 CTC and L-3 ForceX business acquisitions. The increase in goodwill for the Communication Systems segment was due to the Miteq business acquisition. For the year ended December 31, 2014, the decrease in goodwill for the Electronic Systems segment was due to the final purchase price allocation for the Mustang business acquisition. (2) During 2015 and 2014, the decreases in goodwill presented in the Electronic Systems segment were primarily due to the strengthening of the U.S. dollar against the Canadian dollar, the British pound and the Euro. During 2015 and 2014, the decreases in goodwill presented in the Aerospace Systems segment were due to the strengthening of the U.S. dollar against the Canadian dollar. (3) On December 16, 2014, the Company entered into a definitive agreement with Wärtsilä Corporation to sell its Marine Systems International business. (4) For the year ended December 31, 2015, the decrease in goodwill for the Electronic Systems segment was due to the divestitures of BSI, the Tinsley Product Line and Klein. (5) The accumulated impairment losses at December 31, 2015 exclude $571 million of impairment charges recorded during 2015 relating to the NSS reporting unit, which is reported in discontinued operations. As discussed in Note 2, the carrying value of goodwill is tested for impairment annually as of November 30 and on an interim basis, using a two-step process, whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The Company recorded aggregate goodwill impairment charges of $955 million in 2015 primarily due to a decline in the estimated fair value of the NSS business and the Logistics Solutions business as a result of the decline in their projected future cash flows. The adjustments the Company recorded related to goodwill impairment charges are presented in a separate caption on the audited consolidated statements of operations, and are summarized and further discussed below. Year Ended December 31, 2015 Goodwill Impairment Charges Continuing Discontinued L-3 (in millions) Logistics Solutions reporting unit impairment $ 338 $ — $ 338 NSS reporting unit impairment 37 571 608 Re-allocation of goodwill for business retained from NSS 9 — 9 Total $ 384 $ 571 $ 955 Based on its annual impairment test as of November 30, 2015, the Company recorded non-cash impairment charges of $455 million for the impairment of goodwill during the fourth quarter of 2015. The goodwill impairment charges were comprised of: (1) $338 million related to a decline in the estimated fair value of the Logistics Solutions reporting unit, which is part of the Aerospace Systems segment, as a result of a decline in its projected future cash flows and (2) $117 million, of which $115 million is included in discontinued operations, related to a decline in the estimated fair value of the NSS reporting unit based on the purchase price indicated in the definitive agreement entered into on December 8, 2015 to sell the NSS business. The decline in projected future cash flows for Logistics Solutions was caused by projected future year lower sales volumes and operating margins. Logistics Solutions did not achieve its 2015 annual plan for orders due to an inability to win new business, in part due to delays of certain contract competitions, as well as certain contract recompetition losses. Additionally, Logistics Solutions did not achieve its 2015 annual plan for sales and operating income primarily due to reduced flight hours and competitive pricing pressures on logistics and maintenance contracts. The Company determined, during the preparation of its 2016 financial plan and three year forecast (2016-2018), that these factors will continue to affect the future sales and operating income performance of the Logistics Solutions reporting unit. In connection with the sale of NSS business, the Company recorded a non-cash impairment charge of $9 million during the fourth quarter of 2015 related to the re-allocation of goodwill to a business retained by L-3. During the third quarter of 2015, a decline in the projected future cash flows of NSS indicated that the carrying amount of the goodwill for the NSS business may not be recoverable. Accordingly, the Company performed an impairment test for the NSS business, determined that the implied goodwill was lower than the carrying amount, and recorded a non-cash impairment charge of $491 million, of which $456 million is included in discontinued operations, for the impairment of goodwill. The goodwill impairment charge was due to a decline in the estimated fair value of the NSS business as a result of a decline in the projected future cash flows of NSS caused by NSS’s inability to achieve its planned 2015 orders, sales and operating income, primarily due to lower than expected new commercial and international business awards, and a reduced outlook for operating margin and international sales. In summary, the Company recorded total impairment charges relating to the NSS business aggregating $608 million during the year ended December 31, 2015, including $117 million during the fourth quarter of 2015 and $491 million during the third quarter of 2015. The NSS goodwill impairment charges were allocated between income from continuing operations and income from discontinued operations based on the relative fair values of the NSS business retained by L-3, and the NSS business sold at each goodwill impairment test date. This resulted in $37 million classified in income from continuing operations and the remaining $571 million classified in income from discontinued operations. Identifiable Intangible Assets. Information on the Company’s identifiable intangible assets that are subject to amortization is presented in the table below. December 31, 2015 December 31, 2014 Weighted Gross Accumulated Net Gross Accumulated Net (in years) (in millions) Customer contractual relationships 16 $ 370 $ 246 $ 124 $ 355 $ 221 $ 134 Technology 11 156 91 65 132 82 50 Other 18 21 11 10 21 10 11 Total 15 $ 547 $ 348 $ 199 $ 508 $ 313 $ 195 Amortization expense recorded by the Company for its identifiable intangible assets is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Amortization expense $ 35 $ 39 $ 35 Based on gross carrying amounts at December 31, 2015, the Company’s estimate of amortization expense for identifiable intangible assets for the years ending December 31, 2016 through 2020 is presented in the table below. Year Ending December 31, 2016 2017 2018 2019 2020 (in millions) Estimated amortization expense $ 33 $ 31 $ 26 $ 23 $ 20

Other Current Liabilities and O

Other Current Liabilities and Other Liabilities	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Other Current Liabilities and Other Liabilities	7. Other Current Liabilities and Other Liabilities The table below presents the components of other current liabilities. December 31, 2015 2014 (in millions) Other Current Liabilities: Accruals for pending and threatened litigation (see Note 18) $ 6 $ 36 Estimated costs in excess of estimated contract value to complete contracts in process in a loss position 82 75 Accrued product warranty costs 70 59 Accrued interest 45 46 Deferred revenues 32 30 Other (1) 159 143 Total other current liabilities $ 394 $ 389 (1) In November 2015, the Company commenced a voluntary return program and began accepting customer returns for various EoTech holographic weapons sight (HWS) products that may have been affected by certain performance issues. The return program gives eligible owners of such HWS products the option to return their products in exchange for the purchase price, including shipping costs. The Company recorded a reduction to net sales of $20 million in the Warrior Systems sector of the Electronic Systems segment in the 2015 fourth quarter associated with establishing a product returns reserve to reflect the estimated cost of the return program. The Company’s estimated product returns reserve is based on several factors, including the number of HWS units that it anticipates purchasers will return. The Company’s product returns reserve estimate is based on: (1) its analysis of various factors, including an assumed product return rate consistent with claim rates in other circumstances, (2) its experience to date with the voluntary return program, and among other things, an assumption that only a very small percentage of the total number of HWS products sold by the Company and eligible for the voluntary return program will be returned and (3) an assumed average unit purchase price of approximately $500. The voluntary return program is in the early stages of implementation, and the Company will continue to evaluate the amount of the product returns reserve in connection with the voluntary return program. The Company’s evaluation, including as a result of its actual experience with the voluntary return program, may lead it to record an adjustment to the product returns reserve in future periods. Any such adjustment could be material. The table below presents the components of other liabilities. December 31, 2015 2014 (in millions) Other Liabilities: Non-current income taxes payable (see Note 16) $ 161 $ 185 Deferred compensation 45 41 Accrued workers’ compensation 38 38 Accrued product warranty costs 35 34 Notes payable and capital lease obligations 10 1 Other 79 61 Total other liabilities $ 368 $ 360

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	8. Property, Plant and Equipment The table below presents the components of Property, Plant and Equipment. December 31, 2015 2014 (in millions) Land $ 60 $ 62 Buildings and improvements 431 420 Machinery, equipment, furniture and fixtures 1,736 1,670 Leasehold improvements 343 309 Gross property, plant and equipment 2,570 2,461 Accumulated depreciation and amortization (1,473) (1,400) Property, plant and equipment, net $ 1,097 $ 1,061

Debt

Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Debt	9. Debt The components of debt and a reconciliation to the carrying amount of current and long-term debt are presented in the table below. December 31, 2015 2014 (in millions) L-3 Communications: Borrowings under Amended and Restated Revolving Credit Facility (1) $ — $ — 3.95% Senior Notes due 2016 500 500 1.50% Senior Notes due 2017 350 350 5.20% Senior Notes due 2019 1,000 1,000 4.75% Senior Notes due 2020 800 800 4.95% Senior Notes due 2021 650 650 3.95% Senior Notes due 2024 350 650 Subtotal 3,650 3,950 Principal amount of long-term debt 3,650 3,950 Unamortized discounts (8) (11) Carrying amount of long-term debt $ 3,642 $ 3,939 Current portion of long-term debt (499) — Carrying amount of long-term debt, excluding current portion 3,143 3,939 (1) During 2015, L-3 Communications’ aggregate borrowings and repayments under the Credit Facility were $1,194 million. L-3 Communications had the full availability of its $1 billion Credit Facility at December 31, 2015 and December 31, 2014. L-3 Communications Amended and Restated Revolving Credit Facility On February 3, 2012, L-3 Communications amended and restated its $1 billion Revolving Credit Facility, which extended the expiration date to February 3, 2017. The terms of the Credit Facility are substantially consistent with the terms of this facility prior to its amendment and restatement except that: (1) provisions that previously limited the ability of L-3 Communications to pay dividends, repurchase L-3 Holdings’ common stock and make other distributions with respect to any capital stock were eliminated, (2) a provision that previously limited the ability of L-3 Communications to make investments in L-3 Holdings was made less restrictive and (3) the cost of borrowings, loan commitment fees and letter of credit fees were reduced. In addition, the Credit Facility provides for uncommitted incremental revolving facilities and additional term loan facilities in an aggregate principal amount of up to $500 million. Borrowings under the Credit Facility bear interest, at L-3 Communications’ option, at either: (1) the “base rate” equal to the highest of (a) 0.50% per annum above the latest federal funds rate, (b) the Bank of America “prime rate” (as defined in the Credit Facility), and (c) 1.00% per annum above a “Eurodollar Rate” (as defined in the Credit Facility), plus a spread ranging from 0.25% to 1.00% per annum, or (2) a “Eurodollar Rate” (as defined in the Credit Facility) plus a spread ranging from 1.25% to 2.00% per annum. L-3 Communications pays: (1) commitment fees calculated on the daily amounts of the available unused commitments at a rate ranging from 0.15% to 0.325% per annum, (2) letter of credit fees ranging from 0.675% to 1.20% per annum for commercial and performance letters of credit and (3) letter of credit fees ranging from 1.25% to 2.00% for financial letters of credit. The interest rate spread and the commitment fee rate, in all cases, depend on L-3 Communications’ debt rating at the time of determination. The debt rating is based on the credit ratings as determined by Standard & Poor’s Rating Services, Moody’s Investors Service, Inc. and Fitch Ratings of L-3 Communications’ non-credit enhanced senior, unsecured long-term debt. L-3 Communications Senior Notes The Senior Notes are unsecured senior obligations of L-3 Communications. The terms of each outstanding Senior Note are presented in the table below. Note Date of Issuance Amount Discount (1) Net Effective Redemption (2)(3) (in millions) 3.95% Senior Notes due November 22, 2011 $ 500 $ 4 $ 491 4.11% 50 bps 1.50% Senior Notes due May 28, 2014 $ 350 $ 1 $ 347 (4) 1.55% 10 bps 5.20% Senior Notes due October 2, 2009 $ 1,000 $ 4 $ 987 5.25% 30 bps 4.75% Senior Notes due May 21, 2010 $ 800 $ 3 $ 790 4.79% 25 bps 4.95% Senior Notes due February 7, 2011 $ 650 $ 4 $ 639 5.02% 25 bps 3.95% Senior Notes due May 28, 2014 $ 650 $ 3 $ 641 (4) 4.02% 20 bps (1) Bond discounts are recorded as a reduction to the principal amount of the notes and are amortized as interest expense over the term of the notes. (2) The Senior Notes maturing in 2016, 2017, 2019, 2020 and 2021 may be redeemed at any time prior to their maturity and the Senior Notes maturing in 2024 may be redeemed at any time prior to February 28, 2024 (three months prior to their maturity) at the option of L-3 Communications, in whole or in part, at a redemption price equal to the greater of: (1) 100% of the principal amount, or (2) the present value of the remaining principal and interest payments discounted to the date of redemption, on a semi-annual basis, at the Treasury Rate (as defined in the indentures governing the Senior Notes), plus the spread indicated in the table above. In addition, if the Senior Notes maturing in 2024 are redeemed at any time on or after February 28, 2024, the redemption price would be equal to 100% of the principal amount. (3) Upon the occurrence of a change in control (as defined in the indentures governing the Senior Notes), each holder of the notes will have the right to require L-3 Communications to repurchase all or any part of such holder’s notes at an offer price in cash equal to 101% of the aggregate principal amount plus accrued and unpaid interest, if any, to the date of purchase. (4) The net cash proceeds of $988 million (after deduction of the bond discount, underwriting expenses and commissions and other related expenses) were used primarily to fund the CODES retirement as discussed below. The remaining net proceeds were used for general corporate purposes. On December 7, 2015, L-3 Communications commenced a cash tender offer for up to $300 million aggregate principal amount of its 3.95% Notes due 2024, 1.50% Notes due 2017 and 3.95% Notes due 2016 with an early tender date of December 18, 2015. On December 18, 2015, L-3 determined and announced the pricing terms of this cash tender offer, including total consideration of $986.57 per $1,000 principal amount of 3.95% Notes due 2024. On December 22, 2015, $300 million of 3.95% Notes due 2024, accepted by L-3 in connection with the early tender date, were settled for $296 million in cash, plus accrued and unpaid interest, up to but not including the repurchase date. In connection with the repurchase of $300 million of the 3.95% Notes due 2024, the Company recorded a debt retirement charge of approximately $1 million. L-3 Holdings In 2005, L-3 Holdings sold $700 million of 3% Convertible Contingent Debt Securities (CODES) due August 1, 2035. On May 13, 2014, L-3 Holdings called for the redemption of all of its outstanding CODES effective on June 2, 2014 (the Redemption Date). The redemption price for the CODES was $1,000 per $1,000 principal amount of the CODES, plus accrued and unpaid interest to, but excluding, the Redemption Date. Holders of the CODES were entitled to convert all or a portion thereof (in integral multiples of $1,000) at any time prior to the close of business on the business day immediately preceding the Redemption Date. The conversion value of CODES of $935 million was calculated in accordance with the indenture governing the CODES. L-3 Holdings settled the entire conversion value with respect to converted CODES in cash. As a result of the conversion, the Company recorded a reduction to shareholders’ equity of $161 million, related to the excess conversion value over the fair value of the debt component of the CODES, net of deferred tax liability. Interest expense recognized for the CODES was $2 million for the year ended December 31, 2014 and $21 million for the year ended December 31, 2013. Guarantees The borrowings under the Credit Facility are fully and unconditionally guaranteed by L-3 Holdings and by substantially all of the material 100% owned domestic subsidiaries of L-3 Communications on an unsecured senior basis. The payment of principal and premium, if any, and interest on the Senior Notes is fully and unconditionally guaranteed, on an unsecured senior basis, jointly and severally, by L-3 Communications’ material 100% owned domestic subsidiaries that guarantee any of its other indebtedness. Subordination The guarantees of the Credit Facility and the Senior Notes rank pari passu with each other. Covenants Financial and other restrictive covenants. The indentures governing the Senior Notes (Senior Indentures) contain covenants customary for investment grade notes, including covenants that restrict the ability of L-3 Communications and its 100% owned domestic subsidiaries to create, incur, assume or permit to exist any lien, except permitted liens (as defined in the Senior Indentures) and restrict the ability of L-3 Communications and its subsidiaries to enter into certain sale and leaseback transactions (as defined in the Senior Indentures). Cross default provisions.

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income (AOCI)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Accumulated Other Comprehensive (Loss) Income (AOCI)	10. Accumulated Other Comprehensive (Loss) Income (AOCI) The changes in the AOCI balances, including amounts reclassified from AOCI into net income, are presented in the table below. Foreign currency translation Unrealized gains (losses) on hedging instruments Unrecognized (losses) gains and prior service cost, net Total accumulated other comprehensive (loss) income (in millions) Balance at December 31, 2012 $ 167 $ 3 $ (720) $ (550) Other comprehensive (loss) income before (25) (1) 414 388 Amounts reclassified from AOCI, net of tax — (1) 53 52 Net current period other comprehensive (loss) income (25) (2) 467 440 Balance at December 31, 2013 $ 142 $ 1 $ (253) $ (110) Other comprehensive loss before (123) (13) (354) (490) Amounts reclassified from AOCI, net of tax — 7 9 16 Net current period other comprehensive (loss) (123) (6) (345) (474) Balance at December 31, 2014 $ 19 $ (5) $ (598) $ (584) Other comprehensive (loss) income before reclassifications, net of tax (161) (15) 81 (95) Amounts reclassified from AOCI, net of tax 41 12 52 105 Net current period other comprehensive (loss) income (120) (3) 133 10 Balance at December 31, 2015 $ (101) $ (8) $ (465) $ (574) Further details regarding the amounts reclassified from AOCI into net income are presented in the table below. Amount Reclassified from AOCI (a) Year Ended December 31, Affected Line Item in the Audited Consolidated Statements of Operations Details About AOCI Components 2015 2014 2013 (b) (in millions) Foreign currency translation adjustments: MSI divestiture $ (41) $ — $ — Loss related to business divestitures (41) — — Income from continuing operations before income taxes $ (41) $ — $ — Income from continuing operations (Loss) gains on hedging instruments: MSI divestiture $ (2) $ — $ — Loss related to business divestitures Other (16) (8) 1 Cost of sales-products (18) (8) 1 Income from continuing operations before income taxes 6 1 — Provision for income taxes $ (12) $ (7) $ 1 Income from continuing operations Amortization of defined benefit pension items: MSI divestiture $ (14) $ — $ — Loss related to business divestitures Net loss (67) (15) (83) (b) (81) (15) (83) Income from continuing operations before income taxes 29 6 30 Provision for income taxes $ (52) $ (9) $ (53) Income from continuing operations Total reclassification for the period $ (105) $ (16) $ (52) Income from continuing operations (a) Amounts in parentheses indicate charges to the consolidated statements of operations. (b) Amounts related to pension and postretirement benefit plans were reclassified from AOCI and recorded as a component of net periodic benefit cost (see Note 19 for additional information).

Equity

Equity	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Equity	11. Equity On February 5, 2013, L-3 Holdings’ Board of Directors approved a share repurchase program that authorizes L-3 Holdings to repurchase up to $1.5 billion of its common stock through June 30, 2015, which was fully utilized as of February 20, 2015. On December 4, 2014, L-3 Holdings’ Board of Directors approved a new share repurchase program that authorizes L-3 Holdings to repurchase up to an additional $1.5 billion of its common stock through June 30, 2017. Repurchases of L-3 Holdings’ common stock are made from time to time at management’s discretion in accordance with applicable U.S. Federal securities laws. The timing and actual number of shares to be repurchased in the future will depend on a variety of factors, including, but not limited to, the Company’s financial position, earnings, legal requirements, other investment opportunities (including acquisitions) and market conditions. L-3 Holdings, repurchased 6.4 million shares of its common stock at an average price of $116.13 per share for an aggregate amount of $740 million from January 1, 2015 through December 31, 2015. All share repurchases of L-3 Holdings’ common stock have been recorded as treasury shares. At December 31, 2015, the remaining dollar value of authorization under the December 4, 2014 share repurchase program was $806 million. From January 1, 2016 through February 19, 2016, L-3 Holdings repurchased 1,133,885 shares of its common stock at an average price of $114.60 per share for an aggregate amount of approximately $130 million. The remaining dollar value of authorization under the December 4, 2014 share repurchase program was $676 million at February 19, 2016.

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurements	12. Fair Value Measurements L-3 applies the accounting standards for fair value measurements to all of the Company’s assets and liabilities that are measured and recorded at fair value. Fair value is defined as the price that would be received for an asset or the exit price that would be paid to transfer a liability in the principal or most advantageous market in an orderly transaction between market participants. The standards establish a fair value hierarchy that gives the highest priority to observable inputs and the lowest priority to unobservable inputs. The following table presents the fair value hierarchy level for each of the Company’s assets and liabilities that are measured and recorded at fair value on a recurring basis. December 31, 2015 2014 Description Level 1 (1) Level 2 (2) Level 3 (3) Level 1 (1) Level 2 (2) Level 3 (3) (in millions) Assets Cash equivalents $ 187 $ — $ — $ 416 $ — $ — Derivatives (foreign currency forward contracts) — 2 — — 5 — Total assets $ 187 $ 2 $ — $ 416 $ 5 $ — Liabilities Derivatives (foreign currency forward contracts) $ — $ 16 $ — $ — $ 11 $ — (1) Level 1 is based on quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Cash equivalents are primarily held in registered money market funds, which are valued using quoted market prices. (2) Level 2 is based on pricing inputs other than quoted prices in active markets, which are either directly or indirectly observable. The fair value is determined using a valuation model based on observable market inputs, including quoted foreign currency forward exchange rates and consideration of non-performance risk. (3) Level 3 is based on pricing inputs that are not observable and not corroborated by market data. The Company has no Level 3 assets or liabilities.

Financial Instruments

Financial Instruments	12 Months Ended
	Dec. 31, 2015
Investments, All Other Investments [Abstract]
Financial Instruments	13. Financial Instruments At December 31, 2015 and 2014, the Company’s financial instruments consisted primarily of cash and cash equivalents, billed receivables, trade accounts payable, Senior Notes, and foreign currency forward contracts. The carrying amounts of cash and cash equivalents, billed receivables and trade accounts payable are representative of their respective fair values because of the short-term maturities or expected settlement dates of these instruments. The carrying amounts and estimated fair values of the Company’s other financial instruments are presented in the table below. December 31, 2015 December 31, 2014 Carrying Estimated Carrying Estimated (in millions) Senior Notes (1) $ 3,642 $ 3,754 $ 3,939 $ 4,178 Foreign currency forward contracts (2) $ (14 ) $ (14 ) $ (6 ) $ (6 ) (1) The Company measures the fair value of its Senior Notes using Level 2 inputs based primarily on current market yields for its existing debt traded in the secondary market. (2) The Company measures the fair values of foreign currency forward contracts based on forward exchange rates. See Note 14 for additional disclosures regarding the notional amounts and fair values of foreign currency forward contracts.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Financial Instruments	14. Derivative Financial Instruments Notional amounts are used to measure the volume of foreign currency forward contracts and do not represent exposure to foreign currency losses. The table below presents the notional amounts of the Company’s outstanding foreign currency forward contracts by currency as of December 31, 2015. Currency Notional Amount (in millions) Canadian dollar $ 112 U.S. dollar 86 Euro 37 British pound 30 Total $ 265 At December 31, 2015, the Company’s foreign currency forward contracts had maturities through 2020. The table below presents the location of the Company’s derivative instruments recorded at fair value on the consolidated balance sheets. December 31, 2015 December 31, 2014 Other Current Assets Other Assets Other Current Liabilities Other Liabilities Other Current Assets Other Assets Other Current Liabilities Other Liabilities (in millions) Derivatives designated as hedging instruments: Foreign currency forward contracts (1) (2) $ 1 $ 1 $ 15 $ 1 $ 4 $ 1 $ 10 $ 1 Total derivative instruments $ 1 $ 1 $ 15 $ 1 $ 4 $ 1 $ 10 $ 1 (1) See Note 12 for a description of the fair value hierarchy related to the Company’s foreign currency forward contracts. (2) Assets held for sale at December 31, 2014 include $2 million of other current assets relating to the fair value of derivative instruments and liabilities held for sale at December 31, 2014 include $2 million of other current liabilities relating to the fair value of derivative instruments. The effects from foreign currency forward contracts on the consolidated statements of operations were a pre-tax loss of $18 million for the year ended December 31, 2015, a pre-tax loss of $8 million for the year ended December 31, 2014, and a pre-tax gain of $1 million for the year ended December 31, 2013. At December 31, 2015, the estimated net amount of existing losses that are expected to be reclassified into income within the next 12 months is $12 million.

