Boeing has found buyers for two of the three available 787-8s built for the flight test programme, leaving one of the highly modified aircraft still on the market, the company says in a regulatory filing on 14 February.
The orders of the two 787s are now “finalised”, Boeing says in the company’s annual report filed with the US Securities and Exchange Commission.
“We continue to believe that the remaining 787 flight-test aircraft is commercial saleable and we continue to include costs related to that airplane in programme inventory,” Boeing says in the filing.
If the aircraft remains unsold, the cost for its construction may have to be transferred to the research and development account.
Boeing built six flight test aircraft for the 787-8, but determined in 2009 that the first three to emerge from the assembly line required to much rework to be viable on the market.
The company then charged the costs of the first three aircraft to the research and development expense, resulting in a one-year spike in that account.
“If we determine that the remaining aircraft cannot be sold, we may incur additional charges related to the reclassification of costs associated with this aircraft to research and development expense,” Boeing says in the filing.