1 6 . Segments The operations of the Company are conducted through two operating segments, Maintenance Services and Development Services, which are also its reportable segments. Maintenance Services primarily consists of recurring landscape maintenance services and snow removal services, as well as supplemental landscape enhancement services. Development Services primarily consists of landscape architecture and development services for new construction and large scale redesign projects. Development Services also includes the Companys tree and nursery division, which grows and sells trees and manages removal and installation of specimen trees as part of many development projects. The operating segments identified above are determined based on the services provided, and they reflect the manner in which operating results are regularly reviewed by the Chief Operating Decision Maker (CODM) to allocate resources and assess performance. The CODM is the Companys Chief Executive Officer. The CODM evaluates the performance of the Companys operating segments based upon Net Service Revenues, Adjusted EBITDA and Capital Expenditures. Management uses Adjusted EBITDA to evaluate performance and profitability of each operating segment. The accounting policies of the segments are the same as those described in Note 2 Summary of Significant Accounting Policies. Corporate includes corporate executive compensation, finance, legal and information technology which are not allocated to the segments. Eliminations represent eliminations of intersegment revenues. The Company does not currently provide asset information by segment, as this information is not used by management when allocating resources or evaluating performance. The following is a summary of certain financial data for each of the segments: Fiscal Year Ended Fiscal Year Ended Nine Months Ended September 30, 2019 September 30, 2018 September 30, 2017 Maintenance Services $ 1,813.4 $ 1,774.8 $ 1,278.3 Development Services 595.4 583.3 437.7 Eliminations (4.2 ) (4.5 ) (2.4 ) Net Service Revenues $ 2,404.6 $ 2,353.6 $ 1,713.6 Maintenance Services $ 282.0 $ 289.8 $ 210.3 Development Services 81.7 78.7 52.9 Corporate (58.6 ) (68.4 ) (46.0 ) Adjusted EBITDA (1) $ 305.1 $ 300.1 $ 217.2 Maintenance Services $ 65.4 $ 45.5 $ 40.3 Development Services 10.6 4.9 5.1 Corporate 13.9 36.0 5.2 Capital Expenditures $ 89.9 $ 86.4 $ 50.6 (1) Presented below is a reconciliation of Net Loss to Adjusted EBITDA: Fiscal Year Ended Fiscal Year Ended Nine Months Ended September 30, 2019 September 30, 2018 September 30, 2017 Net income (loss) $ 44.4 $ (15.1 ) $ (14.0 ) Interest expense 72.5 97.8 73.7 Income tax provision (benefit) 12.8 (66.2 ) (9.2 ) Depreciation expense 80.1 75.3 56.5 Amortization expense 56.3 104.9 92.9 Establish public company financial reporting compliance (a) 4.8 4.1 0.8 Business transformation and integration costs (b) 17.5 25.5 10.8 Expenses related to initial public offering (c) 1.0 6.8  Debt extinguishment (d)  25.1  Equity-based compensation (e) 15.7 28.8 3.8 Management fees (f)  13.1 1.9 Adjusted EBITDA $ 305.1 $ 300.1 $ 217.2 (a) Represents costs incurred to establish public company financial reporting compliance, including costs to comply with the requirements of Sarbanes-Oxley, the accelerated adoption of the revenue recognition standard (ASC 606  Revenue from Contracts with Customers ) and other miscellaneous costs. (b) Business transformation and integration costs consist of (i) severance and related costs; (ii) rebranding of vehicle fleet; (iii) business integration costs and (iv) information technology infrastructure transformation costs and other. (c) Represents transaction related expenses incurred in connection with the IPO and subsequent registration statements. (d) Represents losses on the extinguishment of debt. (e) Represents equity-based compensation expense recognized for equity incentive plans outstanding , including $19.6 related to the IPO in the fiscal year ended September 30, 2018. (f) Represents fees paid pursuant to a monitoring agreement terminated on July 2, 2018 in connection with the completion of the IPO.