L-3 Holdings' Earnings Per Shar

L-3 Holdings' Earnings Per Share	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
L-3 Holdings' Earnings Per Share	15. L-3 Holdings’ Earnings Per Share A reconciliation of basic and diluted earnings per share (EPS) is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions, except per share data) Reconciliation of net (loss) income: Net (loss) income $ (225) $ 677 $ 760 Net income from continuing operations attributable to noncontrolling interests (15) (13) (9) Net (loss) income attributable to L-3 Holdings common shareholders $ (240) $ 664 $ 751 Earnings (loss) attributable to L-3 Holdings’ common shareholders: Continuing operations $ 282 $ 632 $ 707 Discontinued operations, net of income tax (522) 32 44 Net (loss) income attributable to L-3 Holdings common shareholders $ (240) $ 664 $ 751 Earnings (loss) per share attributable to L-3 Holdings’ common shareholders: Basic: Weighted average common shares outstanding 80.7 85.4 89.4 Basic (loss) earnings per share: Continuing operations $ 3.49 $ 7.40 $ 7.91 Discontinued operations, net of income tax (6.46) 0.38 0.49 Net (loss) income $ (2.97) $ 7.78 $ 8.40 Diluted: Common and potential common shares: Weighted average common shares outstanding 80.7 85.4 89.4 Assumed exercise of stock options 2.4 3.0 3.9 Unvested restricted stock awards 1.3 1.6 1.8 Employee stock purchase plan contributions 0.1 — 0.2 Performance unit awards 0.1 0.1 0.1 Assumed purchase of common shares for treasury (2.7) (3.1) (4.5) Assumed conversion of the CODES (1) — 0.8 0.2 Common and potential common shares 81.9 87.8 91.1 Diluted (loss) earnings per share: Continuing operations $ 3.44 $ 7.20 $ 7.76 Discontinued operations, net of income tax (6.37) 0.36 0.48 Net (loss) income $ (2.93) $ 7.56 $ 8.24 (1) The CODES were retired on June 20, 2014 and were dilutive for the years ended December 31, 2014 and 2013 as the average market price of L-3 Holdings’ common stock during the periods that the CODES were outstanding was greater than the price at which the CODES would have been convertible into L-3 Holdings’ common stock. As of June 18, 2014, the final date of conversion, the conversion price was $88.71. As of December 31, 2013, the conversion price was $90.24. The computation of diluted EPS excluded shares for stock options and employee stock purchase plan contributions of 0.6 million, 0.5 million and 0.9 million for the years ended December 31, 2015, 2014 and 2013, respectively, as they were anti-dilutive.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	16. Income Taxes Income from continuing operations before income taxes is summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Domestic $ 192 $ 707 $ 783 Foreign 130 165 197 Income from continuing operations before income taxes $ 322 $ 872 $ 980 The components of the Company’s current and deferred portions of the provision for income taxes on continuing operations are presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Current income tax provision: Federal $ 60 $ 78 $ 159 State and local 5 1 29 Foreign 26 35 39 Subtotal 91 114 227 Deferred income tax provision/(benefit): Federal (67) 101 31 State and local (1) 11 (1) Foreign 2 1 7 Subtotal (66) 113 37 Total provision for income taxes $ 25 $ 227 $ 264 A reconciliation of the statutory federal income tax rate to the effective income tax rate on continuing operations of the Company is presented in the table below. Year Ended December 31, 2015 2014 2013 Statutory federal income tax rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefit 2.0 2.1 1.9 Foreign income taxes (14.2 ) (3.6 ) (1.8 ) Manufacturing benefits (3.7 ) (1.7 ) (1.9 ) Research and experimentation and other tax credits (12.9 ) (4.3 ) (3.8 ) Resolution of tax contingencies (2.8 ) (1.0 ) (1.1 ) Tax deductible dividends (2.3 ) (0.8 ) (0.3 ) Goodwill Impairment 6.6 — — Other, net 0.1 0.3 (1.1 ) Effective income tax rate on continuing operations 7.8 % (1) 26.0 % 26.9 % (1) In 2015, the Company recorded non-cash goodwill impairment charges of $384 million, which resulted in a deferred tax benefit of $120 million. Excluding the goodwill impairment charge and the related deferred income tax benefit, the effective income tax rate for 2015 would have been 20.5%. The significant components of the Company’s net deferred tax assets and liabilities are presented in the table below. December 31, 2015 2014 (in millions) Deferred tax assets: Inventoried costs $ 56 $ 87 Compensation and benefits 147 143 Pension and postretirement benefits 354 402 Loss carryforwards 12 15 Tax credit carryforwards 6 10 Other 79 80 Gross deferred tax assets 654 737 Less: valuation allowance (9) (9) Net deferred tax assets 645 728 Deferred tax liabilities: Goodwill and other intangible assets $ (675) $ (728) Income recognition on contracts in process (36) (39) Property, plant and equipment (94) (93) Other (56) (88) Gross deferred tax liabilities (861) (948) Total net deferred tax liabilities $ (216) $ (220) The classification of the Company’s deferred tax assets and liabilities are presented in the table below. December 31, 2015 2014 (in millions) Non-current deferred tax assets $ 3 $ 15 Non-current deferred tax liabilities (219) (235) Total net deferred tax liabilities $ (216) $ (220) The following table presents the Company’s loss and tax credit carryforwards as of December 31, 2015 on a tax return basis. The Company has established a valuation allowance as indicated in those instances in which it does not believe that it is more likely than not it will generate sufficient taxable income, of the appropriate character and in the applicable subsidiary, to utilize the carryforwards. Year Ended December 31, 2015 Carryforwards Valuation Gross Tax Effected Gross Tax Effected Expiration Periods (in millions) (in millions) Capital loss carryforwards (1) $ 5 $ 2 $ 5 $ 2 2016-2017 Federal net operating loss carryforwards 11 4 5 2 2026-2034 Foreign net operating loss carryforwards 16 4 4 1 Indefinite State net operating loss carryforwards 118 2 50 1 2017-2035 Total loss carryforwards $ 12 $ 6 State tax credit carryforwards 7 5 5 3 2017-2035 Foreign tax credit carryforwards 1 1 — — Indefinite Total tax credit carryforwards $ 6 $ 3 (1) During 2015, the Company reduced its valuation allowance for capital loss carryforwards by $3 million because it generated approximately $9 million of net capital gains in 2015 from business divestitures and the sale of other capital assets. As of December 31, 2015, the total amount of unrecognized tax benefits was $140 million, $93 million of which would reduce the effective income tax rate, if recognized. A reconciliation of the change in unrecognized income tax benefits, excluding potential interest and penalties, is presented in the table below. 2015 2014 2013 (in millions) Balance at January 1 $ 169 $ 155 $ 127 Additions for tax positions related to the current year 14 20 17 Additions for tax positions related to prior years 2 12 38 Reductions for tax positions related to prior years (37) (11) (7) Reductions for tax positions related to settlements with taxing authorities (1) (1) — Reduction for tax positions related to prior years as a result of a lapse of statute of limitations (7) (6) (20) Balance at December 31 $ 140 $ 169 $ 155 The Company and its subsidiaries file income tax returns in the U.S. Federal jurisdiction, which is the Company’s primary tax jurisdiction, and various state and foreign jurisdictions. The statutes of limitations for the Company’s U.S. Federal income tax returns for the years ended December 31, 2010 through 2014 are open as of December 31, 2015. The U.S. Internal Revenue Service (IRS) commenced an audit of the Company’s U.S. Federal income tax return for 2012. The Company cannot predict the outcome of the audit at this time. As of December 31, 2015, the Company anticipates that unrecognized tax benefits will decrease by approximately $8 million over the next 12 months due to the potential resolution of unrecognized tax benefits involving several jurisdictions and tax periods. The actual amount could vary significantly depending on the ultimate timing and nature of any settlements. During the year ended December 31, 2015, the Company reached an agreement with the IRS relating to the audit of 2010 and 2011 U.S. Federal income tax returns. The Company also reached an agreement on several state and foreign audits. As a result of these agreements, the Company reversed previously accrued income tax expense of $9 million, including interest and penalties. During the year ended December 31, 2014, the Company settled various state and local tax audits. As a result, the Company reduced its income tax provision by $8 million for the reversal of previously accrued amounts. During the year ended December 31, 2013, the statutes of limitations for several of the Company’s tax returns, including its 2009 U.S. Federal income tax return and certain foreign tax returns, expired. As a result, the Company reduced its income tax provision by $10 million in the year ended December 31, 2013 for the reversal of previously accrued amounts. As of December 31, 2015 and 2014, current and non-current income taxes payable include accrued potential interest of $18 million ($11 million after income taxes) and $15 million ($9 million after income taxes), respectively, and potential penalties of $9 million for both years. With respect to the interest related items, the Company’s income tax expense included an expense of $2 million for the years ended December 31, 2015 and 2014. Prior to 2015, the Company recorded a deferred tax liability related to the repatriation of earnings from certain subsidiaries. During 2015, the Company completed a legal restructuring of its significant foreign operations, and the earnings of these subsidiaries are now considered reinvested indefinitely. As a result, the Company recognized a $17 million deferred tax benefit. At December 31, 2015, the Company had not provided deferred U.S. income taxes and foreign withholding taxes for $661 million of undistributed earnings by its non-U.S. subsidiaries as such earnings are intended to be reinvested indefinitely. Quantification of additional taxes that may be payable on distribution is not practicable.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	17. Stock-Based Compensation Stock-Based Compensation Plans. On April 30, 2013, the stockholders of L-3 Holdings approved an amendment to the 2008 LTPP to increase the number of shares authorized for issuance to approximately 19.2 million shares. Each share of L-3 Holdings’ common stock issued under a full value award (that is, awards other than stock options and stock appreciation rights) granted on or after February 26, 2013 is counted as 3.69 shares for purposes of this share limit. Each share issued under full value awards granted between March 1, 2010 and February 25, 2013 is counted as 2.6 shares for purposes of the share limit. At December 31, 2015, 4.2 million shares of L-3 Holdings’ common stock remained available for future awards under the 2008 LTPP. The Company’s stock-based compensation by form of award, including stock-based compensation recorded in discontinued operations relating to the NSS business, is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Stock options $ 9 $ 9 $ 10 Restricted stock units 38 40 41 Performance units 2 3 7 Total before income taxes 49 52 58 Income taxes (18) (20) (22) Total after income taxes 31 32 36 Less: Stock based compensation recorded in discontinued operations, net of income taxes 1 1 1 Stock based compensation recorded in continuing operations, net of income taxes $ 30 $ 31 $ 35 Stock Options. Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) (in years) (in millions) Number of shares under option: Outstanding at January 1, 2015 3,101.2 $83.02 6.2 $134 Options granted 504.3 128.78 Options exercised (656.8) 74.97 Options forfeited (17.2) 101.61 Outstanding at December 31, 2015 2,931.5 $92.59 6.0 $84 Vested and expected to vest at December 31, 2015 (1) 2,921.2 $92.48 6.0 $84 Exercisable at December 31, 2015 1,930.1 $82.02 4.8 $72 (1) Represents outstanding options reduced by expected forfeitures for options not fully vested. The weighted average grant date fair value of the stock options awarded during 2015, 2014 and 2013 was $19.76, $20.02 and $12.09, respectively. The aggregate intrinsic value, disclosed in the table above, represents the difference between L-3 Holdings’ closing stock price on the last trading day for the period, and the exercise price, multiplied by the number of in-the-money stock options. The total intrinsic value of stock options exercised, based on the difference between the L-3 Holdings’ stock price at the time of exercise and the related exercise price, was $35 million, $43 million and $32 million for the years ended December 31, 2015, 2014 and 2013, respectively. At December 31, 2015, unrecognized compensation costs related to stock options were $11 million ($7 million after income taxes), which are expected to be recognized over a weighted average remaining period of 1.2 years. The actual income tax benefit realized related to compensation deductions arising from the exercise of stock options by the Company’s employees totaled $13 million, $14 million and $10 million for the years ended December 31, 2015, 2014 and 2013, respectively. Stock Option Fair Value Estimation Assumptions. • Expected Holding Period. • Expected Volatility. • Expected Dividend Yield. • Risk-Free Interest Rates. Changes in assumptions can materially impact the estimated fair value of stock options. The weighted average assumptions used in the valuation model are presented in the table below. 2015 Grants 2014 Grants 2013 Grants Expected holding period (in years) 5.0 5.5 5.6 Expected volatility 21.4% 24.4% 26.4% Expected dividend yield 2.4% 2.7% 3.6% Risk-free interest rate 1.5% 1.7% 1.0% Restricted Stock Units. The table below presents a summary of the Company’s nonvested restricted stock unit awards as of December 31, 2015 and changes during the year then ended. Number of Shares Weighted Average Grant Date Fair Value (in thousands) Nonvested balance at January 1, 2015 1,517.6 $ 82.72 Granted 364.8 128.59 Vested (616.7) 68.90 Forfeited (93.8) 99.72 Nonvested balance at December 31, 2015 1,171.9 $ 102.91 As of December 31, 2015, total unrecognized compensation costs related to nonvested restricted stock unit awards were $38 million ($24 million after income taxes) and are expected to be recognized over a weighted average remaining period of 1.1 years. The total fair value of restricted stock unit awards vested during the years ended December 31, 2015, 2014 and 2013 as of their vesting dates was $82 million, $66 million and $37 million, respectively. Performance Units. During the years ended December 31, 2015, 2014, and 2013, the Company granted performance unit awards with a weighted average grant date fair value per unit of $129.03, $113.67 and $77.00, respectively. All the awards granted in 2015, 2014, and 2013 have performance conditions based on L-3’s diluted EPS. The performance periods for the awards began on January 1 of the applicable grant year and end on December 31 of the year corresponding to a three-year performance period. Units earned under the awards are convertible into shares of L-3 Holdings’ common stock. As of December 31, 2015, total unrecognized compensation costs related to the awards were $4 million ($2 million after income taxes) and are expected to be recognized over a weighted average remaining period of 1.6 years. The table below presents a summary of the Company’s performance unit awards based on expected performance as of December 31, 2015 and changes during the year then ended. Payable in Shares (EPS) Number of Units Weighted Average Grant Date Fair Value (in thousands) Outstanding at January 1, 2015 85.2 $ 96.53 Granted 41.1 129.03 Decrease due to expected performance (52.3) 115.27 Vested (32.9) 77.00 Forfeited (1.5) 109.65 Outstanding at December 31, 2015 39.6 $ 121.27 The performance period for awards granted in 2013 ended on December 31, 2015. Based on L-3’s cumulative diluted EPS during the performance period, a total of 32,911 performance units having a fair market value of $4 million as of their vesting date were earned by the participants on December 31, 2015. Employee Stock Purchase Plan. As of December 31, 2015, 4.0 million shares were available for future issuance under the 2009 ESPP (i.e., excluding the effect of shares issued in January 2016 as described below). In July 2015, the Company issued 0.2 million shares under the 2009 ESPP at an average price of $107.98 per share, which covered employee contributions for the six months ended June 30, 2015. In January 2016, the Company issued 0.1 million shares under the 2009 ESPP at an average price of $113.93 per share, which covered employee contributions for the six months ended December 31, 2015. The 5% discount is not recognized as compensation expense in accordance with the accounting standard for share-based compensation expense.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	18. Commitments and Contingencies Non-Cancelable Operating Leases The Company leases certain facilities and equipment under agreements expiring at various dates through 2033. Certain leases contain renewal options or escalation clauses providing for increased rental payments based upon maintenance, utility and tax increases. No lease agreement imposes a restriction on the Company’s ability to pay dividends, engage in debt or equity financing transactions, or enter into further lease agreements. The following table presents future minimum payments under non-cancelable operating leases with initial or remaining terms in excess of one year at December 31, 2015. Real Estate Equipment Total (in millions) 2016 $ 77 $ 5 $ 82 2017 78 4 82 2018 67 2 69 2019 53 1 54 2020 85 — 85 Thereafter 166 — 166 Total minimum payments required 526 12 538 Less: Sublease rentals under non-cancelable leases 11 — 11 Net minimum payments required $ 515 $ 12 $ 527 Rent expense was $104 million for 2015, $117 million for 2014, and $116 million for 2013. Sublease rental income was $2 million for 2015, and $1 million for each of 2014 and 2013, respectively. Letters of Credit The Company enters into standby letters of credit with financial institutions covering performance and financial guarantees pursuant to contractual arrangements with certain customers. The Company had total outstanding letters of credit aggregating to $425 million and $615 million at December 31, 2015 and 2014, respectively. The Company had the full availability of its $1 billion Credit Facility at December 31, 2015 and December 31, 2014. These letters of credit may be drawn upon in the event of the Company’s nonperformance. Guarantees The Company, from time to time, enters into contractual guarantees that arise in connection with its business acquisitions, dispositions, and other contractual arrangements in the normal course of business. In connection with the spin-off of Engility in 2012, L-3 entered into a Distribution Agreement and several other agreements that govern certain aspects of L-3’s relationship with Engility, including employee matters, tax matters, transition services, and the future supplier/customer relationship between L-3 and Engility. These agreements generally provide cross-indemnities that, except as otherwise provided, are principally designed to place the financial responsibility for the obligations and liabilities of each entity with that respective entity. Engility has joint and several liability with L-3 to the U.S. Internal Revenue Service (IRS) for the consolidated U.S. Federal income taxes of L-3’s consolidated group for taxable periods in which Engility was a part of that group. However, the Tax Matters Agreement specifies the portion of this tax liability for which L-3 and Engility will each bear responsibility, and L-3 and Engility have agreed to indemnify each other against any amounts for which the other is not responsible. The Tax Matters Agreement also allocates responsibility between L-3 and Engility for other taxes, including special rules for allocating tax liabilities in the event that the spin-off is determined not to be tax-free. Though valid as between the parties, the Tax Matters Agreement is not binding on the IRS. The Company has three existing real estate lease agreements, which include residual guarantee amounts, expiring on August 31, 2020 and are accounted for as operating leases. On or before the lease expiration date, the Company can exercise options under the lease agreements to renew the leases, purchase the properties for $45 million, or sell the properties on behalf of the lessor (the “Sale Option”). If the Company elects the Sale Option, the Company must pay the lessor a residual guarantee amount of $39 million for the properties, on or before the lease expiration date. In addition, at the time the properties are sold, the Company must pay the lessor a supplemental rent payment equal to the gross sales proceeds in excess of the residual guarantee, provided that such amount shall not exceed $6 million. For these real estate lease agreements, if the gross sales proceeds are less than the sum of the residual guarantee amount and the supplemental rent payment, the Company is required to pay a supplemental rent payment to the extent the reduction in the fair value of the properties is demonstrated by an independent appraisal to have been caused by the Company’s failure to properly maintain the properties. The aggregate residual guarantee amounts equal $39 million and are included in the future minimum payments under non-cancelable real estate operating lease payments relating to the expiration dates of such leases. The Company has a contract to provide and operate a full-service training facility for the U.S. Air Force (USAF), including simulator systems adjacent to a USAF base in Oklahoma. The Company acted as the construction agent on behalf of the third-party owner-lessors for procurement and construction for the simulator systems, which were completed and delivered in August 2002. The Company, as lessee, entered into operating lease agreements for a term of 15 years for the simulator systems with the owner-lessors. At the end of the lease term, the Company may elect to purchase the simulator systems at fair market value, which can be no less than $7 million and no greater than $21 million. If the Company does not elect to purchase the simulator systems on the date of expiration (during the first quarter of 2018), the Company must pay to the lessor, as additional rent, $7 million and return the simulator systems to the lessors. Environmental Matters Management continually assesses the Company’s obligations with respect to applicable environmental protection laws, including those obligations assumed in connection with certain business acquisitions. While it is difficult to determine the timing and ultimate cost to be incurred by the Company in order to comply with these laws, based upon available internal and external assessments, with respect to those environmental loss contingencies of which management is aware, the Company believes that there are no environmental loss contingencies that, individually or in the aggregate, would be material to the Company’s consolidated results of operations. The Company accrues for these contingencies when it is probable that a liability has been incurred and the amount of the liability can be reasonably estimated. Procurement Regulations A substantial majority of the Company’s revenues are generated from providing products and services under legally binding agreements or contracts with U.S. Government and foreign government customers. U.S. Government contracts are subject to extensive legal and regulatory requirements, and, from time to time, agencies of the U.S. Government investigate whether such contracts were and are being conducted in accordance with these requirements. The Company is currently cooperating with the U.S. Government on several investigations from which civil, criminal or administrative proceedings have or could result and give rise to fines, penalties, compensatory and treble damages, restitution and/or forfeitures. In that regard, in November 2015 the Company paid $25.6 million in settlement of a complaint alleging violations of the False Claims Act in connection with the sale of EoTech’s holographic weapon sights. The Company has other ongoing government investigations, including investigations into the pricing of certain contracts entered into by the Communication Systems segment. The Company does not currently anticipate that any of these investigations will have a material adverse effect, individually or in the aggregate, on its consolidated financial position, results of operations or cash flows. However, under U.S. Government regulations, an indictment of the Company by a federal grand jury, or an administrative finding against the Company as to its present responsibility to be a U.S. Government contractor or subcontractor, could result in the Company being suspended for a period of time from eligibility for awards of new government contracts or task orders or in a loss of export privileges. A conviction, or an administrative finding against the Company that satisfies the requisite level of seriousness, could result in debarment from contracting with the federal government for a specified term. In addition, all of the Company’s U.S. Government contracts: (1) are subject to audit and various pricing and cost controls, (2) include standard provisions for termination for the convenience of the U.S. Government or for default, and (3) are subject to cancellation if funds for contracts become unavailable. Foreign government contracts generally include comparable provisions relating to terminations for convenience or default, as well as other procurement clauses relevant to the foreign government. Litigation Matters The Company is also subject to litigation, proceedings, claims or assessments and various contingent liabilities incidental to its businesses, including those specified below. Furthermore, in connection with certain business acquisitions, the Company has assumed some or all claims against, and liabilities of, such acquired businesses, including both asserted and unasserted claims and liabilities. In accordance with the accounting standard for contingencies, the Company records a liability when management believes that it is both probable that a liability has been incurred and the Company can reasonably estimate the amount of the loss. Generally, the loss is recorded at the amount the Company expects to resolve the liability. The estimated amounts of liabilities recorded for pending and threatened litigation are disclosed in Note 7. Amounts recoverable from insurance contracts or third parties are recorded as assets when deemed probable. At December 31, 2015, the Company recorded approximately $4 million of receivables for recoveries from insurance contracts or third parties in connection with the Bashkirian Airways matter discussed below. Legal defense costs are expensed as incurred. The Company believes it has recorded adequate provisions for its litigation matters. The Company reviews these provisions to reflect the impact of negotiations, settlements, rulings, advice of legal counsel and other information and events pertaining to a particular matter. While it is reasonably possible that an unfavorable outcome may occur in one or more of the following matters, unless otherwise stated below, the Company believes that it is not probable that a loss has been incurred in any of these matters. With respect to the litigation matters below for which it is reasonably possible that an unfavorable outcome may occur, an estimate of loss or range of loss is disclosed when such amount or amounts can be reasonably estimated. Although the Company believes that it has valid defenses with respect to legal matters and investigations pending against it, the results of litigation can be difficult to predict, particularly those involving jury trials. Accordingly, the Company’s current judgment as to the likelihood of loss (or our current estimate as to the potential range of loss, if any) with respect to any particular litigation matter may turn out to be wrong. Therefore, it is possible that one or more of the following or other contingencies could have a material impact on the financial position, results of operations or cash flows of the Company in future periods. EoTech Class Actions. Securities Class Action. Government Inquiries Bashkirian Airways. HVC Alkmaar

Pensions and Other Employee Ben

Pensions and Other Employee Benefits	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Pensions and Other Employee Benefits	19. Pensions and Other Employee Benefits The Company maintains multiple pension plans, both contributory and non-contributory, covering employees at certain locations. Eligibility for participation in these plans varies and benefits are generally based on the participant’s compensation and/or years of service. The Company’s funding policy is generally to contribute in accordance with cost accounting standards that affect government contractors, subject to the Internal Revenue Code and regulations thereon. Plan assets are invested primarily in listed stocks, mutual funds, corporate bonds, U.S. Government obligations and U.S. Government agency obligations. The Company also provides postretirement medical and life insurance benefits for retired employees and dependents at certain locations. Participants are eligible for these benefits when they retire from active service and meet the eligibility requirements for the Company’s pension plans. These benefits are funded primarily on a pay-as-you-go basis with the retiree generally paying a portion of the cost through contributions, deductibles and coinsurance provisions. In accordance with accounting standards for employee pension and postretirement benefits, the Company recognizes the unfunded status of its pension and postretirement benefit plans in the consolidated financial statements and measures its pension and postretirement benefit plan assets and benefit obligations as of December 31. The following table summarizes changes in the benefit obligations, the plan assets and funded status for all of the Company’s pension and postretirement benefit plans, as well as the aggregate balance sheet impact. Pension Plans Postretirement 2015 2014 2015 2014 (in millions) Change in benefit obligation: Benefit obligation at the beginning of the year $ 3,663 $ 2,973 $ 199 $ 194 Service cost 123 106 3 3 Interest cost 149 147 7 8 Plan participants’ contributions 2 2 4 4 Amendments — 1 — (1 ) Actuarial (gain) loss (261 ) 579 (12 ) 5 Foreign currency exchange rate changes (53 ) (34 ) (4 ) (2 ) Curtailments, settlements and special termination benefits 3 1 — — Business divestiture (59 ) — — — Benefits paid (119 ) (112 ) (13 ) (12 ) Benefit obligation at the end of the year $ 3,448 $ 3,663 $ 184 $ 199 Change in plan assets: Fair value of plan assets at the beginning of the year $ 2,570 $ 2,403 $ 60 $ 55 Actual return on plan assets 54 205 — 6 Employer contributions 97 97 6 7 Plan participants’ contributions 2 2 4 4 Foreign currency exchange rate changes (52 ) (25 ) — — Benefits paid (119 ) (112 ) (13 ) (12 ) Fair value of plan assets at the end of the year $ 2,552 $ 2,570 $ 57 $ 60 Unfunded status at the end of the year $ (896 ) $ (1,093 ) $ (127 ) $ (139 ) Assets and (liabilities) recognized in the consolidated balance sheets consist of: Non-current assets $ 37 $ 26 $ — $ — Current liabilities (5 ) (4 ) (8 ) (8 ) Non-current liabilities (928 ) (1,056 ) (119 ) (131 ) Liabilities held for sale (1) — (59 ) — — $ (896 ) $ (1,093 ) $ (127 ) $ (139 ) (1) Liabilities held for sale consists of $3 million of current liabilities and $56 million of non-current liabilities relating to L-3 MSI. The table below summarizes the net loss and prior service cost balances at December 31, in the accumulated other comprehensive loss account, before related tax effects, for all of the Company’s pension and postretirement benefit plans. Pension Plans Postretirement Benefit 2015 2014 2015 2014 (in millions) Net loss (gain) $ 768 $ 968 $ (10) $ (6) Prior service credit — — (3) (3) Total amount recognized $ 768 $ 968 $ (13) $ (9) The aggregate accumulated benefit obligation (ABO) for all of the Company’s pension plans was $3,120 million at December 31, 2015 and $3,272 million at December 31, 2014. The table below presents information for the pension plans with an ABO in excess of the fair value of plan assets at December 31. 2015 and 2014. Pension Plans 2015 2014 (in millions) Projected benefit obligation $ 3,232 $ 3,467 Accumulated benefit obligation 2,913 3,083 Fair value of plan assets 2,302 2,349 The table below summarizes the weighted average assumptions used to determine the benefit obligations for the Company’s pension and postretirement plans disclosed at December 31, 2015 and 2014. Pension Plans Postretirement Benefit 2015 2014 2015 2014 Benefit obligations: Discount rate 4.63% (1) 4.14% (1) 4.23% (2) 3.70% (2) Rate of compensation increase 3.50% (3) 3.50% (3) (1) The weighted average discount rate assumptions used at December 31, 2015 and 2014 were comprised of separate assumptions determined by country of 4.7% and 4.2% for the U.S. based plans, respectively, 3.9% for the Canadian based plans and 2.2% for the German based plans at December 31, 2014. (2) The weighted average discount rate assumptions used at December 31, 2015 and 2014 were comprised of separate assumptions determined by country of 4.3% and 3.7% for the U.S. based plans, respectively, and 3.7% for the Canadian based plans. (3) The weighted average rate of compensation increase assumptions were comprised of separate assumptions determined by country of 3.5% for both the U.S. based plans and Canadian based plans at December 31, 2015 and 2014. The following table summarizes the components of net periodic benefit cost for the Company’s pension and postretirement benefit plans for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 (in millions) Components of net periodic benefit cost: Service cost $ 123 $ 106 $ 126 $ 3 $ 3 $ 4 Interest cost 149 147 132 7 8 7 Expected return on plan assets (205) (193) (164) (5) (4) (4) Amortization of prior service cost (credits) 1 2 1 (2) (2) (3) Amortization of net loss (gain) 68 17 83 — (2) 2 Curtailment or settlement loss (gain) 3 1 3 — (1) — Net periodic benefit cost $ 139 $ 80 $ 181 $ 3 $ 2 $ 6 At the end of fiscal 2015, the Company changed the approach used to measure service and interest costs for pension and other postretirement benefits. For fiscal 2015, the Company measured service and interest costs utilizing a single weighted-average discount rate derived from the yield curve used to measure the plan obligations. For fiscal 2016, the Company elected to measure service and interest costs by applying the specific spot rates along that yield curve to the plans’ liability cash flows. The Company believes the new approach provides a more precise measurement of service and interest costs by aligning the timing of the plans’ liability cash flows to the corresponding spot rates on the yield curve. This change does not affect the measurement of our plan obligations. The Company has accounted for this change as a change in accounting estimate and, accordingly, has accounted for it on a prospective basis. The following table summarizes the other changes in plan assets and benefit obligations recognized in other comprehensive income for the Company’s pension and postretirement benefit plans for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 (in millions) Other changes in plan assets and benefit obligations recognized in other comprehensive income: Net (gain) loss $ (132) $ 560 $ (637) $ (7) $ 5 $ (29) Prior service cost (credit) — 1 14 — (1) — Amortization of net (loss) gain (68) (17) (83) — 2 (2) Amortization of prior service (cost) credit (1) (2) (1) 2 2 3 Total recognized in other comprehensive income (201) 542 (707) (5) 8 (28) Total recognized in net periodic benefit cost and other comprehensive income $ (62) $ 622 $ (526) $ (2) $ 10 $ (22) The following table summarizes the amounts expected to be amortized from accumulated other comprehensive income (loss) and recognized as components of net periodic benefit costs during 2016. Pension Plans Postretirement Benefit Plans Total (in millions) Net loss (gain) $ 53 $ (1) $ 52 Prior service credit (1) (1) (2) $ 52 $ (2) $ 50 The table below summarizes the weighted average assumptions used to determine the net periodic benefit cost for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.14% (1) 5.03% (1) 4.15% (1) 3.70% (4) 4.43% (4) 3.37% (4) Expected long-term return on plan assets 8.14% (2) 8.13% (2) 8.13% (2) 7.65% 7.64% 7.64% Rate of compensation increase 3.50% (3) 3.50% (3) 3.50% (3) (1) The weighted average discount rate assumptions used for the years ended December 31, 2015, 2014, and 2013 were comprised of separate assumptions determined by country of 4.2%, 5.1% and 4.2% for the U.S. based plans, 3.9%, 4.7% and 3.9% for the Canadian based plans and 2.2%, 3.5%, and 3.4% for the German based plans, respectively. (2) The weighted average expected long-term return on plan assets assumptions used were comprised of separate assumptions determined by country of 8.25% for the U.S. based plans and 7.25% for the Canadian based plans for the years ended December 31, 2015, 2014 and 2013. (3) The weighted average rate of compensation increase assumptions used for the years ended December 31, 2015, 2014 and 2013 were comprised of separate assumptions determined by country of 3.5% for both the U.S and Canadian based plans. (4) The weighted average discount rate assumptions used for the years ended December 31, 2015, 2014 and 2013 were comprised of separate assumptions determined by country of 3.7%, 4.4% and 3.3% for the U.S. based plans and 3.7%, 4.6% and 3.7% for the Canadian based plans, respectively. The expected long-term return on plan assets assumption represents the average rate that the Company expects to earn over the long-term on the assets of the Company’s benefit plans, including those from dividends, interest income and capital appreciation. The Company utilizes a third-party consultant to assist in the development of the expected long-term return on plan assets, which is based on expectations regarding future long-term rates of return for the plans’ investment portfolio, with consideration given to the allocation of investments by asset class and historical rates of return for each individual asset class. The Company utilizes a building block methodology that utilizes historical and forward looking rates of return for each asset class and takes into account expected returns above inflation and risk premium. These long-term rates of return are then applied to the target portfolio allocations that are generally aligned with the actual asset allocations of our plans to develop the expected long-term rate of return. The annual increase in cost of benefits (health care cost trend rate) for the Company’s U.S. based plans covering retirees under 65 years of age is assumed to be an average of 7.5% in 2016 and is assumed to gradually decrease to a rate of 5.0% in 2021 and thereafter. The health care cost trend rate for the Company’s U.S. based plans covering retirees over 65 years of age is assumed to be an average of 9.0% in 2016 and is assumed to gradually decrease to a rate of 5.0% in 2024 and thereafter. The health care cost trend rate for the Company’s Canadian based plans is assumed to be an average of 6.75% in 2016 and is assumed to gradually decrease to a rate of 5.0% in 2023 and thereafter. Health care cost trend assumptions are based on (1) observed or expected short term rates of increase for different types of health models based on actual claims experience and benchmarking, and (2) a reasonable estimate of an appropriate, sustainable level of health care cost trend in the future, weighting the factors that primarily influence trends, which are price inflation and cost leveraging benefit plan features. Assumed health care cost trend rates can have a significant effect on amounts reported for postretirement medical benefit plans. A one percentage point change in the assumed health care cost trend rates would have the following effects: 1 percentage point Increase Decrease (in millions) Effect on total service and interest cost $ — $ — Effect on postretirement benefit obligations 7 (5) Plan Assets. The Committee retains a professional investment consultant to advise the Committee and help ensure that the above policies and strategies are met. The Committee does not actively manage the day to day operations and selection process of individual securities and investments, as it retains the professional services of qualified investment management organizations to fulfill those tasks. Qualified investment management organizations are evaluated on several criteria for selection, with a focus on the investment management organizations’ demonstrated capability to achieve results that will meet or exceed the investment objectives they have been assigned and conform to the policies established by the Committee. While the investment management organizations have investment discretion over the assets placed under their management, the Committee provides each investment manager with specific investment guidelines relevant to its asset class. The Committee has established the allowable range that the plans’ assets may be invested in for each major asset category. In addition, the Committee has established guidelines regarding diversification within asset categories to limit risk and exposure to a single or limited number of securities. The investments of the plans’ include a diversified portfolio of both equity and fixed income investments. Equity investments are further diversified across U.S. and non-U.S. stocks, small to large capitalization stocks, and growth and value stocks. Fixed income assets are diversified across U.S. and non-U.S. issuers, corporate and governmental issuers, and credit quality. The plan also invests in real estate through publicly traded real estate securities. Derivatives may be used only for hedging purposes or to create synthetic long positions. The plans are prohibited from directly owning commodities, unregistered securities, restricted stock, private placements, or interests in oil, gas, mineral exploration, or other development programs. Further, short selling or utilizing margin buying for investment purposes is prohibited. The table below presents the allowable range for each major category of the plans’ assets at December 31, 2015 as well as the Company’s pension plan and postretirement benefit plan weighted-average asset allocations at December 31, 2015 and 2014, by asset category. U.S. Canada Asset Category Range 2015 2014 Range 2015 2014 Domestic equity (1) 30%-60% 52 % 52 % — 13 % 15 % International equity (2) 10%-20% 11 10 — 62 55 Total equities 45%-75% 63 62 40%-80% 75 70 Fixed income securities 20%-40% 22 22 — 16 20 Other, primarily cash and cash equivalents 0%-15% 8 9 — 9 10 Total fixed income securities and cash and cash equivalents — 30 31 20%-60% 25 30 Real estate securities 0%-15% 7 7 — — — Total 100 % 100 % 100 % 100 % (1) Domestic equities for Canadian plans refers to equities of Canadian companies. (2) International equities for Canadian plans includes equities of U.S. companies. The Committee regularly monitors the investment of the plans’ assets to ensure that the actual investment allocation remains within the established range. The Committee also regularly measures and monitors investment risk through ongoing performance reporting and investment manager reviews. Investment manager reviews include assessing the managers’ performance versus the appropriate benchmark index both in the short and long-term period, performance versus peers, and an examination of the risk the managers assumed in order to achieve rates of return. The table below presents the fair value of the Company’s pension plans’ assets by asset category segregated by level within the fair value hierarchy, as described below. U.S. Pension Plans’ Assets Canadian Pension Plans’ Assets Fair Value Measured at December 31, 2015 Fair Value Measured at December 31, Asset Category Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $1,200 $ — $ — $ 1,200 $ 73 $ — $ — $ 73 International Equity 79 — — 79 91 — — 91 Fixed Income — Investment Grade (2) 237 163 — 400 — — — — Fixed Income — High Yield (3) — 114 — 114 — — — — Real Estate Investment Trusts (4) 170 — — 170 — — — — Other (5) — 166 — 166 6 21 — 27 Total assets at fair value $1,686 $ 443 $ — $ 2,129 $170 $ 21 $ — $191 Liabilities for unsettled trades, net (30 ) — Other investments measured at net asset value (6)(7) 170 92 Total $ 2,269 $283 Fair Value Measured at December 31, 2014 Fair Value Measured at December 31, Asset Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $ 1,172 $ — $ — $ 1,172 $ 58 $ — $ — $ 58 International Equity 87 — — 87 107 — — 107 Fixed Income — Investment Grade (2) 237 157 — 394 — — — — Fixed Income — High Yield (3) — 120 — 120 — — — — Real Estate Investment Trusts (4) 159 — — 159 — — — — Other (5) — 208 — 208 4 26 — 30 Total assets at fair value $ 1,655 $ 485 $ — $ 2,140 $ 169 $ 26 $ — $ 195 Liabilities for unsettled trades, net (13 ) — Other investments measured at net asset value (6)(7) 140 108 Total $ 2,267 $ 303 (1) Equity securities consist of investments in common stock of U.S. and international companies. The fair value of equity securities is based on quoted market prices available in active markets at the close of a trading day, primarily the New York Stock Exchange (NYSE), National Association of Securities Dealers Automated Quotations (NASDAQ), and various international exchanges. (2) Approximately 59% at December 31, 2015 and 60% at December 31, 2014 of U.S. plan assets that are invested in the Fixed Income — Investment Grade asset category consist of a mutual fund offered by a registered investment company (the “Fund”) and fixed income securities. The Fund invests in investment grade fixed income securities, mortgaged-backed securities, U.S. treasury and agency bonds and corporate bonds. These investments are classified by the Company as a Level 1 measurement within the fair value hierarchy, as the mutual fund trades on an active market and daily, quoted prices are available. The remaining 41% at December 31, 2015 and 40% at December 31, 2014 of U.S. plan assets are fixed income securities, primarily investment grade corporate bonds from various industries held directly by the plan. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs and are classified as Level 2. (3) Fixed Income — High Yield consists of investments in corporate high-yield bonds from various industries. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs. (4) Real Estate Investment Trusts (REITs) consist of securities that trade on the major exchanges and invest directly in real estate, either through properties or mortgages. (5) Other consists primarily of: (1) money market accounts, which invest primarily in short term, high quality money market securities such as government obligations, commercial paper, time deposits and certificates of deposit, and are classified as Level 2, and (2) cash, which is classified as Level 1. (6) In accordance with ASU 2015-7, certain investments that are measured at fair value using the net asset value (NAV) per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statements of financial position. (7) All of the U.S. plans other investments measured using NAV at December 31, 2015 and 2014 and approximately 52% and 43% at December 31, 2015 and 2014, respectively, of the Canadian plans other investments measured using NAV consist of a regulated commingled equity trust fund, for which fair value is based on the NAV at the end of each month. The NAV is calculated by the fund manager based on the fair value of the fund’s holdings, primarily equity securities traded in active markets, determined as of the end of each month as a practical expedient to estimating fair value. This practical expedient is not used when it is determined to be probable that the fund will sell the investment for an amount different than the reported NAV. Withdrawals are permitted, with notice by the 20th day of each month, based on NAV. Approximately 48% and 57% at December 31, 2015 and 2014, respectively, of the Canadian plans other investments measured using NAV are invested in regulated commingled bond funds (the “Bond Funds”). As these Bond Funds do not trade in an active market, the fair value is based on NAVs calculated by fund managers based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs as a practical expedient to estimating fair value and classified as Level 2. Withdrawals are permitted monthly, with notice between 0 and 3 days of the transaction date, based on NAV. The table below presents the fair value of the Company’s postretirement benefit plans’ assets by asset category segregated by level within the fair value hierarchy, as described below. Postretirement Benefit Plans’ Assets Fair Value Measured at December 31, 2015 Fair Value Measured at December 31, 2014 Asset Category Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $ 35 $ — $ — $ 35 $ 36 $ — $ — $ 36 International Equity 1 — — 1 1 — — 1 Fixed Income — Investment Grade (2) 8 3 — 11 10 2 — 12 Fixed Income — High Yield (3) — 2 — 2 — 2 — 2 Real Estate Investment Trusts (4) 3 — — 3 2 — — 2 Other (5) — 2 — 2 — 4 — 4 Total assets at fair value $ 47 $ 7 $ — $ 54 $ 49 $ 8 $ — $ 57 Other investments measured at net asset value (6)(7) 3 3 Total $ 57 $ 60 (1) Equity securities consist of investments in common stock of U.S. and international companies. The fair value of equity securities is based on quoted market prices available in active markets at the close of a trading day, primarily the NYSE, NASDAQ, and various international exchanges. (2) Approximately 73% at December 31, 2015 and 83% at December 31, 2014 of the postretirement benefit plan assets that are invested in the Fixed Income — Investment Grade asset category consist of the Fund and fixed income securities. The Fund invests in investment grade fixed income securities, mortgaged-backed securities, U.S. treasury and agency bonds and corporate bonds. These investments are classified by the Company as a Level 1 measurement within the fair value hierarchy as the mutual fund trades on an active market and daily, quoted prices are available. The remaining 27% at December 31, 2015 and 17% at December 31, 2014 of the postretirement benefit plan assets are fixed income securities, primarily investment grade corporate bonds from various industries held directly by the plan. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs and are classified as Level 2. (3) Fixed Income — High Yield consists of investments in corporate high-yield bonds from various industries. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs. (4) REITs consist of securities that trade on the major exchanges and invest directly in real estate, either through properties or mortgages. (5) Other consists primarily of money market accounts, which invest primarily in short term, high quality money market securities such as government obligations, commercial paper, time deposits and certificates of deposit. (6) In accordance with ASU 2015-7, certain investments that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statements of financial position. (7) All of the postretirement benefit plans other investments measured using NAV at December 31, 2015 and 2014 consist of a regulated commingled equity trust fund, which fair value is based on NAV at the end of each month. The NAV is calculated by the fund manager based on the fair value of the fund’s holdings, primarily equity securities traded in active markets, determined as of the end of each month as a practical expedient to estimating fair value. This practical expedient is not used when it is determined to be probable that the fund will sell the investment for an amount different than the reported NAV. Withdrawals are permitted, with notice by the 20th day of each month, based on NAV. Contributions. Estimated Future Benefit Payments. Postretirement Benefits Pension Benefit Subsidy (in millions) 2016 $ 151 13 — 2017 151 14 — 2018 155 14 — 2019 162 14 — 2020 167 15 — Years 2021-2025 1,012 70 1 Employee Savings Plans. Multi-employer Benefit Plans. Under these plans, the Company contributed cash and recorded expenses for each of its individually significant plans and all of its other plans in aggregate as noted in the table below. Pension Fund EIN/Pension Plan Number Pension Status (1) FIP/RP (2) Contributions by L-3 Communications Surcharge Expiration 2015 2014 2015 2014 2013 (in millions) IAM National Pension Fund 51-6031295/002 Green Green No $23 (3) $19 (4) $21 (4) No 1/29/2016 to 5/25/2019 (5) Other Pension Funds (6) — — — Total contributions $23 $19 $21 (1) A zone status rating of green indicates the plan is at least 80% funded. (2) Funding improvement plan or rehabilitation plan. (3) At the date the audited financial statements for the Company were issued, the Form 5500 for the plan year ended December 31, 2015 was not available. (4) Represents 5% and 6% of total plan contributions for the years ended December 31, 2014 and 2013, respectively, based on Form 5500. (5) The Company is a party to multiple bargaining agreements for multiple projects that require contributions into the IAM National Pension Fund. The most significant of these agreements, expiring April 28, 2019, covers multiple programs in the Company’s Aerospace Systems reportable segment and represents 58% of 2015 contributions. (6) Consists of three pension funds in which the Company’s contributions are individually, and in the aggregate, insignificant.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	20. Supplemental Cash Flow Information Year Ended December 31, 2015 2014 2013 (in millions) Interest paid on outstanding debt $ 182 $ 176 $ 171 Income tax payments 132 129 245 Income tax refunds 8 9 23

Segment Information

Segment Information	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Segment Information	21. Segment Information The Company has three reportable segments, which are described in Note 1. The Company evaluates the performance of its operating segments and reportable segments based on their sales and operating income. All corporate expenses are allocated to the Company’s operating segments using an allocation methodology prescribed by U.S. Government regulations for government contractors. Accordingly, all costs and expenses, except for goodwill impairment charges and the loss related to business divestitures (which were not included in the Company’s segment performance measures) are included in the Company’s measure of segment profitability. Certain Corporate expenses of $15 million, $16 million and $15 million for the years ended December 31, 2015, 2014 and 2013, respectively, that had previously been allocated to the NSS business were retained by the Company and were allocated to L-3’s three reportable segments. The tables below present net sales, operating income, depreciation and amortization, capital expenditures and total assets by reportable segment. Year Ended December 31, 2015 2014 2013 (in millions) Net Sales Products Electronic Systems $ 3,390 $ 3,685 $ 3,665 Aerospace Systems 1,661 1,722 1,827 Communication Systems 1,648 1,546 1,762 Elimination of intercompany sales (110) (114) (125) Total products sales 6,589 6,839 7,129 Services Electronic Systems $ 999 $ 1,057 $ 1,092 Aerospace Systems 2,503 2,604 2,730 Communication Systems 441 539 517 Elimination of intercompany sales (66) (53) (48) Total services sales 3,877 4,147 4,291 Consolidated total $ 10,466 $ 10,986 $ 11,420 Operating income Electronic Systems $ 489 $ 533 $ 529 Aerospace Systems 205 283 421 Communication Systems 196 196 167 Segment total 890 1,012 1,117 Loss related to business divestitures (1) (31) — — Impairment charges (2) (384) — — Consolidated total $ 475 $ 1,012 $ 1,117 Depreciation and amortization Electronic Systems $ 110 $ 123 $ 117 Aerospace Systems 50 40 38 Communication Systems 50 51 47 Consolidated total $ 210 $ 214 $ 202 Capital Expenditures Electronic Systems $ 99 $ 80 $ 71 Aerospace Systems 55 59 54 Communication Systems 37 29 59 Corporate 6 6 20 Consolidated total $ 197 $ 174 $ 204 Total Assets Electronic Systems $ 6,426 $ 6,281 $ 6,933 Aerospace Systems 2,630 3,011 3,106 Communication Systems 1,984 2,025 2,161 Corporate 381 589 455 Assets held for sale — 547 — Assets of discontinued operations 664 1,262 1,213 Consolidated total $ 12,085 $ 13,715 $ 13,868 (1) See Note 3 for information regarding the Company’s business divestitures. (2) Represents non-cash goodwill impairment charges recorded during 2015, including (i) $338 million related to a decline in the estimated fair value of the Logistics Solutions reporting unit, and (ii) $46 million related to a business retained by L-3 in connection with the sale of the NSS business, comprised of (i) $37 million related to the re-allocation of impairment charges recorded for the NSS reporting unit in 2015, and (ii) $9 million related to the re-allocation of goodwill. See Note 6 for additional information. Corporate assets not allocated to the reportable segments primarily include cash and cash equivalents, corporate office fixed assets, deferred income tax assets and liabilities and deferred debt issue costs. In addition, substantially all of the Company’s assets are located in North America. The Company’s sales attributable to U.S. and international customers, based on location of the customer, are summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) U.S. $ 7,908 $ 8,051 $ 8,630 International: United Kingdom 336 335 435 Australia 321 254 218 Canada 281 289 357 South Korea 207 226 178 Saudi Arabia 201 160 132 Germany 113 243 272 Japan 95 124 67 Other 1,004 1,304 1,131 Total international 2,558 2,935 2,790 Consolidated $ 10,466 $ 10,986 $ 11,420 Net sales to principal customers are summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) U.S. Government agencies (1) $ 7,291 $ 7,464 $ 8,008 Commercial 1,376 1,656 1,689 Foreign governments (1) 1,799 1,866 1,723 Consolidated $ 10,466 $ 10,986 $ 11,420 (1) Includes sales for which the Company is the prime contractor as well as sales based on the ultimate end customer for which the Company is a subcontractor.

