Segments, Geographical Area and Major Customer Information We are a global provider of high-technology products to virtually every major vehicle and engine manufacturer in the world. We also serve the stationary industrial market. Our technologies include drive and motion products (axles, driveshafts, planetary hub drives, power-transmission products, tire-management products, transmissions, and motors, power inverters and controls systems for electric vehicles); sealing solutions (gaskets, seals, heat shields, and fuel-cell plates); thermal-management technologies (transmission and engine oil cooling, battery and electronics cooling, and exhaust-gas heat recovery); and fluid-power products (pumps, valves, motors, and controls). We serve our global light vehicle, medium/heavy vehicle and off-highway markets through four operating segments  Light Vehicle Driveline Technologies (Light Vehicle), Commercial Vehicle Driveline Technologies (Commercial Vehicle), Off-Highway Drive and Motion Technologies (Off-Highway) and Power Technologies, which is the center of excellence for sealing and thermal-management technologies that span all customers in our on-highway and off-highway markets. These operating segments have global responsibility and accountability for business commercial activities and financial performance. Dana evaluates the performance of its operating segments based on external sales and segment EBITDA. Segment EBITDA is a primary driver of cash flows from operations and a measure of our ability to maintain and continue to invest in our operations and provide shareholder returns. Our segments are charged for corporate and other shared administrative costs. Segment EBITDA may not be comparable to similarly titled measures reported by other companies. Segment information  2018 External Sales Inter- Segment Sales Segment EBITDA Capital Spend Depreciation Net Assets Light Vehicle $ 3,575 $ 133 $ 398 $ 195 $ 124 $ 1,264 Commercial Vehicle 1,612 107 146 27 38 577 Off-Highway 1,844 12 285 36 43 709 Power Technologies 1,112 23 149 36 30 376 Eliminations and other (275 ) 31 25 83 Total $ 8,143 $  $ 978 $ 325 $ 260 $ 3,009 2017 Light Vehicle $ 3,172 $ 130 $ 359 $ 279 $ 88 $ 1,192 Commercial Vehicle 1,412 97 116 31 41 575 Off-Highway 1,521 4 212 32 40 698 Power Technologies 1,104 17 168 32 29 380 Eliminations and other (248 ) 19 22 124 Total $ 7,209 $  $ 855 $ 393 $ 220 $ 2,969 2016 Light Vehicle $ 2,607 $ 113 $ 279 $ 208 $ 71 $ 887 Commercial Vehicle 1,254 83 96 34 33 573 Off-Highway 909 3 129 21 20 267 Power Technologies 1,056 14 158 32 29 330 Eliminations and other (213 ) 27 20 308 Total $ 5,826 $  $ 662 $ 322 $ 173 $ 2,365 Upon our adoption of ASU 2017-07 on January 1, 2018, we changed our measurement of segment profit to exclude the non-service cost components of pension and OPEB costs. See Note 1 for additional information on ASU 2017-07. Prior period segment EBITDA amounts have not been recast due to the insignificance of the adjustments. Had the prior period amounts been recast to conform with the current presentation, segment EBITDA for 2017 and 2016 would have been $359 and $275 for Light Vehicle, $119 and $98 for Commercial Vehicle, $213 and $130 for Off-Highway and $173 and $163 for Power Technologies. Net assets include accounts receivable, inventories, other current assets, goodwill, intangibles, investments in affiliates, other noncurrent assets, net property, plant and equipment, accounts payable and current accrued liabilities. Reconciliation of segment EBITDA to consolidated net income  2018 2017 2016 Segment EBITDA $ 978 $ 855 $ 662 Corporate expense and other items, net (21 ) (20 ) (2 ) Depreciation (260 ) (220 ) (173 ) Amortization of intangibles (10 ) (13 ) (9 ) Non-service cost components of pension and OPEB costs (15 ) Restructuring charges, net (25 ) (14 ) (36 ) Stock compensation expense (16 ) (23 ) (17 ) Strategic transaction expenses, net of transaction breakup fee income (18 ) (25 ) (13 ) Acquisition related inventory adjustments (14 ) Other items (17 ) (11 ) (2 ) Gain (loss) on disposal group held for sale 3 (27 ) Loss on sale of subsidiaries (80 ) Impairment of indefinite-lived intangible asset (20 ) Distressed supplier costs (1 ) Amounts attributable to previously divested/closed operations 2 3 Earnings before interest and income taxes 579 490 332 Loss on extinguishment of debt (19 ) (17 ) Interest expense 96 102 113 Interest income 11 11 13 Earnings before income taxes 494 380 215 Income tax expense (benefit) 78 283 (424 ) Equity in earnings of affiliates 24 19 14 Net income $ 440 $ 116 $ 653 Reconciliation of segment net assets to consolidated total assets  2018 2017 Segment net assets $ 3,009 $ 2,969 Accounts payable and other current liabilities 1,672 1,604 Other current and long-term assets 1,237 1,071 Consolidated total assets $ 5,918 $ 5,644 Geographic information  Of our 2018 consolidated net sales, the U.S., Italy and Germany account for 44% , 12% and 6% , respectively. No other country accounted for more than 5% of our consolidated net sales during 2018. Sales are attributed to the location of the product entity recording the sale. Long-lived assets represent property, plant and equipment. Net Sales Long-Lived Assets 2018 2017 2016 2018 2017 2016 North America United States $ 3,613 $ 3,209 $ 2,695 $ 860 $ 828 $ 634 Other North America 493 479 433 87 82 80 Total 4,106 3,688 3,128 947 910 714 Europe Italy 971 762 499 138 122 58 Germany 513 473 377 133 149 98 Other Europe 1,000 919 740 241 211 157 Total 2,484 2,154 1,616 512 482 313 South America 546 500 338 129 153 172 Asia Pacific 1,007 867 744 262 262 214 Total $ 8,143 $ 7,209 $ 5,826 $ 1,850 $ 1,807 $ 1,413 Sales to major customers  Ford is the only individual customer to whom sales have exceeded 10% of our consolidated sales in each of the past three years. Sales to Ford were $1,646 ( 20% ) in 2018 , $1,553 ( 22% ) in 2017 and $1,300 ( 22% ) in 2016 . Sales to FCA exceeded the threshold in 2018 at $911 ( 11% ).