a. Segment Reporting The Company determines its reportable segments based on how the business is managed internally for the products sold to customers, including how results are reviewed and resources are allocated by the chief operating decision makers (CODM). The Companys operations are managed by the CODM using the following reportable segments:  Specialty Products. The specialty products segment is the Companys core business which produces a variety of lubricating oils, solvents, waxes, synthetic lubricants and other products which are sold to customers who purchase these products primarily as raw material components for basic automotive, industrial and consumer goods. Specialty products also include synthetic lubricants used in manufacturing, mining and automotive applications.  Fuel Products . The fuel products segment produces primarily gasoline, diesel, jet fuel, asphalt and other products which are primarily sold to customers located in the PADD 3 and PADD 4 areas within the U.S.  Corporate. The corporate segment primarily consists of general and administrative expenses not allocated to the Specialty Products or Fuel Products segments. During the third quarter of 2019 , the CODM changed how the Company assesses performance, allocates resources, and allocates certain costs. In response to those changes, a corporate segment was added. Prior to the third quarter of 2019, various pricing models were used in determining the calculation of intersegment sales. Beginning in the third quarter of 2019, all intersegment sales are calculated using market-based transfer pricing. Further, cost allocations were modified to conform to the new segment alignments. This change in management reporting has resulted in an increase in the inter-segment sales reported by the Companys specialty products operating segment. Prior period amounts have been recast to conform with the current presentation. These changes in management reporting had no impact on consolidated revenue, segment reporting of external sales or consolidated Adjusted EBITDA. The accounting policies of the reporting segments are the same as those described in the summary of significant accounting policies as disclosed in Note 2  Summary of Significant Accounting Policies in Part II, Item 8 Financial Statements and Supplementary Data of the Companys 2018 Annual Report, except that the disaggregated financial results for the reporting segments have been prepared using a management approach, which is consistent with the basis and manner in which management internally disaggregates financial information for the purposes of assisting internal operating decisions. The Company accounts for intersegment sales and transfers using a market-based approach. The Company evaluates performance based upon Adjusted EBITDA (a non-GAAP financial measure). The Company defines Adjusted EBITDA for any period as EBITDA adjusted for (a) impairment; (b) unrealized gains and losses from mark to market accounting for hedging activities; (c) realized gains and losses under derivative instruments excluded from the determination of net income (loss); (d) non-cash equity-based compensation expense and other non-cash items (excluding items such as accruals of cash expenses in a future period or amortization of a prepaid cash expense) that were deducted in computing net income (loss); (e) debt refinancing fees, premiums and penalties; (f) any net loss realized in connection with an asset sale that was deducted in computing net income (loss) and (g) all extraordinary, unusual or non-recurring items of gain or loss, or revenue or expense. The Company manages its assets on a total company basis, not by segment. Therefore, management does not review any asset information by segment and, accordingly, the Company does not report asset information by segment. Reportable segment information for the three months ended September 30, 2019 and 2018 , is as follows (in millions): Three Months Ended September 30, 2019 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 355.8 $ 573.8 $  $  $ 929.6 Intersegment sales 19.8 14.3  (34.1 )  Total sales $ 375.6 $ 588.1 $  $ (34.1 ) $ 929.6 Adjusted EBITDA $ 52.5 $ 44.1 $ (23.1 ) $  $ 73.5 Reconciling items to net loss: Depreciation and amortization 12.9 18.6 2.0  33.5 Other non-recurring expenses     1.3 Unrealized loss on derivatives 5.4 Interest expense 33.8 Loss on impairment and disposal of fixed assets 3.2 Equity based compensation and other items 0.4 Income tax expense 0.5 Net loss from continuing operations $ (4.6 ) Three Months Ended September 30, 2018 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 349.2 $ 604.3 $  $  $ 953.5 