Employee Severance and Terminat

Employee Severance and Termination Costs	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Employee Severance and Termination Costs	22. Employee Severance and Termination Costs Consistent with the Company’s strategy to continuously improve its cost structure and right-size its businesses, especially in view of U.S. defense budget constraints, L-3 is completing employment reduction actions across several of its businesses to reduce both direct and indirect costs, including overhead and general and administrative costs. As a result of these initiatives and due to the impact of U.S. defense budget constraints at certain affected business units, the Company recorded employee severance and other termination costs of $18 million with respect to approximately 800 employees during the year ended December 31, 2015 and $29 million with respect to approximately 1,800 employees during each of the years ended December 31, 2014 and 2013. Employee severance and other termination costs are reported within cost of sales on the consolidated statements of operations. The remaining balance to be paid in connection with these initiatives was $9 million at December 31, 2015, which is expected to be paid in 2016, and $11 million at December 31, 2014, which was paid during 2015. Employee severance and other termination costs incurred by reportable segment are presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Electronic Systems $ 8 $ 16 $ 16 Aerospace Systems 4 5 2 Communication Systems 6 8 11 Consolidated $ 18 $ 29 $ 29

Unaudited Quarterly Financial D

Unaudited Quarterly Financial Data	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Unaudited Quarterly Financial Data	23. Unaudited Quarterly Financial Data Unaudited summarized financial data by quarter for the years ended December 31, 2015 and 2014 is presented in the table below. The Company’s unaudited quarterly results of operations are affected, significantly in some periods, by our business acquisitions and divestitures. See Note 3. First Second Third Fourth (in millions, except per share data) 2015 Sales $ 2,488 $ 2,543 $ 2,564 $ 2,871 Operating income (loss) 187 153 231 (96) Income (loss) from continuing operations 105 120 128 (56) Net income (loss) 109 124 (296) (162) Net income (loss) attributable to L-3 105 120 (299) (166) Basic earnings (loss) per share from continuing operations (1) 1.23 1.41 1.56 (0.76) Basic earnings (loss) per share (1) 1.28 1.46 (3.74) (2.11) Diluted earnings (loss) per share from continuing operations (1) 1.20 1.39 1.54 (0.76) Diluted earnings (loss) per share (1) 1.25 1.44 (3.68) (2.11) 2014 Sales $ 2,670 $ 2,702 $ 2,653 $ 2,961 Operating income 266 217 235 294 Income from continuing operations 163 131 146 205 Net income 172 141 157 207 Net income attributable to L-3 170 137 154 203 Basic EPS from continuing operations (1) 1.87 1.47 1.68 2.38 Basic EPS (1) 1.97 1.59 1.81 2.41 Diluted EPS from continuing operations (1) 1.80 1.42 1.65 2.34 Diluted EPS (1) 1.90 1.53 1.78 2.36 (1) EPS in each quarter is computed using the weighted-average number of shares outstanding during that quarter, while EPS for the full year is computed using the weighted-average number of shares outstanding during the year. Therefore, the sum of the four quarters’ EPS may not equal the full year computed EPS.

Financial Information of L-3 Co

Financial Information of L-3 Communications and Its Subsidiaries	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Financial Information of L-3 Communications and Its Subsidiaries	24. Financial Information of L-3 Communications and Its Subsidiaries Total shareholders’ equity for L-3 Communications equals that of L-3 Holdings, but the components (common stock, additional paid-in capital, treasury stock and retained earnings) are different. The table below presents information regarding the balances and changes in common stock, additional paid-in capital, treasury stock and retained earnings of L-3 Communications for each of the three years ended December 31, 2015. L-3 Additional Treasury Retained (Deficit) Accumulated Total Shares Par (in millions, except shares issued) Balance at December 31, 2012 100 $ — $ 5,314 $ — $ 687 $ (550) $ 5,451 Net income attributable to L-3 — — — — 751 — 751 Contributions from L-3 Holdings — — 339 — — — 339 Dividends to L-3 Holdings — — — — (1,001) — (1,001) Comprehensive income — — — — — 440 440 Other — — — — 1 — 1 Balance at December 31, 2013 100 $ — $ 5,653 $ — $ 438 $ (110) $ 5,981 Net income attributable to L-3 — — — — 664 — 664 Contributions from L-3 Holdings — — 146 — — — 146 Dividends to L-3 Holdings — — — — (1,032) — (1,032) Comprehensive loss — — — — — (474) (474) Balance at December 31, 2014 100 $ — $ 5,799 $ — $ 70 $ (584) $ 5,285 Net loss attributable to L-3 — — — — (240) — (240) Contributions from L-3 Holdings — — 253 — — — 253 Dividends to L-3 Holdings — — — — (953) — (953) Comprehensive income — — — — — 10 10 Balance at December 31, 2015 100 $ — $ 6,052 $ — $ (1,123) $ (574) $ 4,355 The net proceeds received by L-3 Holdings from (i) the sale of its common stock, (ii) exercise of L-3 Holdings’ employee and director stock options, and related tax benefits, and (iii) L-3 Holdings’ common stock contributed to the Company’s savings plans are contributed to L-3 Communications. The amounts paid by L-3 Holdings for dividends and share repurchases are generated from dividends received from L-3 Communications. L-3 Communications is a 100% owned subsidiary of L-3 Holdings. The debt of L-3 Communications, including the Senior Notes and borrowings under amounts drawn against the Credit Facility are guaranteed, on a joint and several, full and unconditional basis, by certain of its domestic subsidiaries (the “Guarantor Subsidiaries”) and, in the case of the Credit Facility, by L-3 Holdings. See Note 9 for additional information. The foreign subsidiaries and certain domestic subsidiaries of L-3 Communications (the “Non-Guarantor Subsidiaries”) do not guarantee the debt of L-3 Communications or L-3 Holdings. None of the debt of L-3 Communications has been issued by its subsidiaries. There are no restrictions on the payment of dividends from the Guarantor Subsidiaries to L-3 Communications or from L-3 Communications to L-3 Holdings. Under the terms of the indentures governing the Senior Notes, the guarantees of the Senior Notes will automatically and unconditionally be released and discharged: (1) upon the release of all guarantees of all other outstanding indebtedness of L-3 Communications Corporation, or (2) upon the determination that such guarantor is no longer a “domestic subsidiary.” In addition, the guarantees of the Senior Notes will be automatically and unconditionally released and discharged in the event of a sale or other disposition of all of the assets of any guarantor, by way of merger, consolidation or otherwise, or a sale of all of the capital stock of such guarantor. In lieu of providing separate audited financial statements for the Guarantor Subsidiaries, the Company has included the accompanying condensed combining financial statements based on Rule 3-10 of SEC Regulation S-X. The Company does not believe that separate financial statements of the Guarantor Subsidiaries are material to users of the financial statements. The following condensed combining financial information presents the results of operations, financial position and cash flows of: (1) L-3 Holdings, excluding L-3 Communications and its consolidated subsidiaries (the “Parent”), (2) L-3 Communications, excluding its consolidated subsidiaries, (3) the Guarantor Subsidiaries, (4) the Non-Guarantor Subsidiaries and (5) the eliminations to arrive at the information for L-3 on a consolidated basis. L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Balance Sheets: At December 31, 2015: Current assets: Cash and cash equivalents $ — $ 137 $ — $ 165 $ (95) $ 207 Billed receivables, net — 278 297 171 — 746 Contracts in process — 872 958 251 — 2,081 Other current assets — 288 137 109 — 534 Assets of discontinued operations — — 664 — — 664 Total current assets — 1,575 2,056 696 (95) 4,232 Goodwill — 2,318 2,973 990 — 6,281 Other assets — 816 496 260 — 1,572 Investment in and amounts due from consolidated subsidiaries 4,355 5,609 3,739 111 (13,814) — Total assets $ 4,355 $ 10,318 $ 9,264 $ 2,057 $ (13,909) $ 12,085 Current portion of long-term debt $ — $ 499 $ — $ — $ — $ 499 Current liabilities — 911 899 445 (95) 2,160 Liabilities of discontinued operations — — 220 — — 220 Other long-term liabilities — 1,410 195 29 — 1,634 Long-term debt — 3,143 — — — 3,143 Total liabilities — 5,963 1,314 474 (95) 7,656 L-3 shareholders’ equity 4,355 4,355 7,950 1,583 (13,888) 4,355 Noncontrolling interests — — — — 74 74 Total equity 4,355 4,355 7,950 1,583 (13,814) 4,429 Total liabilities and equity $ 4,355 $ 10,318 $ 9,264 $ 2,057 $ (13,909) $ 12,085 L-3 (Parent) L-3 Guarantor Non- Eliminations Consolidated (in millions) At December 31, 2014: Current assets: Cash and cash equivalents $ — $ 361 $ 1 $ 142 $ (62) $ 442 Billed receivables, net — 320 281 202 — 803 Contracts in process — 862 1,009 277 — 2,148 Other current assets — 238 131 94 — 463 Assets held for sale — — 52 495 — 547 Assets of discontinued operations — — 1,262 — — 1,262 Total current assets — 1,781 2,736 1,210 (62) 5,665 Goodwill — 2,309 3,331 872 — 6,512 Other assets — 833 511 194 — 1,538 Investment in and amounts due from consolidated subsidiaries 5,285 6,747 3,196 — (15,228) — Total assets $ 5,285 $ 11,670 $ 9,774 $ 2,276 $ (15,290) $ 13,715 Current liabilities $ — $ 873 $ 904 $ 452 $ (62) $ 2,167 Liabilities held for sale — — 10 227 — 237 Liabilities of discontinued operations — — 230 — — 230 Amounts due to consolidated subsidiaries — — — 320 (320) — Other long-term liabilities — 1,573 178 31 — 1 ,782 Long-term debt — 3,939 — — — 3,939 Total liabilities — 6,385 1,322 1,030 (382) 8,355 L-3 shareholders’ equity 5,285 5,285 8,452 1,246 (14,983) 5,285 Noncontrolling interests — — — — 75 75 Total equity 5,285 5,285 8,452 1,246 (14,908) 5,360 Total liabilities and equity $ 5,285 $ 11,670 $ 9,774 $ 2,276 $ (15,290) $ 13,715 L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Statements of Operations: For the year ended December 31, 2015: Total net sales $ — $ 3,580 $ 5,265 $ 1,935 $ (314) $ 10,466 Total cost of sales (46) (3,283) (4,906) (1,701) 360 (9,576) (Loss) gain related to business divestitures — (13) (31) 13 — (31) Impairment charge — — (364) (20) — (384) Operating (loss) income (46) 284 (36) 227 46 475 Interest expense — (167) (1) (1) — (169) Interest and other income (expense), net — 16 — 1 — 17 Debt retirement charge — (1) — — — (1) (Loss) income from continuing operations before income taxes (46) 132 (37) 227 46 322 Benefit (provision) for income taxes 4 (10) 3 (18) (4) (25) Equity in net income of consolidated subsidiaries (198) (362) — — 560 — Income from continuing operations (240) (240) (34) 209 602 297 Income from discontinued operations, net of income tax — — (522) — — (522) Net (loss) income (240) (240) (556) 209 602 (225) Net income attributable to noncontrolling interests — — — — (15) (15) Net (loss) income attributable to L-3 $ (240) $ (240) $ (556) $ 209 $ 587 $ (240) Comprehensive (loss) income attributable to L-3 $ (230) $ (230) $ (560) $ 98 $ 692 $ (230) For the year ended December 31, 2014: Total net sales $ — $ 3,586 $ 5,460 $ 2,218 $ (278) $ 10,986 Total cost of sales (50) (3,255) (5,017) (1,980) 328 (9,974) Operating (loss) income (50) 331 443 238 50 1,012 Interest expense (2) (156) (2) — 2 (158) Interest and other income (expense), net — 15 — 3 — 18 (Loss) income from continuing operations before income taxes (52) 190 441 241 52 872 Benefit (provision) for income taxes 14 (49) (115) (63) (14) (227) Equity in net income of consolidated subsidiaries 702 523 — — (1,225) — Income from continuing operations 664 664 326 178 (1,187) 645 Income from discontinued operations, net of income tax — — 32 — — 32 Net income 664 664 358 178 (1,187) 677 Net income attributable to noncontrolling interests — — — — (13) (13) Net income attributable to L-3 $ 664 $ 664 $ 358 $ 178 $ (1,200) $ 664 Comprehensive income attributable to L-3 $ 190 $ 190 $ 356 $ 47 $ (593) $ 190 For the year ended December 31, 2013: Total net sales $ — $ 3,874 $ 5,555 $ 2,362 $ (371) $ 11,420 Total cost of sales (56) (3,595) (4,971) (2,108) 427 (10,303) Operating (loss) income (56) 279 584 254 56 1,117 Interest expense (21) (156) — (1) 21 (157) Interest and other income, net — 15 — 5 — 20 (Loss) income from continuing operations before income taxes (77) 138 584 258 77 980 Benefit (provision) for income taxes 21 (38) (157) (69) (21) (264) Equity in net income of consolidated subsidiaries 807 651 — — (1,458) — Income from continuing operations 751 751 427 189 (1,402) 716 Income from discontinued operations, net of income tax — — 44 — — 44 Net income 751 751 471 189 (1,402) 760 Net income attributable to noncontrolling interests — — — — (9) (9) Net income attributable to L-3 $ 751 $ 751 $ 471 $ 189 $ (1,411) $ 751 Comprehensive income attributable to L-3 $ 1,191 $ 1,191 $469 $ 164 $ (1,824) $ 1,191 L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Statements of Cash Flows: For the year ended December 31, 2015: Operating activities: Net cash from operating activities from continuing operations $ 954 $ 589 $ 422 $ 216 $ (1,139) $ 1,042 Investing activities: Business acquisitions, net of cash acquired — (320) — — — (320) Proceeds from sale of business, net of closing date cash balances — 14 28 276 — 318 Investments in L-3 Communications (49) — — — 49 — Other investing activities — (84) (69) (37) — (190) Net cash used in investing activities from continuing operations (49) (390) (41) 239 49 (192) Financing activities: Repurchases of senior notes — (296) — — — (296) Common stock repurchased (740) — — — — (740) Dividends paid on L-3 Holdings’ common stock (214) — — — — (214) Dividends paid to L-3 Holdings — (954) — — 954 — Investments from L-3 Holdings — 49 — — (49) — Other financing activities 49 778 (434) (473) 152 72 Net cash used in financing activities from continuing operations (905) (423) (434) (473) 1,057 (1,178) Effect of foreign currency exchange rate changes on cash — — — (19) — (19) Net increase in cash and cash equivalents of discontinued operations — — 51 — — 51 Change in cash balance in assets held for sale — — 1 60 — 61 Net (decrease) increase in cash — (224) (1) 23 (33) (235) Cash and cash equivalents, beginning of the year — 361 1 142 (62) 442 Cash and cash equivalents, end of the year $ — $ 137 $ — $ 165 $ (95) $ 207 L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) For the year ended December 31, 2014: Operating activities: Net cash from operating activities from continuing operations $ 1,966 $ 450 $ 571 $ 143 $ (2,059) $ 1,071 Investing activities: Business acquisitions, net of cash acquired — (57) — — — (57) Investments in L-3 Communications (102) — — — 102 — Other investing activities — (58) (85) (21) — (164) Net cash used in investing activities from continuing operations (102) (115) (85) (21) 102 (221) Financing activities: Proceeds from sale of senior notes — 996 — — — 996 Redemption of CODES (935) — — — (935) Common stock repurchased (823) — — — — (823) Dividends paid on L-3 Holdings’ common stock (208) — — — — (208) Dividends paid to L-3 Holdings — (1,966) — — 1,966 — Investments from L-3 Holdings — 102 — — (102) — Other financing activities 102 636 (530) (164) 50 94 Net cash used in financing activities on continuing operations (1,864) (232) (530) (164) 1,914 (876) Effect of foreign currency exchange rate changes on cash — — — (17) — (17) Net increase in cash and cash equivalents of discontinued operations — — 46 — — 46 Change in cash balance in assets held for sale — — (1) (60) — (61) Net increase (decrease) in cash — 103 1 (119) (43) (58) Cash and cash equivalents, beginning of the year — 258 — 261 (19) 500 Cash and cash equivalents, end of the year $ — $ 361 $ 1 $ 142 $ (62) $ 442 For the year ended December 31, 2013: Operating activities: Net cash from operating activities from continuing operations $ 999 $ 383 $ 717 $ 237 $ (1,180) $ 1,156 Investing activities: Business acquisitions, net of cash acquired — (62) — — — (62) Investments in L-3 Communications (149) — — — 149 — Other investing activities — (89) (84) (21) — (194) Net cash used in investing activities from continuing operations (149) (151) (84) (21) 149 (256) Financing activities: Common stock repurchased (800) — — — — (800) Dividends paid on L-3 Holdings’ common stock (199) — — — — (199) Dividends paid to L-3 Holdings — (999) — — 999 — Investments from L-3 Holdings — 149 — — (149) — Other financing activities 149 630 (735) (195) 301 150 Net cash used in financing activities from continuing operations (850) (220) (735) (195) 1,151 (849) Effect of foreign currency exchange rate changes on cash — — — (2) — (2) Net increase in cash and cash equivalents of discontinued operations — — 102 — — 102 Net increase in cash — 12 — 19 120 151 Cash and cash equivalents, beginning of the year — 246 — 242 (139) 349 Cash and cash equivalents, end of the year $ — $ 258 $ — $ 261 $ (19) $ 500

Summary of Significant Accoun34

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation: The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America (U.S. GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of sales and costs of sales during the reporting period. The most significant of these estimates and assumptions relate to contract revenue, profit and loss recognition, fair values of assets acquired and liabilities assumed in business combinations, market values for inventories reported at lower of cost or market, pension and post-retirement benefit obligations, stock-based employee compensation expense, income taxes, including the valuations of deferred tax assets, litigation reserves and environmental obligations, accrued product warranty costs, liabilities for the voluntary return program of various EoTech holographic weapon sight products, and recoverability, useful lives and valuation of recorded amounts of long-lived assets, identifiable intangible assets and goodwill. Changes in estimates are reflected in the periods during which they become known. Actual amounts will differ from these estimates and could differ materially. Certain reclassifications have been made to conform prior-year amounts to the current-year presentation.
Principles of Consolidation	Principles of Consolidation:
Revenue Recognition	Revenue Recognition: Sales and profits on fixed-price type contracts covered by contract accounting standards are substantially recognized using POC methods of accounting. Sales and profits on fixed-price production contracts under which units are produced and delivered in a continuous or sequential process are recorded as units are delivered based on their contractual selling prices (the “units-of-delivery” method). Sales and profits on each fixed-price production contract under which units are not produced and delivered in a continuous or sequential process, or under which a relatively few number of units are produced, are recorded based on the ratio of actual cumulative costs incurred to the total estimated costs at completion of the contract, multiplied by the total estimated contract revenue, less cumulative sales recognized in prior periods (the “cost-to-cost” method). Under both POC methods of accounting, a single estimated total profit margin is used to recognize profit for each contract over its entire period of performance, which can exceed one year. Losses on contracts are recognized in the period in which they become evident. The impact of revisions of contract estimates, which may result from contract modifications, performance or other reasons, are recognized on a cumulative catch-up basis in the period in which the revisions are made. Sales and profits on cost-plus type contracts covered by contract accounting standards are recognized as allowable costs are incurred on the contract, at an amount equal to the allowable costs plus the estimated profit on those costs. The estimated profit on a cost-plus type contract is fixed or variable based on the contractual fee arrangement. Incentive and award fees are the primary variable fee contractual arrangements. Incentive and award fees on cost-plus type contracts are included as an element of total estimated contract revenues and are recorded as sales when a basis exists for the reasonable prediction of performance in relation to established contractual targets and the Company is able to make reasonably dependable estimates for them. Sales and profits on time-and-material type contracts are recognized on the basis of direct labor hours expended multiplied by the contractual fixed rate per hour, plus the actual costs of materials and other direct non-labor costs. Sales on arrangements for (1) fixed-price type contracts that require us to perform services that are not related to the production of tangible assets (Fixed-Price Service Contracts) and (2) certain commercial customers are recognized in accordance with accounting standards for revenue arrangements with commercial customers. Sales for the Company’s businesses whose customers are primarily commercial business enterprises are substantially all generated from single element revenue arrangements. Sales are recognized when there is persuasive evidence of an arrangement, delivery has occurred or services have been performed, the selling price to the buyer is fixed or determinable and collectability is reasonably assured. Sales for Fixed-Price Service Contracts that do not contain measurable units of work performed are generally recognized on a straight-line basis over the contractual service period, unless evidence suggests that the revenue is earned, or obligations fulfilled, in a different manner. Sales for Fixed-Price Service Contracts that contain measurable units of work performed are generally recognized when the units of work are completed. Sales and profit on cost-plus and time-and-material type contracts to perform services are recognized in the same manner as those within the scope of contract accounting standards, except for incentive and award fees. Cost-based incentive fees are recognized when they are realizable in the amount that would be due under the contractual termination provisions as if the contract was terminated. Performance based incentive fees and award fees are recorded as sales when objective evidence exists that the fees have been earned. For contracts with multiple deliverables, the Company applies the separation and allocation guidance under the accounting standard for revenue arrangements with multiple deliverables, unless all the deliverables are covered by contract accounting standards, in which case the Company applies the separation and allocation guidance under contract accounting standards. Revenue arrangements with multiple deliverables are evaluated to determine if the deliverables should be separated into more than one unit of accounting. The Company recognizes revenue for each unit of accounting based on the revenue recognition policies discussed above. Sales and cost of sales in connection with contracts to provide services to the U.S. Government that contain collection risk because the contracts are incrementally funded and subject to the availability of funds appropriated, are deferred until a contract modification is obtained, indicating that adequate funds are available to the contract or task order.
Research and Development	Research and Development: Customer-funded research and development costs are incurred pursuant to contracts (revenue arrangements) to perform research and development activities according to customer specifications. These costs are not accounted for as research and development expenses, and are also not indirect contract costs. Instead, these costs are direct contract costs and are expensed to cost of sales when the corresponding revenue is recognized, which is generally as the research and development services are performed. Customer-funded research and development costs are substantially all incurred under cost-plus type contracts with the U.S. Government.
Product Warranties	Product Warranties: The table below presents the changes in the Company’s accrued product warranty costs. Year Ended December 31, 2015 2014 (in millions) Accrued product warranty costs (1) Balance at January 1 $ 93 $ 99 Acquisitions during this period 1 — Accruals for product warranties issued during the period 75 71 Changes to accruals for product warranties existing before January 1 2 1 Foreign currency translation adjustments (2) (2) Settlements made during the period (64) (67) Liabilities held for sale (2) — (9) Balance at December 31 $ 105 $ 93 (1) Warranty obligations incurred in connection with long-term production contracts that are accounted for under the POC cost-to-cost method are included within the contract estimates at completion and are excluded from the above amounts. The balances above include both the current and non-current amounts. (2) On December 16, 2014, the Company entered into a definitive agreement with Wärtsilä Corporation to sell its Marine Systems International business.
Deferred Debt Issue Costs	Deferred Debt Issue Costs:
Stock-Based Compensation	Stock-Based Compensation: Compensation expense for all restricted stock unit and stock option awards is recognized on a straight-line basis over the requisite service period for the entire award based on the grant date fair value. All of the stock options granted to employees by the Company are non-qualified stock options under U.S. income tax regulations. Compensation expense for performance units payable in L-3 Holdings common stock is based on the fair value of the units at the grant date (measurement date), adjusted each reporting period for progress towards the target award, and recognized on a straight line basis over the requisite service period.
Income Taxes	Income Taxes: Income tax accounting standards prescribe: (1) a minimum recognition threshold that an income tax benefit arising from an uncertain income tax position taken, or expected to be taken, on an income tax return is required to meet before being recognized in the financial statements and (2) the measurement of the income tax benefits recognized from such positions. The Company’s accounting policy is to classify uncertain income tax positions that are not expected to be resolved in one year as non-current income tax liabilities and to classify potential interest and penalties on uncertain income tax positions as elements of the provision for income taxes on its financial statements. In November 2015, the Financial Accounting Standards Board (FASB) issued ASU 2015-17, to simplify the presentation of deferred income taxes. The amendments in this update require that deferred tax liabilities and assets be classified as noncurrent in a classified statement of financial position. This update is effective for interim and annual periods beginning after December 15, 2016, with early adoption permitted, and may be applied retrospectively or prospectively. The Company has elected to early adopt this standard retrospectively, as reflected in the accompanying audited consolidated balance sheets.
Cash and Cash Equivalents	Cash and Cash Equivalents:
Contracts in Process	Contracts in Process: The Company values its acquired contracts in process in connection with business acquisitions on the date of acquisition at contract value less the Company’s estimated costs to complete the contract and a reasonable profit allowance on the Company’s completion effort.
Inventories	Inventories:
Property, Plant and Equipment	Property, Plant and Equipment:
Goodwill	Goodwill :
Identifiable Intangible Assets	Identifiable Intangible Assets:
Derivative Financial Instruments	Derivative Financial Instruments: The Company’s U.S. and foreign businesses enter into contracts with customers, subcontractors or vendors that are denominated in currencies other than their functional currencies. To protect the functional currency equivalent cash flows associated with certain of these contracts, the Company enters into foreign currency forward contracts. The Company’s activities involving foreign currency forward contracts are designed to hedge the changes in the functional currency equivalent cash flows due to movements in foreign exchange rates compared to the functional currency. The foreign currencies hedged are primarily the Canadian dollar, the U.S. dollar, the Euro and the British pound. The Company manages exposure to counterparty non-performance credit risk by entering into foreign currency forward contracts only with major financial institutions that are expected to fully perform under the terms of such contracts. Foreign currency forward contracts are recorded in the Company’s balance sheets at fair value and are generally designated and accounted for as cash flow hedges in accordance with the accounting standards for derivative instruments and hedging activities. Gains and losses on designated foreign currency forward contracts that are highly effective in offsetting the corresponding change in the cash flows of the hedged transactions are recorded net of income taxes in accumulated other comprehensive income (loss) (accumulated OCI) and then recognized in income when the underlying hedged transaction affects income. Gains and losses on foreign currency forward contracts that do not meet hedge accounting criteria are recognized in income immediately.
Translation of Foreign Currency and Foreign Currency Transactions	Translation of Foreign Currency and Foreign Currency Transactions:
Accounting Standards Issued and Not Yet Implemented	Accounting Standards Issued and Not Yet Implemented: Leases In April 2015, the FASB issued ASU 2015-3, to simplify the presentation of debt issuance costs. This update requires that debt issuance costs be presented in the balance sheet as a direct deduction from the carrying amount of the associated debt liability, consistent with the required presentation for debt discounts. This update is effective for interim and annual periods beginning after December 15, 2015 and early adoption is permitted. The adoption of this standard will change the Company’s current practice of presenting debt issuance costs as an asset and will result in a reduction of total assets and total liabilities in an amount equal to the balance of unamortized debt issuance costs at each balance sheet date. The Company has not elected to early adopt this standard and debt issuance costs amounted to $18 million at December 31, 2015 and $27 million at December 31, 2014. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers Other accounting standard updates effective for interim and annual periods beginning after December 15, 2015 are not expected to have an impact on the Company’s financial position, results of operations or cash flows.

Summary of Significant Accoun35

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Accounting Policies [Abstract]
Changes in Company's Accrued Product Warranty Costs	The table below presents the changes in the Company’s accrued product warranty costs. Year Ended December 31, 2015 2014 (in millions) Accrued product warranty costs (1) Balance at January 1 $ 93 $ 99 Acquisitions during this period 1 — Accruals for product warranties issued during the period 75 71 Changes to accruals for product warranties existing before January 1 2 1 Foreign currency translation adjustments (2) (2) Settlements made during the period (64) (67) Liabilities held for sale (2) — (9) Balance at December 31 $ 105 $ 93 (1) Warranty obligations incurred in connection with long-term production contracts that are accounted for under the POC cost-to-cost method are included within the contract estimates at completion and are excluded from the above amounts. The balances above include both the current and non-current amounts. (2) On December 16, 2014, the Company entered into a definitive agreement with Wärtsilä Corporation to sell its Marine Systems International business.

