Segment operating EBITDA is the primary measure of segment profitability used by Cortevas chief operating decision maker ("CODM"). The company defines segment operating EBITDA as earnings (i.e., income from continuing operations before income taxes) before interest, depreciation, amortization, corporate expenses, non-operating (benefits) costs - net and foreign exchange gains (losses), net, excluding the impact of significant items. Non-operating (benefits) costs - net consists of non-operating pension and other post-employment benefit (OPEB) costs, tax indemnification adjustments and environmental remediation and legal costs associated with legacy EID businesses and sites. Tax indemnification adjustments relate to changes in indemnification balances, as a result of the application of the terms of the Tax Matters Agreement, between Corteva and Dow and/or DuPont that are recorded by the company as pre-tax income or expense. For purposes of the nine months ended September 30, 2019, segment operating EBITDA is calculated on a pro forma basis, as this is the manner in which the CODM assesses performance and allocates resources. Pro forma adjustments used in the calculation of pro forma segment operating EBITDA for the nine months ended September 30, 2019 were determined in accordance with Article 11 of Regulation S-X. These adjustments give effect to the Merger, the debt retirement transactions related to paying off or retiring portions of EIDs existing debt liabilities (refer to the companys Annual Report on Form 10-K for the year ended December 31, 2019 for further information), and the separation and distribution to DowDuPont stockholders of all the outstanding shares of Corteva common stock as if they had been consummated on January 1, 2016. As of and for the Three Months Ended September 30, (In millions) Seed Crop Protection Total 2020 Net sales $ 523 $ 1,340 $ 1,863 Segment operating EBITDA $ (282) $ 130 $ (152) Segment assets 1 $ 24,372 $ 12,593 $ 36,965 2019 Net sales $ 681 $ 1,230 $ 1,911 Segment operating EBITDA $ (295) $ 119 $ (176) Segment assets 1 $ 26,021 $ 13,331 $ 39,352 1. Segment assets at December 31, 2019 were $25,387 million and $13,492 million for Seed and Crop Protection, respectively. For the Nine Months Ended September 30, (In millions) Seed Crop Protection Total 2020 Net sales $ 6,516 $ 4,494 $ 11,010 Segment operating EBITDA $ 1,255 $ 677 $ 1,932 2019 Net sales $ 6,347 $ 4,516 $ 10,863 Pro forma segment operating EBITDA $ 1,066 $ 789 $ 1,855 Reconciliation to interim Consolidated Financial Statements (Loss) income from continuing operations after income taxes to segment operating EBITDA (In millions) Three Months Ended September 30, Nine Months Ended September 30, 2020 2019 2020 2019 (Loss) income from continuing operations after income taxes $ (390) $ (527) $ 657 $ (228) (Benefit from) provision for income taxes on continuing operations (117) (104) 88 99 (Loss) income from continuing operations before income taxes (507) (631) 745 (129) Depreciation and amortization 285 226 868 711 Interest income (11) (13) (38) (46) Interest expense 11 19 35 112 Exchange losses (gains) - net 1 67 (22) 127 37 Non-operating benefits - net (73) (32) (237) (106) Significant items 49 246 351 886 Pro forma adjustments 298 Corporate expenses 27 31 81 92 Segment operating EBITDA 2 $ (152) $ (176) $ 1,932 $ 1,855 1. Excludes a $(33) million foreign exchange loss for the three and nine months ended September 30, 2019 associated with the devaluation of the Argentine peso, as it is included within significant items. See Note 7 - Supplementary Information for additional information 2. The nine months ended September 30, 2019 is presented on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.. Segment assets to total assets (in millions) September 30, 2020 December 31, 2019 September 30, 2019 Total segment assets $ 36,965 $ 38,879 $ 39,352 Corporate assets 4,725 3,518 3,883 Total assets $ 41,690 $ 42,397 $ 43,235 Significant Pre-tax Charges Not Included in Segment Operating EBITDA The three and nine months ended September 30, 2020 and 2019, respectively, included the following significant pre-tax charges which are excluded from segment operating EBITDA: (In millions) Seed Crop Protection Corporate Total For the Three Months Ended September 30, 2020 Restructuring and Asset Related Charges - Net 1 $ (9) $ (40) $  $ (49) Total $ (9) $ (40) $  $ (49) (In millions) Seed Crop Protection Corporate Total For the Three Months Ended September 30, 2019 Restructuring and Asset Related Charges - Net 1 $ (47) $ 1 $  $ (46) Integration and Separation Costs 2   (152) (152) Amortization of inventory step up 3 (15)   (15) Argentina currency devaluation 4   (33) (33) Total $ (62) $ 1 $ (185) $ (246) (In millions) Seed Crop Protection Corporate Total For the Nine Months Ended September 30, 2020 Restructuring and Asset Related Charges - Net 1 $ (154) $ (98) $ (46) $ (298) Loss on Divestiture 5  (53)  (53) Total $ (154) $ (151) $ (46) $ (351) (In millions) Seed Crop Protection Corporate Total For the Nine Months Ended September 30, 2019 8 Restructuring and Asset Related Charges - Net 1 $ (123) $ (24) $ (20) $ (167) Integration and Separation Costs 2   (582) (582) Amortization of inventory step up 3 (67)   (67) Loss on early extinguishment of debt 6   (13) (13) Argentina currency devaluation 4   (33) (33) Loss on Divestiture 7 (24)   (24) Total $ (214) $ (24) $ (648) $ (886) 1. Includes Board approved restructuring plans and asset related charges as well as accelerated prepaid amortization expense. See Note 5 - Restructuring and Asset Related Charges - Net, for additional information. 2. Integration and separation costs include costs incurred to prepare for and close the Merger, post-Merger integration expenses, and costs incurred to prepare for the Internal Reorganizations. 3. Includes a charge related to the amortization of the inventory that was stepped up to fair value in connection with the Merger. 4. Includes a charge included in other income (expense) - net associated with remeasuring the companys Argentine Peso net monetary assets, resulting from an unexpected August primary election result in Argentina. Throughout the three months ended September 30, 2019, the Argentine Peso dropped approximately a third of its value against the US dollar and in September of 2019, the countrys central bank announced new restrictions on foreign currency transactions. 5. Includes a loss recorded in other income - net related to the expected sale of the La Porte site. 6. Includes a loss on early extinguishment of debt related to the difference between the redemption price and the par value of the Make Whole Notes and Term Loan Facility, partially offset by the write-off of unamortized step-up related to the fair value step-up of EID's debt. 7. Includes a loss recorded in other income - net related to DASs sale of a joint venture related to synergy actions. 8. The nine months ended September 30, 2019 is presented on a pro forma basis, prepared in accordance with Article 11 of Regulation S-X.