Financial information relating to Adient's reportable segments is as follows: Year Ended September 30, (in millions) 2018 2017 2016 Net Sales Seating $ 15,704 $ 14,742 $ 15,325 SS&amp;M 3,003 2,810 2,992 Eliminations (1,268 ) (1,339 ) (1,527 ) Total net sales $ 17,439 $ 16,213 $ 16,790 Year Ended September 30, (in millions) 2018 2017 2016 Adjusted EBITDA Seating $ 1,411 $ 1,578 $ 1,484 SS&amp;M (168 ) 82 124 Interiors 62 93 91 Corporate-related costs (1) (105 ) (148 ) (162 ) Becoming Adient costs (2) (62 ) (95 )  Separation costs (3)  (10 ) (369 ) Restructuring and impairment costs (4) (1,181 ) (46 ) (332 ) Purchase accounting amortization (5) (69 ) (43 ) (37 ) Restructuring related charges (6) (61 ) (37 ) (14 ) Pension mark-to-market (7) 24 45 (110 ) Impairment of nonconsolidated partially owned affiliate (8) (358 )   Gain on previously-held interest (9)  151  Depreciation (10) (393 ) (332 ) (327 ) Stock based compensation (11) (37 ) (29 ) (28 ) Other items (12) (40 ) (16 ) 79 Earnings (loss) before interest and income taxes (977 ) 1,193 399 Net financing charges (144 ) (132 ) (22 ) Income (loss) before income taxes $ (1,121 ) $ 1,061 $ 377 Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal, finance and marketing. (2) Reflects incremental expenses associated with becoming an independent company. (3) Reflects expenses associated with and incurred prior to the separation from the former Parent. (4) 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. Fiscal 2018 restructuring and impairment costs includes a non-cash pre-tax impairment charge of $1,086 in the SS&amp;M business ($787 million related to long-lived assets $299 million related to goodwill), a $49 million non-cash impairment charge related to assets held for sale and a $46 million qualified restructuring charge. Refer to Note 4, "Property, Plant and Equipment," Note 5, "Goodwill and Other Intangible Assets," Note 14, "Restructuring and Impairment Costs," and Note 15, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for more information. Amounts in prior fiscal years relate primarily to qualified restructuring. (5) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (6) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420. (7) Reflects net mark-to-market adjustments on pension and postretirement plans. (8) Reflects a non-cash impairment charge related to Adient's YFAI investment balance, which has been recorded within the equity income line in the consolidated statements of income. See Note 18, "Nonconsolidated Partially-Owned Affiliates," for more information. (9) An amendment to the rights agreement of a seating affiliate in China was finalized in the fourth quarter of fiscal 2017 giving Adient control of the previously non-consolidated affiliate. Adient began consolidating the entity in July 2017 and was required to apply purchase accounting, including recognizing a gain on our previously held interest, which has been recorded in equity income. (10) For the twelve months ended September 30, 2018, depreciation excludes $7 million, which is included in restructuring related charges discussed above. For the twelve months ended September 30, 2017, depreciation excludes $5 million which is included in Becoming Adient costs discussed above. (11) For the twelve months ended September 30, 2018 and 2017, stock based compensation excludes $10 million and $16 million, respectively. These amounts are included in Becoming Adient costs discussed above. (12) The twelve months ended September 30, 2018 primarily includes $22 million integration costs associated with the acquisition of Futuris, $11 million of non-recurring consulting fees related to SS&amp;M, and a $8 million charge related to the impact of the U.S. tax reform on YFAI. The twelve months ended September 30, 2017 primarily includes $3 million of transaction costs associated with the acquisition of Futuris and $12 million of initial funding of the Adient foundation. The twelve months ended September 30, 2016 includes a $24 million multi-employer pension credit associated with the removal of costs for pension plans that remained with the former Parent, $22 million of favorable settlements from prior year business divestitures, a $20 million favorable legal settlement and a $13 million favorable commercial settlement.