Divestitures and Acquisitions (

Divestitures and Acquisitions (Tables)	12 Months Ended
	Dec. 31, 2015
Components of Loss of Business Divestitures, Related Sales Proceeds Received and Sales Included in Continuing Operations	The adjustments recorded by the Company related to the business divestitures are included in the loss related to business divestitures caption on the audited consolidated statements of operations and discussed below. Additionally, these adjustments, the proceeds received, and net sales included in continuing operations related to the Company’s business divestitures, are summarized in the table below. Year Ended December 31, 2015 Loss Related to Business Divestiture Proceeds Net Sales (in millions) MSI divestiture $ (17) $ 318 $ 185 BSI divestiture (4) 26 7 Tinsley Product Line divestiture (8) 4 9 Klein divestiture (2) 10 8 Total $ (31) $ 358 $ 209
Schedule of Net Sales and Income Before Income Taxes for MSI, BSI, Tinsley Product Line and Klein	Net sales and income (loss) before income taxes for MSI, BSI, the Tinsley Product Line and Klein, included in L-3’s consolidated statements of operations, are presented in the table below on an aggregate basis, and are included in income from continuing operations for all periods presented. Year Ended December 31, 2015 2014 2013 (in millions) Net sales $ 209 $ 596 $ 569 Income (loss) before income taxes $ — $ 27 $ (3)
Schedule of Net Sales and Income before Income Taxes for L-3 ForceX, L-3 CTC and Miteq	Net sales and income before income taxes for L-3 ForceX, L-3 CTC and Miteq, included in L-3’s consolidated statement of operations for the year ended December 31, 2015, are presented in the table below. Year Ended December 31, 2015 (in millions) Net sales $ 103 Income before income taxes $ 5
Unaudited Pro Forma Statements of Operations Data	The following unaudited pro forma Statements of Operations data presents the combined results of the Company and its business acquisitions completed during the years ended December 31, 2015 and 2014 assuming that the business acquisitions completed during 2015 and 2014 had occurred on January 1, 2014. Year Ended December 31, 2015 2014 (in millions, except per share data) Pro forma net sales $ 10,523 $ 11,146 Pro forma income from continuing operations $ 302 $ 657 Pro forma net (loss) income attributable to L-3 $ (235) $ 676 Pro forma diluted earnings per share from continuing operations $ 3.50 $ 7.34 Pro forma diluted (loss) earnings per share $ (2.87) $ 7.70
NSS [Member]
Statement of Operations Data Classified as Discontinued Operations	The table below presents statement of operations data for NSS, which has been classified as discontinued operations and includes allocated interest expense for debt not directly attributable or related to L-3’s other operations. Interest expense was allocated in accordance with the accounting standards for discontinued operations and was based on the ratio of NSS’s net assets to the sum of: (1) total L-3 consolidated net assets and (2) L-3 consolidated total debt. Year Ended December 31, 2015 2014 2013 (in millions) Product and service revenues $ 1,088 $ 1,138 $ 1,202 Operating (loss) income from discontinued operations (1) (523 ) 73 95 Interest expense allocated to discontinued operations (20 ) (20 ) (20 ) (Loss) income from discontinued operations before income taxes (1) $ (543 ) $ 53 $ 75 Income tax benefit (expense) 21 (21 ) (31 ) (Loss) income from discontinued operations, net of income taxes (1) $ (522 ) $ 32 $ 44 (1) The year ended December 31, 2015, includes a goodwill impairment charge of $571 million ($537 million after income taxes).
Schedule of Major Classes of Assets and Liabilities Included as Discontinued Operations/Held For Sale	The major classes of assets and liabilities included in discontinued operations related to NSS are presented in the table below. December 31, 2015 December 31, 2014 (in millions) Assets Current assets $ 201 $ 198 Property, plant and equipment, net 25 27 Goodwill (1) 390 989 Other assets 48 48 Total assets of discontinued operations $ 664 $ 1,262 Liabilities Accounts payable, trade $ 48 $ 36 Other current liabilities 78 75 Current liabilities 126 111 Long-term liabilities 94 119 Total liabilities of discontinued operations $ 220 $ 230 (1) The goodwill balance at December 31, 2014 is based on the total goodwill attributable to the NSS reporting unit, less the historical goodwill attributable to the business retained by L-3. The goodwill balance at December 31, 2015 is based on an allocation of the goodwill attributable to the NSS reporting unit to discontinued operations based on the relative fair value of the NSS business retained by L-3 and the NSS business sold.
MSI [Member]
Schedule of Major Classes of Assets and Liabilities Included as Discontinued Operations/Held For Sale	The major classes of assets and liabilities included as held for sale related to MSI are presented in the table below. December 31, 2014 (in millions) Assets Cash and cash equivalents $ 61 Billed receivables, net of allowances of $6 77 Contracts in process 70 Inventories 70 Other current assets 10 Total current assets 288 Goodwill 231 Other assets 28 Total assets classified as held for sale $ 547 Liabilities Accounts payable, trade $ 31 Accrued employment costs 22 Accrued expenses 33 Advance payments and billings in excess of costs incurred 55 Other current liabilities 21 Total current liabilities 162 Pension and postretirement benefits 56 Other liabilities 19 Total liabilities classified as held for sale $ 237

Contracts in Process (Tables)

Contracts in Process (Tables)	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Components of Contracts in Process	The components of contracts in process are presented in the table below. December 31, 2015 2014 (in millions) Unbilled contract receivables, gross $ 2,097 $ 2,149 Unliquidated progress payments (869) (887) Unbilled contract receivables, net 1,228 1,262 Inventoried contract costs, gross 975 981 Unliquidated progress payments (122) (95) Inventoried contract costs, net 853 886 Total contracts in process $ 2,081 $ 2,148
General and Administrative, Independent Research and Development and Bid and Proposal Costs	The table below presents a summary of G&A, IRAD and B&P costs included in inventoried contract costs and the changes to them, including amounts charged to cost of sales by the Company’s U.S. Government contractor businesses for the periods presented. Year Ended December 31, 2015 2014 2013 (in millions) Amounts included in inventoried contract costs $ 135 $ 133 $ 104 Contract costs incurred: IRAD and B&P 280 266 279 Other G&A 812 805 817 Total 1,092 1,071 1,096 Amounts charged to cost of sales (1,065) (1,069) (1,067) Amounts included in inventoried contract costs at end of the year $ 162 $ 135 $ 133
Selling, General and Administrative Expenses and Research and Development Expenses	The table below presents a summary of selling, general and administrative expenses and research and development expenses for the Company’s commercial businesses, which are expensed as incurred and included in cost of sales on the Consolidated Statements of Operations. Year Ended December 31, 2015 2014 2013 (in millions) Selling, general and administrative expenses $ 259 $ 295 $ 310 Research and development expenses 56 67 76 Total $ 315 $ 362 $ 386

Inventories (Tables)

Inventories (Tables)	12 Months Ended
	Dec. 31, 2015
Inventory Disclosure [Abstract]
Inventories at Lower of Cost or Market	Inventories at Lower of Cost or Market. December 31, 2015 2014 (in millions) Raw materials, components and sub-assemblies $ 164 $ 127 Work in process 103 97 Finished goods 66 64 Total $ 333 $ 288

Goodwill and Identifiable Int39

Goodwill and Identifiable Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Changes in Goodwill by Segment	The table below presents the changes in goodwill allocated to the Company’s reporting units in each reportable segment. Electronic Aerospace Communication Consolidated (in millions) Balance at December 31, 2013 Goodwill $ 4,128 $ 1,751 $ 1,025 $ 6,904 Accumulated impairment losses (43) — (15) (58) 4,085 1,751 1,010 6,846 Business acquisitions (1) (3) — — (3) Business divestitures (1) — — (1) Foreign currency translation adjustments (2) (77) (21) (1) (99) Assets held for sale (3) (231) — — (231) Balance at December 31, 2014 Goodwill 3,816 1,730 1,024 6,570 Accumulated impairment losses (43) — (15) (58) 3,773 1,730 1,009 6,512 Business acquisitions (1) 233 — 11 244 Business divestitures (4) (20) — — (20) Business retained from NSS divestiture 26 — 2 28 Impairment charges (26) (338) (20) (384) Foreign currency translation adjustments (2) (61) (39) 1 (99) Balance at December 31, 2015 Goodwill 3,994 1,691 1,038 6,723 Accumulated impairment losses (5) (69) (338) (35) (442) $ 3,925 $ 1,353 $ 1,003 $ 6,281 (1) For the year ended December 31, 2015, the increase in goodwill for the Electronic Systems segment was due to the L-3 CTC and L-3 ForceX business acquisitions. The increase in goodwill for the Communication Systems segment was due to the Miteq business acquisition. For the year ended December 31, 2014, the decrease in goodwill for the Electronic Systems segment was due to the final purchase price allocation for the Mustang business acquisition. (2) During 2015 and 2014, the decreases in goodwill presented in the Electronic Systems segment were primarily due to the strengthening of the U.S. dollar against the Canadian dollar, the British pound and the Euro. During 2015 and 2014, the decreases in goodwill presented in the Aerospace Systems segment were due to the strengthening of the U.S. dollar against the Canadian dollar. (3) On December 16, 2014, the Company entered into a definitive agreement with Wärtsilä Corporation to sell its Marine Systems International business. (4) For the year ended December 31, 2015, the decrease in goodwill for the Electronic Systems segment was due to the divestitures of BSI, the Tinsley Product Line and Klein. (5) The accumulated impairment losses at December 31, 2015 exclude $571 million of impairment charges recorded during 2015 relating to the NSS reporting unit, which is reported in discontinued operations.
Schedule of Adjustments Related to Goodwill Impairment Charges	The adjustments the Company recorded related to goodwill impairment charges are presented in a separate caption on the audited consolidated statements of operations, and are summarized and further discussed below. Year Ended December 31, 2015 Goodwill Impairment Charges Continuing Discontinued L-3 (in millions) Logistics Solutions reporting unit impairment $ 338 $ — $ 338 NSS reporting unit impairment 37 571 608 Re-allocation of goodwill for business retained from NSS 9 — 9 Total $ 384 $ 571 $ 955
Identifiable Intangible Assets	Information on the Company’s identifiable intangible assets that are subject to amortization is presented in the table below. December 31, 2015 December 31, 2014 Weighted Gross Accumulated Net Gross Accumulated Net (in years) (in millions) Customer contractual relationships 16 $ 370 $ 246 $ 124 $ 355 $ 221 $ 134 Technology 11 156 91 65 132 82 50 Other 18 21 11 10 21 10 11 Total 15 $ 547 $ 348 $ 199 $ 508 $ 313 $ 195
Amortization Expense	Amortization expense recorded by the Company for its identifiable intangible assets is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Amortization expense $ 35 $ 39 $ 35
Estimated Amortization Expense	Based on gross carrying amounts at December 31, 2015, the Company’s estimate of amortization expense for identifiable intangible assets for the years ending December 31, 2016 through 2020 is presented in the table below. Year Ending December 31, 2016 2017 2018 2019 2020 (in millions) Estimated amortization expense $ 33 $ 31 $ 26 $ 23 $ 20

Other Current Liabilities and40

Other Current Liabilities and Other Liabilities (Tables)	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Other Current Liabilities	The table below presents the components of other current liabilities. December 31, 2015 2014 (in millions) Other Current Liabilities: Accruals for pending and threatened litigation (see Note 18) $ 6 $ 36 Estimated costs in excess of estimated contract value to complete contracts in process in a loss position 82 75 Accrued product warranty costs 70 59 Accrued interest 45 46 Deferred revenues 32 30 Other (1) 159 143 Total other current liabilities $ 394 $ 389 (1) In November 2015, the Company commenced a voluntary return program and began accepting customer returns for various EoTech holographic weapons sight (HWS) products that may have been affected by certain performance issues. The return program gives eligible owners of such HWS products the option to return their products in exchange for the purchase price, including shipping costs. The Company recorded a reduction to net sales of $20 million in the Warrior Systems sector of the Electronic Systems segment in the 2015 fourth quarter associated with establishing a product returns reserve to reflect the estimated cost of the return program. The Company’s estimated product returns reserve is based on several factors, including the number of HWS units that it anticipates purchasers will return. The Company’s product returns reserve estimate is based on: (1) its analysis of various factors, including an assumed product return rate consistent with claim rates in other circumstances, (2) its experience to date with the voluntary return program, and among other things, an assumption that only a very small percentage of the total number of HWS products sold by the Company and eligible for the voluntary return program will be returned and (3) an assumed average unit purchase price of approximately $500. The voluntary return program is in the early stages of implementation, and the Company will continue to evaluate the amount of the product returns reserve in connection with the voluntary return program. The Company’s evaluation, including as a result of its actual experience with the voluntary return program, may lead it to record an adjustment to the product returns reserve in future periods. Any such adjustment could be material.
Other Liabilities	The table below presents the components of other liabilities. December 31, 2015 2014 (in millions) Other Liabilities: Non-current income taxes payable (see Note 16) $ 161 $ 185 Deferred compensation 45 41 Accrued workers’ compensation 38 38 Accrued product warranty costs 35 34 Notes payable and capital lease obligations 10 1 Other 79 61 Total other liabilities $ 368 $ 360

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	The table below presents the components of Property, Plant and Equipment. December 31, 2015 2014 (in millions) Land $ 60 $ 62 Buildings and improvements 431 420 Machinery, equipment, furniture and fixtures 1,736 1,670 Leasehold improvements 343 309 Gross property, plant and equipment 2,570 2,461 Accumulated depreciation and amortization (1,473) (1,400) Property, plant and equipment, net $ 1,097 $ 1,061

Debt (Tables)

Debt (Tables)	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Components of Debt and Reconciliation to Carrying Amount of Current and Long-Term Debt	The components of debt and a reconciliation to the carrying amount of current and long-term debt are presented in the table below. December 31, 2015 2014 (in millions) L-3 Communications: Borrowings under Amended and Restated Revolving Credit Facility (1) $ — $ — 3.95% Senior Notes due 2016 500 500 1.50% Senior Notes due 2017 350 350 5.20% Senior Notes due 2019 1,000 1,000 4.75% Senior Notes due 2020 800 800 4.95% Senior Notes due 2021 650 650 3.95% Senior Notes due 2024 350 650 Subtotal 3,650 3,950 Principal amount of long-term debt 3,650 3,950 Unamortized discounts (8) (11) Carrying amount of long-term debt $ 3,642 $ 3,939 Current portion of long-term debt (499) — Carrying amount of long-term debt, excluding current portion 3,143 3,939 (1) During 2015, L-3 Communications’ aggregate borrowings and repayments under the Credit Facility were $1,194 million. L-3 Communications had the full availability of its $1 billion Credit Facility at December 31, 2015 and December 31, 2014.
Information Regarding Outstanding Senior Subordinated Notes	The Senior Notes are unsecured senior obligations of L-3 Communications. The terms of each outstanding Senior Note are presented in the table below. Note Date of Issuance Amount Discount (1) Net Effective Redemption (2)(3) (in millions) 3.95% Senior Notes due November 22, 2011 $ 500 $ 4 $ 491 4.11% 50 bps 1.50% Senior Notes due May 28, 2014 $ 350 $ 1 $ 347 (4) 1.55% 10 bps 5.20% Senior Notes due October 2, 2009 $ 1,000 $ 4 $ 987 5.25% 30 bps 4.75% Senior Notes due May 21, 2010 $ 800 $ 3 $ 790 4.79% 25 bps 4.95% Senior Notes due February 7, 2011 $ 650 $ 4 $ 639 5.02% 25 bps 3.95% Senior Notes due May 28, 2014 $ 650 $ 3 $ 641 (4) 4.02% 20 bps (1) Bond discounts are recorded as a reduction to the principal amount of the notes and are amortized as interest expense over the term of the notes. (2) The Senior Notes maturing in 2016, 2017, 2019, 2020 and 2021 may be redeemed at any time prior to their maturity and the Senior Notes maturing in 2024 may be redeemed at any time prior to February 28, 2024 (three months prior to their maturity) at the option of L-3 Communications, in whole or in part, at a redemption price equal to the greater of: (1) 100% of the principal amount, or (2) the present value of the remaining principal and interest payments discounted to the date of redemption, on a semi-annual basis, at the Treasury Rate (as defined in the indentures governing the Senior Notes), plus the spread indicated in the table above. In addition, if the Senior Notes maturing in 2024 are redeemed at any time on or after February 28, 2024, the redemption price would be equal to 100% of the principal amount. (3) Upon the occurrence of a change in control (as defined in the indentures governing the Senior Notes), each holder of the notes will have the right to require L-3 Communications to repurchase all or any part of such holder’s notes at an offer price in cash equal to 101% of the aggregate principal amount plus accrued and unpaid interest, if any, to the date of purchase. (4) The net cash proceeds of $988 million (after deduction of the bond discount, underwriting expenses and commissions and other related expenses) were used primarily to fund the CODES retirement as discussed below. The remaining net proceeds were used for general corporate purposes.

Accumulated Other Comprehensi43

Accumulated Other Comprehensive (Loss) Income (AOCI) (Tables)	12 Months Ended
	Dec. 31, 2015
Equity [Abstract]
Summary of Amounts Reclassified from AOCI into Net Income	The changes in the AOCI balances, including amounts reclassified from AOCI into net income, are presented in the table below. Foreign currency translation Unrealized gains (losses) on hedging instruments Unrecognized (losses) gains and prior service cost, net Total accumulated other comprehensive (loss) income (in millions) Balance at December 31, 2012 $ 167 $ 3 $ (720) $ (550) Other comprehensive (loss) income before (25) (1) 414 388 Amounts reclassified from AOCI, net of tax — (1) 53 52 Net current period other comprehensive (loss) income (25) (2) 467 440 Balance at December 31, 2013 $ 142 $ 1 $ (253) $ (110) Other comprehensive loss before (123) (13) (354) (490) Amounts reclassified from AOCI, net of tax — 7 9 16 Net current period other comprehensive (loss) (123) (6) (345) (474) Balance at December 31, 2014 $ 19 $ (5) $ (598) $ (584) Other comprehensive (loss) income before reclassifications, net of tax (161) (15) 81 (95) Amounts reclassified from AOCI, net of tax 41 12 52 105 Net current period other comprehensive (loss) income (120) (3) 133 10 Balance at December 31, 2015 $ (101) $ (8) $ (465) $ (574) Further details regarding the amounts reclassified from AOCI into net income are presented in the table below. Amount Reclassified from AOCI (a) Year Ended December 31, Affected Line Item in the Audited Consolidated Statements of Operations Details About AOCI Components 2015 2014 2013 (b) (in millions) Foreign currency translation adjustments: MSI divestiture $ (41) $ — $ — Loss related to business divestitures (41) — — Income from continuing operations before income taxes $ (41) $ — $ — Income from continuing operations (Loss) gains on hedging instruments: MSI divestiture $ (2) $ — $ — Loss related to business divestitures Other (16) (8) 1 Cost of sales-products (18) (8) 1 Income from continuing operations before income taxes 6 1 — Provision for income taxes $ (12) $ (7) $ 1 Income from continuing operations Amortization of defined benefit pension items: MSI divestiture $ (14) $ — $ — Loss related to business divestitures Net loss (67) (15) (83) (b) (81) (15) (83) Income from continuing operations before income taxes 29 6 30 Provision for income taxes $ (52) $ (9) $ (53) Income from continuing operations Total reclassification for the period $ (105) $ (16) $ (52) Income from continuing operations (a) Amounts in parentheses indicate charges to the consolidated statements of operations. (b) Amounts related to pension and postretirement benefit plans were reclassified from AOCI and recorded as a component of net periodic benefit cost (see Note 19 for additional information).

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Company's Assets and Liabilities at Fair Value on Recurring Basis	The following table presents the fair value hierarchy level for each of the Company’s assets and liabilities that are measured and recorded at fair value on a recurring basis. December 31, 2015 2014 Description Level 1 (1) Level 2 (2) Level 3 (3) Level 1 (1) Level 2 (2) Level 3 (3) (in millions) Assets Cash equivalents $ 187 $ — $ — $ 416 $ — $ — Derivatives (foreign currency forward contracts) — 2 — — 5 — Total assets $ 187 $ 2 $ — $ 416 $ 5 $ — Liabilities Derivatives (foreign currency forward contracts) $ — $ 16 $ — $ — $ 11 $ — (1) Level 1 is based on quoted market prices available in active markets for identical assets or liabilities as of the reporting date. Cash equivalents are primarily held in registered money market funds, which are valued using quoted market prices. (2) Level 2 is based on pricing inputs other than quoted prices in active markets, which are either directly or indirectly observable. The fair value is determined using a valuation model based on observable market inputs, including quoted foreign currency forward exchange rates and consideration of non-performance risk. (3) Level 3 is based on pricing inputs that are not observable and not corroborated by market data. The Company has no Level 3 assets or liabilities.

Financial Instruments (Tables)

Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2015
Investments, All Other Investments [Abstract]
Carrying Amounts and Estimated Fair Values of Company's Long-Term Debt and Foreign Currency Forward Contracts	The carrying amounts and estimated fair values of the Company’s other financial instruments are presented in the table below. December 31, 2015 December 31, 2014 Carrying Estimated Carrying Estimated (in millions) Senior Notes (1) $ 3,642 $ 3,754 $ 3,939 $ 4,178 Foreign currency forward contracts (2) $ (14 ) $ (14 ) $ (6 ) $ (6 ) (1) The Company measures the fair value of its Senior Notes using Level 2 inputs based primarily on current market yields for its existing debt traded in the secondary market. (2) The Company measures the fair values of foreign currency forward contracts based on forward exchange rates. See Note 14 for additional disclosures regarding the notional amounts and fair values of foreign currency forward contracts.

Derivative Financial Instrume46

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2015
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Notional Amounts of Company's Outstanding Foreign Currency Forward Contracts by Currency	The table below presents the notional amounts of the Company’s outstanding foreign currency forward contracts by currency as of December 31, 2015. Currency Notional Amount (in millions) Canadian dollar $ 112 U.S. dollar 86 Euro 37 British pound 30 Total $ 265
Location of Company's Derivative Instruments Recorded at Fair Value on the Consolidated Balance Sheets	The table below presents the location of the Company’s derivative instruments recorded at fair value on the consolidated balance sheets. December 31, 2015 December 31, 2014 Other Current Assets Other Assets Other Current Liabilities Other Liabilities Other Current Assets Other Assets Other Current Liabilities Other Liabilities (in millions) Derivatives designated as hedging instruments: Foreign currency forward contracts (1) (2) $ 1 $ 1 $ 15 $ 1 $ 4 $ 1 $ 10 $ 1 Total derivative instruments $ 1 $ 1 $ 15 $ 1 $ 4 $ 1 $ 10 $ 1 (1) See Note 12 for a description of the fair value hierarchy related to the Company’s foreign currency forward contracts. (2) Assets held for sale at December 31, 2014 include $2 million of other current assets relating to the fair value of derivative instruments and liabilities held for sale at December 31, 2014 include $2 million of other current liabilities relating to the fair value of derivative instruments.

L-3 Holdings' Earnings Per Sh47

L-3 Holdings' Earnings Per Share (Tables)	12 Months Ended
	Dec. 31, 2015
Earnings Per Share [Abstract]
Reconciliation of Basic and Diluted Earnings per Share (EPS)	A reconciliation of basic and diluted earnings per share (EPS) is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions, except per share data) Reconciliation of net (loss) income: Net (loss) income $ (225) $ 677 $ 760 Net income from continuing operations attributable to noncontrolling interests (15) (13) (9) Net (loss) income attributable to L-3 Holdings common shareholders $ (240) $ 664 $ 751 Earnings (loss) attributable to L-3 Holdings’ common shareholders: Continuing operations $ 282 $ 632 $ 707 Discontinued operations, net of income tax (522) 32 44 Net (loss) income attributable to L-3 Holdings common shareholders $ (240) $ 664 $ 751 Earnings (loss) per share attributable to L-3 Holdings’ common shareholders: Basic: Weighted average common shares outstanding 80.7 85.4 89.4 Basic (loss) earnings per share: Continuing operations $ 3.49 $ 7.40 $ 7.91 Discontinued operations, net of income tax (6.46) 0.38 0.49 Net (loss) income $ (2.97) $ 7.78 $ 8.40 Diluted: Common and potential common shares: Weighted average common shares outstanding 80.7 85.4 89.4 Assumed exercise of stock options 2.4 3.0 3.9 Unvested restricted stock awards 1.3 1.6 1.8 Employee stock purchase plan contributions 0.1 — 0.2 Performance unit awards 0.1 0.1 0.1 Assumed purchase of common shares for treasury (2.7) (3.1) (4.5) Assumed conversion of the CODES (1) — 0.8 0.2 Common and potential common shares 81.9 87.8 91.1 Diluted (loss) earnings per share: Continuing operations $ 3.44 $ 7.20 $ 7.76 Discontinued operations, net of income tax (6.37) 0.36 0.48 Net (loss) income $ (2.93) $ 7.56 $ 8.24 (1) The CODES were retired on June 20, 2014 and were dilutive for the years ended December 31, 2014 and 2013 as the average market price of L-3 Holdings’ common stock during the periods that the CODES were outstanding was greater than the price at which the CODES would have been convertible into L-3 Holdings’ common stock. As of June 18, 2014, the final date of conversion, the conversion price was $88.71. As of December 31, 2013, the conversion price was $90.24.

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income from Continuing Operations Before Income Taxes	Income from continuing operations before income taxes is summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Domestic $ 192 $ 707 $ 783 Foreign 130 165 197 Income from continuing operations before income taxes $ 322 $ 872 $ 980
Components of Current and Deferred Portions of Provision for Income Taxes on Continuing Operations	The components of the Company’s current and deferred portions of the provision for income taxes on continuing operations are presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Current income tax provision: Federal $ 60 $ 78 $ 159 State and local 5 1 29 Foreign 26 35 39 Subtotal 91 114 227 Deferred income tax provision/(benefit): Federal (67) 101 31 State and local (1) 11 (1) Foreign 2 1 7 Subtotal (66) 113 37 Total provision for income taxes $ 25 $ 227 $ 264
Reconciliation of Statutory Federal Income Tax Rate to Effective Income Tax Rate on Continuing Operations	A reconciliation of the statutory federal income tax rate to the effective income tax rate on continuing operations of the Company is presented in the table below. Year Ended December 31, 2015 2014 2013 Statutory federal income tax rate 35.0 % 35.0 % 35.0 % State and local income taxes, net of federal income tax benefit 2.0 2.1 1.9 Foreign income taxes (14.2 ) (3.6 ) (1.8 ) Manufacturing benefits (3.7 ) (1.7 ) (1.9 ) Research and experimentation and other tax credits (12.9 ) (4.3 ) (3.8 ) Resolution of tax contingencies (2.8 ) (1.0 ) (1.1 ) Tax deductible dividends (2.3 ) (0.8 ) (0.3 ) Goodwill Impairment 6.6 — — Other, net 0.1 0.3 (1.1 ) Effective income tax rate on continuing operations 7.8 % (1) 26.0 % 26.9 % (1) In 2015, the Company recorded non-cash goodwill impairment charges of $384 million, which resulted in a deferred tax benefit of $120 million. Excluding the goodwill impairment charge and the related deferred income tax benefit, the effective income tax rate for 2015 would have been 20.5%.
Components of Net Deferred Tax Assets and Liabilities	The significant components of the Company’s net deferred tax assets and liabilities are presented in the table below. December 31, 2015 2014 (in millions) Deferred tax assets: Inventoried costs $ 56 $ 87 Compensation and benefits 147 143 Pension and postretirement benefits 354 402 Loss carryforwards 12 15 Tax credit carryforwards 6 10 Other 79 80 Gross deferred tax assets 654 737 Less: valuation allowance (9) (9) Net deferred tax assets 645 728 Deferred tax liabilities: Goodwill and other intangible assets $ (675) $ (728) Income recognition on contracts in process (36) (39) Property, plant and equipment (94) (93) Other (56) (88) Gross deferred tax liabilities (861) (948) Total net deferred tax liabilities $ (216) $ (220)
Classification of Deferred Tax Assets and Liabilities	The classification of the Company’s deferred tax assets and liabilities are presented in the table below. December 31, 2015 2014 (in millions) Non-current deferred tax assets $ 3 $ 15 Non-current deferred tax liabilities (219) (235) Total net deferred tax liabilities $ (216) $ (220)
Summary of Loss and Tax Credit Carryforwards	The following table presents the Company’s loss and tax credit carryforwards as of December 31, 2015 on a tax return basis. The Company has established a valuation allowance as indicated in those instances in which it does not believe that it is more likely than not it will generate sufficient taxable income, of the appropriate character and in the applicable subsidiary, to utilize the carryforwards. Year Ended December 31, 2015 Carryforwards Valuation Gross Tax Effected Gross Tax Effected Expiration Periods (in millions) (in millions) Capital loss carryforwards (1) $ 5 $ 2 $ 5 $ 2 2016-2017 Federal net operating loss carryforwards 11 4 5 2 2026-2034 Foreign net operating loss carryforwards 16 4 4 1 Indefinite State net operating loss carryforwards 118 2 50 1 2017-2035 Total loss carryforwards $ 12 $ 6 State tax credit carryforwards 7 5 5 3 2017-2035 Foreign tax credit carryforwards 1 1 — — Indefinite Total tax credit carryforwards $ 6 $ 3 (1) During 2015, the Company reduced its valuation allowance for capital loss carryforwards by $3 million because it generated approximately $9 million of net capital gains in 2015 from business divestitures and the sale of other capital assets.
Reconciliation of Change in Unrecognized Income Tax Benefits, Excluding Interest and Penalties	A reconciliation of the change in unrecognized income tax benefits, excluding potential interest and penalties, is presented in the table below. 2015 2014 2013 (in millions) Balance at January 1 $ 169 $ 155 $ 127 Additions for tax positions related to the current year 14 20 17 Additions for tax positions related to prior years 2 12 38 Reductions for tax positions related to prior years (37) (11) (7) Reductions for tax positions related to settlements with taxing authorities (1) (1) — Reduction for tax positions related to prior years as a result of a lapse of statute of limitations (7) (6) (20) Balance at December 31 $ 140 $ 169 $ 155

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation by Form of Award	The Company’s stock-based compensation by form of award, including stock-based compensation recorded in discontinued operations relating to the NSS business, is presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Stock options $ 9 $ 9 $ 10 Restricted stock units 38 40 41 Performance units 2 3 7 Total before income taxes 49 52 58 Income taxes (18) (20) (22) Total after income taxes 31 32 36 Less: Stock based compensation recorded in discontinued operations, net of income taxes 1 1 1 Stock based compensation recorded in continuing operations, net of income taxes $ 30 $ 31 $ 35
Company's Stock Option Activity and Changes	The table below presents a summary of the Company’s stock option activity as of December 31, 2015 and changes during the year then ended. Number of Options Weighted Average Exercise Price Weighted Average Remaining Contractual Term Aggregate Intrinsic Value (in thousands) (in years) (in millions) Number of shares under option: Outstanding at January 1, 2015 3,101.2 $83.02 6.2 $134 Options granted 504.3 128.78 Options exercised (656.8) 74.97 Options forfeited (17.2) 101.61 Outstanding at December 31, 2015 2,931.5 $92.59 6.0 $84 Vested and expected to vest at December 31, 2015 (1) 2,921.2 $92.48 6.0 $84 Exercisable at December 31, 2015 1,930.1 $82.02 4.8 $72 (1) Represents outstanding options reduced by expected forfeitures for options not fully vested.
Weighted Average Assumptions in Valuation Model	The weighted average assumptions used in the valuation model are presented in the table below. 2015 Grants 2014 Grants 2013 Grants Expected holding period (in years) 5.0 5.5 5.6 Expected volatility 21.4% 24.4% 26.4% Expected dividend yield 2.4% 2.7% 3.6% Risk-free interest rate 1.5% 1.7% 1.0%
Company's Nonvested Restricted Stock Unit Awards and Changes	The table below presents a summary of the Company’s nonvested restricted stock unit awards as of December 31, 2015 and changes during the year then ended. Number of Shares Weighted Average Grant Date Fair Value (in thousands) Nonvested balance at January 1, 2015 1,517.6 $ 82.72 Granted 364.8 128.59 Vested (616.7) 68.90 Forfeited (93.8) 99.72 Nonvested balance at December 31, 2015 1,171.9 $ 102.91
Company's Performance Unit Awards Based on Expected Performance	The table below presents a summary of the Company’s performance unit awards based on expected performance as of December 31, 2015 and changes during the year then ended. Payable in Shares (EPS) Number of Units Weighted Average Grant Date Fair Value (in thousands) Outstanding at January 1, 2015 85.2 $ 96.53 Granted 41.1 129.03 Decrease due to expected performance (52.3) 115.27 Vested (32.9) 77.00 Forfeited (1.5) 109.65 Outstanding at December 31, 2015 39.6 $ 121.27

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Payments under Non-Cancelable Operating Leases	The following table presents future minimum payments under non-cancelable operating leases with initial or remaining terms in excess of one year at December 31, 2015. Real Estate Equipment Total (in millions) 2016 $ 77 $ 5 $ 82 2017 78 4 82 2018 67 2 69 2019 53 1 54 2020 85 — 85 Thereafter 166 — 166 Total minimum payments required 526 12 538 Less: Sublease rentals under non-cancelable leases 11 — 11 Net minimum payments required $ 515 $ 12 $ 527