Intersegment sales 24.1 20.9  (45.0 )  Total sales $ 373.3 $ 625.2 $  $ (45.0 ) $ 953.5 Adjusted EBITDA $ 36.6 $ 41.9 $ (24.0 ) $ 54.5 Reconciling items to net loss: Depreciation and amortization 12.1 18.1 2.1  32.3 Realized loss on derivatives, not reflected in net loss or settled in a prior period 0.1 0.6   0.7 Unrealized loss on derivatives 2.4 Interest expense 37.7 Equity based compensation and other items (3.0 ) Income tax expense 0.4 Net loss from continuing operations $ (16.0 ) Reportable segment information for the nine months ended September 30, 2019 and 2018 , is as follows (in millions): Nine Months Ended September 30, 2019 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 1,052.4 $ 1,625.4 $  $ 2,677.8 Intersegment sales 67.0 37.7  (104.7 )  Total sales $ 1,119.4 $ 1,663.1 $  $ (104.7 ) $ 2,677.8 Income from unconsolidated affiliates $ 3.8 $  $ 3.8 Adjusted EBITDA $ 171.3 $ 155.5 $ (76.0 ) $ 250.8 Reconciling items to net loss: Depreciation and amortization 36.6 56.8 5.7 99.1 Other non-recurring expenses    1.3 Gain on sale of unconsolidated affiliate (1.2 )   (1.2 ) Unrealized loss on derivatives 20.2 Interest expense 99.2 Gain on debt extinguishment (0.7 ) Loss on impairment and disposal of fixed assets 31.1 Equity based compensation and other items 6.1 Income tax expense 0.7 Net loss from continuing operations $ (5.0 ) Nine Months Ended September 30, 2018 Specialty Products Fuel Products Corporate Eliminations Consolidated Total Sales: External customers $ 1,053.6 $ 1,595.9 $  $  $ 2,649.5 Intersegment sales 67.8 46.8  (114.6 )  Total sales $ 1,121.4 $ 1,642.7 $  $ (114.6 ) $ 2,649.5 Loss from unconsolidated affiliates $ (3.7 ) $  $  $ (3.7 ) Adjusted EBITDA $ 129.3 $ 155.3 $ (74.4 ) $  $ 210.2 Reconciling items to net loss: Depreciation and amortization 37.5 53.4 6.6  97.5 Realized loss on derivatives, not reflected in net loss or settled in a prior period 0.5 2.3   2.8 Unrealized gain on derivatives (0.4 ) Interest expense 120.4 Loss on debt extinguishment 58.8 Equity based compensation and other items 0.2 Income tax expense 1.0 Net loss from continuing operations $ (70.1 ) b. Geographic Information International sales accounted for less than 10% of consolidated sales in each of the three and nine months ended September 30, 2019 and 2018 . Substantially all of the Companys long-lived assets are domestically located. c. Product Information The Company offers specialty products primarily in categories consisting of lubricating oils, solvents, waxes, synthetic lubricants and other products. Fuel products categories primarily consist of gasoline, diesel, jet fuel, asphalt and other products. The following table sets forth the major product category sales for each of the Specialty products and Fuel products segments for the three months ended September 30, 2019 and 2018 (dollars in millions): Three Months Ended September 30, 2019 2018 Specialty products: Lubricating oils $ 156.1 16.8 % $ 146.6 15.4 % Solvents 86.1 9.3 % 88.3 9.3 % Waxes 30.1 3.2 % 30.1 3.2 % Packaged and synthetic specialty products 59.6 6.4 % 64.0 6.6 % Other 23.9 2.6 % 20.2 2.1 % Total $ 355.8 38.3 % $ 349.2 36.6 % Fuel products: Gasoline $ 189.5 20.4 % $ 191.2 20.1 % Diesel 225.4 24.2 % 257.5 27.0 % Jet fuel 39.5 4.2 % 28.1 2.9 % Asphalt, heavy fuel oils and other 119.4 12.8 % 127.5 13.4 % Total $ 573.8 61.7 % $ 604.3 63.4 % Consolidated sales $ 929.6 100.0 % $ 953.5 100.0 % The following table sets forth the major product category sales for the nine months ended September 30, 2019 and 2018 (dollars in millions): Nine Months Ended September 30, 2019 2018 Specialty products: Lubricating oils $ 460.7 17.2 % $ 448.3 16.9 % Solvents 254.2 9.5 % 254.3 9.6 % Waxes 92.6 3.5 % 87.8 3.3 % Packaged and synthetic specialty products 180.2 6.7 % 204.9 7.8 % Other 64.7 2.4 % 58.3 2.2 % Total $ 1,052.4 39.3 % $ 1,053.6 39.8 % Fuel products: Gasoline $ 530.9 19.8 % $ 528.8 20.0 % Diesel 669.4 25.0 % 681.5 25.7 % Jet fuel 100.8 3.8 % 78.9 3.0 % Asphalt, heavy fuel oils and other 324.3 12.1 % 306.7 11.5 % Total $ 1,625.4 60.7 % $ 1,595.9 60.2 % Consolidated sales $ 2,677.8 100.0 % $ 2,649.5 100.0 % d. Major Customers During the three and nine months ended September 30, 2019 and 2018 , the Company had no customer that represented 10% or greater of consolidated sales. e. Major Suppliers During the three months ended September 30, 2019 and 2018 , the Company had two suppliers that supplied approximately 67.5% and 56.5% , respectively, of its crude oil supply. During the nine months ended September 30, 2019 and 2018 , the Company had two suppliers that supplied approximately 64.6% and 58.5% , respectively, of its crude oil supply.