By Calvin Biesecker

Higher pension and research and development (R&D) expenses, fewer commercial and military aircraft deliveries, and less work on military upgrade and logistics programs drove a decline in fourth quarter earnings and sales at Boeing [BA], the company said yesterday.

Operating earnings at Boeing’s Commercial Aircraft segment plummeted 39 percent to $627 million on higher R&D expenses related to an electrical incident during a 787 flight-test last November and an expected decline in deliveries of 777 and 747 aircraft. The test incident forced Boeing to delay delivery of its first 787 from the first quarter of 2011 until the third quarter.

Commercial operating margins declined 340 basis points to 7.7 percent. Commercial sales decreased 11 percent to $8.2 billion on six fewer aircraft deliveries, 116 versus 122 a year ago. Boeing had 158 net commercial aircraft orders in the quarter versus 62 a year ago.

On the defense side, Boeing said operating earnings dipped 2 percent to $816 million on a 4 percent drop in sales to $8.2 billion and a hefty charge related to two airborne early warning and control (AEW&C) aircraft programs for international customers. Still, margins ticked up 30 basis points to 10 percent.

James Bell, Boeing’s chief financial officer, said on yesterday’s earnings call that the $136 million pre-tax charge relates to resolving technical performance issues in testing on the Peace Eagle program for Turkey and additional software development for the acceptance of Wedgetail by Australia.

The two programs are managed within the Military Aircraft group, which posted an 11 percent decline in operating earnings to $323 million and a 5 percent drop in sales to $3.6 billion. The defense segment’s Global Services and Support group also reported declines in its top and bottom lines, with operating earnings down 15 percent to $275 million on an 11 percent fall ins sales to $2.1 billion.

Boeing’s Network and Space Systems group posted a strong 55 percent increase in operating earnings to $218 million on a scant 2 percent rise in sales to $2.4 billion.

Net income in the quarter fell 8 percent to $1.2 billion, $1.56 earnings per share (EPS), from $1.3 billion ($1.75 EPS) a year ago, with the results benefiting from a 50 cents EPS tax settlement. The fourth quarter EPS also include a nickel expense on a special one-time contribution to Boeing’s charitable trust. Excluding the settlement and charity expense, earnings were in line with consensus estimates of $1.11 EPS.

Sales in the quarter fell 8 percent to $16.6 billion from $17.9 billion a year ago. Free cash flow was $700 million.

Jim McNerney, Boeing’s chairman, president and CEO, said that in 2010 the global economy transitioned to a slow but sustained recovery and he expects growth in airline passenger and cargo traffic to continue. The picture for defense isn’t as rosy, as he sees defense budgets remaining level or declining with pressure on operating margins. This means the company’s defense business will have to focus efforts on reducing costs and boosting efficiencies, he said.

But the focus of yesterday’s earnings call was largely on two key commercial aircraft development programs, the 787 and 747-8, which McNerney said the company is on track to begin delivering this year.

Backlog at the end of 2010 stood at $321 billion, up 2 percent from 2009. The bulk of the increase is in the commercial business, where backlog is at $255.6 billion, up $5.1 billion in the past year. Defense backlog is at $48.4 billion, up $2.4 billion from 2009.

For 2010, Boeing’s net income soared over 150 percent to $3.3 billion ($4.45 EPS) from $1.3 billion ($1.84 EPS), despite a 6 percent decline in sales to $64.3 billion from $68.3 billion a year ago. The decline in sales was due to fewer commercial aircraft deliveries and less defense revenues.

In 2011, Boeing is expecting earnings between $3.80 and $4 EPS. Pension expenses will be higher, which will be a drag on earnings. Sales next year are expected to be between $68 billion and $71 billion due largely to an increase in commercial aircraft deliveries, including between 25 and 40 787s and 747-8s combined.