Pensions and Other Employee B51

Pensions and Other Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Changes in Benefit Obligations, Plan Assets and Funded Status and Aggregate Balance Sheet Impact	The following table summarizes changes in the benefit obligations, the plan assets and funded status for all of the Company’s pension and postretirement benefit plans, as well as the aggregate balance sheet impact. Pension Plans Postretirement 2015 2014 2015 2014 (in millions) Change in benefit obligation: Benefit obligation at the beginning of the year $ 3,663 $ 2,973 $ 199 $ 194 Service cost 123 106 3 3 Interest cost 149 147 7 8 Plan participants’ contributions 2 2 4 4 Amendments — 1 — (1 ) Actuarial (gain) loss (261 ) 579 (12 ) 5 Foreign currency exchange rate changes (53 ) (34 ) (4 ) (2 ) Curtailments, settlements and special termination benefits 3 1 — — Business divestiture (59 ) — — — Benefits paid (119 ) (112 ) (13 ) (12 ) Benefit obligation at the end of the year $ 3,448 $ 3,663 $ 184 $ 199 Change in plan assets: Fair value of plan assets at the beginning of the year $ 2,570 $ 2,403 $ 60 $ 55 Actual return on plan assets 54 205 — 6 Employer contributions 97 97 6 7 Plan participants’ contributions 2 2 4 4 Foreign currency exchange rate changes (52 ) (25 ) — — Benefits paid (119 ) (112 ) (13 ) (12 ) Fair value of plan assets at the end of the year $ 2,552 $ 2,570 $ 57 $ 60 Unfunded status at the end of the year $ (896 ) $ (1,093 ) $ (127 ) $ (139 ) Assets and (liabilities) recognized in the consolidated balance sheets consist of: Non-current assets $ 37 $ 26 $ — $ — Current liabilities (5 ) (4 ) (8 ) (8 ) Non-current liabilities (928 ) (1,056 ) (119 ) (131 ) Liabilities held for sale (1) — (59 ) — — $ (896 ) $ (1,093 ) $ (127 ) $ (139 ) (1) Liabilities held for sale consists of $3 million of current liabilities and $56 million of non-current liabilities relating to L-3 MSI.
Net Loss and Prior Service Cost Balances in Accumulated Other Comprehensive Loss Account	The table below summarizes the net loss and prior service cost balances at December 31, in the accumulated other comprehensive loss account, before related tax effects, for all of the Company’s pension and postretirement benefit plans. Pension Plans Postretirement Benefit 2015 2014 2015 2014 (in millions) Net loss (gain) $ 768 $ 968 $ (10) $ (6) Prior service credit — — (3) (3) Total amount recognized $ 768 $ 968 $ (13) $ (9)
Pension Plans with an Accumulated Benefit Obligation in Excess of Fair Value of Plan Assets	The aggregate accumulated benefit obligation (ABO) for all of the Company’s pension plans was $3,120 million at December 31, 2015 and $3,272 million at December 31, 2014. The table below presents information for the pension plans with an ABO in excess of the fair value of plan assets at December 31. 2015 and 2014. Pension Plans 2015 2014 (in millions) Projected benefit obligation $ 3,232 $ 3,467 Accumulated benefit obligation 2,913 3,083 Fair value of plan assets 2,302 2,349
Weighted Average Assumptions Used to Determine Benefit Obligations	The table below summarizes the weighted average assumptions used to determine the benefit obligations for the Company’s pension and postretirement plans disclosed at December 31, 2015 and 2014. Pension Plans Postretirement Benefit 2015 2014 2015 2014 Benefit obligations: Discount rate 4.63% (1) 4.14% (1) 4.23% (2) 3.70% (2) Rate of compensation increase 3.50% (3) 3.50% (3) (1) The weighted average discount rate assumptions used at December 31, 2015 and 2014 were comprised of separate assumptions determined by country of 4.7% and 4.2% for the U.S. based plans, respectively, 3.9% for the Canadian based plans and 2.2% for the German based plans at December 31, 2014. (2) The weighted average discount rate assumptions used at December 31, 2015 and 2014 were comprised of separate assumptions determined by country of 4.3% and 3.7% for the U.S. based plans, respectively, and 3.7% for the Canadian based plans. (3) The weighted average rate of compensation increase assumptions were comprised of separate assumptions determined by country of 3.5% for both the U.S. based plans and Canadian based plans at December 31, 2015 and 2014.
Components of Net Periodic Benefit Cost	The following table summarizes the components of net periodic benefit cost for the Company’s pension and postretirement benefit plans for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 (in millions) Components of net periodic benefit cost: Service cost $ 123 $ 106 $ 126 $ 3 $ 3 $ 4 Interest cost 149 147 132 7 8 7 Expected return on plan assets (205) (193) (164) (5) (4) (4) Amortization of prior service cost (credits) 1 2 1 (2) (2) (3) Amortization of net loss (gain) 68 17 83 — (2) 2 Curtailment or settlement loss (gain) 3 1 3 — (1) — Net periodic benefit cost $ 139 $ 80 $ 181 $ 3 $ 2 $ 6
Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income	The following table summarizes the other changes in plan assets and benefit obligations recognized in other comprehensive income for the Company’s pension and postretirement benefit plans for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 (in millions) Other changes in plan assets and benefit obligations recognized in other comprehensive income: Net (gain) loss $ (132) $ 560 $ (637) $ (7) $ 5 $ (29) Prior service cost (credit) — 1 14 — (1) — Amortization of net (loss) gain (68) (17) (83) — 2 (2) Amortization of prior service (cost) credit (1) (2) (1) 2 2 3 Total recognized in other comprehensive income (201) 542 (707) (5) 8 (28) Total recognized in net periodic benefit cost and other comprehensive income $ (62) $ 622 $ (526) $ (2) $ 10 $ (22)
Amounts Expected to be Amortized from Accumulated Other Comprehensive Income (Loss) and Recognized as Components of Net Periodic Benefit Costs	The following table summarizes the amounts expected to be amortized from accumulated other comprehensive income (loss) and recognized as components of net periodic benefit costs during 2016. Pension Plans Postretirement Benefit Plans Total (in millions) Net loss (gain) $ 53 $ (1) $ 52 Prior service credit (1) (1) (2) $ 52 $ (2) $ 50
Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost	The table below summarizes the weighted average assumptions used to determine the net periodic benefit cost for the years ended December 31, 2015, 2014 and 2013. Pension Plans Postretirement Benefit Plans 2015 2014 2013 2015 2014 2013 Discount rate 4.14% (1) 5.03% (1) 4.15% (1) 3.70% (4) 4.43% (4) 3.37% (4) Expected long-term return on plan assets 8.14% (2) 8.13% (2) 8.13% (2) 7.65% 7.64% 7.64% Rate of compensation increase 3.50% (3) 3.50% (3) 3.50% (3) (1) The weighted average discount rate assumptions used for the years ended December 31, 2015, 2014, and 2013 were comprised of separate assumptions determined by country of 4.2%, 5.1% and 4.2% for the U.S. based plans, 3.9%, 4.7% and 3.9% for the Canadian based plans and 2.2%, 3.5%, and 3.4% for the German based plans, respectively. (2) The weighted average expected long-term return on plan assets assumptions used were comprised of separate assumptions determined by country of 8.25% for the U.S. based plans and 7.25% for the Canadian based plans for the years ended December 31, 2015, 2014 and 2013. (3) The weighted average rate of compensation increase assumptions used for the years ended December 31, 2015, 2014 and 2013 were comprised of separate assumptions determined by country of 3.5% for both the U.S and Canadian based plans. (4) The weighted average discount rate assumptions used for the years ended December 31, 2015, 2014 and 2013 were comprised of separate assumptions determined by country of 3.7%, 4.4% and 3.3% for the U.S. based plans and 3.7%, 4.6% and 3.7% for the Canadian based plans, respectively.
Effect of One Percentage Point Change in Assumed Health Care Cost Trend Rates	A one percentage point change in the assumed health care cost trend rates would have the following effects: 1 percentage point Increase Decrease (in millions) Effect on total service and interest cost $ — $ — Effect on postretirement benefit obligations 7 (5)
Allowable Range for Each Major Category of the Plans' Assets and Weighted-Average Asset Allocations by Asset Category	The table below presents the allowable range for each major category of the plans’ assets at December 31, 2015 as well as the Company’s pension plan and postretirement benefit plan weighted-average asset allocations at December 31, 2015 and 2014, by asset category. U.S. Canada Asset Category Range 2015 2014 Range 2015 2014 Domestic equity (1) 30%-60% 52 % 52 % — 13 % 15 % International equity (2) 10%-20% 11 10 — 62 55 Total equities 45%-75% 63 62 40%-80% 75 70 Fixed income securities 20%-40% 22 22 — 16 20 Other, primarily cash and cash equivalents 0%-15% 8 9 — 9 10 Total fixed income securities and cash and cash equivalents — 30 31 20%-60% 25 30 Real estate securities 0%-15% 7 7 — — — Total 100 % 100 % 100 % 100 % (1) Domestic equities for Canadian plans refers to equities of Canadian companies. (2) International equities for Canadian plans includes equities of U.S. companies.
Fair Value of the Company's Pension Plans' and Postretirement Benefit Plans' Assets	The table below presents the fair value of the Company’s pension plans’ assets by asset category segregated by level within the fair value hierarchy, as described below. U.S. Pension Plans’ Assets Canadian Pension Plans’ Assets Fair Value Measured at December 31, 2015 Fair Value Measured at Asset Category Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $1,200 $— $— $ 1,200 $73 $— $— $73 International Equity 79 — — 79 91 — — 91 Fixed Income — Investment Grade (2) 237 163 — 400 — — — — Fixed Income — High Yield (3) — 114 — 114 — — — — Real Estate Investment Trusts (4) 170 — — 170 — — — — Other (5) — 166 — 166 6 21 — 27 Total assets at fair value $1,686 $443 $ — $ 2,129 $170 $21 $ — $191 Liabilities for unsettled trades, net (30 ) — Other investments measured at net asset value (6)(7) 170 92 Total $ 2,269 $283 Fair Value Measured at December 31, 2014 Fair Value Measured at Asset Category Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $1,172 $— $— $ 1,172 $58 $— $— $58 International Equity 87 — — 87 107 — — 107 Fixed Income — Investment Grade (2) 237 157 — 394 — — — — Fixed Income — High Yield (3) — 120 — 120 — — — — Real Estate Investment Trusts (4) 159 — — 159 — — — — Other (5) — 208 — 208 4 26 — 30 Total assets at fair value $1,655 $485 $ — $ 2,140 $169 $26 $ — $195 Liabilities for unsettled trades, net (13 ) — Other investments measured at net asset value (6)(7) 140 108 Total $ 2,267 $303 (1) Equity securities consist of investments in common stock of U.S. and international companies. The fair value of equity securities is based on quoted market prices available in active markets at the close of a trading day, primarily the New York Stock Exchange (NYSE), National Association of Securities Dealers Automated Quotations (NASDAQ), and various international exchanges. (2) Approximately 59% at December 31, 2015 and 60% at December 31, 2014 of U.S. plan assets that are invested in the Fixed Income — Investment Grade asset category consist of a mutual fund offered by a registered investment company (the “Fund”) and fixed income securities. The Fund invests in investment grade fixed income securities, mortgaged-backed securities, U.S. treasury and agency bonds and corporate bonds. These investments are classified by the Company as a Level 1 measurement within the fair value hierarchy, as the mutual fund trades on an active market and daily, quoted prices are available. The remaining 41% at December 31, 2015 and 40% at December 31, 2014 of U.S. plan assets are fixed income securities, primarily investment grade corporate bonds from various industries held directly by the plan. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs and are classified as Level 2. (3) Fixed Income — High Yield consists of investments in corporate high-yield bonds from various industries. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs. (4) Real Estate Investment Trusts (REITs) consist of securities that trade on the major exchanges and invest directly in real estate, either through properties or mortgages. (5) Other consists primarily of: (1) money market accounts, which invest primarily in short term, high quality money market securities such as government obligations, commercial paper, time deposits and certificates of deposit, and are classified as Level 2, and (2) cash, which is classified as Level 1. (6) In accordance with ASU 2015-7, certain investments that are measured at fair value using the net asset value (NAV) per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statements of financial position. (7) All of the U.S. plans other investments measured using NAV at December 31, 2015 and 2014 and approximately 52% and 43% at December 31, 2015 and 2014, respectively, of the Canadian plans other investments measured using NAV consist of a regulated commingled equity trust fund, for which fair value is based on the NAV at the end of each month. The NAV is calculated by the fund manager based on the fair value of the fund’s holdings, primarily equity securities traded in active markets, determined as of the end of each month as a practical expedient to estimating fair value. This practical expedient is not used when it is determined to be probable that the fund will sell the investment for an amount different than the reported NAV. Withdrawals are permitted, with notice by the 20th day of each month, based on NAV. Approximately 48% and 57% at December 31, 2015 and 2014, respectively, of the Canadian plans other investments measured using NAV are invested in regulated commingled bond funds (the “Bond Funds”). As these Bond Funds do not trade in an active market, the fair value is based on NAVs calculated by fund managers based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs as a practical expedient to estimating fair value and classified as Level 2. Withdrawals are permitted monthly, with notice between 0 and 3 days of the transaction date, based on NAV. The table below presents the fair value of the Company’s postretirement benefit plans’ assets by asset category segregated by level within the fair value hierarchy, as described below. Postretirement Benefit Plans’ Assets Fair Value Measured at December 31, 2015 Fair Value Measured at December 31, 2014 Asset Category Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total (in millions) Equity securities (1) U.S. Equity $ 35 $ — $ — $ 35 $ 36 $ — $ — $ 36 International Equity 1 — — 1 1 — — 1 Fixed Income — Investment Grade (2) 8 3 — 11 10 2 — 12 Fixed Income — High Yield (3) — 2 — 2 — 2 — 2 Real Estate Investment Trusts (4) 3 — — 3 2 — — 2 Other (5) — 2 — 2 — 4 — 4 Total assets at fair value $ 47 $ 7 $ — $ 54 $ 49 $ 8 $ — $ 57 Other investments measured at net asset value (6)(7) 3 3 Total $ 57 $ 60 (1) Equity securities consist of investments in common stock of U.S. and international companies. The fair value of equity securities is based on quoted market prices available in active markets at the close of a trading day, primarily the NYSE, NASDAQ, and various international exchanges. (2) Approximately 73% at December 31, 2015 and 83% at December 31, 2014 of the postretirement benefit plan assets that are invested in the Fixed Income — Investment Grade asset category consist of the Fund and fixed income securities. The Fund invests in investment grade fixed income securities, mortgaged-backed securities, U.S. treasury and agency bonds and corporate bonds. These investments are classified by the Company as a Level 1 measurement within the fair value hierarchy as the mutual fund trades on an active market and daily, quoted prices are available. The remaining 27% at December 31, 2015 and 17% at December 31, 2014 of the postretirement benefit plan assets are fixed income securities, primarily investment grade corporate bonds from various industries held directly by the plan. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs and are classified as Level 2. (3) Fixed Income — High Yield consists of investments in corporate high-yield bonds from various industries. The fair values of these investments are based on yields currently available on comparable bonds of issuers with similar credit ratings, quoted prices of similar bonds in an active market, or cash flows based on observable inputs. (4) REITs consist of securities that trade on the major exchanges and invest directly in real estate, either through properties or mortgages. (5) Other consists primarily of money market accounts, which invest primarily in short term, high quality money market securities such as government obligations, commercial paper, time deposits and certificates of deposit. (6) In accordance with ASU 2015-7, certain investments that are measured at fair value using the NAV per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy. The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statements of financial position. (7) All of the postretirement benefit plans other investments measured using NAV at December 31, 2015 and 2014 consist of a regulated commingled equity trust fund, which fair value is based on NAV at the end of each month. The NAV is calculated by the fund manager based on the fair value of the fund’s holdings, primarily equity securities traded in active markets, determined as of the end of each month as a practical expedient to estimating fair value. This practical expedient is not used when it is determined to be probable that the fund will sell the investment for an amount different than the reported NAV. Withdrawals are permitted, with notice by the 20th day of each month, based on NAV.
Estimated Future Benefit Payments	Estimated Future Benefit Payments. Postretirement Benefits Pension Benefit Subsidy (in millions) 2016 $ 151 13 — 2017 151 14 — 2018 155 14 — 2019 162 14 — 2020 167 15 — Years 2021-2025 1,012 70 1
Cash Contributions and Expenses under Multi-Employer Benefit Plans	Under these plans, the Company contributed cash and recorded expenses for each of its individually significant plans and all of its other plans in aggregate as noted in the table below. Pension Fund EIN/Pension Plan Number Pension Status (1) FIP/RP (2) Contributions by L-3 Communications Surcharge Expiration 2015 2014 2015 2014 2013 (in millions) IAM National Pension Fund 51-6031295/002 Green Green No $23 (3) $19 (4) $21 (4) No 1/29/2016 to 5/25/2019 (5) Other Pension Funds (6) — — — Total contributions $23 $19 $21 (1) A zone status rating of green indicates the plan is at least 80% funded. (2) Funding improvement plan or rehabilitation plan. (3) At the date the audited financial statements for the Company were issued, the Form 5500 for the plan year ended December 31, 2015 was not available. (4) Represents 5% and 6% of total plan contributions for the years ended December 31, 2014 and 2013, respectively, based on Form 5500. (5) The Company is a party to multiple bargaining agreements for multiple projects that require contributions into the IAM National Pension Fund. The most significant of these agreements, expiring April 28, 2019, covers multiple programs in the Company’s Aerospace Systems reportable segment and represents 58% of 2015 contributions. (6) Consists of three pension funds in which the Company’s contributions are individually, and in the aggregate, insignificant.

Supplemental Cash Flow Inform52

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	Year Ended December 31, 2015 2014 2013 (in millions) Interest paid on outstanding debt $ 182 $ 176 $ 171 Income tax payments 132 129 245 Income tax refunds 8 9 23

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 31, 2015
Segment Reporting [Abstract]
Summary of Segment Information	The tables below present net sales, operating income, depreciation and amortization, capital expenditures and total assets by reportable segment. Year Ended December 31, 2015 2014 2013 (in millions) Net Sales Products Electronic Systems $ 3,390 $ 3,685 $ 3,665 Aerospace Systems 1,661 1,722 1,827 Communication Systems 1,648 1,546 1,762 Elimination of intercompany sales (110) (114) (125) Total products sales 6,589 6,839 7,129 Services Electronic Systems $ 999 $ 1,057 $ 1,092 Aerospace Systems 2,503 2,604 2,730 Communication Systems 441 539 517 Elimination of intercompany sales (66) (53) (48) Total services sales 3,877 4,147 4,291 Consolidated total $ 10,466 $ 10,986 $ 11,420 Operating income Electronic Systems $ 489 $ 533 $ 529 Aerospace Systems 205 283 421 Communication Systems 196 196 167 Segment total 890 1,012 1,117 Loss related to business divestitures (1) (31) — — Impairment charges (2) (384) — — Consolidated total $ 475 $ 1,012 $ 1,117 Depreciation and amortization Electronic Systems $ 110 $ 123 $ 117 Aerospace Systems 50 40 38 Communication Systems 50 51 47 Consolidated total $ 210 $ 214 $ 202 Capital Expenditures Electronic Systems $ 99 $ 80 $ 71 Aerospace Systems 55 59 54 Communication Systems 37 29 59 Corporate 6 6 20 Consolidated total $ 197 $ 174 $ 204 Total Assets Electronic Systems $ 6,426 $ 6,281 $ 6,933 Aerospace Systems 2,630 3,011 3,106 Communication Systems 1,984 2,025 2,161 Corporate 381 589 455 Assets held for sale — 547 — Assets of discontinued operations 664 1,262 1,213 Consolidated total $ 12,085 $ 13,715 $ 13,868 (1) See Note 3 for information regarding the Company’s business divestitures. (2) Represents non-cash goodwill impairment charges recorded during 2015, including (i) $338 million related to a decline in the estimated fair value of the Logistics Solutions reporting unit, and (ii) $46 million related to a business retained by L-3 in connection with the sale of the NSS business, comprised of (i) $37 million related to the re-allocation of impairment charges recorded for the NSS reporting unit in 2015, and (ii) $9 million related to the re-allocation of goodwill. See Note 6 for additional information.
Company's Sales Attributable to U.S. Customers and International Customers	The Company’s sales attributable to U.S. and international customers, based on location of the customer, are summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) U.S. $ 7,908 $ 8,051 $ 8,630 International: United Kingdom 336 335 435 Australia 321 254 218 Canada 281 289 357 South Korea 207 226 178 Saudi Arabia 201 160 132 Germany 113 243 272 Japan 95 124 67 Other 1,004 1,304 1,131 Total international 2,558 2,935 2,790 Consolidated $ 10,466 $ 10,986 $ 11,420
Net Sales to Principal Customers	Net sales to principal customers are summarized in the table below. Year Ended December 31, 2015 2014 2013 (in millions) U.S. Government agencies (1) $ 7,291 $ 7,464 $ 8,008 Commercial 1,376 1,656 1,689 Foreign governments (1) 1,799 1,866 1,723 Consolidated $ 10,466 $ 10,986 $ 11,420 (1) Includes sales for which the Company is the prime contractor as well as sales based on the ultimate end customer for which the Company is a subcontractor.

Employee Severance and Termin54

Employee Severance and Termination Costs (Tables)	12 Months Ended
	Dec. 31, 2015
Restructuring and Related Activities [Abstract]
Employee Severance and Other Termination Costs Incurred by Reportable Segment	Employee severance and other termination costs incurred by reportable segment are presented in the table below. Year Ended December 31, 2015 2014 2013 (in millions) Electronic Systems $ 8 $ 16 $ 16 Aerospace Systems 4 5 2 Communication Systems 6 8 11 Consolidated $ 18 $ 29 $ 29

Unaudited Quarterly Financial55

Unaudited Quarterly Financial Data (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Company's Unaudited Quarterly Results of Operations	The Company’s unaudited quarterly results of operations are affected, significantly in some periods, by our business acquisitions and divestitures. See Note 3. First Second Third Fourth (in millions, except per share data) 2015 Sales $ 2,488 $ 2,543 $ 2,564 $ 2,871 Operating income (loss) 187 153 231 (96) Income (loss) from continuing operations 105 120 128 (56) Net income (loss) 109 124 (296) (162) Net income (loss) attributable to L-3 105 120 (299) (166) Basic earnings (loss) per share from continuing operations (1) 1.23 1.41 1.56 (0.76) Basic earnings (loss) per share (1) 1.28 1.46 (3.74) (2.11) Diluted earnings (loss) per share from continuing operations (1) 1.20 1.39 1.54 (0.76) Diluted earnings (loss) per share (1) 1.25 1.44 (3.68) (2.11) 2014 Sales $ 2,670 $ 2,702 $ 2,653 $ 2,961 Operating income 266 217 235 294 Income from continuing operations 163 131 146 205 Net income 172 141 157 207 Net income attributable to L-3 170 137 154 203 Basic EPS from continuing operations (1) 1.87 1.47 1.68 2.38 Basic EPS (1) 1.97 1.59 1.81 2.41 Diluted EPS from continuing operations (1) 1.80 1.42 1.65 2.34 Diluted EPS (1) 1.90 1.53 1.78 2.36 (1) EPS in each quarter is computed using the weighted-average number of shares outstanding during that quarter, while EPS for the full year is computed using the weighted-average number of shares outstanding during the year. Therefore, the sum of the four quarters’ EPS may not equal the full year computed EPS.

Financial Information of L-3 56

Financial Information of L-3 Communications and Its Subsidiaries (Tables)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Condensed Combining Statements of Equity	The table below presents information regarding the balances and changes in common stock, additional paid-in capital, treasury stock and retained earnings of L-3 Communications for each of the three years ended December 31, 2015. L-3 Additional Treasury Retained (Deficit) Accumulated Total Shares Par (in millions, except shares issued) Balance at December 31, 2012 100 $ — $ 5,314 $ — $ 687 $ (550) $ 5,451 Net income attributable to L-3 — — — — 751 — 751 Contributions from L-3 Holdings — — 339 — — — 339 Dividends to L-3 Holdings — — — — (1,001) — (1,001) Comprehensive income — — — — — 440 440 Other — — — — 1 — 1 Balance at December 31, 2013 100 $ — $ 5,653 $ — $ 438 $ (110) $ 5,981 Net income attributable to L-3 — — — — 664 — 664 Contributions from L-3 Holdings — — 146 — — — 146 Dividends to L-3 Holdings — — — — (1,032) — (1,032) Comprehensive loss — — — — — (474) (474) Balance at December 31, 2014 100 $ — $ 5,799 $ — $ 70 $ (584) $ 5,285 Net loss attributable to L-3 — — — — (240) — (240) Contributions from L-3 Holdings — — 253 — — — 253 Dividends to L-3 Holdings — — — — (953) — (953) Comprehensive income — — — — — 10 10 Balance at December 31, 2015 100 $ — $ 6,052 $ — $ (1,123) $ (574) $ 4,355
Condensed Combining Balance Sheets	The following condensed combining financial information presents the results of operations, financial position and cash flows of: (1) L-3 Holdings, excluding L-3 Communications and its consolidated subsidiaries (the “Parent”), (2) L-3 Communications, excluding its consolidated subsidiaries, (3) the Guarantor Subsidiaries, (4) the Non-Guarantor Subsidiaries and (5) the eliminations to arrive at the information for L-3 on a consolidated basis. L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Balance Sheets: At December 31, 2015: Current assets: Cash and cash equivalents $ — $ 137 $ — $ 165 $ (95) $ 207 Billed receivables, net — 278 297 171 — 746 Contracts in process — 872 958 251 — 2,081 Other current assets — 288 137 109 — 534 Assets of discontinued operations — — 664 — — 664 Total current assets — 1,575 2,056 696 (95) 4,232 Goodwill — 2,318 2,973 990 — 6,281 Other assets — 816 496 260 — 1,572 Investment in and amounts due from consolidated subsidiaries 4,355 5,609 3,739 111 (13,814) — Total assets $ 4,355 $ 10,318 $ 9,264 $ 2,057 $ (13,909) $ 12,085 Current portion of long-term debt $ — $ 499 $ — $ — $ — $ 499 Current liabilities — 911 899 445 (95) 2,160 Liabilities of discontinued operations — — 220 — — 220 Other long-term liabilities — 1,410 195 29 — 1,634 Long-term debt — 3,143 — — — 3,143 Total liabilities — 5,963 1,314 474 (95) 7,656 L-3 shareholders’ equity 4,355 4,355 7,950 1,583 (13,888) 4,355 Noncontrolling interests — — — — 74 74 Total equity 4,355 4,355 7,950 1,583 (13,814) 4,429 Total liabilities and equity $ 4,355 $ 10,318 $ 9,264 $ 2,057 $ (13,909) $ 12,085 L-3 (Parent) L-3 Guarantor Non- Eliminations Consolidated (in millions) At December 31, 2014: Current assets: Cash and cash equivalents $ — $ 361 $ 1 $ 142 $ (62) $ 442 Billed receivables, net — 320 281 202 — 803 Contracts in process — 862 1,009 277 — 2,148 Other current assets — 238 131 94 — 463 Assets held for sale — — 52 495 — 547 Assets of discontinued operations — — 1,262 — — 1,262 Total current assets — 1,781 2,736 1,210 (62) 5,665 Goodwill — 2,309 3,331 872 — 6,512 Other assets — 833 511 194 — 1,538 Investment in and amounts due from consolidated subsidiaries 5,285 6,747 3,196 — (15,228) — Total assets $ 5,285 $ 11,670 $ 9,774 $ 2,276 $ (15,290) $ 13,715 Current liabilities $ — $ 873 $ 904 $ 452 $ (62) $ 2,167 Liabilities held for sale — — 10 227 — 237 Liabilities of discontinued operations — — 230 — — 230 Amounts due to consolidated subsidiaries — — — 320 (320) — Other long-term liabilities — 1,573 178 31 — 1 ,782 Long-term debt — 3,939 — — — 3,939 Total liabilities — 6,385 1,322 1,030 (382) 8,355 L-3 shareholders’ equity 5,285 5,285 8,452 1,246 (14,983) 5,285 Noncontrolling interests — — — — 75 75 Total equity 5,285 5,285 8,452 1,246 (14,908) 5,360 Total liabilities and equity $ 5,285 $ 11,670 $ 9,774 $ 2,276 $ (15,290) $ 13,715
Condensed Combining Statements of Operations	L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Statements of Operations: For the year ended December 31, 2015: Total net sales $ — $ 3,580 $ 5,265 $ 1,935 $ (314) $ 10,466 Total cost of sales (46) (3,283) (4,906) (1,701) 360 (9,576) (Loss) gain related to business divestitures — (13) (31) 13 — (31) Impairment charge — — (364) (20) — (384) Operating (loss) income (46) 284 (36) 227 46 475 Interest expense — (167) (1) (1) — (169) Interest and other income (expense), net — 16 — 1 — 17 Debt retirement charge — (1) — — — (1) (Loss) income from continuing operations before income taxes (46) 132 (37) 227 46 322 Benefit (provision) for income taxes 4 (10) 3 (18) (4) (25) Equity in net income of consolidated subsidiaries (198) (362) — — 560 — Income from continuing operations (240) (240) (34) 209 602 297 Income from discontinued operations, net of income tax — — (522) — — (522) Net (loss) income (240) (240) (556) 209 602 (225) Net income attributable to noncontrolling interests — — — — (15) (15) Net (loss) income attributable to L-3 $ (240) $ (240) $ (556) $ 209 $ 587 $ (240) Comprehensive (loss) income attributable to L-3 $ (230) $ (230) $ (560) $ 98 $ 692 $ (230) For the year ended December 31, 2014: Total net sales $ — $ 3,586 $ 5,460 $ 2,218 $ (278) $ 10,986 Total cost of sales (50) (3,255) (5,017) (1,980) 328 (9,974) Operating (loss) income (50) 331 443 238 50 1,012 Interest expense (2) (156) (2) — 2 (158) Interest and other income (expense), net — 15 — 3 — 18 (Loss) income from continuing operations before income taxes (52) 190 441 241 52 872 Benefit (provision) for income taxes 14 (49) (115) (63) (14) (227) Equity in net income of consolidated subsidiaries 702 523 — — (1,225) — Income from continuing operations 664 664 326 178 (1,187) 645 Income from discontinued operations, net of income tax — — 32 — — 32 Net income 664 664 358 178 (1,187) 677 Net income attributable to noncontrolling interests — — — — (13) (13) Net income attributable to L-3 $ 664 $ 664 $ 358 $ 178 $ (1,200) $ 664 Comprehensive income attributable to L-3 $ 190 $ 190 $ 356 $ 47 $ (593) $ 190 For the year ended December 31, 2013: Total net sales $ — $ 3,874 $ 5,555 $ 2,362 $ (371) $ 11,420 Total cost of sales (56) (3,595) (4,971) (2,108) 427 (10,303) Operating (loss) income (56) 279 584 254 56 1,117 Interest expense (21) (156) — (1) 21 (157) Interest and other income, net — 15 — 5 — 20 (Loss) income from continuing operations before income taxes (77) 138 584 258 77 980 Benefit (provision) for income taxes 21 (38) (157) (69) (21) (264) Equity in net income of consolidated subsidiaries 807 651 — — (1,458) — Income from continuing operations 751 751 427 189 (1,402) 716 Income from discontinued operations, net of income tax — — 44 — — 44 Net income 751 751 471 189 (1,402) 760 Net income attributable to noncontrolling interests — — — — (9) (9) Net income attributable to L-3 $ 751 $ 751 $ 471 $ 189 $ (1,411) $ 751 Comprehensive income attributable to L-3 $ 1,191 $ 1,191 $469 $ 164 $ (1,824) $ 1,191
Condensed Combining Statements of Cash Flows	L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) Condensed Combining Statements of Cash Flows: For the year ended December 31, 2015: Operating activities: Net cash from operating activities from continuing operations $ 954 $ 589 $ 422 $ 216 $ (1,139) $ 1,042 Investing activities: Business acquisitions, net of cash acquired — (320) — — — (320) Proceeds from sale of business, net of closing date cash balances — 14 28 276 — 318 Investments in L-3 Communications (49) — — — 49 — Other investing activities — (84) (69) (37) — (190) Net cash used in investing activities from continuing operations (49) (390) (41) 239 49 (192) Financing activities: Repurchases of senior notes — (296) — — — (296) Common stock repurchased (740) — — — — (740) Dividends paid on L-3 Holdings’ common stock (214) — — — — (214) Dividends paid to L-3 Holdings — (954) — — 954 — Investments from L-3 Holdings — 49 — — (49) — Other financing activities 49 778 (434) (473) 152 72 Net cash used in financing activities from continuing operations (905) (423) (434) (473) 1,057 (1,178) Effect of foreign currency exchange rate changes on cash — — — (19) — (19) Net increase in cash and cash equivalents of discontinued operations — — 51 — — 51 Change in cash balance in assets held for sale — — 1 60 — 61 Net (decrease) increase in cash — (224) (1) 23 (33) (235) Cash and cash equivalents, beginning of the year — 361 1 142 (62) 442 Cash and cash equivalents, end of the year $ — $ 137 $ — $ 165 $ (95) $ 207 L-3 L-3 Guarantor Non- Eliminations Consolidated (in millions) For the year ended December 31, 2014: Operating activities: Net cash from operating activities from continuing operations $ 1,966 $ 450 $ 571 $ 143 $ (2,059) $ 1,071 Investing activities: Business acquisitions, net of cash acquired — (57) — — — (57) Investments in L-3 Communications (102) — — — 102 — Other investing activities — (58) (85) (21) — (164) Net cash used in investing activities from continuing operations (102) (115) (85) (21) 102 (221) Financing activities: Proceeds from sale of senior notes — 996 — — — 996 Redemption of CODES (935) — — — (935) Common stock repurchased (823) — — — — (823) Dividends paid on L-3 Holdings’ common stock (208) — — — — (208) Dividends paid to L-3 Holdings — (1,966) — — 1,966 — Investments from L-3 Holdings — 102 — — (102) — Other financing activities 102 636 (530) (164) 50 94 Net cash used in financing activities on continuing operations (1,864) (232) (530) (164) 1,914 (876) Effect of foreign currency exchange rate changes on cash — — — (17) — (17) Net increase in cash and cash equivalents of discontinued operations — — 46 — — 46 Change in cash balance in assets held for sale — — (1) (60) — (61) Net increase (decrease) in cash — 103 1 (119) (43) (58) Cash and cash equivalents, beginning of the year — 258 — 261 (19) 500 Cash and cash equivalents, end of the year $ — $ 361 $ 1 $ 142 $ (62) $ 442 For the year ended December 31, 2013: Operating activities: Net cash from operating activities from continuing operations $ 999 $ 383 $ 717 $ 237 $ (1,180) $ 1,156 Investing activities: Business acquisitions, net of cash acquired — (62) — — — (62) Investments in L-3 Communications (149) — — — 149 — Other investing activities — (89) (84) (21) — (194) Net cash used in investing activities from continuing operations (149) (151) (84) (21) 149 (256) Financing activities: Common stock repurchased (800) — — — — (800) Dividends paid on L-3 Holdings’ common stock (199) — — — — (199) Dividends paid to L-3 Holdings — (999) — — 999 — Investments from L-3 Holdings — 149 — — (149) — Other financing activities 149 630 (735) (195) 301 150 Net cash used in financing activities from continuing operations (850) (220) (735) (195) 1,151 (849) Effect of foreign currency exchange rate changes on cash — — — (2) — (2) Net increase in cash and cash equivalents of discontinued operations — — 102 — — 102 Net increase in cash — 12 — 19 120 151 Cash and cash equivalents, beginning of the year — 246 — 242 (139) 349 Cash and cash equivalents, end of the year $ — $ 258 $ — $ 261 $ (19) $ 500

Description of Business - Addit

Description of Business - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of reportable segments	3

Summary of Significant Accoun58

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Significant Accounting Policies [Line Items]
Percentage of sales accounted for under contract accounting standards		49.00%
Percentage of fixed-price type contracts		41.00%
Percentage of cost-plus type contracts		8.00%
Increase in operating income due to changes in contract estimates		$ 49	$ 72	$ 106
Percentage of increase in consolidated operating income due to changes in contract estimates		10.00%	7.00%	9.00%
Percentage of increase in segment operating income due to changes in contract estimates		6.00%
Period of performance for contracts accounted for under the percentage-of-completion method of accounting, minimum		1 year
Goodwill impairment charges	$ 455	$ 384	$ 0	$ 0
Debt issuance costs	$ 18	18	$ 27
NSS and Logistics Solutions [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill impairment charges		955
NSS and Logistics Solutions [Member] | Discontinued Operations [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill impairment charges		571
NSS and Logistics Solutions [Member] | Continuing Operations [Member]
Summary Of Significant Accounting Policies [Line Items]
Goodwill impairment charges		$ 384
Minimum [Member] | Buildings and Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful life		10 years
Minimum [Member] | Machinery, Equipment, Furniture and Fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful life		3 years
Maximum [Member] | Buildings and Improvements [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful life		40 years
Maximum [Member] | Machinery, Equipment, Furniture and Fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property, plant and equipment, estimated useful life		10 years

Summary of Significant Accoun59

Summary of Significant Accounting Policies - Changes in Company's Accrued Product Warranty Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Accrued product warranty costs:
Balance at January 1	$ 93	$ 99
Acquisitions during this period	1
Accruals for product warranties issued during the period	75	71
Changes to accruals for product warranties existing before January 1	2	1
Foreign currency translation adjustments	(2)	(2)
Settlements made during the period	(64)	(67)
Liabilities held for sale		(9)
Balance at December 31	$ 105	$ 93

Divestitures and Acquisitions -

Divestitures and Acquisitions - Additional Information (Detail) € in Millions, £ in Millions, $ in Millions

Feb. 01, 2016USD ($)

May. 29, 2015USD ($)

Dec. 31, 2015USD ($)

Sep. 25, 2015USD ($)

Jun. 26, 2015USD ($)

Mar. 27, 2015USD ($)

Dec. 31, 2015USD ($)

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

Jan. 22, 2016USD ($)

Oct. 13, 2015USD ($)

Jul. 27, 2015USD ($)

May. 29, 2015EUR (€)

May. 27, 2015USD ($)

May. 27, 2015GBP (£)

Apr. 24, 2015USD ($)

Mar. 27, 2015EUR (€)€ / $

Jan. 21, 2015USD ($)

Jun. 27, 2014USD ($)

Mar. 04, 2014USD ($)

Dec. 19, 2013USD ($)

Business Acquisition [Line Items]

Preliminary purchase price

$ 358

Gain (loss) related to business divestiture

(31)

Impairment loss of assets held for sale

$ 455

384

$ 0

$ 0

Amount of goodwill recognized

6,281

6,281

6,512

6,846

Subsequent Event [Member] | CACI International Inc [Member]

Business Acquisition [Line Items]

Preliminary purchase price

$ 561

Foreign Exchange Forward [Member]

Business Acquisition [Line Items]

Pre-tax gain (loss) on Derivatives

(18)

$ (8)

$ 1

MSI [Member]

Business Acquisition [Line Items]

Preliminary purchase price

318

Sale of business, base sale price

$ 318

€ 295

Estimated employee pension related liabilities | €

€ 60

Gain (loss) related to business divestiture

$ (4)

$ 4

(17)

Gain (loss) related to business divestiture after income taxes

8

(6)

Non-cash impairment charge

17

Gain on sale of assets

4

Impairment loss of assets held for sale

$ 17

Impairment loss of assets held for sale after income taxes

12

Unrealized loss related to business divestiture after income taxes

3

MSI [Member] | Foreign Currency Forward Contracts [Member]

