Boeing wonâ¿¿t recoup the high costs of the much-delayed 787 Dreamliner program until aircraft No. 1,100 is delivered, but should start making money on a per-plane basis as early as 2015. Those numbers were shared Wednesday during the third-quarter conference call. It's the first time Boeing Co. (NYSE: BA) has given its own estimate of when the 787 program will become profitable. In the call, Boeing Chief Financial Officer James Bell said the company didnâ¿¿t start its own computations until after Boeing delivered its first 787, to All Nippon Airways, on Sept. 27. Boeingâ¿¿s conclusion about when it will recoup 787 costs is roughly in line with estimates from analysts over many months. The company has spent at least $30 billion on the aircraft, according to estimates from analysts and The Seattle Times. This means that the 787 program wonâ¿¿t cover its costs for many years, because Boeing CEO Jim Mcnerney said the current backlog, now down to 820 planes, wonâ¿¿t be worked off until 2019. The overhang is expected to erode Boeing Commercial Airplanes division's operating margins for 2012 to about 9.5 percent, down from the relatively high 11.4 percent BCA generated in the third quarter, Bell said. Despite the long road to 787 program profit, the move to per-aircraft 787 profit should now start to accelerate, Bell said. This is largely because the 787 production system is so far behind other programs. â¿¿Youâ¿¿ll see a steeper drop over the first 100 airplanes than you would traditionally see, then it will stabilize in the learning curve,â¿ Bell said. McNerney said that he expects the production line to be working as designed, without appreciable out-of-sequence work, by the first 50 or 60 aircraft. Now the Everett plant is finishing the 44th Dreamliner, for Ethiopian Airlines.