BUSINESS SEGMENT INFORMATION The company defines its operating segments as components of its business where separate financial information is available and is evaluated regularly by the chief operating decision maker in deciding how to allocate resources and in assessing performance. The companys Chief Operating Decision Maker ("CODM") is the Chief Executive Officer. On March 12, 2018, the company announced a realignment of operations to further drive long-term strategic objectives while also assigning new responsibilities as part of its commitment to leadership development. As part of this realignment, reportable segments changed. As of the second quarter of fiscal year 2018, the company's reportable segments are (1) Commercial Truck &amp; Trailer and (2) Aftermarket &amp; Industrial. Prior year reportable segment financial results have been recast for these changes. The company has two reportable segments at September 30, 2018 , as follows:  The Commercial Truck &amp; Trailer segment supplies drivetrain systems and components, including axles, drivelines and braking and suspension systems, primarily for medium- and heavy-duty trucks and other applications in North America, South America, Europe and Asia Pacific. It also supplies a variety of undercarriage products and systems for trailer applications in North America. This segment also includes the company's aftermarket businesses in Asia Pacific and South America.  The Aftermarket &amp; Industrial segment supplies axles, brakes, drivelines, suspension parts and other replacement parts to commercial vehicle and industrial aftermarket customers, primarily in North America and Europe. In addition, this segment supplies drivetrain systems and certain components, including axles, drivelines, brakes and suspension systems for military, construction, bus and coach, fire and emergency and other applications in North America and Europe. Segment adjusted EBITDA is defined as income (loss) from continuing operations before interest expense, income taxes, depreciation and amortization, non-controlling interests in consolidated joint ventures, loss on sale of receivables, restructuring expense, asset impairment charges and other special items as determined by management. Segment adjusted EBITDA excludes unallocated legacy and corporate income (expense), net. The company uses segment adjusted EBITDA as the primary basis for the CODM to evaluate the performance of each of its reportable segments. The accounting policies of the segments are the same as those applied in the consolidated financial statements, except for the use of segment adjusted EBITDA. The company may allocate certain common costs, primarily corporate functions, between the segments differently than the company would for stand alone financial information prepared in accordance with GAAP. These allocated costs include expenses for shared services such as information technology, finance, communications, legal and human resources. The company does not allocate interest expense and certain legacy and other corporate costs not directly associated with the segment. Segment information is summarized as follows (in millions): Commercial Truck &amp; Trailer Aftermarket &amp; Industrial Elims Total Fiscal year 2018 Sales: External Sales $ 3,171 $ 1,007 $  $ 4,178 Intersegment Sales 154 17 (171 )  Total Sales $ 3,325 $ 1,024 $ (171 ) $ 4,178 Fiscal year 2017 Sales (1) : External Sales $ 2,467 $ 880 $  $ 3,347 Intersegment Sales 139 20 (159 )  Total Sales $ 2,606 $ 900 $ (159 ) $ 3,347 Fiscal year 2016 Sales (1) : External Sales $ 2,332 $ 867 $  $ 3,199 Intersegment Sales 133 19 (152 )  Total Sales $ 2,465 $ 886 $ (152 ) $ 3,199 (1) Fiscal year 2017 and 2016 have been recast to reflect reportable segment changes. Segment adjusted EBITDA: 2018 2017 (2) 2016 (2) Commercial Truck &amp; Trailer $ 345 $ 234 $ 207 Aftermarket &amp; Industrial 142 116 116 Segment adjusted EBITDA 487 350 323 Unallocated legacy and corporate income (expense), net (1) (13 ) (3 ) 4 Interest expense, net (67 ) (119 ) (84 ) Gain on sale of equity investment  243  Benefit (provision) for income taxes (149 ) (52 ) 424 Depreciation and amortization (84 ) (75 ) (67 ) Loss on sale of receivables (5 ) (5 ) (5 ) Restructuring costs (6 ) (6 ) (16 ) Asbestos related items (3) (25 )   Pension settlement loss (4) (6 )   Asset impairment charges (3 ) (4 )  Noncontrolling interests (9 ) (4 ) (2 ) Income from continuing operations attributable to Meritor, Inc. $ 120 $ 325 $ 577 (1) Unallocated legacy and corporate income (expense), net represents items that are not directly related to the company's business segments. These items primarily include asbestos-related charges and settlements, pension and retiree medical costs associated with sold businesses, and other legacy costs for environmental and product liability. (2) Fiscal year 2017 and 2016 have been recast to reflect reportable segment changes. (3) The year ended September 30, 2018 includes $25 million related to the change in estimate resulting from change in estimated forecast horizon and an asbestos insurance settlement. (4) The year ended September 30, 2018 includes $6 million related to the U.K. pension settlement loss. Depreciation and Amortization: 2018 2017 (1) 2016 (1) Commercial Truck &amp; Trailer $ 72 $ 66 $ 59 Aftermarket &amp; Industrial 12 9 8 Total depreciation and amortization $ 84 $ 75 $ 67 Capital Expenditures: 2018 2017 (1) 2016 (1) Commercial Truck &amp; Trailer $ 88 $ 84 $ 82 Aftermarket &amp; Industrial 16 11 11 Total capital expenditures $ 104 $ 95 $ 93 Segment Assets: 2018 2017 (2) Commercial Truck &amp; Trailer $ 1,858 $ 1,708 Aftermarket &amp; Industrial 495 466 Total segment assets 2,353 2,174 Corporate (3) 633 869 Less: Accounts receivable sold under off-balance sheet factoring programs (4) (260 ) (261 ) Total assets $ 2,726 $ 2,782 (1) Fiscal year 2017 and 2016 have been recast to reflect reportable segment changes. (2) Amounts as of September 30, 2017 have been recast to reflect reportable segment changes, including the reallocation of goodwill. (3) Corporate assets consist primarily of cash, deferred income taxes and prepaid pension costs. (4) At September 30, 2018 and September 30, 2017 , segments assets include $260 million and $261 million , respectively, of accounts receivable sold under off-balance sheet accounts receivable factoring programs (see Note 8). These sold receivables are included in segment assets as the CODM reviews segment assets inclusive of these balances. Sales by geographic area are based on the location of the selling unit. Information on the companys geographic areas is summarized as follows (in millions): Sales by Geographic Area: 2018 2017 2016 U.S. $ 2,289 $ 1,761 $ 1,617 Canada 72 69 67 Mexico 221 234 390 Total North America 2,582 2,064 2,074 Sweden 311 273 250 Italy 243 210 201 United Kingdom 179 149 136 Other Europe 103 83 86 Total Europe 836 715 673 Brazil 224 168 130 China 196 127 84 India 231 184 152 Other Asia-Pacific 109 89 86 Total sales $ 4,178 $ 3,347 $ 3,199 Assets by Geographic Area: 2018 2017 U.S. $ 1,350 $ 1,489 Canada 36 29 Mexico 224 204 Total North America 1,610 1,722 Sweden 138 123 Italy 86 70 United Kingdom 263 241 Other Europe 171 184 Total Europe 658 618 Brazil 161 164 China 123 127 India 100 84 Other Asia-Pacific 74 67 Total $ 2,726 $ 2,782 Sales to AB Volvo represented approximately 23 percent , 22 percent and 23 percent of the companys sales in fiscal years 2018 , 2017 and 2016 , respectively. Sales to Daimler AG represented approximately 17 percent , 17 percent and 18 percent of the companys sales in fiscal years 2018 , 2017 and 2016 , respectively. Sales to PACCAR represented approximately 12 percent , 10 percent and 9 percent of the company's sales in fiscal years 2018 , 2017 and 2016 , respectively. No other customer comprised 10 percent or more of the companys total sales in any of the three fiscal years ended September 30, 2018 .