Business Acquisition [Line Items]

Gain (loss) related to business divestiture

1

Gain (loss) related to business divestiture after income taxes

$ 1

Forward contract to sell the estimated Euro proceeds | €

€ 285

Forward contract exchange rate | € / $

1.0782

Unrealized pre-tax loss related to business divestiture

$ 5

MSI [Member] | Foreign Exchange Forward [Member]

Business Acquisition [Line Items]

Pre-tax gain (loss) on Derivatives

(4)

Broadcast Sports International, LLC [Member]

Business Acquisition [Line Items]

Preliminary purchase price

26

Sale of business, base sale price

$ 26

Gain (loss) related to business divestiture

(4)

Gain (loss) related to business divestiture after income taxes

(6)

Tinsley Product Line [Member]

Business Acquisition [Line Items]

Preliminary purchase price

4

Sale of business, base sale price

$ 4

Gain (loss) related to business divestiture

$ (8)

(8)

Gain (loss) related to business divestiture after income taxes

$ (6)

Klein [Member]

Business Acquisition [Line Items]

Preliminary purchase price

10

Sale of business, base sale price

10

10

Gain (loss) related to business divestiture

(2)

$ (2)

Gain (loss) related to business divestiture after income taxes

$ (2)

MITEQ, Inc. [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 41

Acquisition date

Jan. 21, 2015

Amount of goodwill recognized

11

Goodwill deductible for income tax purposes

$ 4

Data Tactics Corporation [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 57

Acquisition date

Mar. 4, 2014

Mustang Technology Group, L.P. [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 54

Amount of goodwill recognized

$ 41

Goodwill deductible for income tax purposes

$ 41

ForceX, Inc. [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 61

Acquisition date

Oct. 13, 2015

Amount of goodwill recognized

48

Goodwill deductible for income tax purposes

$ 47

CTC Aviation Group [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 236

£ 153

Acquisition date

May 27, 2015

Amount of goodwill recognized

$ 185

Advanced Technical Materials, Inc. [Member] | Subsequent Event [Member]

Business Acquisition [Line Items]

Aggregate purchase price of acquisition

$ 27

Divestitures and Acquisitions61

Divestitures and Acquisitions - Statement of Operations Data Classified as Discontinued Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
(Loss) income from discontinued operations, net of income taxes	$ (522)	$ 32	$ 44
NSS [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Product and service revenues	1,088	1,138	1,202
Operating (loss) income from discontinued operations	(523)	73	95
Interest expense allocated to discontinued operations	(20)	(20)	(20)
(Loss) income from discontinued operations before income taxes	(543)	53	75
Income tax benefit (expense)	21	(21)	(31)
(Loss) income from discontinued operations, net of income taxes	$ (522)	$ 32	$ 44

Divestitures and Acquisitions62

Divestitures and Acquisitions - Statement of Operations Data Classified as Discontinued Operations (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charges	$ 455		$ 384	$ 0	$ 0
NSS [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charges	117	$ 491	608
NSS [Member] | Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charges	$ 115	$ 456	571
Goodwill impairment charges, after income taxes			$ 537

Divestitures and Acquisitions63

Divestitures and Acquisitions - Schedule of Major Classes of Assets and Liabilities Included as Discontinued Operations/Held For Sale (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Assets
Current assets		$ 547
Liabilities
Current liabilities		237
Discontinued Operations, Held-for-sale [Member]
Assets
Current assets	$ 664	1,262	$ 1,213
Liabilities
Current liabilities	220	230
MSI [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Assets
Cash and cash equivalents		61
Billed receivables, net of allowances of $6		77
Contracts in process		70
Inventories		70
Other current assets		10
Current assets		288
Goodwill		231
Other assets		28
Total assets of discontinued operations/held for sale		547
Liabilities
Accounts payable, trade		31
Accrued employment costs		22
Accrued expenses		33
Advance payments and billings in excess of costs incurred		55
Other current liabilities		21
Current liabilities		162
Pension and postretirement benefits		56
Other liabilities		19
Total liabilities of discontinued operations/held for sale		237
NSS [Member] | Discontinued Operations, Held-for-sale [Member]
Assets
Current assets	201	198
Property, plant and equipment, net	25	27
Goodwill	390	989
Other assets	48	48
Total assets of discontinued operations/held for sale	664	1,262
Liabilities
Accounts payable, trade	48	36
Other current liabilities	78	75
Current liabilities	126	111
Long-term liabilities	94	119
Total liabilities of discontinued operations/held for sale	$ 220	$ 230

Divestitures and Acquisitions64

Divestitures and Acquisitions - Components of Loss of Business Divestitures, Related Sales Proceeds Received and Sales Included in Continuing Operations (Detail) - USD ($) $ in Millions	May. 29, 2015	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total, Loss Related to Business Divestiture					$ (31)
Total, Sale Proceeds Received					358
Total, Sales					209
MSI [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total, Loss Related to Business Divestiture	$ (4)			$ 4	(17)
Total, Sale Proceeds Received					318
Total, Sales					185
Broadcast Sports International, LLC [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total, Loss Related to Business Divestiture					(4)
Total, Sale Proceeds Received					26
Total, Sales					7
Tinsley Product Line [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total, Loss Related to Business Divestiture			$ (8)		(8)
Total, Sale Proceeds Received					4
Total, Sales					9
Klein [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Total, Loss Related to Business Divestiture		$ (2)			(2)
Total, Sale Proceeds Received					10
Total, Sales					$ 8

Divestitures and Acquisitions65

Divestitures and Acquisitions - Schedule of Major Classes of Assets and Liabilities Included as Discontinued Operations/Held For Sale (Parenthetical) (Detail) $ in Millions	Dec. 31, 2014USD ($)
MSI [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Billed receivables, allowances	$ 6

Divestitures and Acquisitions66

Divestitures and Acquisitions - Schedule of Net Sales and Income Before Income Taxes for MSI, BSI, Tinsley Product Line and Klein (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 209
MSI, BSI, Tinsley Product Line and Klein [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Net sales	$ 209	$ 596	$ 569
Income (loss) before income taxes		$ 27	$ (3)

Divestitures and Acquisitions67

Divestitures and Acquisitions - Schedule of Net Sales and Income before Income Taxes for L-3 ForceX, L-3 CTC and Miteq (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Business Acquisition [Line Items]
Net sales	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	$ 10,466	$ 10,986	$ 11,420
Income before income taxes									322	$ 872	$ 980
ForceX Inc L3 CTC Ltd L3 Miteq [Member]
Business Acquisition [Line Items]
Net sales									103
Income before income taxes									$ 5

Divestitures and Acquisitions68

Divestitures and Acquisitions - Unaudited Pro Forma Statements of Operations Data (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Business Combinations [Abstract]
Pro forma net sales	$ 10,523	$ 11,146
Pro forma income from continuing operations	302	657
Pro forma net (loss) income attributable to L-3	$ (235)	$ 676
Pro forma diluted earnings per share from continuing operations	$ 3.50	$ 7.34
Pro forma diluted (loss) earnings per share	$ (2.87)	$ 7.70

Contracts in Process - Componen

Contracts in Process - Components of Contracts in Process (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Components of contracts in process
Unbilled contract receivables, gross	$ 2,097	$ 2,149
Unliquidated progress payments	(869)	(887)
Unbilled contract receivables, net	1,228	1,262
Inventoried contract costs, gross	975	981
Unliquidated progress payments	(122)	(95)
Inventoried contract costs, net	853	886
Total contracts in process	$ 2,081	$ 2,148

Contracts in Process - Addition

Contracts in Process - Additional Information (Detail)	Dec. 31, 2015
Contractors [Abstract]
Percentage of unbilled contract receivables, net billed and collected within one year	92.00%
Percentage of incurred costs billed, minimum	75.00%
Percentage of incurred costs billed, maximum	80.00%

Contracts in Process - General

Contracts in Process - General and Administrative, Independent Research and Development and Bids and Proposal Costs (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Amounts included in inventoried contract costs at beginning of the year	$ 135	$ 133	$ 104
Contract costs incurred:
IRAD and B&P	280	266	279
Other G&A	812	805	817
Total	1,092	1,071	1,096
Amounts charged to cost of sales	(1,065)	(1,069)	(1,067)
Amounts included in inventoried contract costs at end of the year	$ 162	$ 135	$ 133

Contracts in Process - Selling,

Contracts in Process - Selling, General and Administrative Expenses and Research and Development Expenses (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Inventory Disclosure [Abstract]
Selling, general and administrative expenses	$ 259	$ 295	$ 310
Research and development expenses	56	67	76
Total	$ 315	$ 362	$ 386

Inventories - Inventories at Lo

Inventories - Inventories at Lower of Cost or Market (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Inventory Disclosure [Abstract]
Raw materials, components and sub-assemblies	$ 164	$ 127
Work in process	103	97
Finished goods	66	64
Total	$ 333	$ 288

Goodwill and Identifiable Int74

Goodwill and Identifiable Intangible Assets - Additional Information (Detail) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015USD ($)Employees	Sep. 30, 2015USD ($)	Dec. 31, 2015USD ($)Employees	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Goodwill [Line Items]
Approximate number of employees | Employees	38,000		38,000
Goodwill impairment charges	$ 455		$ 384	$ 0	$ 0
Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			338
Continuing Operations [Member] | Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			338
NSS [Member]
Goodwill [Line Items]
Goodwill impairment charges	117	$ 491	608
NSS [Member] | Continuing Operations [Member]
Goodwill [Line Items]
Goodwill impairment charges	9		37
NSS [Member] | Discontinued Operations [Member]
Goodwill [Line Items]
Goodwill impairment charges	115	$ 456	571
NSS and Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			955
NSS and Logistics Solutions [Member] | Continuing Operations [Member]
Goodwill [Line Items]
Goodwill impairment charges			384
NSS and Logistics Solutions [Member] | Discontinued Operations [Member]
Goodwill [Line Items]
Goodwill impairment charges			571
Aerospace Systems [Member]
Goodwill [Line Items]
Goodwill impairment charges			338
Aerospace Systems [Member] | Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges	$ 338		$ 338

Goodwill and Identifiable Int75

Goodwill and Identifiable Intangible Assets - Changes in Goodwill by Segment (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill			$ 6,570	$ 6,904
Accumulated impairment losses			(58)	(58)
Balance, Beginning			6,512	6,846
Business acquisitions			244	(3)
Business divestitures			(20)	(1)
Impairment charges	$ (455)		(384)	0	$ 0
Foreign currency translation adjustments			(99)	(99)
Assets held for sale				(231)
Goodwill	6,723		6,723	6,570	6,904
Accumulated impairment losses	(442)		(442)	(58)	(58)
Balance, Ending	6,281		6,281	6,512	6,846
NSS [Member]
Goodwill [Line Items]
Business retained from NSS divestiture			28
Impairment charges	(117)	$ (491)	(608)
Electronic Systems [Member]
Goodwill [Line Items]
Goodwill			3,816	4,128
Accumulated impairment losses			(43)	(43)
Balance, Beginning			3,773	4,085
Business acquisitions			233	(3)
Business divestitures			(20)	(1)
Impairment charges			(26)
Foreign currency translation adjustments			(61)	(77)
Assets held for sale				(231)
Goodwill	3,994		3,994	3,816	4,128
Accumulated impairment losses	(69)		(69)	(43)	(43)
Balance, Ending	3,925		3,925	3,773	4,085
Electronic Systems [Member] | NSS [Member]
Goodwill [Line Items]
Business retained from NSS divestiture			26
Aerospace Systems [Member]
Goodwill [Line Items]
Goodwill			$ 1,730	$ 1,751
Accumulated impairment losses
Balance, Beginning			$ 1,730	$ 1,751
Business acquisitions
Business divestitures
Impairment charges			$ (338)
Foreign currency translation adjustments			(39)	$ (21)
Assets held for sale
Goodwill	1,691		1,691	$ 1,730	$ 1,751
Accumulated impairment losses	(338)		(338)
Balance, Ending	1,353		$ 1,353	$ 1,730	$ 1,751
Aerospace Systems [Member] | NSS [Member]
Goodwill [Line Items]
Business retained from NSS divestiture
Communication Systems [Member]
Goodwill [Line Items]
Goodwill			$ 1,024	1,025
Accumulated impairment losses			(15)	(15)
Balance, Beginning			1,009	$ 1,010
Business acquisitions			$ 11
Business divestitures
Impairment charges			$ (20)
Foreign currency translation adjustments			1	$ (1)
Assets held for sale
Goodwill	1,038		1,038	$ 1,024	1,025
Accumulated impairment losses	(35)		(35)	(15)	(15)
Balance, Ending	$ 1,003		1,003	$ 1,009	$ 1,010
Communication Systems [Member] | NSS [Member]
Goodwill [Line Items]
Business retained from NSS divestiture			$ 2

Goodwill and Identifiable Int76

Goodwill and Identifiable Intangible Assets - Changes in Goodwill by Segment (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill impairment charges	$ 455		$ 384	$ 0	$ 0
NSS [Member]
Goodwill [Line Items]
Goodwill impairment charges	117	$ 491	608
NSS [Member] | Discontinued Operations [Member]
Goodwill [Line Items]
Goodwill impairment charges	$ 115	$ 456	$ 571

Goodwill and Identifiable Int77

Goodwill and Identifiable Intangible Assets - Schedule of Adjustments Related to Goodwill Impairment Charges (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill [Line Items]
Goodwill impairment charges	$ 455		$ 384	$ 0	$ 0
NSS [Member]
Goodwill [Line Items]
Goodwill impairment charges	117	$ 491	608
Re-Allocation of Goodwill for Business Retained National Security Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			9
NSS and Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			955
Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			338
Continuing Operations [Member] | NSS [Member]
Goodwill [Line Items]
Goodwill impairment charges	9		37
Continuing Operations [Member] | Re-Allocation of Goodwill for Business Retained National Security Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			9
Continuing Operations [Member] | NSS and Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			384
Continuing Operations [Member] | Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			338
Discontinued Operations [Member] | NSS [Member]
Goodwill [Line Items]
Goodwill impairment charges	$ 115	$ 456	571
Discontinued Operations [Member] | NSS and Logistics Solutions [Member]
Goodwill [Line Items]
Goodwill impairment charges			$ 571

Goodwill and Identifiable Int78

Goodwill and Identifiable Intangible Assets - Identifiable Intangible Assets (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	15 years
Gross Carrying Amount	$ 547	$ 508
Accumulated Amortization	348	313
Net Carrying Amount	$ 199	195
Customer Contractual Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	16 years
Gross Carrying Amount	$ 370	355
Accumulated Amortization	246	221
Net Carrying Amount	$ 124	134
Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	11 years
Gross Carrying Amount	$ 156	132
Accumulated Amortization	91	82
Net Carrying Amount	$ 65	50
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in years)	18 years
Gross Carrying Amount	$ 21	21
Accumulated Amortization	11	10
Net Carrying Amount	$ 10	$ 11

Goodwill and Identifiable Int79

Goodwill and Identifiable Intangible Assets - Amortization Expense (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 35	$ 39	$ 35

Goodwill and Identifiable Int80

Goodwill and Identifiable Intangible Assets - Estimated Amortization Expense (Detail) $ in Millions	Dec. 31, 2015USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Estimated amortization expense, 2016	$ 33
Estimated amortization expense, 2017	31
Estimated amortization expense, 2018	26
Estimated amortization expense, 2019	23
Estimated amortization expense, 2020	$ 20

Other Current Liabilities and81

Other Current Liabilities and Other Liabilities - Other Current Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Other Current Liabilities:
Accruals for pending and threatened litigation	$ 6	$ 36
Estimated costs in excess of estimated contract value to complete contracts in process in a loss position	82	75
Accrued product warranty costs	70	59
Accrued interest	45	46
Deferred revenues	32	30
Other	159	143
Total other current liabilities	$ 394	$ 389

Other Current Liabilities and82

Other Current Liabilities and Other Liabilities - Other Current Liabilities (Parenthetical) (Detail) $ in Millions	1 Months Ended	3 Months Ended
	Nov. 30, 2015$ / Product	Dec. 31, 2015USD ($)
Accrued Liabilities And Deferred Credits [Line Items]
Assumed average unit purchase price to estimate product returns reserve | $ / Product	500
Electronic Systems [Member]
Accrued Liabilities And Deferred Credits [Line Items]
Reduction to net sales | $		$ 20

Other Current Liabilities and83

Other Current Liabilities and Other Liabilities - Other Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Other Liabilities:
Non-current income taxes payable	$ 161	$ 185
Deferred compensation	45	41
Accrued workers' compensation	38	38
Accrued product warranty costs	35	34
Notes payable and capital lease obligations	10	1
Other	79	61
Total other liabilities	$ 368	$ 360

Property, Plant and Equipment -

Property, Plant and Equipment - Property, Plant and Equipment (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Land	$ 60	$ 62
Buildings and improvements	431	420
Machinery, equipment, furniture and fixtures	1,736	1,670
Leasehold improvements	343	309
Gross property, plant and equipment	2,570	2,461
Accumulated depreciation and amortization	(1,473)	(1,400)
Property, plant and equipment, net	$ 1,097	$ 1,061

Debt - Components of Debt and R

Debt - Components of Debt and Reconciliation to Carrying Amount of Current and Long-Term Debt (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Carrying amount of long-term debt	$ 3,642	$ 3,939
Long-term debt, current and noncurrent
Current portion of long-term debt	(499)
Carrying amount of long-term debt, excluding current portion	3,143	3,939
Carrying amount of long-term debt	$ 3,642	$ 3,939
L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Borrowings under Amended and Restated Revolving Credit Facility
3.95% Senior Notes due 2016	$ 500	$ 500
1.50% Senior Notes due 2017	350	350
5.20% Senior Notes due 2019	1,000	1,000
4.75% Senior Notes due 2020	800	800
4.95% Senior Notes due 2021	650	650
3.95% Senior Notes due 2024	350	650
Subtotal	3,650	3,950
Long-term debt, current and noncurrent
Current portion of long-term debt	(499)
Carrying amount of long-term debt, excluding current portion	3,143	3,939
L-3 Communications Holdings, Inc. [Member]
Debt Instrument [Line Items]
Principal amount of long-term debt	3,650	3,950
Unamortized discounts	(8)	(11)
Carrying amount of long-term debt	3,642	3,939
Long-term debt, current and noncurrent
Current portion of long-term debt	(499)
Carrying amount of long-term debt, excluding current portion	3,143	3,939
Carrying amount of long-term debt	$ 3,642	$ 3,939

Debt - Components of Debt and86

Debt - Components of Debt and Reconciliation to Carrying Amount of Current and Long-Term Debt (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Debt Instrument [Line Items]
Repayments under the Credit Facility			$ 1,194	$ 1,367	$ 1,893
Proceeds under the Credit Facility			1,194	1,367	$ 1,893
Available borrowings under Credit Facility	$ 1,000	$ 1,000	1,000	1,000
L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Repayments under the Credit Facility			1,194
Proceeds under the Credit Facility			1,194
Available borrowings under Credit Facility	$ 1,000	$ 1,000	$ 1,000	$ 1,000
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2016 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	3.95%	3.95%	3.95%	3.95%
Debt instrument maturity period	2,016	2,016
L-3 Communications Corporation [Member] | 1.50% Senior Notes due 2017 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	1.50%	1.50%	1.50%	1.50%
Debt instrument maturity period	2,017	2,017
L-3 Communications Corporation [Member] | 5.20% Senior Notes due 2019 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	5.20%	5.20%	5.20%	5.20%
Debt instrument maturity period	2,019	2,019
L-3 Communications Corporation [Member] | 4.75% Senior Notes due 2020 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	4.75%	4.75%	4.75%	4.75%
Debt instrument maturity period	2,020	2,020
L-3 Communications Corporation [Member] | 4.95% Senior Notes due 2021 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	4.95%	4.95%	4.95%	4.95%
Debt instrument maturity period	2,021	2,021
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	3.95%	3.95%	3.95%	3.95%
Debt instrument maturity period	2,024	2,024

Debt - Additional Information (

Debt - Additional Information (Detail) - USD ($)	Dec. 22, 2015	May. 13, 2014	Feb. 03, 2012	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 18, 2015	Dec. 07, 2015	Jul. 29, 2005
Debt Instrument [Line Items]
Uncommitted incremental revolving facilities and additional term loan facilities			$ 500,000,000
Base rate above the latest federal funds rate			0.50%
Base rate above a Eurodollar Rate			1.00%
Repurchases of senior notes				$ 296,000,000
Debt retirement charge				$ (1,000,000)
Conversion of converted securities					$ 161,000,000
Maximum consolidated senior leverage ratio under revolving credit facility covenants				400.00%
Minimum consolidated interest coverage ratio under revolving credit facility covenants				300.00%
Maximum consolidated interest coverage ratio under revolving credit facility covenants				350.00%
Minimum aggregate amount of indebtedness, swap contracts or guarantees to trigger cross default provisions				$ 50,000,000
Maximum days to cure defaults triggering cross default provisions				10 days
Minimum aggregate amount of senior notes accelerated to trigger cross default provisions				$ 100,000,000
L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Repurchases of senior notes				296,000,000
Debt retirement charge				$ (1,000,000)
Ownership percentage				100.00%
L-3 Communications Holdings, Inc. [Member]
Debt Instrument [Line Items]
Interest expense recognized					$ 2,000,000	$ 21,000,000
3.95% Notes due 2024, 1.50% Notes due 2017 and 3.95% Notes due 2016 [Member]
Debt Instrument [Line Items]
Debt instrument, early tender offering date				Dec. 18, 2015
3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Redemption price for CODES							$ 986.57
Principal amount of CODES							$ 1,000
Repurchases of senior notes	$ 296,000,000
Debt retirement charge				$ 1,000,000
3.95% Senior Notes due 2024 [Member] | L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Principal amount of CODES				$ 650,000,000
Interest rate on Senior Notes				3.95%	3.95%
Redemption date				May 28, 2024
CODES Due 2035 [Member]
Debt Instrument [Line Items]
Redemption price for CODES		$ 1,000
Principal amount of CODES		1,000
Sale of 3% Convertible Contingent Debt Securities by L-3 Holdings									$ 700,000,000
Interest rate on Senior Notes				3.00%
Conversion of converted securities		935,000,000
Redemption date				Jun. 2, 2014
Excess of conversion value over fair value of the debt component		$ 161,000,000
Minimum [Member]
Debt Instrument [Line Items]
Applicable spread on base rate option			0.25%
Applicable spread on Eurodollar Rate option			1.25%
Commitment fees calculated on the daily amounts of the available unused commitments			0.15%
Letter of credit fees for performance and commercial letters of credit			0.675%
Letter of credit fees for financial letters of credit			1.25%
Minimum [Member] | 3.95% Senior Notes due 2024 [Member] | L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Redemption date				Feb. 28, 2024
Maximum [Member]
Debt Instrument [Line Items]
Applicable spread on base rate option			1.00%
Applicable spread on Eurodollar Rate option			2.00%
Commitment fees calculated on the daily amounts of the available unused commitments			0.325%
Letter of credit fees for performance and commercial letters of credit			1.20%
Letter of credit fees for financial letters of credit			2.00%
Maximum [Member] | 3.95% Notes due 2024, 1.50% Notes due 2017 and 3.95% Notes due 2016 [Member]
Debt Instrument [Line Items]
Debt instrument cash tender offer aggregate principal amount								$ 300,000,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Total aggregate borrowings under revolving credit facility			$ 1,000,000,000
Revolving credit facility expiration date				Feb. 3, 2017

Debt - Information Regarding Ou

Debt - Information Regarding Outstanding Senior Subordinated Notes (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 18, 2015
Debt Instrument [Line Items]
Net Cash Proceeds		$ 996,000,000
3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Amount Issued			$ 1,000
L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Net Cash Proceeds		$ 996,000,000
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2016 [Member]
Debt Instrument [Line Items]
Date of Issuance	Nov. 22, 2011
Amount Issued	$ 500,000,000
Discount	4,000,000
Net Cash Proceeds	$ 491,000,000
Effective Interest Rate	4.11%
Redemption at Treasury Rate	0.50%
L-3 Communications Corporation [Member] | 1.50% Senior Notes due 2017 [Member]
Debt Instrument [Line Items]
Date of Issuance	May 28, 2014
Amount Issued	$ 350,000,000
Discount	1,000,000
Net Cash Proceeds	$ 347,000,000
Effective Interest Rate	1.55%
Redemption at Treasury Rate	0.10%
L-3 Communications Corporation [Member] | 5.20% Senior Notes due 2019 [Member]
Debt Instrument [Line Items]
Date of Issuance	Oct. 2, 2009
Amount Issued	$ 1,000,000,000
Discount	4,000,000
Net Cash Proceeds	$ 987,000,000
Effective Interest Rate	5.25%
Redemption at Treasury Rate	0.30%
L-3 Communications Corporation [Member] | 4.75% Senior Notes due 2020 [Member]
Debt Instrument [Line Items]
Date of Issuance	May 21, 2010
Amount Issued	$ 800,000,000
Discount	3,000,000
Net Cash Proceeds	$ 790,000,000
Effective Interest Rate	4.79%
Redemption at Treasury Rate	0.25%
L-3 Communications Corporation [Member] | 4.95% Senior Notes due 2021 [Member]
Debt Instrument [Line Items]
Date of Issuance	Feb. 7, 2011
Amount Issued	$ 650,000,000
Discount	4,000,000
Net Cash Proceeds	$ 639,000,000
Effective Interest Rate	5.02%
Redemption at Treasury Rate	0.25%
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Date of Issuance	May 28, 2014
Amount Issued	$ 650,000,000
Discount	3,000,000
Net Cash Proceeds	$ 641,000,000
Effective Interest Rate	4.02%
Redemption at Treasury Rate	0.20%

Debt - Information Regarding 89

Debt - Information Regarding Outstanding Senior Subordinated Notes (Parenthetical) (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Net cash proceeds from senior unsecured notes	$ 988
L-3 Communications Corporation [Member]
Debt Instrument [Line Items]
Redemption price as percentage of principal amount	101.00%
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2016 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	3.95%	3.95%
Senior Notes due	Nov. 15, 2016
L-3 Communications Corporation [Member] | 1.50% Senior Notes due 2017 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	1.50%	1.50%
Senior Notes due	May 28, 2017
L-3 Communications Corporation [Member] | 5.20% Senior Notes due 2019 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	5.20%	5.20%
Senior Notes due	Oct. 15, 2019
L-3 Communications Corporation [Member] | 4.75% Senior Notes due 2020 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	4.75%	4.75%
Senior Notes due	Jul. 15, 2020
L-3 Communications Corporation [Member] | 4.95% Senior Notes due 2021 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	4.95%	4.95%
Senior Notes due	Feb. 15, 2021
L-3 Communications Corporation [Member] | 3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Interest rate on Senior Notes	3.95%	3.95%
Senior Notes due	May 28, 2024
L-3 Communications Corporation [Member] | Minimum [Member]
Debt Instrument [Line Items]
Redemption price as percentage of principal amount	100.00%
L-3 Communications Corporation [Member] | Minimum [Member] | 3.95% Senior Notes due 2024 [Member]
Debt Instrument [Line Items]
Senior Notes due	Feb. 28, 2024

Accumulated Other Comprehensi90

Accumulated Other Comprehensive (Loss) Income (AOCI) - Summary of Amounts Reclassified from AOCI into Net Income (Detail) - USD ($) $ in Millions	May. 29, 2015	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Beginning Balance					$ (584)				$ (110)	$ (584)	$ (110)	$ (550)
Other comprehensive (loss) income before reclassifications, net of tax										(95)	(490)	388
Amounts reclassified from AOCI, net of tax										105	16	52
Total other comprehensive income (loss)										10	(474)	440
Ending Balance		$ (574)				$ (584)				(574)	$ (584)	$ (110)
Loss related to business divestitures										(31)
Cost of sales-products										(6,007)	$ (6,161)	$ (6,366)
Income from continuing operations before income taxes										322	872	980
Provision for income taxes										(25)	(227)	(264)
Income from continuing operations		(56)	$ 128	$ 120	105	205	$ 146	$ 131	163	297	645	716
MSI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loss related to business divestitures	$ (4)			$ 4						(17)
Amount Reclassified from AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income from continuing operations										(105)	(16)	(52)
Foreign Currency Translation Adjustment [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Beginning Balance					19				142	19	142	167
Other comprehensive (loss) income before reclassifications, net of tax										(161)	$ (123)	$ (25)
Amounts reclassified from AOCI, net of tax										41
Total other comprehensive income (loss)										(120)	$ (123)	$ (25)
Ending Balance		(101)				19				(101)	19	142
Foreign Currency Translation Adjustment [Member] | Amount Reclassified from AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income from continuing operations before income taxes										(41)
Income from continuing operations										(41)
Foreign Currency Translation Adjustment [Member] | Amount Reclassified from AOCI [Member] | MSI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loss related to business divestitures										(41)
Unrealized Gains (Losses) on Hedging Instruments [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Beginning Balance					(5)				1	(5)	1	3
Other comprehensive (loss) income before reclassifications, net of tax										(15)	(13)	(1)
Amounts reclassified from AOCI, net of tax										12	7	(1)
Total other comprehensive income (loss)										(3)	(6)	(2)
Ending Balance		(8)				(5)				(8)	(5)	1
Unrealized Gains (Losses) on Hedging Instruments [Member] | Amount Reclassified from AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Income from continuing operations before income taxes										(18)	(8)	1
Provision for income taxes										6	1
Income from continuing operations										(12)	(7)	1
Unrealized Gains (Losses) on Hedging Instruments [Member] | Amount Reclassified from AOCI [Member] | MSI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loss related to business divestitures										(2)
Unrealized Gains (Losses) on Hedging Instruments [Member] | Amount Reclassified from AOCI [Member] | Other [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Cost of sales-products										(16)	(8)	1
Unrecognized (Losses) Gains and Prior Service Cost, Net [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Beginning Balance					$ (598)				$ (253)	(598)	(253)	(720)
Other comprehensive (loss) income before reclassifications, net of tax										81	(354)	414
Amounts reclassified from AOCI, net of tax										52	9	53
Total other comprehensive income (loss)										133	(345)	467
Ending Balance		$ (465)				$ (598)				(465)	(598)	(253)
Amortization of Defined Benefit Pension Items [Member] | Amount Reclassified from AOCI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Net loss										(67)	(15)	(83)
Income from continuing operations before income taxes										(81)	(15)	(83)
Provision for income taxes										29	6	30
Income from continuing operations										(52)	$ (9)	$ (53)
Amortization of Defined Benefit Pension Items [Member] | Amount Reclassified from AOCI [Member] | MSI [Member]
Reclassification Adjustment out of Accumulated Other Comprehensive Income [Line Items]
Loss related to business divestitures										$ (14)

Equity - Additional Information

Equity - Additional Information (Detail) - USD ($)	2 Months Ended	12 Months Ended
	Feb. 19, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 04, 2014	Feb. 05, 2013
Class of Stock [Line Items]
Aggregate amount of repurchased shares		$ 740,000,000	$ 823,000,000	$ 800,000,000
Treasury Stock [Member]
Class of Stock [Line Items]
Aggregate amount of repurchased shares		$ 740,000,000	$ 823,000,000	$ 800,000,000
Share Repurchase Program February 5, 2013 [Member]
Class of Stock [Line Items]
Amount of shares authorized to be repurchased						$ 1,500,000,000
Average price per share of repurchased shares		$ 116.13
Aggregate amount of repurchased shares		$ 740,000,000
Share Repurchase Program February 5, 2013 [Member] | Treasury Stock [Member]
Class of Stock [Line Items]
Number of common shares repurchased		6,400,000
Share Repurchase Program December 4, 2014 [Member]
Class of Stock [Line Items]
Amount of shares authorized to be repurchased					$ 1,500,000,000
Remaining authorized amount of share repurchase programs		$ 806,000,000
Share Repurchase Program December 4, 2014 [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Average price per share of repurchased shares	$ 114.60
Aggregate amount of repurchased shares	$ 130,000,000
Remaining authorized amount of share repurchase programs	$ 676,000,000
Share Repurchase Program December 4, 2014 [Member] | Treasury Stock [Member] | Subsequent Event [Member]
Class of Stock [Line Items]
Number of common shares repurchased	1,133,885

Fair Value Measurements - Compa

Fair Value Measurements - Company's Assets and Liabilities at Fair Value on Recurring Basis (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Level 1 [Member]
Assets
Cash equivalents	$ 187	$ 416
Derivatives (foreign currency forward contracts)
Total assets	$ 187	$ 416
Liabilities
Derivatives (foreign currency forward contracts)
Level 2 [Member]
Assets
Cash equivalents
Derivatives (foreign currency forward contracts)	$ 2	$ 5
Total assets	2	5
Liabilities
Derivatives (foreign currency forward contracts)	$ 16	$ 11
Level 3 [Member]
Assets
Cash equivalents
Derivatives (foreign currency forward contracts)
Total assets
Liabilities
Derivatives (foreign currency forward contracts)

Financial Instruments - Carryin

Financial Instruments - Carrying Amounts and Estimated Fair Values of Company's Long-Term Debt and Foreign Currency Forward Contracts (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Senior Notes, Carrying Amount	$ 3,642	$ 3,939
Senior Notes, Estimated Fair Value	3,754	4,178
Estimated Fair Value [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign currency forward contracts	(14)	(6)
Carrying Amount [Member]
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Foreign currency forward contracts	$ (14)	$ (6)

Derivative Financial Instrume94

Derivative Financial Instruments - Notional Amounts of Company's Outstanding Foreign Currency Forward Contracts by Currency (Detail)	Dec. 31, 2015USD ($)
Derivative [Line Items]
Notional amount of foreign currency forward contracts	$ 265,000,000
Canadian Dollar [Member]
Derivative [Line Items]
Notional amount of foreign currency forward contracts	112,000,000
U.S. Dollar [Member]
Derivative [Line Items]
Notional amount of foreign currency forward contracts	86,000,000
Euro [Member]
Derivative [Line Items]
Notional amount of foreign currency forward contracts	37,000,000
British Pound [Member]
Derivative [Line Items]
Notional amount of foreign currency forward contracts	$ 30,000,000

Derivative Financial Instrume95

Derivative Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Derivative [Line Items]
Estimated net amount of existing (losses) expected to be reclassified into income within the next 12 months	$ 12
Foreign Exchange Forward [Member]
Derivative [Line Items]
Pre-tax gain (loss) on Derivatives	$ (18)	$ (8)	$ 1
Foreign Currency Forward Contracts [Member]
Derivative [Line Items]
Foreign currency forward contracts, maturity year	2,020

