Segment Information MPLXs chief operating decision maker is the chief executive officer (CEO) of its general partner. The CEO reviews MPLXs discrete financial information, makes operating decisions, assesses financial performance and allocates resources on a type of service basis. MPLX has two reportable segments: L&amp;S and G&amp;P. Each of these segments is organized and managed based upon the nature of the products and services it offers.  L&amp;S  transports, stores, distributes and markets crude oil, asphalt, refined petroleum products and water. Also includes an inland marine business, terminals, rail facilities, storage caverns and refining logistics.  G&amp;P  gathers, processes and transports natural gas; gathers, transports, fractionates, stores and markets NGLs. During the second quarter of 2018, our CEO began to evaluate the performance of our segments using Segment Adjusted EBITDA. We have modified our presentation of segment performance metrics to be consistent with this change, including prior periods presented for consistent and comparable presentation. Amounts included in net income and excluded from Segment Adjusted EBITDA include: (i) depreciation and amortization; (ii) provision/(benefit) for income taxes; (iii) amortization of deferred financing costs; (iv) extinguishment of debt; (v) non-cash equity-based compensation; (vi) impairment expense; (vii) net interest and other financial costs; (viii) income/(loss) from equity method investments; (ix) distributions and adjustments related to equity method investments; (x) unrealized derivative gains/(losses); (xi) acquisition costs; (xii) noncontrolling interests; and (xiii) other adjustments as deemed necessary. These items are either: (i) believed to be non-recurring in nature; (ii) not believed to be allocable or controlled by the segment; or (iii) are not tied to the operational performance of the segment. The tables below present information about revenues and other income, capital expenditures and investments in unconsolidated affiliates for the years ended December 31, 2019, 2018 and 2017 as well as total assets for our reportable segments as of December 31, 2019 and 2018: (In millions) 2019 2018 2017 L&amp;S Service revenue $ 3,765 $ 2,575 $ 1,200 Rental income 1,235 856 279 Product related revenue 91 23  Income from equity method investments 200 171 36 Other income 61 47 47 Total segment revenues and other income (1) 5,352 3,672 1,562 Segment Adjusted EBITDA (2) 2,748 2,057 775 Capital expenditures 1,060 708 512 Investments in unconsolidated affiliates 289 3 533 G&amp;P Service revenue 2,188 1,685 1,038 Rental income 349 342 277 Product related revenue 997 1,171 897 Income from equity method investments 90 76 42 Other income 65 59 51 Total segment revenues and other income (1) 3,689 3,333 2,305 Segment Adjusted EBITDA (2) 1,586 1,418 1,229 Capital expenditures 1,203 1,545 972 Investments in unconsolidated affiliates $ 424 $ 338 $ 228 (1) Within the total segment revenues and other income amounts presented above, third party revenues for the L&amp;S segment were $660 million , $371 million and $160 million for 2019 , 2018 and 2017 , respectively. Third party revenues for the G&amp;P segment were $3,474 million , $3,198 million and $2,246 million for 2019 , 2018 and 2017 , respectively. (2) See below for the reconciliation from Segment Adjusted EBITDA to Net income. December 31, (In millions) 2019 2018 Segment Assets Cash and cash equivalents $ 15 $ 77 L&amp;S 20,810 19,963 G&amp;P 19,605 19,285 Total assets $ 40,430 $ 39,325 The table below provides a reconciliation between Net income and Segment Adjusted EBITDA. (In millions) 2019 2018 2017 Reconciliation to Net income: L&amp;S Segment Adjusted EBITDA $ 2,748 $ 2,057 $ 775 G&amp;P Segment Adjusted EBITDA 1,586 1,418 1,229 Total reportable segments 4,334 3,475 2,004 Depreciation and amortization (1) (1,254 ) (867 ) (683 ) (Provision)/benefit for income taxes  (8 ) (1 ) Amortization of deferred financing costs (42 ) (55 ) (53 ) Loss on extinguishment of debt  (46 )  Non-cash equity-based compensation (22 ) (23 ) (15 ) Impairment expense (1,197 )   Net interest and other financial costs (873 ) (613 ) (301 ) Income from equity method investments 290 247 78 Distributions/adjustments related to equity method investments (562 ) (458 ) (231 ) Unrealized derivative gains/(losses) (2) 1 5 (6 ) Acquisition costs (14 ) (4 ) (11 ) Other (1 )   Adjusted EBITDA attributable to noncontrolling interests 32 18 8 Adjusted EBITDA attributable to Predecessor (3) 770 335 47 Net income $ 1,462 $ 2,006 $ 836 (1) Depreciation and amortization attributable to L&amp;S was $503 million , $308 million and $163 million for the years ended 2019 , 2018 and 2017 , respectively. Depreciation and amortization attributable to G&amp;P was $751 million , $559 million and $520 million for 2019 , 2018 and 2017 , respectively. (2) MPLX makes a distinction between realized or unrealized gains and losses on derivatives. During the period when a derivative contract is outstanding, changes in the fair value of the derivative are recorded as an unrealized gain or loss. When a derivative contract matures or is settled, the previously recorded unrealized gain or loss is reversed and the realized gain or loss of the contract is recorded. (3) The Adjusted EBITDA adjustments related to Predecessor are excluded from Adjusted EBITDA attributable to MPLX LP prior to the acquisition date.