Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2020 2019 2020 2019 Net Sales Americas $ 593 $ 2,010 $ 4,093 $ 5,860 EMEA 698 1,752 3,750 5,170 Asia 346 530 1,362 1,779 Eliminations (11) (73) (132) (204) Total net sales $ 1,626 $ 4,219 $ 9,073 $ 12,605 Three Months Ended June 30, Nine Months Ended June 30, (in millions) 2020 2019 2020 2019 Adjusted EBITDA Americas $ (83) $ 69 $ 117 $ 146 EMEA (94) 53 17 114 Asia 71 110 311 387 Corporate-related costs (1) (16) (27) (59) (75) Restructuring and impairment costs (2) (49) (15) (103) (159) Purchase accounting amortization (3) (9) (11) (30) (32) Restructuring related charges (4) (5) (5) (17) (27) Loss on business divestitures - net (5)   (25)  Impairment of nonconsolidated partially-owned affiliate (6) (6)  (222)  Depreciation (67) (68) (214) (205) Stock based compensation (7) (8) (8) (16) Other items (7) (4) (3) (12) (6) Earnings (loss) before interest and income taxes (269) 95 (245) 127 Net financing charges (58) (60) (156) (135) Other pension income (expense) 1 (5) 5 (3) Income (loss) before income taxes $ (326) $ 30 $ (396) $ (11) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects qualified restructuring charges for costs that are directly attributable to restructuring activities and meet the definition of restructuring under ASC 420 and non-recurring impairment charges. Restructuring charges during the three and nine months ended June 30, 2020 primarily consist of workforce reductions and a $27 million pre-tax non-cash impairment charge related to long-lived assets in China. Restructuring charges during the three and nine months ended June 30, 2019 primarily consist of workforce reductions; the nine months ended June 30, 2019 also includes a $66 million non-cash impairment charge related to long-lived assets in the seat structure and mechanism operations. (3) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (4) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (5) Reflects losses on business divestitures, of which $4 million is related to the deconsolidation of Adient Aerospace, and $21 million is the result of the sale of the RECARO automotive high performance seating systems. (6) Reflects the non-cash impairment of Adient's YFAI investment as described in Note 3, "Acquisitions and Divestitures," of the notes to consolidated financial statements. (7) The three months ended June 30, 2020 reflects $4 million of transaction costs and the nine months ended June 30, 2020 reflects $11 million of transaction costs and $1 million of tax adjustments at YFAI. The three months ended June 30, 2019 reflects $1 million of Futuris integration costs and $2 million of transaction costs. The nine months ended June 30, 2019 reflects $4 million of Futuris integration costs and $2 million of transaction costs.