Derivative Financial Instrume96

Derivative Financial Instruments - Location of Company's Derivative Instruments Recorded at Fair Value on the Consolidated Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, liabilities	$ 15	$ 10
Other Current Liabilities [Member] | Foreign Currency Forward Contracts [Member] | Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, liabilities	15	10
Other Liabilities [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, liabilities	1	1
Other Liabilities [Member] | Foreign Currency Forward Contracts [Member] | Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, liabilities	1	1
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, assets	1	4
Other Current Assets [Member] | Foreign Currency Forward Contracts [Member] | Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, assets	1	4
Other Assets [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, assets	1	1
Other Assets [Member] | Foreign Currency Forward Contracts [Member] | Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Total derivative instruments, assets	$ 1	$ 1

Derivative Financial Instrume97

Derivative Financial Instruments - Location of Company's Derivative Instruments Recorded at Fair Value on the Consolidated Balance Sheets (Parenthetical) (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Other Current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities held for sale	$ 15	$ 10
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Derivative assets held for sale	$ 1	4
Designated as Hedging Instruments [Member] | Other Current Liabilities [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Derivatives, Fair Value [Line Items]
Derivative liabilities held for sale		2
Designated as Hedging Instruments [Member] | Other Current Assets [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Derivatives, Fair Value [Line Items]
Derivative assets held for sale		$ 2

L-3 Holdings' Earnings (Loss) P

L-3 Holdings' Earnings (Loss) Per Common Share - Reconciliation of Basic and Diluted Earnings per Share (EPS) (Detail) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Reconciliation of net (loss) income:
Net (loss) income	$ (162)	$ (296)	$ 124	$ 109	$ 207	$ 157	$ 141	$ 172	$ (225)	$ 677	$ 760
Net income from continuing operations attributable to noncontrolling interests									(15)	(13)	(9)
Net (loss) income attributable to L-3 Holdings common shareholders	$ (166)	$ (299)	$ 120	$ 105	$ 203	$ 154	$ 137	$ 170	(240)	664	751
Earnings (loss) attributable to L-3 Holdings' common shareholders:
Continuing operations									282	632	707
Discontinued operations, net of income tax									(522)	32	44
Net (loss) income attributable to L-3 Holdings common shareholders									$ (240)	$ 664	$ 751
Basic:
Weighted average common shares outstanding									80.7	85.4	89.4
Basic (loss) earnings per share:
Continuing operations	$ (0.76)	$ 1.56	$ 1.41	$ 1.23	$ 2.38	$ 1.68	$ 1.47	$ 1.87	$ 3.49	$ 7.40	$ 7.91
Discontinued operations, net of income tax									(6.46)	0.38	0.49
Net (loss) income	(2.11)	(3.74)	1.46	1.28	2.41	1.81	1.59	1.97	$ (2.97)	$ 7.78	$ 8.40
Common and potential common shares:
Weighted average common shares outstanding									80.7	85.4	89.4
Assumed purchase of common shares for treasury									(2.7)	(3.1)	(4.5)
Assumed conversion of the CODES										0.8	0.2
Common and potential common shares									81.9	87.8	91.1
Diluted (loss) earnings per share:
Continuing operations	(0.76)	1.54	1.39	1.20	2.34	1.65	1.42	1.80	$ 3.44	$ 7.20	$ 7.76
Discontinued operations, net of income tax									(6.37)	0.36	0.48
Net (loss) income	$ (2.11)	$ (3.68)	$ 1.44	$ 1.25	$ 2.36	$ 1.78	$ 1.53	$ 1.90	$ (2.93)	$ 7.56	$ 8.24
Stock Options [Member]
Common and potential common shares:
Common and potential common shares									2.4	3	3.9
Unvested Restricted Stock Awards [Member]
Common and potential common shares:
Common and potential common shares									1.3	1.6	1.8
Performance Unit Awards [Member]
Common and potential common shares:
Common and potential common shares									0.1	0.1	0.1
Employee Stock Purchase Plan Contributions [Member]
Common and potential common shares:
Common and potential common shares									0.1		0.2

L-3 Holdings' Earnings (Loss)99

L-3 Holdings' Earnings (Loss) Per Common Share - Reconciliation of Basic and Diluted Earnings per Share (EPS) (Parenthetical) (Detail) - CODES Due 2035 [Member] - $ / shares	12 Months Ended
	Dec. 31, 2015	Jun. 18, 2014	Dec. 31, 2013
Subsidiary, Sale of Stock [Line Items]
Conversion price of L-3 Holdings' CODES		$ 88.71	$ 90.24
Debt instruments, retired date	Jun. 20, 2014

L-3 Holdings' Earnings (Loss100

L-3 Holdings' Earnings (Loss) Per Common Share - Additional Information (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Earnings Per Share [Abstract]
Shares excluded from computation of diluted earnings per share	0.6	0.5	0.9

Income Taxes - Income from Cont

Income Taxes - Income from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Domestic	$ 192	$ 707	$ 783
Foreign	130	165	197
Income from continuing operations before income taxes	$ 322	$ 872	$ 980

Income Taxes - Components of Cu

Income Taxes - Components of Current and Deferred Portions of Provision for Income Taxes on Continuing Operations (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Current income tax provision:
Federal	$ 60	$ 78	$ 159
State and local	5	1	29
Foreign	26	35	39
Subtotal	91	114	227
Deferred income tax provision/(benefit):
Federal	(67)	101	31
State and local	(1)	11	(1)
Foreign	2	1	7
Subtotal	(66)	113	37
Total provision for income taxes	$ 25	$ 227	$ 264

Income Taxes - Reconciliation o

Income Taxes - Reconciliation of Statutory Federal Income Tax Rate to Effective Income Tax Rate on Continuing Operations (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	35.00%	35.00%	35.00%
State and local income taxes, net of federal income tax benefit	2.00%	2.10%	1.90%
Foreign income taxes	(14.20%)	(3.60%)	(1.80%)
Manufacturing benefits	(3.70%)	(1.70%)	(1.90%)
Research and experimentation and other tax credits	(12.90%)	(4.30%)	(3.80%)
Resolution of tax contingencies	(2.80%)	(1.00%)	(1.10%)
Tax deductible dividends	(2.30%)	(0.80%)	(0.30%)
Goodwill Impairment	6.60%
Other, net	0.10%	0.30%	(1.10%)
Effective income tax rate on continuing operations	7.80%	26.00%	26.90%

Income Taxes - Reconciliatio104

Income Taxes - Reconciliation of Statutory Federal Income Tax Rate to Effective Income Tax Rate on Continuing Operations (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Non-cash goodwill impairment charges	$ 455	$ 384	$ 0	$ 0
Deferred tax benefit		$ (66)	$ 113	$ 37
Effective income tax rate excluding goodwill impairment charge and related income tax benefit		20.50%

Income Taxes - Components of Ne

Income Taxes - Components of Net Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Inventoried costs	$ 56	$ 87
Compensation and benefits	147	143
Pension and postretirement benefits	354	402
Loss carryforwards	12	15
Tax credit carryforwards	6	10
Other	79	80
Gross deferred tax assets	654	737
Less: valuation allowance	(9)	(9)
Net deferred tax assets	645	728
Deferred tax liabilities:
Goodwill and other intangible assets	(675)	(728)
Income recognition on contracts in process	(36)	(39)
Property, plant and equipment	(94)	(93)
Other	(56)	(88)
Gross deferred tax liabilities	(861)	(948)
Total net deferred tax liabilities	$ (216)	$ (220)

Income Taxes - Classification o

Income Taxes - Classification of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Non-current deferred tax assets	$ 3	$ 15
Non-current deferred tax liabilities	(219)	(235)
Total net deferred tax liabilities	$ (216)	$ (220)

Income Taxes - Summary of Loss

Income Taxes - Summary of Loss and Tax Credit Carryforwards (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Capital loss carryforwards, Tax Effected	$ 12	$ 15
Capital loss carryforwards, Valuation Allowance, Tax Effected	9	9
Total loss carryforwards, Tax Effected	12
Tax credit carryforwards, Tax Effected	6	$ 10
Tax credit carryforwards, Valuation Allowances Tax Effected	3
Net capital gains from business divestitures	(31)
Federal [Member]
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Net operating loss carryforwards, Gross	11
Capital loss carryforwards, Tax Effected	4
Capital loss carryforwards, Valuation Allowance, Gross	5
Capital loss carryforwards, Valuation Allowance, Tax Effected	$ 2
Net operating loss carryforwards, Expiration Period, Start	2,026
Net operating loss carryforwards, Expiration Period, End	2,034
Foreign [Member]
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Net operating loss carryforwards, Gross	$ 16
Capital loss carryforwards, Tax Effected	4
Capital loss carryforwards, Valuation Allowance, Gross	4
Capital loss carryforwards, Valuation Allowance, Tax Effected	1
Tax credit carryforwards, Gross	1
Tax credit carryforwards, Tax Effected	1
State [Member]
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Net operating loss carryforwards, Gross	118
Capital loss carryforwards, Tax Effected	2
Capital loss carryforwards, Valuation Allowance, Gross	50
Capital loss carryforwards, Valuation Allowance, Tax Effected	$ 1
Net operating loss carryforwards, Expiration Period, Start	2,017
Net operating loss carryforwards, Expiration Period, End	2,035
Tax credit carryforwards, Gross	$ 7
Tax credit carryforwards, Tax Effected	5
Tax credit carryforwards, Valuation Allowances Gross	5
Tax credit carryforwards, Valuation Allowances Tax Effected	$ 3
Tax credit carryforwards, Expiration Periods, Start	2,017
Tax credit carryforwards, Expiration Periods, End	2,035
Capital Loss Carryforwards [Member]
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Net operating loss carryforwards, Gross	$ 5
Capital loss carryforwards, Tax Effected	2
Capital loss carryforwards, Valuation Allowance, Gross	5
Capital loss carryforwards, Valuation Allowance, Tax Effected	$ 2
Net operating loss carryforwards, Expiration Period, Start	2,016
Net operating loss carryforwards, Expiration Period, End	2,017
Net capital gains from business divestitures	$ 9

Income Taxes - Summary of Lo108

Income Taxes - Summary of Loss and Tax Credit Carryforwards (Parenthetical) (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Capital Loss Carryforwards [Member]
Summary Of Losses And Tax Credit Carryforwards [Line Items]
Reduction in valuation allowance for capital loss carryforwards	$ 3

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 140	$ 169	$ 155	$ 127
Unrecognized tax benefits that would reduce the effective income tax rate	93
Anticipated decrease in unrecognized tax benefits over the next 12 months	8
Reversal of previously accrued income tax expense, including interest and penalties	9
Change in previously accrued income tax expenses related to tax returns		8	$ 10
Accrued potential interest included within current and non-current income taxes payable	18	15
Accrued potential interest included within current and non-current income taxes payable after income taxes	11	9
Potential penalties	9	9
Expense for interest related items included in income taxes expenses	2	$ 2
Undistributed earnings of non-U.S. Companies	661
Deferred taxes for the repatriation of earnings from certain subsidiaries	$ 17

Income Taxes - Reconciliatio110

Income Taxes - Reconciliation of Change in Unrecognized Income Tax Benefits, Excluding Interest and Penalties (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Balance at January 1	$ 169	$ 155	$ 127
Additions for tax positions related to the current year	14	20	17
Additions for tax positions related to prior years	2	12	38
Reductions for tax positions related to prior years	(37)	(11)	$ (7)
Reductions for tax positions related to settlements with taxing authorities	(1)	(1)
Reduction for tax positions related to prior years as a result of a lapse of statute of limitations	(7)	(6)	$ (20)
Balance at December 31	$ 140	$ 169	$ 155

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	1 Months Ended		12 Months Ended
	Jan. 31, 2016	Jul. 31, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares of L-3 Holdings common stock available to be awarded			3.69	2.60
Weighted average grant date fair value			$ 128.59
Total performance units earned			32,911
Employee discount on the purchase of common stock			5.00%
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expiration period of stock options granted from date of grant			10 years
Vesting period			3 years
Weighted average grant date fair value of stock options			$ 19.76	$ 20.02	$ 12.09
Intrinsic value of stock options exercised			$ 35,000,000	$ 43,000,000	$ 32,000,000
Unrecognized compensation costs related to equity awards after income taxes			11,000,000
Unrecognized compensation costs related to stock awards			$ 7,000,000
Weighted average remaining period for recognition of unrecognized costs related to equity awards			1 year 2 months 12 days
Actual income tax benefit realized related to compensation deductions arising from the exercise of stock options			$ 13,000,000	$ 14,000,000	$ 10,000,000
Unvested Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			3 years
Unrecognized compensation costs related to equity awards after income taxes			$ 24,000,000
Unrecognized compensation costs related to stock awards			$ 38,000,000
Weighted average remaining period for recognition of unrecognized costs related to equity awards			1 year 1 month 6 days
Weighted average grant date fair value			$ 128.59	$ 113.58	$ 77.12
Length of service after grant date			1 year
Age of retirement eligible employees			65 years
Length of service for retirement eligible employees, minimum			At least five years
Fair value of restricted stock unit awards vested			$ 82,000,000	$ 66,000,000	$ 37,000,000
Unvested Restricted Stock Awards [Member] | Directors [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period			1 year
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation costs related to equity awards after income taxes			$ 2,000,000
Unrecognized compensation costs related to stock awards			$ 4,000,000
Weighted average remaining period for recognition of unrecognized costs related to equity awards			1 year 7 months 6 days
Weighted average grant date fair value			$ 129.03	$ 113.67	$ 77
Length of service after grant date			3 years	3 years	3 years
Minimum payout range			0.00%
Maximum payout range			200.00%
Fair market value of total performance units earned as of their vesting date			$ 4,000,000
2008 Long Term Performance Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares authorized for issuance under the amendment			19,200,000
Maximum number of shares of L-3 Holdings common stock may be issued pursuant to "full value" awards under the amendment			4,200,000
2009 Employee Stock Purchase Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares authorized for issuance under the amendment			4,000,000
Percentage of fair market value for offering period			95.00%
Term of plans			Eligible employees are offered options to purchase shares of L-3 Holdings' common stock at the end of each six-month offering period at 95% of fair market value based on the average of the highest and lowest sales prices for the stock on the purchase date.
Offering period to purchase shares			6 months
Share purchases funded through payroll deductions up to a maximum percentage			10.00%
Share purchases funded through payroll deductions up to a maximum value			$ 21,250
Issued shares under the ESPP, per share		200,000
Issued shares under the ESPP, value		$ 107.98
2009 Employee Stock Purchase Plan [Member] | Subsequent Event [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Issued shares under the ESPP, per share	100,000
Issued shares under the ESPP, value	$ 113.93

Stock-Based Compensation - Stoc

Stock-Based Compensation - Stock-Based Compensation by Form of Award (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation	$ 49	$ 52	$ 58
Income taxes	(18)	(20)	(22)
Total after income taxes	31	32	36
Less: Stock based compensation recorded in discontinued operations, net of income taxes	1	1	1
Stock based compensation recorded in continuing operations, net of income taxes	30	31	35
Stock Options [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation	9	9	10
Unvested Restricted Stock Awards [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation	38	40	41
Performance Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation	$ 2	$ 3	$ 7

Stock-Based Compensation - Comp

Stock-Based Compensation - Company's Stock Option Activity and Changes (Detail) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Beginning Balance, Number of Options Outstanding	3,101,200
Options granted, Number of Options	504,300
Options exercised, Number of Options	(656,800)
Options forfeited, Number of Options	(17,200)
Ending Balance, Number of Options Outstanding	2,931,500	3,101,200
Vested and expected to vest, Number of Options	2,921,200
Exercisable, Number of Options	1,930,100
Beginning Balance, Weighted Average Exercise Price Outstanding	$ 83.02
Options granted, Weighted Average Exercise Price	128.78
Options exercised, Weighted Average Exercise Price	74.97
Options forfeited, Weighted Average Exercise Price	101.61
Ending Balance, Weighted Average Exercise Price Outstanding	92.59	$ 83.02
Vested and expected to vest, Weighted Average Exercise Price	92.48
Exercisable, Weighted Average Exercise Price	$ 82.02
Weighted Average Remaining Contractual Term Outstanding	6 years	6 years 2 months 12 days
Vested and expected to vest, Weighted Average Remaining Contractual Term	6 years
Exercisable, Weighted Average Remaining Contractual Term	4 years 9 months 18 days
Beginning Balance, Aggregate Intrinsic Value Outstanding	$ 134
Ending Balance, Aggregate Intrinsic Value Outstanding	84	$ 134
Vested and expected to Vest, Aggregate Intrinsic Value	84
Exercisable, Aggregate Intrinsic Value	$ 72

Stock-Based Compensation - Weig

Stock-Based Compensation - Weighted Average Assumptions in Valuation Model (Detail) - Stock Options [Member]	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Expected holding period (in years)	5 years	5 years 6 months	5 years 7 months 6 days
Expected volatility	21.40%	24.40%	26.40%
Expected dividend yield	2.40%	2.70%	3.60%
Risk-free interest rate	1.50%	1.70%	1.00%

Stock-Based Compensation - C115

Stock-Based Compensation - Company's Nonvested Restricted Stock Unit Awards and Changes (Detail)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Beginning Balance, Number of Shares | shares	1,517,600
Granted, Number of Shares | shares	364,800
Vested, Number of Shares | shares	(616,700)
Forfeited, Number of Shares | shares	(93,800)
Ending Balance, Number of Shares | shares	1,171,900
Beginning Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 82.72
Granted, Weighted Average Grant Date Fair Value | $ / shares	128.59
Vested, Weighted Average Grant Date Fair Value | $ / shares	68.90
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	99.72
Ending Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 102.91

Stock-Based Compensation - C116

Stock-Based Compensation - Company's Performance Unit Awards Based on Expected Performance (Detail)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, Number of Shares | shares	1,517,600
Granted, Number of Shares | shares	364,800
Vested, Number of Shares | shares	(616,700)
Forfeited, Number of Shares | shares	(93,800)
Ending Balance, Number of Shares | shares	1,171,900
Beginning Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 82.72
Granted, Weighted Average Grant Date Fair Value | $ / shares	128.59
Vested, Weighted Average Grant Date Fair Value | $ / shares	68.90
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	99.72
Ending Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 102.91
EPS [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Beginning Balance, Number of Shares | shares	85,200
Granted, Number of Shares | shares	41,100
Decrease due to expected performance, Number of Shares | shares	(52,300)
Vested, Number of Shares | shares	(32,900)
Forfeited, Number of Shares | shares	(1,500)
Ending Balance, Number of Shares | shares	39,600
Beginning Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 96.53
Granted, Weighted Average Grant Date Fair Value | $ / shares	129.03
Decrease due to expected performance, Weighted Average Grant Date Fair Value | $ / shares	115.27
Vested, Weighted Average Grant Date Fair Value | $ / shares	77
Forfeited, Weighted Average Grant Date Fair Value | $ / shares	109.65
Ending Balance, Weighted Average Grant Date Fair Value | $ / shares	$ 121.27

Commitments and Contingencies -

Commitments and Contingencies - Future Minimum Payments under Non-Cancelable Operating Leases (Detail) $ in Millions	Dec. 31, 2015USD ($)
Operating Leased Assets [Line Items]
2,016	$ 82
2,017	82
2,018	69
2,019	54
2,020	85
Thereafter	166
Total minimum payments required	538
Less: Sublease rentals under non-cancelable leases	11
Net minimum payments required	527
Real Estate Securities [Member]
Operating Leased Assets [Line Items]
2,016	77
2,017	78
2,018	67
2,019	53
2,020	85
Thereafter	166
Total minimum payments required	526
Less: Sublease rentals under non-cancelable leases	11
Net minimum payments required	515
Equipment [Member]
Operating Leased Assets [Line Items]
2,016	5
2,017	4
2,018	2
2,019	$ 1
2,020
Thereafter
Total minimum payments required	$ 12
Less: Sublease rentals under non-cancelable leases
Net minimum payments required	$ 12

Commitments and Contingencie118

Commitments and Contingencies - Additional Information (Detail)

Dec. 31, 2015USD ($)

Feb. 10, 2015USD ($)Plaintiff

Jul. 21, 2013EUR (€)

Sep. 28, 2012Plaintiff

Apr. 23, 2007Plaintiff

Nov. 30, 2015USD ($)

Oct. 31, 2015USD ($)Plaintiff

Mar. 31, 2016USD ($)Plaintiff

Mar. 31, 2016EUR (€)Plaintiff

Dec. 31, 2015USD ($)Agreement

Dec. 31, 2014USD ($)

Dec. 31, 2013USD ($)

May. 31, 2012USD ($)

Mar. 09, 2010USD ($)

Contingencies And Commitments [Line Items]

Rent expense, net of sublease income

$ 104,000,000

$ 117,000,000

$ 116,000,000

Sublease rental income

2,000,000

1,000,000

$ 1,000,000

Total outstanding letters of credit

$ 425,000,000

425,000,000

615,000,000

Available borrowings under Credit Facility

1,000,000,000

$ 1,000,000,000

$ 1,000,000,000

Number of existing real estate lease agreements | Agreement

3

Real estate lease agreements, expiry date

Aug. 31, 2020

Purchase price of property on or before expiration date

$ 45,000,000

Residual guarantee amount

39,000,000

Maximum amount of supplemental rent payment

6,000,000

Aggregate residual guarantee amount

39,000,000

Fair market value simulator systems, maximum

7,000,000

Fair market value simulator systems, minimum

21,000,000

Payments for legal settlements

$ 25,600,000

$ 7,000,000

Recoveries from insurance contracts in connection with Bashkirian Airways

$ 4,000,000

Number of plaintiffs re-filed their complaint against ACSS | Plaintiff

30

Compensatory damages

$ 48,000,000

$ 6,700,000

Number of plaintiffs released their claims against ACSS | Plaintiff

18

Number of plaintiffs settled their claims against ACSS | Plaintiff

12

Aggregate expenses incurred by plaintiff

$ 11,000,000

Award amount paid by insurer into escrow account

$ 11,000,000

Discount on litigation settlement

$ 100,000

Simulator Systems [Member]

Contingencies And Commitments [Line Items]

Operating lease agreements, term of contract

15 years

Operating lease, additional rent

$ 7,000,000

Operating lease, date of expiration

2018-03

Scenario, Forecast [Member] | Bashkirian Airways [Member]

Contingencies And Commitments [Line Items]

Number of plaintiffs re-filed their complaint against ACSS | Plaintiff

4

4

Claims for estimated damages

$ 3,700,000

Fees of plaintiffs' counsel | €

€ 30,000

Settled Litigation [Member]

Contingencies And Commitments [Line Items]

Number of plaintiffs settled their claims against ACSS | Plaintiff

8

Pending Litigation [Member]

Contingencies And Commitments [Line Items]

Number of plaintiffs settled their claims against ACSS | Plaintiff

12

Property Damages [Member]

Contingencies And Commitments [Line Items]

Claims for estimated damages | €

€ 11,000,000

Business Interruption [Member]

Contingencies And Commitments [Line Items]

Claims for estimated damages | €

€ 35,000,000

Pensions and Other Employee 119

Pensions and Other Employee Benefits - Changes in Benefit Obligations, Plan Assets and Funded Status and Aggregate Balance Sheet Impact (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Assets and (liabilities) recognized in the consolidated balance sheets consist of:
Non-current liabilities	$ (1,047)	$ (1,187)
Pension Plans [Member]
Change in benefit obligation:
Benefit obligation at the beginning of the year	3,663	2,973
Service cost	123	106	$ 126
Interest cost	149	147	132
Plan participants' contributions	$ 2	2
Amendments		1
Actuarial (gain) loss	$ (261)	579
Foreign currency exchange rate changes	(53)	(34)
Curtailments, settlements and special termination benefits	3	$ 1
Business divestiture	(59)
Benefits paid	(119)	$ (112)
Benefit obligation at the end of the year	3,448	3,663	2,973
Change in plan assets:
Fair value of plan assets at the beginning of the year	2,570	2,403
Actual return on plan assets	54	205
Employer contributions	97	97
Plan participants' contributions	2	2
Foreign currency exchange rate changes	(52)	(25)
Benefits paid	(119)	(112)
Fair value of plan assets at the end of the year	2,552	2,570	2,403
Unfunded status at the end of the year	(896)	(1,093)
Assets and (liabilities) recognized in the consolidated balance sheets consist of:
Non-current assets	37	26
Current liabilities	(5)	(4)
Non-current liabilities	$ (928)	(1,056)
Liabilities held for sale		(59)
Total	$ (896)	(1,093)
Postretirement Benefit Plans [Member]
Change in benefit obligation:
Benefit obligation at the beginning of the year	199	194
Service cost	3	3	4
Interest cost	7	8	7
Plan participants' contributions	$ 4	4
Amendments		(1)
Actuarial (gain) loss	$ (12)	5
Foreign currency exchange rate changes	$ (4)	$ (2)
Curtailments, settlements and special termination benefits
Business divestiture
Benefits paid	$ (13)	$ (12)
Benefit obligation at the end of the year	184	199	194
Change in plan assets:
Fair value of plan assets at the beginning of the year	$ 60	55
Actual return on plan assets		6
Employer contributions	$ 6	7
Plan participants' contributions	$ 4	$ 4
Foreign currency exchange rate changes
Benefits paid	$ (13)	$ (12)
Fair value of plan assets at the end of the year	57	60	$ 55
Unfunded status at the end of the year	$ (127)	$ (139)
Assets and (liabilities) recognized in the consolidated balance sheets consist of:
Non-current assets
Current liabilities	$ (8)	$ (8)
Non-current liabilities	$ (119)	$ (131)
Liabilities held for sale
Total	$ (127)	$ (139)

Pensions and Other Employee 120

Pensions and Other Employee Benefits - Changes in Benefit Obligations, Plan Assets and Funded Status and Aggregate Balance Sheet Impact (Parenthetical) (Detail) - MSI [Member] - Pension Plans [Member] $ in Millions	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Liabilities held for sale, current	$ 3
Liabilities held for sale, non-current	$ 56

Pensions and Other Employee 121

Pensions and Other Employee Benefits - Net Loss and Prior Service Cost Balances in Accumulated Other Comprehensive Loss Account (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	$ 768	$ 968
Prior service credit
Total amount recognized	$ 768	$ 968
Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	(10)	(6)
Prior service credit	(3)	(3)
Total amount recognized	$ (13)	$ (9)

Pensions and Other Employee 122

Pensions and Other Employee Benefits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Continuing Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
Company's matching contributions in L-3 Holdings' common stock and cash	$ 131	$ 135	$ 120
Discontinued Operations [Member]
Defined Benefit Plan Disclosure [Line Items]
Company's matching contributions in L-3 Holdings' common stock and cash	12	11	$ 9
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Aggregate accumulated benefit obligation (ABO)	3,120	$ 3,272
Expected contributions to plans in 2016	$ 100
U.S. Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate, covering retirees under 65 years of age in 2016	7.50%
Health care cost trend rate, covering retirees over 65 years of age in 2016	9.00%
U.S. Based Pension Plans [Member] | 2021 and Thereafter [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate, covering retirees under 65 years of age	5.00%
U.S. Based Pension Plans [Member] | 2024 and Thereafter [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend rate, covering retirees over 65 years of age	5.00%
Canadian Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend in 2016	6.75%
Canadian Based Pension Plans [Member] | 2023 and Thereafter [Member]
Defined Benefit Plan Disclosure [Line Items]
Health care cost trend	5.00%
Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Expected contributions to plans in 2016	$ 10

Pensions and Other Employee 123

Pensions and Other Employee Benefits - Pension Plans with an Accumulated Benefit Obligation in Excess of Fair Value of Plan Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
Compensation and Retirement Disclosure [Abstract]
Projected benefit obligation	$ 3,232	$ 3,467
Accumulated benefit obligation	2,913	3,083
Fair value of plan assets	$ 2,302	$ 2,349

Pensions and Other Employee 124

Pensions and Other Employee Benefits - Weighted Average Assumptions Used to Determine Benefit Obligations (Detail)	Dec. 31, 2015	Dec. 31, 2014
Pension Plans [Member]
Benefit obligations:
Discount rate	4.63%	4.14%
Rate of compensation increase	3.50%	3.50%
Postretirement Benefit Plans [Member]
Benefit obligations:
Discount rate	4.23%	3.70%

Pensions and Other Employee 125

Pensions and Other Employee Benefits - Weighted Average Assumptions Used to Determine Benefit Obligations (Parenthetical) (Detail)	Dec. 31, 2015	Dec. 31, 2014
U.S. Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, weighted average discount rate	4.70%	4.20%
Canadian Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, weighted average discount rate		3.90%
U.S. Based Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, weighted average discount rate	4.30%	3.70%
Rate of compensation increase	3.50%	3.50%
Canadian Based Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, weighted average discount rate	3.70%	3.70%
Rate of compensation increase	3.50%	3.50%
German Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine benefit obligations, weighted average discount rate		2.20%

Pensions and Other Employee 126

Pensions and Other Employee Benefits - Components of Net Periodic Benefit Cost (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plans [Member]
Components of net periodic benefit cost:
Service cost	$ 123	$ 106	$ 126
Interest cost	149	147	132
Expected return on plan assets	(205)	(193)	(164)
Amortization of prior service cost (credits)	1	2	1
Amortization of net loss (gain)	68	17	83
Curtailment or settlement loss (gain)	3	1	3
Net periodic benefit cost	139	80	181
Postretirement Benefit Plans [Member]
Components of net periodic benefit cost:
Service cost	3	3	4
Interest cost	7	8	7
Expected return on plan assets	(5)	(4)	(4)
Amortization of prior service cost (credits)	$ (2)	(2)	(3)
Amortization of net loss (gain)		(2)	$ 2
Curtailment or settlement loss (gain)		(1)
Net periodic benefit cost	$ 3	$ 2	$ 6

Pensions and Other Employee 127

Pensions and Other Employee Benefits - Other Changes in Plan Assets and Benefit Obligations Recognized in Other Comprehensive Income (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plans [Member]
Other changes in plan assets and benefit obligations recognized in other comprehensive income:
Net (gain) loss	$ (132)	$ 560	$ (637)
Prior service cost (credit)		1	14
Amortization of net (loss) gain	$ (68)	(17)	(83)
Amortization of prior service (cost) credit	(1)	(2)	(1)
Total recognized in other comprehensive income	(201)	542	(707)
Total recognized in net periodic benefit cost and other comprehensive income	(62)	622	(526)
Postretirement Benefit Plans [Member]
Other changes in plan assets and benefit obligations recognized in other comprehensive income:
Net (gain) loss	$ (7)	5	$ (29)
Prior service cost (credit)		(1)
Amortization of net (loss) gain		2	$ (2)
Amortization of prior service (cost) credit	$ 2	2	3
Total recognized in other comprehensive income	(5)	8	(28)
Total recognized in net periodic benefit cost and other comprehensive income	$ (2)	$ 10	$ (22)

Pensions and Other Employee 128

Pensions and Other Employee Benefits - Amounts Expected to be Amortized from Accumulated Other Comprehensive Income (Loss) and Recognized as Components of Net Periodic Benefit Costs (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	$ 52
Prior service credit	(2)
Total amount expected to be amortized	50
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	53
Prior service credit	(1)
Total amount expected to be amortized	52
Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Net loss (gain)	(1)
Prior service credit	(1)
Total amount expected to be amortized	$ (2)

Pensions and Other Employee 129

Pensions and Other Employee Benefits - Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	4.14%	5.03%	4.15%
Expected long-term return on plan assets	8.14%	8.13%	8.13%
Rate of compensation increase	3.50%	3.50%	3.50%
Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Discount rate	3.70%	4.43%	3.37%
Expected long-term return on plan assets	7.65%	7.64%	7.64%

Pensions and Other Employee 130

Pensions and Other Employee Benefits - Weighted Average Assumptions Used to Determine Net Periodic Benefit Cost (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
U.S. Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine net periodic benefit cost, weighted average discount rate	4.20%	5.10%	4.20%
Assumptions used to determine net periodic benefit cost, weighted average expected long-term return on plan assets	8.25%	8.25%	8.25%
Assumptions used to determine net periodic benefit cost, Rate of compensation increase	3.50%	3.50%	3.50%
Canadian Based Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine net periodic benefit cost, weighted average discount rate	3.70%	4.60%	3.70%
Assumptions used to determine net periodic benefit cost, weighted average expected long-term return on plan assets	7.25%	7.25%	7.25%
Assumptions used to determine net periodic benefit cost, Rate of compensation increase	3.50%	3.50%	3.50%
U.S. Based Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine net periodic benefit cost, weighted average discount rate	3.70%	4.40%	3.30%
Canadian Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine net periodic benefit cost, weighted average discount rate	3.90%	4.70%	3.90%
German Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Assumptions used to determine net periodic benefit cost, weighted average discount rate	2.20%	3.50%	3.40%

Pensions and Other Employee 131

Pensions and Other Employee Benefits - Effect of One Percentage Point Change in Assumed Health Care Cost Trend Rates (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)
Defined Benefit Pension Plans and Defined Benefit Postretirement Plans Disclosure [Abstract]
Effect of one percentage point increase on total service and interest cost
Effect of one percentage point decrease on total service and interest cost
Effect of one percentage point increase on postretirement benefit obligations	$ 7
Effect of one percentage point decrease on postretirement benefit obligations	$ (5)

Pensions and Other Employee 132

Pensions and Other Employee Benefits - Allowable Range for Each Major Category of the Plans' Assets and Weighted-Average Asset Allocations by Asset Category (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014
U.S. [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	100.00%	100.00%
U.S. [Member] | Domestic Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	30.00%	30.00%
Percentage of plan assets, maximum range	60.00%	60.00%
Weighted-average asset allocations	52.00%	52.00%
U.S. [Member] | International Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	10.00%	10.00%
Percentage of plan assets, maximum range	20.00%	20.00%
Weighted-average asset allocations	11.00%	10.00%
U.S. [Member] | Total Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	45.00%	45.00%
Percentage of plan assets, maximum range	75.00%	75.00%
Weighted-average asset allocations	63.00%	62.00%
U.S. [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	20.00%	20.00%
Percentage of plan assets, maximum range	40.00%	40.00%
Weighted-average asset allocations	22.00%	22.00%
U.S. [Member] | Other, Primarily Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	0.00%	0.00%
Percentage of plan assets, maximum range	15.00%	15.00%
Weighted-average asset allocations	8.00%	9.00%
U.S. [Member] | Total Fixed Income Securities and Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	30.00%	31.00%
U.S. [Member] | Real Estate Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	0.00%	0.00%
Percentage of plan assets, maximum range	15.00%	15.00%
Weighted-average asset allocations	7.00%	7.00%
Canada [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	100.00%	100.00%
Canada [Member] | Domestic Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	13.00%	15.00%
Canada [Member] | International Equity [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	62.00%	55.00%
Canada [Member] | Total Equities [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	40.00%	40.00%
Percentage of plan assets, maximum range	80.00%	80.00%
Weighted-average asset allocations	75.00%	70.00%
Canada [Member] | Fixed Income Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	16.00%	20.00%
Canada [Member] | Other, Primarily Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations	9.00%	10.00%
Canada [Member] | Total Fixed Income Securities and Cash and Cash Equivalents [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of plan assets, minimum range	20.00%	20.00%
Percentage of plan assets, maximum range	60.00%	60.00%
Weighted-average asset allocations	25.00%	30.00%
Canada [Member] | Real Estate Securities [Member]
Defined Benefit Plan Disclosure [Line Items]
Weighted-average asset allocations

