Business Segment Information The company defines its operating segments as components of its business where separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The companys Chief Operating Decision Maker ("CODM") is the Chief Executive Officer. The company has two reportable segments at March 31, 2020 , as follows:  The Commercial Truck segment supplies drivetrain systems and components, including axles, drivelines and braking and suspension systems, primarily for medium- and heavy-duty trucks and other applications in North America, South America, Europe and Asia Pacific. This segment also includes the company's aftermarket businesses in Asia Pacific and South America.  The Aftermarket, Industrial and Trailer segment supplies axles, brakes, drivelines, suspension parts and other replacement parts to commercial vehicle and industrial aftermarket customers, primarily in North America and Europe. In addition, this segment supplies drivetrain systems and certain components, including axles, drivelines, brakes and suspension systems for military, construction, bus and coach, fire and emergency and other applications in North America and Europe. It also supplies a variety of undercarriage products and systems for trailer applications in North America. Segment adjusted EBITDA is defined as income (loss) from continuing operations before interest expense, income taxes, depreciation and amortization, non-controlling interests in consolidated joint ventures, loss on sale of receivables, restructuring expense, asset impairment charges and other special items as determined by management. Segment adjusted EBITDA excludes unallocated legacy and corporate income (expense), net. The company uses segment adjusted EBITDA as the primary basis for the CODM to evaluate the performance of each of its reportable segments. The accounting policies of the segments are the same as those applied in the Condensed Consolidated Financial Statements, except for the use of segment adjusted EBITDA. The company may allocate certain common costs, primarily corporate functions, between the segments differently than the company would for stand alone financial information prepared in accordance with GAAP. These allocated costs include expenses for shared services such as information technology, finance, communications, legal and human resources. The company does not allocate interest expense and certain legacy and other corporate costs not directly associated with the segment. Segment information is summarized as follows (in millions): Commercial Truck Aftermarket, Industrial and Trailer Eliminations Total Three Months Ended March 31, 2020 External Sales $ 557 $ 314 $  $ 871 Intersegment Sales 31 5 (36 )  Total Sales $ 588 $ 319 $ (36 ) $ 871 Three Months Ended March 31, 2019 External Sales $ 837 $ 319 $  $ 1,156 Intersegment Sales 39 10 (49 )  Total Sales $ 876 $ 329 $ (49 ) $ 1,156 Commercial Truck Aftermarket, Industrial and Trailer Eliminations Total Six Months Ended March 31, 2020 External Sales $ 1,147 $ 625 $  $ 1,772 Intersegment Sales 63 11 (74 )  Total Sales $ 1,210 $ 636 $ (74 ) $ 1,772 Six Months Ended March 31, 2019 External Sales $ 1,581 $ 613 $  $ 2,194 Intersegment Sales 74 19 (93 )  Total Sales $ 1,655 $ 632 $ (93 ) $ 2,194 Three Months Ended March 31, Six Months Ended March 31, 2020 2019 2020 2019 Segment adjusted EBITDA: Commercial Truck $ 55 $ 88 $ 111 $ 165 Aftermarket, Industrial and Trailer 49 52 89 92 Segment adjusted EBITDA 104 140 200 257 Unallocated legacy and corporate expense, net (1) 3 (1 ) 5 1 Interest expense, net (16 ) (15 ) (30 ) (29 ) Provision for income taxes (73 ) (27 ) (86 ) (48 ) Depreciation and amortization (26 ) (21 ) (50 ) (43 ) Noncontrolling interests (1 ) (2 ) (3 ) (4 ) Loss on sale of receivables (1 ) (2 ) (2 ) (3 ) Restructuring (10 ) 1 (15 ) 1 Transaction costs (5 )  (5 )  Income from WABCO distribution termination 265  265  Asbestos related liability remeasurement (2)    31 Income from continuing operations attributable to Meritor, Inc. $ 240 $ 73 $ 279 $ 163 (1) Unallocated legacy and corporate income (expense), net represents items that are not directly related to the company's business segments. These items primarily include asbestos-related charges and settlements, pension and retiree medical costs associated with sold businesses, and other legacy costs for environmental and product liability. (2) The six months ended March 31, 2019 includes $31 million related to the remeasurement of the Maremont asbestos liability based on the Maremont prepackaged plan of reorganization. March 31, 2020 September 30, 2019 Segment Assets: Commercial Truck $ 1,682 $ 1,659 Aftermarket, Industrial and Trailer 810 815 Total segment assets 2,492 2,474 Corporate (1) 977 567 Less: Accounts receivable sold under off-balance sheet factoring programs (2) (244 ) (226 ) Total assets $ 3,225 $ 2,815 (1) Corporate assets consist primarily of cash, deferred income taxes and prepaid pension costs. (2) At March 31, 2020 and September 30, 2019 , segment assets include $244 million and $226 million , respectively, of accounts receivable sold under off-balance sheet accounts receivable factoring programs (see Note 10 ). These sold receivables are included in segment assets as the CODM reviews segment assets inclusive of these balances.