4 . Segment Information We have two reportable segments; our Owned and Operated Mines segment and our Logistics and Related Activities segment. Our Owned and Operated Mines segment is characterized by the predominant focus on thermal coal production where the sale occurs at the mine site and where title and risk of loss generally pass to the customer at that point. This segment includes our Antelope Mine, Cordero Rojo Mine, and Spring Creek Mine. Sales in this segment are primarily to dom estic electric utilities and some industrials , although a portion may be made to our Logistics and Related Activities segment. S ales between reportable segments are priced based on prevailing market prices for arms length transactions. Our mines utilize surface mining extraction processes and are all located in the PRB. The gains and losses resulting from any domestic coal futures contracts and WTI derivative financial instruments are reported within this segment. Our Logistics and Related Activities segment is characterized by the services we provide to our international and certain of our domestic customers where we deliver coal to the customer at a terminal or the customers plant or other delivery point, remote from our mine site. Services provide d include the purchase of coal from third parties or from our Owned and Operated Mines segment, at market prices, as well as the contracting and coordination of the transportation and other handling services from third-party operators, which are typically rail and terminal companies and may include chartering of a vessel. Title and risk of loss are retained by the Logistics and Related Activities segment through the transportation and delivery process. Title and risk of loss pass to the customer in accord ance with the contract and typically occur at a vessel loading terminal, a vessel unloading terminal or an end use facility. Risk associated with rail and terminal take-or-pay agreements is also borne by the Logistics and Related Activities segment. The gains and losses resulting from any international coal forward contracts and international coal put options are reported within this segment. Amortization related to the amended port and rail take-or-pay agreements are also included in this segment. See Note 5 for additional information about the amended transportation agreements. Incremental production taxes and royalties associated with the sales made by our Logistics and Related Activities segment are included in this segment for the curren t year. These taxes and royalties were immaterial in the prior year and have not been reclassified from the Owned and Operated Mines segment. Our business activities that are not considered operating segments are included in Other , although they are not required to be included in this footnote. They are provided for reconciliation purposes and include Selling, general and administrative expenses (SG&amp;A) as well as results relating to broker activity. Eliminations represent the purchase and sale of coal between reportable segments and the associated elimination of intercompany profit or loss in inventory and are provided for reconciliation purposes. Revenue The following table presents Revenue (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Owned and Operated Mines $ 161,977 $ 197,974 $ 459,570 $ 550,228 Logistics and Related Activities 90,982 67,679 249,951 161,905 Other 3 595 8 3,028 Eliminations (19,882) (17,364) (54,442) (41,348) Consolidated $ 233,080 $ 248,884 $ 655,087 $ 673,813 Capital Expenditures The following table presents purchases of property, plant and equipment, investment in development projects, and capital expenditures included in Property, plant and equipment, net , Other assets , and Accounts payable (in thousands): Nine Months Ended September 30, 2018 2017 Owned and Operated Mines $ 14,224 $ 13,053 Logistics and Related Activities   Other 299 1,420 Consolidated $ 14,523 $ 14,473 Adjusted EBITDA EBITDA represents net income (loss) before: (1) interest income (expense) net, (2) income tax provision, (3) depreciation and depletion, and (4) amortization. Adjusted EBITDA represents EBITDA as further adjusted for accretion, which represents non-cash increases in asset retirement obligation liabilities resulting from the passage of time, and specifically identified items that management believes do not directly reflect our core operations. The specifi cally identified items that we routinely adjust for are: (1) adjustments to exclude non-cash impairment charges, (2) adjustments for derivative financial instruments, excluding fair value mark-to-market gains or losses and including cash amounts received or paid, (3) adjustments to exclude debt restructuring costs, and (4) non-cash throughput amortization expense and contract termination payments made to amend the BNSF and Westshore agreements. Adjusted EBITDA is an additional tool intended to assist o ur management in comparing our performance on a consistent basis for purposes of business decision making by removing the impact of certain items that m anagement believes do not directly reflect our core operations. Adjusted EBITDA is a metric intended to assist management in evaluating operating performance, compensation decisions, comparing performance across periods, planning and forecasting future business operations and helping determine levels of operating and capital investments. The following table reconciles segment Adjusted EBITDA to In come (loss) before income tax provision and earnings from unconsolidated affiliates (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2018 2017 2018 2017 Adjusted EBITDA Owned and Operated Mines (1) $ 32,289 $ 45,597 $ 56,195 $ 116,056 Logistics and Related Activities 10,471 3,150 24,858 2,215 Total Adjusted EBITDA for reportable segments 42,760 48,747 81,053 118,271 Unallocated net expenses (2,059) (12,794) (21,487) (32,307) Adjustments to Income (loss) before income tax provision and earnings from unconsolidated affiliates Depreciation and depletion (17,392) (18,789) (46,788) (56,683) Accretion (1,947) (1,865) (5,359) (5,532) Impairments   (800)  Debt restructuring costs    (23) Derivative financial instruments: Gain (loss) on derivative financial instruments (2) 730 838 730 (3,102) Inclusion of cash amounts (received) paid (3)  821  1,968 Total derivative financial instruments 730 1,659 730 (1,134) Interest expense, net (8,107) (9,426) (27,300) (32,047) (Income) loss from unconsolidated affiliates, net of tax (3) (138) (269) (771) Non-cash throughput amortization expense and contract termination payments (1,288) (5,069) (4,668) (14,989) Income (loss) before income tax provision and earnings from unconsolidated affiliates (4) $ 12,693 $ 2,324 $ (24,886) $ (25,213) Adjusted EBITDA for the Owned and Operated Mines segment includes a non-cash gain on the termination of our postretirement medical plan of $ 16.2 million for the three and nine months ended September 30, 2018. Excluding this non-cash gain, Adjusted EBITDA for the Owned and Operated Mines segment would have been $ 16.1 million and $ 40.0 million for the three and nine months ended September 30, 2018, respectively. (Gain) loss on derivative financial instruments reflected in the Unaudited Condensed Con solidated Statements of Operations and Comprehensive Income (Loss) . Cash amounts received and paid reflected within operating cash flows in the Unaudited Condensed Consolidated Statements of Cash Flows . Includes a non-cash gain on the termination of our p ostretirement medical plan of $ 19.5 million for the three and nine months ended September 30, 2018. See Note 15 for a discussion regarding the termination of our postretirement medical plan effective January 1, 2019.