Pensions and Other Employee 133

Pensions and Other Employee Benefits - Fair Value of the Company's Pension Plans' and Postretirement Benefit Plans' Assets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014
U.S. Based Pension Plans [Member]
Equity securities:
Liabilities for unsettled trades, net	$ (30)	$ (13)
Fair value of company's plan assets	2,269	2,267
U.S. Based Pension Plans [Member] | U.S. Equity [Member]
Equity securities:
Fair value of company's plan assets	1,200	1,172
U.S. Based Pension Plans [Member] | U.S. Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 1,200	$ 1,172
U.S. Based Pension Plans [Member] | U.S. Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | U.S. Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | International Equity [Member]
Equity securities:
Fair value of company's plan assets	$ 79	$ 87
U.S. Based Pension Plans [Member] | International Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 79	$ 87
U.S. Based Pension Plans [Member] | International Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | International Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Fixed Income - Investment Grade [Member]
Equity securities:
Fair value of company's plan assets	$ 400	$ 394
U.S. Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	237	237
U.S. Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 163	$ 157
U.S. Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Fixed Income - High Yield [Member]
Equity securities:
Fair value of company's plan assets	$ 114	$ 120
U.S. Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 114	$ 120
U.S. Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Real Estate Investment Trusts [Member]
Equity securities:
Fair value of company's plan assets	$ 170	$ 159
U.S. Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 170	$ 159
U.S. Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Other Plan Assets [Member]
Equity securities:
Fair value of company's plan assets	$ 166	$ 208
U.S. Based Pension Plans [Member] | Other Plan Assets [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Other Plan Assets [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 166	$ 208
U.S. Based Pension Plans [Member] | Other Plan Assets [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Total Assets at Fair Value [Member]
Equity securities:
Fair value of company's plan assets	$ 2,129	$ 2,140
U.S. Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	1,686	1,655
U.S. Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 443	$ 485
U.S. Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
U.S. Based Pension Plans [Member] | Other Investments Measured at Net Asset Value [Member]
Equity securities:
Fair value of company's plan assets	$ 170	$ 140
Canadian Based Pension Plans [Member]
Equity securities:
Liabilities for unsettled trades, net
Fair value of company's plan assets	$ 283	$ 303
Canadian Based Pension Plans [Member] | U.S. Equity [Member]
Equity securities:
Fair value of company's plan assets	73	58
Canadian Based Pension Plans [Member] | U.S. Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 73	$ 58
Canadian Based Pension Plans [Member] | U.S. Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | U.S. Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | International Equity [Member]
Equity securities:
Fair value of company's plan assets	$ 91	$ 107
Canadian Based Pension Plans [Member] | International Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 91	$ 107
Canadian Based Pension Plans [Member] | International Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | International Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - Investment Grade [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - Investment Grade [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - High Yield [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Fixed Income - High Yield [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Real Estate Investment Trusts [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Real Estate Investment Trusts [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Other Plan Assets [Member]
Equity securities:
Fair value of company's plan assets	$ 27	$ 30
Canadian Based Pension Plans [Member] | Other Plan Assets [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	6	4
Canadian Based Pension Plans [Member] | Other Plan Assets [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 21	$ 26
Canadian Based Pension Plans [Member] | Other Plan Assets [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Total Assets at Fair Value [Member]
Equity securities:
Fair value of company's plan assets	$ 191	$ 195
Canadian Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	170	169
Canadian Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 21	$ 26
Canadian Based Pension Plans [Member] | Total Assets at Fair Value [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Canadian Based Pension Plans [Member] | Other Investments Measured at Net Asset Value [Member]
Equity securities:
Fair value of company's plan assets	$ 92	$ 108
Postretirement Benefit Plans Assets [Member]
Equity securities:
Fair value of company's plan assets	57	60
Postretirement Benefit Plans Assets [Member] | U.S. Equity [Member]
Equity securities:
Fair value of company's plan assets	35	36
Postretirement Benefit Plans Assets [Member] | U.S. Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 35	$ 36
Postretirement Benefit Plans Assets [Member] | U.S. Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | U.S. Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | International Equity [Member]
Equity securities:
Fair value of company's plan assets	$ 1	$ 1
Postretirement Benefit Plans Assets [Member] | International Equity [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 1	$ 1
Postretirement Benefit Plans Assets [Member] | International Equity [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | International Equity [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Fixed Income - Investment Grade [Member]
Equity securities:
Fair value of company's plan assets	$ 11	$ 12
Postretirement Benefit Plans Assets [Member] | Fixed Income - Investment Grade [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	8	10
Postretirement Benefit Plans Assets [Member] | Fixed Income - Investment Grade [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 3	$ 2
Postretirement Benefit Plans Assets [Member] | Fixed Income - Investment Grade [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Fixed Income - High Yield [Member]
Equity securities:
Fair value of company's plan assets	$ 2	$ 2
Postretirement Benefit Plans Assets [Member] | Fixed Income - High Yield [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Fixed Income - High Yield [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 2	$ 2
Postretirement Benefit Plans Assets [Member] | Fixed Income - High Yield [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Real Estate Investment Trusts [Member]
Equity securities:
Fair value of company's plan assets	$ 3	$ 2
Postretirement Benefit Plans Assets [Member] | Real Estate Investment Trusts [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	$ 3	$ 2
Postretirement Benefit Plans Assets [Member] | Real Estate Investment Trusts [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Real Estate Investment Trusts [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Other Plan Assets [Member]
Equity securities:
Fair value of company's plan assets	$ 2	$ 4
Postretirement Benefit Plans Assets [Member] | Other Plan Assets [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Other Plan Assets [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 2	$ 4
Postretirement Benefit Plans Assets [Member] | Other Plan Assets [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Total Assets at Fair Value [Member]
Equity securities:
Fair value of company's plan assets	$ 54	$ 57
Postretirement Benefit Plans Assets [Member] | Total Assets at Fair Value [Member] | Level 1 [Member]
Equity securities:
Fair value of company's plan assets	47	49
Postretirement Benefit Plans Assets [Member] | Total Assets at Fair Value [Member] | Level 2 [Member]
Equity securities:
Fair value of company's plan assets	$ 7	$ 8
Postretirement Benefit Plans Assets [Member] | Total Assets at Fair Value [Member] | Level 3 [Member]
Equity securities:
Fair value of company's plan assets
Postretirement Benefit Plans Assets [Member] | Other Investments Measured at Net Asset Value [Member]
Equity securities:
Fair value of company's plan assets	$ 3	$ 3

Pensions and Other Employee 134

Pensions and Other Employee Benefits - Fair Value of the Company's Pension Plans' and Postretirement Benefit Plans' Assets (Parenthetical) (Detail)	Dec. 31, 2015	Dec. 31, 2014
U.S. Based Pension Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of mutual fund in total investment in fixed income - investment grade securities	59.00%	60.00%
Percentage of pooled bond funds in total investment in fixed income - investment grade securities	41.00%	40.00%
Canadian Based Pension Plans [Member] | Other Investments Measured at Net Asset Value [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of mutual fund investment in equity trust funds	52.00%	43.00%
Percentage of pooled bond fund investment in equity trust funds	48.00%	57.00%
Postretirement Benefit Plans [Member]
Defined Benefit Plan Disclosure [Line Items]
Percentage of mutual fund in total investment in fixed income - investment grade securities	73.00%	83.00%
Percentage of pooled bond funds in total investment in fixed income - investment grade securities	27.00%	17.00%

Pensions and Other Employee 135

Pensions and Other Employee Benefits - Estimated Future Benefit Payments (Detail) $ in Millions	Dec. 31, 2015USD ($)
Pension Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2,016	$ 151
2,017	151
2,018	155
2,019	162
2,020	167
Years 2021-2025	1,012
Postretirement Benefit Plans [Member]
Defined Benefit Plans and Other Postretirement Benefit Plans Table Text Block [Line Items]
2,016	13
2,017	14
2,018	14
2,019	14
2,020	15
Years 2021-2025	$ 70
Subsidy Receipts, 2016
Subsidy Receipts, 2017
Subsidy Receipts, 2018
Subsidy Receipts, 2019
Subsidy Receipts, 2020
Subsidy Receipts, Years 2021-2025	$ 1

Pensions and Other Employee 136

Pensions and Other Employee Benefits - Cash Contributions and Expenses under Multi-Employer Benefit Plans (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Multiemployer Plans [Line Items]
Contributions by L-3 Communications	$ 23	$ 19	$ 21
IAM National Pension Fund [Member]
Multiemployer Plans [Line Items]
Contributions by L-3 Communications	$ 23	$ 19	$ 21
EIN/Pension Plan Number	51-6031295/002
Pension Protection Act Zone Status	Green	Green
FIP/RP Status Pending/Implemented	No
Surcharge Imposed	No
Expiration Date of Collective-Bargaining Agreement, First	Jan. 29, 2016
Expiration Date of Collective-Bargaining Agreement, Last	May 25, 2019
Other Pension Funds [Member]
Multiemployer Plans [Line Items]
Contributions by L-3 Communications

Pensions and Other Employee 137

Pensions and Other Employee Benefits - Cash Contributions and Expenses under Multi-Employer Benefit Plans (Parenthetical) (Detail) - Funds	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Compensation and Retirement Disclosure [Abstract]
Minimum percentage funded to have green zone status rating	80.00%
Percentage of total plan contributions		5.00%	6.00%
Percentage of contributions from reportable segment	58.00%
Expiration date of multiple bargaining agreements	Apr. 28, 2019
Number of pension funds included in Other Pension Funds	3

Supplemental Cash Flow Infor138

Supplemental Cash Flow Information - Supplemental Cash Flow Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Additional Cash Flow Elements and Supplemental Cash Flow Information [Abstract]
Interest paid on outstanding debt	$ 182	$ 176	$ 171
Income tax payments	132	129	245
Income tax refunds	$ 8	$ 9	$ 23

Segment Information - Additiona

Segment Information - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)Segment	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Segment Reporting [Abstract]
Number of reportable segments | Segment	3
Corporate expenses | $	$ 15	$ 16	$ 15

Segment Information - Summary o

Segment Information - Summary of Segment Information (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Net Sales
Net products sales									$ 6,589	$ 6,839	$ 7,129
Net services sales									3,877	4,147	4,291
Consolidated total	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	10,466	$ 10,986	$ 11,420
Operating income
Loss related to business divestitures									(31)
Impairment charges	(455)								(384)	$ 0	$ 0
Operating income	(96)	$ 231	$ 153	$ 187	294	$ 235	$ 217	$ 266	475	1,012	1,117
Depreciation and amortization
Depreciation and amortization									210	214	202
Capital Expenditures
Capital Expenditures									197	174	204
Total Assets
Total Assets	$ 12,085				13,715				$ 12,085	13,715	$ 13,868
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Total Assets
Assets held for sale					547					547
Discontinued Operations, Held-for-sale [Member]
Total Assets
Assets held for sale	$ 664				1,262				$ 664	1,262	$ 1,213
Electronic Systems [Member]
Operating income
Impairment charges									(26)
Aerospace Systems [Member]
Operating income
Impairment charges									(338)
Communication Systems [Member]
Operating income
Impairment charges									(20)
Operating Segments [Member]
Operating income
Operating income									890	1,012	1,117
Operating Segments [Member] | Electronic Systems [Member]
Net Sales
Net products sales									3,390	3,685	3,665
Net services sales									999	1,057	1,092
Operating income
Operating income									489	533	529
Depreciation and amortization
Depreciation and amortization									110	123	117
Capital Expenditures
Capital Expenditures									99	80	71
Total Assets
Total Assets	6,426				6,281				6,426	6,281	6,933
Operating Segments [Member] | Aerospace Systems [Member]
Net Sales
Net products sales									1,661	1,722	1,827
Net services sales									2,503	2,604	2,730
Operating income
Operating income									205	283	421
Depreciation and amortization
Depreciation and amortization									50	40	38
Capital Expenditures
Capital Expenditures									55	59	54
Total Assets
Total Assets	2,630				3,011				2,630	3,011	3,106
Operating Segments [Member] | Communication Systems [Member]
Net Sales
Net products sales									1,648	1,546	1,762
Net services sales									441	539	517
Operating income
Operating income									196	196	167
Depreciation and amortization
Depreciation and amortization									50	51	47
Capital Expenditures
Capital Expenditures									37	29	59
Total Assets
Total Assets	1,984				2,025				1,984	2,025	2,161
Corporate [Member]
Capital Expenditures
Capital Expenditures									6	6	20
Total Assets
Total Assets	$ 381				$ 589				381	589	455
Elimination of Intercompany Sales [Member]
Net Sales
Net products sales									(110)	(114)	(125)
Net services sales									$ (66)	$ (53)	$ (48)

Segment Information - Summar141

Segment Information - Summary of Segment Information (Parenthetical) (Detail) - USD ($) $ in Millions	3 Months Ended		12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges	$ 455		$ 384	$ 0	$ 0
Aerospace Systems [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges			338
Logistics Solutions [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges			338
Logistics Solutions [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges			338
Logistics Solutions [Member] | Aerospace Systems [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges	338		338
NSS [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges	117	$ 491	608
NSS [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges	$ 9		37
Business Retained from NSS [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges			9
NSS including Business Retained [Member] | Continuing Operations [Member]
Segment Reporting Information [Line Items]
Non-cash goodwill impairment charges			$ 46

Segment Information - Company's

Segment Information - Company's Sales Attributable to U.S. Customers and International Customers (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net sales	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	$ 10,466	$ 10,986	$ 11,420
Operating Segments [Member] | U.S. [Member]
Segment Reporting Information [Line Items]
Net sales									7,908	8,051	8,630
Operating Segments [Member] | United Kingdom [Member]
Segment Reporting Information [Line Items]
Net sales									336	335	435
Operating Segments [Member] | Australia [Member]
Segment Reporting Information [Line Items]
Net sales									321	254	218
Operating Segments [Member] | Canada [Member]
Segment Reporting Information [Line Items]
Net sales									281	289	357
Operating Segments [Member] | South Korea [Member]
Segment Reporting Information [Line Items]
Net sales									207	226	178
Operating Segments [Member] | Saudi Arabia (Member)
Segment Reporting Information [Line Items]
Net sales									201	160	132
Operating Segments [Member] | Germany [Member]
Segment Reporting Information [Line Items]
Net sales									113	243	272
Operating Segments [Member] | JAPAN
Segment Reporting Information [Line Items]
Net sales									95	124	67
Operating Segments [Member] | Other [Member]
Segment Reporting Information [Line Items]
Net sales									1,004	1,304	1,131
Operating Segments [Member] | Total International [Member]
Segment Reporting Information [Line Items]
Net sales									$ 2,558	$ 2,935	$ 2,790

Segment Information - Net Sales

Segment Information - Net Sales to Principal Customers (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Segment Reporting Information [Line Items]
Net sales	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	$ 10,466	$ 10,986	$ 11,420
Operating Segments [Member] | U.S. Government Agencies [Member]
Segment Reporting Information [Line Items]
Net sales									7,291	7,464	8,008
Operating Segments [Member] | Commercial [Member]
Segment Reporting Information [Line Items]
Net sales									1,376	1,656	1,689
Operating Segments [Member] | Foreign Governments [Member]
Segment Reporting Information [Line Items]
Net sales									$ 1,799	$ 1,866	$ 1,723

Employee Severance and Termi144

Employee Severance and Termination Costs - Additional Information (Detail) $ in Millions	Dec. 31, 2015USD ($)	Dec. 31, 2015USD ($)Employees	Dec. 31, 2014USD ($)Employees	Dec. 31, 2013USD ($)Employees
Restructuring Cost and Reserve [Line Items]
Employee severance and other termination costs		$ 18	$ 29	$ 29
Number of employees terminated | Employees		800	1,800	1,800
Remaining balance of employee termination costs	$ 9
Employee Severance [Member]
Restructuring Cost and Reserve [Line Items]
Payments for employee termination costs			$ 11

Employee Severance and Termi145

Employee Severance and Termination Costs - Employee Severance and Other Termination Costs Incurred by Reportable Segment (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Restructuring Cost and Reserve [Line Items]
Employee severance and other termination costs	$ 18	$ 29	$ 29
Electronic Systems [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and other termination costs	8	16	16
Aerospace Systems [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and other termination costs	4	5	2
Communication Systems [Member]
Restructuring Cost and Reserve [Line Items]
Employee severance and other termination costs	$ 6	$ 8	$ 11

Unaudited Quarterly Financia146

Unaudited Quarterly Financial Data - Company's Unaudited Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Statement of Financial Position [Abstract]
Sales	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	$ 10,466	$ 10,986	$ 11,420
Operating income (loss)	(96)	231	153	187	294	235	217	266	475	1,012	1,117
Income (loss) from continuing operations	(56)	128	120	105	205	146	131	163	297	645	716
Net income (loss)	(162)	(296)	124	109	207	157	141	172	(225)	677	760
Net income (loss) attributable to L-3	$ (166)	$ (299)	$ 120	$ 105	$ 203	$ 154	$ 137	$ 170	$ (240)	$ 664	$ 751
Basic earnings (loss) per share from continuing operations	$ (0.76)	$ 1.56	$ 1.41	$ 1.23	$ 2.38	$ 1.68	$ 1.47	$ 1.87	$ 3.49	$ 7.40	$ 7.91
Basic earnings (loss) per share	(2.11)	(3.74)	1.46	1.28	2.41	1.81	1.59	1.97	(2.97)	7.78	8.40
Diluted earnings (loss) per share from continuing operations	(0.76)	1.54	1.39	1.20	2.34	1.65	1.42	1.80	3.44	7.20	7.76
Diluted earnings (loss) per share	$ (2.11)	$ (3.68)	$ 1.44	$ 1.25	$ 2.36	$ 1.78	$ 1.53	$ 1.90	$ (2.93)	$ 7.56	$ 8.24

Financial Information of L-3147

Financial Information of L-3 Communications and Its Subsidiaries - Condensed Combining Statements of Equity (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ 5,360				$ 6,056	$ 5,360	$ 6,056	$ 5,527
Net income (loss) attributable to L-3	$ (166)	$ (299)	$ 120	105	$ 203	$ 154	$ 137	170	(240)	664	751
Comprehensive income (loss)									10	(474)	440
Other									9	8	11
Ending Balance	4,429				5,360				4,429	5,360	6,056
Common Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ 1				$ 1	$ 1	$ 1	$ 1
Beginning Balance, Shares				82,000,000				85,800,000	82,000,000	85,800,000	90,400,000
Ending Balance	$ 1				$ 1				$ 1	$ 1	$ 1
Ending Balance, Shares	78,100,000				82,000,000				78,100,000	82,000,000	85,800,000
Additional Paid-in Capital [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ 5,798				$ 5,652	$ 5,798	$ 5,652	$ 5,313
Other									9	8	10
Ending Balance	$ 6,051				$ 5,798				6,051	5,798	5,652
Retained Earnings [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				6,181				5,726	6,181	5,726	5,175
Other											1
Ending Balance	5,728				6,181				5,728	6,181	5,726
Accumulated Other Comprehensive Loss [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				(584)				(110)	(584)	(110)	(550)
Comprehensive income (loss)									10	(474)	440
Ending Balance	(574)				(584)				(574)	(584)	(110)
L-3 Communications Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ 5,285				$ 5,981	5,285	5,981	5,451
Net income (loss) attributable to L-3									(240)	664	751
Contributions from L-3 Holdings									253	146	339
Dividends to L-3 Holdings									(953)	(1,032)	(1,001)
Comprehensive income (loss)									10	(474)	440
Other											1
Ending Balance	$ 4,355				$ 5,285				$ 4,355	$ 5,285	$ 5,981
L-3 Communications Corporation [Member] | Common Stock [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance, Shares				100				100	100	100	100
Ending Balance, Shares	100				100				100	100	100
L-3 Communications Corporation [Member] | Additional Paid-in Capital [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ 5,799				$ 5,653	$ 5,799	$ 5,653	$ 5,314
Contributions from L-3 Holdings									253	146	339
Ending Balance	$ 6,052				$ 5,799				6,052	5,799	5,653
L-3 Communications Corporation [Member] | Retained Earnings [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				70				438	70	438	687
Net income (loss) attributable to L-3									(240)	664	751
Dividends to L-3 Holdings									(953)	(1,032)	(1,001)
Other											1
Ending Balance	(1,123)				70				(1,123)	70	438
L-3 Communications Corporation [Member] | Accumulated Other Comprehensive Loss [Member]
Condensed Financial Statements, Captions [Line Items]
Beginning Balance				$ (584)				$ (110)	(584)	(110)	(550)
Comprehensive income (loss)									10	(474)	440
Ending Balance	$ (574)				$ (584)				$ (574)	$ (584)	$ (110)

Financial Information of L-3148

Financial Information of L-3 Communications and Its Subsidiaries - Additional Information (Detail)	Dec. 31, 2015
L-3 Communications Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Ownership percentage	100.00%

Financial Information of L-3149

Financial Information of L-3 Communications and Its Subsidiaries - Condensed Combining Balance Sheets (Detail) - USD ($) $ in Millions	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 207	$ 442	$ 500	$ 349
Billed receivables, net	746	803
Contracts in process	2,081	2,148
Other current assets	534	463
Total current assets	4,232	5,665
Goodwill	6,281	6,512	6,846
Other assets	1,572	1,538
Total assets	12,085	13,715	13,868
Current portion of long-term debt	499
Current liabilities	2,160	2,167
Other long-term liabilities	1,634	1,782
Long-term debt	3,143	3,939
Total liabilities	7,656	8,355
L-3 shareholders' equity	4,355	5,285
Noncontrolling interests	74	75
Total equity	4,429	5,360	$ 6,056	5,527
Total liabilities and equity	$ 12,085	13,715
Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Current assets:
Assets held for sale		547
Liabilities held for sale		237
Discontinued Operations, Held-for-sale [Member]
Current assets:
Assets held for sale	$ 664	1,262	$ 1,213
Liabilities held for sale	220	230
L-3 Communications Holdings, Inc. [Member]
Current assets:
Investment in and amounts due from consolidated subsidiaries	4,355	5,285
Total assets	4,355	5,285
Current portion of long-term debt	499
Long-term debt	3,143	3,939
L-3 shareholders' equity	4,355	5,285
Total equity	4,355	5,285
Total liabilities and equity	4,355	5,285
L-3 Communications Corporation [Member]
Current assets:
Cash and cash equivalents	137	361	258	246
Billed receivables, net	278	320
Contracts in process	872	862
Other current assets	288	238
Total current assets	1,575	1,781
Goodwill	2,318	2,309
Other assets	816	833
Investment in and amounts due from consolidated subsidiaries	5,609	6,747
Total assets	10,318	11,670
Current portion of long-term debt	499
Current liabilities	911	873
Other long-term liabilities	1,410	1,573
Long-term debt	3,143	3,939
Total liabilities	5,963	6,385
L-3 shareholders' equity	4,355	5,285
Total equity	4,355	5,285	5,981	5,451
Total liabilities and equity	10,318	11,670
Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents		1
Billed receivables, net	297	281
Contracts in process	958	1,009
Other current assets	137	131
Total current assets	2,056	2,736
Goodwill	2,973	3,331
Other assets	496	511
Investment in and amounts due from consolidated subsidiaries	3,739	3,196
Total assets	9,264	9,774
Current liabilities	899	904
Other long-term liabilities	195	178
Total liabilities	1,314	1,322
L-3 shareholders' equity	7,950	8,452
Total equity	7,950	8,452
Total liabilities and equity	9,264	9,774
Guarantor Subsidiaries [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Current assets:
Assets held for sale		52
Liabilities held for sale		10
Guarantor Subsidiaries [Member] | Discontinued Operations, Held-for-sale [Member]
Current assets:
Assets held for sale	664	1,262
Liabilities held for sale	220	230
Non-Guarantor Subsidiaries [Member]
Current assets:
Cash and cash equivalents	165	142	261	242
Billed receivables, net	171	202
Contracts in process	251	277
Other current assets	109	94
Total current assets	696	1,210
Goodwill	990	872
Other assets	260	194
Investment in and amounts due from consolidated subsidiaries	111
Total assets	2,057	2,276
Current liabilities	445	452
Amounts due to consolidated subsidiaries		320
Other long-term liabilities	29	31
Total liabilities	474	1,030
L-3 shareholders' equity	1,583	1,246
Total equity	1,583	1,246
Total liabilities and equity	2,057	2,276
Non-Guarantor Subsidiaries [Member] | Disposal Group, Held-for-sale, Not Discontinued Operations [Member]
Current assets:
Assets held for sale		495
Liabilities held for sale		227
Eliminations [Member]
Current assets:
Cash and cash equivalents	(95)	(62)	$ (19)	$ (139)
Total current assets	(95)	(62)
Investment in and amounts due from consolidated subsidiaries	(13,814)	(15,228)
Total assets	(13,909)	(15,290)
Current liabilities	(95)	(62)
Amounts due to consolidated subsidiaries		(320)
Total liabilities	(95)	(382)
L-3 shareholders' equity	(13,888)	(14,983)
Noncontrolling interests	74	75
Total equity	(13,814)	(14,908)
Total liabilities and equity	$ (13,909)	$ (15,290)

Financial Information of L-3150

Financial Information of L-3 Communications and Its Subsidiaries - Condensed Combining Statements of Operations (Detail) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 31, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 31, 2014	Sep. 26, 2014	Jun. 27, 2014	Mar. 28, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Condensed Financial Statements, Captions [Line Items]
Total net sales	$ 2,871	$ 2,564	$ 2,543	$ 2,488	$ 2,961	$ 2,653	$ 2,702	$ 2,670	$ 10,466	$ 10,986	$ 11,420
Total cost of sales									(9,576)	$ (9,974)	$ (10,303)
(Loss) gain related to business divestitures									(31)
Impairment charge	(455)								(384)	$ 0	$ 0
Operating (loss) income	(96)	231	153	187	294	235	217	266	475	1,012	1,117
Interest expense									(169)	(158)	(157)
Interest and other income (expense), net									17	18	20
Debt retirement charge									(1)
(Loss) income from continuing operations before income taxes									322	872	980
Benefit (provision) for income taxes									(25)	(227)	(264)
Income from continuing operations	(56)	128	120	105	205	146	131	163	297	645	716
Income from discontinued operations, net of income tax									(522)	32	44
Net (loss) income	(162)	(296)	124	109	207	157	141	172	(225)	677	760
Net income attributable to noncontrolling interests									(15)	(13)	(9)
Net (loss) income attributable to L-3	$ (166)	$ (299)	$ 120	$ 105	$ 203	$ 154	$ 137	$ 170	(240)	664	751
Comprehensive (loss) income attributable to L-3									(230)	190	1,191
L-3 Communications Holdings, Inc. [Member]
Condensed Financial Statements, Captions [Line Items]
Total cost of sales									(46)	(50)	(56)
Operating (loss) income									(46)	(50)	(56)
Interest expense										(2)	(21)
(Loss) income from continuing operations before income taxes									(46)	(52)	(77)
Benefit (provision) for income taxes									4	14	21
Equity in net income of consolidated subsidiaries									(198)	702	807
Income from continuing operations									(240)	664	751
Net (loss) income									(240)	664	751
Net (loss) income attributable to L-3									(240)	664	751
Comprehensive (loss) income attributable to L-3									(230)	190	1,191
L-3 Communications Corporation [Member]
Condensed Financial Statements, Captions [Line Items]
Total net sales									3,580	3,586	3,874
Total cost of sales									(3,283)	(3,255)	(3,595)
(Loss) gain related to business divestitures									(13)
Operating (loss) income									284	331	279
Interest expense									(167)	(156)	(156)
Interest and other income (expense), net									16	15	15
Debt retirement charge									(1)
(Loss) income from continuing operations before income taxes									132	190	138
Benefit (provision) for income taxes									(10)	(49)	(38)
Equity in net income of consolidated subsidiaries									(362)	523	651
Income from continuing operations									(240)	664	751
Net (loss) income									(240)	664	751
Net (loss) income attributable to L-3									(240)	664	751
Comprehensive (loss) income attributable to L-3									(230)	190	1,191
Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Total net sales									5,265	5,460	5,555
Total cost of sales									(4,906)	(5,017)	(4,971)
(Loss) gain related to business divestitures									(31)
Impairment charge									(364)
Operating (loss) income									(36)	443	584
Interest expense									(1)	(2)
(Loss) income from continuing operations before income taxes									(37)	441	584
Benefit (provision) for income taxes									3	(115)	(157)
Income from continuing operations									(34)	326	427
Income from discontinued operations, net of income tax									(522)	32	44
Net (loss) income									(556)	358	471
Net (loss) income attributable to L-3									(556)	358	471
Comprehensive (loss) income attributable to L-3									(560)	356	469
Non-Guarantor Subsidiaries [Member]
Condensed Financial Statements, Captions [Line Items]
Total net sales									1,935	2,218	2,362
Total cost of sales									(1,701)	(1,980)	(2,108)
(Loss) gain related to business divestitures									13
Impairment charge									(20)
Operating (loss) income									227	238	254
Interest expense									(1)		(1)
Interest and other income (expense), net									1	3	5
(Loss) income from continuing operations before income taxes									227	241	258
Benefit (provision) for income taxes									(18)	(63)	(69)
Income from continuing operations									209	178	189
Net (loss) income									209	178	189
Net (loss) income attributable to L-3									209	178	189
Comprehensive (loss) income attributable to L-3									98	47	164
Eliminations [Member]
Condensed Financial Statements, Captions [Line Items]
Total net sales									(314)	(278)	(371)
Total cost of sales									360	328	427
Operating (loss) income									46	50	56
Interest expense										2	21
(Loss) income from continuing operations before income taxes									46	52	77
Benefit (provision) for income taxes									(4)	(14)	(21)
Equity in net income of consolidated subsidiaries									560	(1,225)	(1,458)
Income from continuing operations									602	(1,187)	(1,402)
Net (loss) income									602	(1,187)	(1,402)
Net income attributable to noncontrolling interests									(15)	(13)	(9)
Net (loss) income attributable to L-3									587	(1,200)	(1,411)
Comprehensive (loss) income attributable to L-3									$ 692	$ (593)	$ (1,824)

Financial Information of L-3151

Financial Information of L-3 Communications and Its Subsidiaries - Condensed Combining Statements of Cash Flows (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Operating activities:
Net cash from operating activities from continuing operations	$ 1,042	$ 1,071	$ 1,156
Investing activities:
Business acquisitions, net of cash acquired	(320)	(57)	(62)
Proceeds from sale of business, net of closing date cash balances	318	1	4
Other investing activities	(190)	(164)	(194)
Net cash used in investing activities from continuing operations	(192)	(221)	(256)
Financing activities:
Repurchases of senior notes	(296)
Proceeds from sale of senior notes		996
Redemption of CODES		(935)
Common stock repurchased	(740)	(823)	(800)
Dividends paid on L-3 Holdings' common stock	(214)	(208)	(199)
Other financing activities	72	94	150
Net cash used in financing activities from continuing operations	(1,178)	(876)	(849)
Effect of foreign currency exchange rate changes on cash	(19)	(17)	(2)
Net increase in cash and cash equivalents of discontinued operations	51	46	102
Change in cash balance in assets held for sale	61	(61)
Net (decrease) increase in cash	(235)	(58)	151
Cash and cash equivalents, beginning of the year	442	500	349
Cash and cash equivalents, end of the year	207	442	500
L-3 Communications Holdings, Inc. [Member]
Operating activities:
Net cash from operating activities from continuing operations	954	1,966	999
Investing activities:
Investments in L-3 Communications	(49)	(102)	(149)
Net cash used in investing activities from continuing operations	(49)	(102)	(149)
Financing activities:
Redemption of CODES		(935)
Common stock repurchased	(740)	(823)	(800)
Dividends paid on L-3 Holdings' common stock	(214)	(208)	(199)
Other financing activities	49	102	149
Net cash used in financing activities from continuing operations	(905)	(1,864)	(850)
L-3 Communications Corporation [Member]
Operating activities:
Net cash from operating activities from continuing operations	589	450	383
Investing activities:
Business acquisitions, net of cash acquired	(320)	(57)	(62)
Proceeds from sale of business, net of closing date cash balances	14
Other investing activities	(84)	(58)	(89)
Net cash used in investing activities from continuing operations	(390)	(115)	(151)
Financing activities:
Repurchases of senior notes	(296)
Proceeds from sale of senior notes		996
Dividends paid to L-3 Holdings	(954)	(1,966)	(999)
Investments from L-3 Holdings	49	102	149
Other financing activities	778	636	630
Net cash used in financing activities from continuing operations	(423)	(232)	(220)
Net (decrease) increase in cash	(224)	103	12
Cash and cash equivalents, beginning of the year	361	258	246
Cash and cash equivalents, end of the year	137	361	258
Guarantor Subsidiaries [Member]
Operating activities:
Net cash from operating activities from continuing operations	422	571	717
Investing activities:
Proceeds from sale of business, net of closing date cash balances	28
Other investing activities	(69)	(85)	(84)
Net cash used in investing activities from continuing operations	(41)	(85)	(84)
Financing activities:
Other financing activities	(473)	(530)	(735)
Net cash used in financing activities from continuing operations	(473)	(530)	(735)
Net increase in cash and cash equivalents of discontinued operations	51	46	102
Change in cash balance in assets held for sale	1	(1)
Net (decrease) increase in cash	(1)	1
Cash and cash equivalents, beginning of the year	1
Cash and cash equivalents, end of the year		1
Non-Guarantor Subsidiaries [Member]
Operating activities:
Net cash from operating activities from continuing operations	216	143	237
Investing activities:
Proceeds from sale of business, net of closing date cash balances	276
Other investing activities	(37)	(21)	(21)
Net cash used in investing activities from continuing operations	239	(21)	(21)
Financing activities:
Other financing activities	(471)	(164)	(195)
Net cash used in financing activities from continuing operations	(471)	(164)	(195)
Effect of foreign currency exchange rate changes on cash	(19)	(17)
Change in cash balance in assets held for sale	60	(60)
Net (decrease) increase in cash	23	(119)	19
Cash and cash equivalents, beginning of the year	142	261	242
Cash and cash equivalents, end of the year	165	142	261
Eliminations [Member]
Operating activities:
Net cash from operating activities from continuing operations	(1,139)	(2,059)	(1,180)
Investing activities:
Investments in L-3 Communications	49	102	149
Net cash used in investing activities from continuing operations	49	102	149
Financing activities:
Dividends paid to L-3 Holdings	954	1,966	999
Investments from L-3 Holdings	(49)	(102)	(149)
Other financing activities	152	50	301
Net cash used in financing activities from continuing operations	1,057	1,914	1,151
Effect of foreign currency exchange rate changes on cash			(2)
Net (decrease) increase in cash	(33)	(43)	120
Cash and cash equivalents, beginning of the year	(62)	(19)	(139)
Cash and cash equivalents, end of the year	$ (95)	$ (62)	$ (19)