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iv. Economic lives ranging from 15 to 20 years. 

• Technology based intangible assets of $110 were valued used the relief from royalty income approach based on the following significant assumptions: 

i. Forecasted net sales attributable to the respective technologies through the applicable economic useful life; 

ii. Royalty rates ranging from 0.5% to 2.25% of expected net sales determined with regard to expected cash flows of respective technologies and the overall importance of respective technologies to product offering 

(aa) Reflects the fresh start accounting adjustments related to the Held for Sale business: 

iii. Discount rates ranging from 11.0% to 16.5%, which were based on the after-tax WACC; and 

iv. Economic lives of 15 years. 

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(ab) Reflects the adjustments made to bring various sale-leaseback financing arrangements to fair value and to revalue debt obligations. 

(ac) Reflects the remeasurement of the Predecessor Company’s pension liabilities. The increase in pension liabilities was driven by reductions in discount rates and changes in other actuarial assumptions as of the Effective Date, primarily impacting our unfunded German pension plans. 

(ad) Represents the deferred tax liability impact of the fresh start adjustments, resulting primarily from the book adjustment made to foreign property, plant, and equipment and intangibles that increased the future taxable temporary differences recorded. 

(ae) Reflects the cumulative impact of the fresh start accounting adjustments discussed above and the elimination of the Predecessor Company’s accumulated other comprehensive income: 

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(1) The net gain on fresh start adjustments has been included in “Reorganization items, net” in the Consolidated Statements of Operations. 

