Adient evaluates the performance of its reportable segments using an adjusted EBITDA metric defined as income before income taxes and noncontrolling interests, excluding net financing charges, restructuring and impairment costs, restructuring related-costs, net mark-to-market adjustments on pension and postretirement plans, transaction gains/losses, purchase accounting amortization, depreciation, stock-based compensation and other non-recurring items ("Adjusted EBITDA"). Also, certain corporate-related costs are not allocated to the segments. The reportable segments are consistent with how management views the markets served by Adient and reflect the financial information that is reviewed by its chief operating decision maker. Year Ended September 30, (in millions) 2020 2019 2018 Net Sales Americas $ 5,889 $ 7,785 $ 7,664 EMEA 5,148 6,675 7,436 Asia 1,822 2,337 2,659 Eliminations (189) (271) (320) Total net sales $ 12,670 $ 16,526 $ 17,439 Year Ended September 30, (in millions) 2020 2019 2018 Adjusted EBITDA Americas $ 228 $ 210 $ 302 EMEA 101 161 364 Asia 424 513 625 Corporate-related costs (1) (80) (97) (95) Becoming Adient costs (2)   (62) Restructuring and impairment costs (3) (238) (176) (1,181) Purchase accounting amortization (4) (40) (44) (69) Restructuring related charges (5) (20) (31) (61) Loss on business divestitures - net (6) (13)   Impairment of nonconsolidated partially owned affiliate (7) (231)  (358) Depreciation (8) (295) (278) (393) Stock based compensation (9) (15) (20) (37) Other items (10) (16) (9) (55) Earnings (loss) before interest and income taxes (195) 229 (1,020) Net financing charges (220) (182) (144) Other pension income (expense) (14) (45) 43 Income (loss) before income taxes $ (429) $ 2 $ (1,121) Notes: (1) Corporate-related costs not allocated to the segments include executive office, communications, corporate development, legal and corporate finance. (2) Reflects incremental expenses associated with becoming an independent company. (3) Reflects 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. Included in restructuring charges in fiscal 2020 is a non-cash pre-tax impairment related to China intangible assets of $24 million, held for sale asset impairments of $21 million, and $8 million of other long-lived asset impairments. Included in restructuring charges in fiscal 2019 is a $66 million non-cash pre-tax impairment charge related to long-lived assets ($11 million in the Americas and $55 million in EMEA) and an $18 million non-cash impairment charge related to assets held for sale ($6 million in the Americas and $12 million in Asia). Included in restructuring charges in fiscal 2018 is a non-cash pre-tax impairment charge of $1,086 million in the seat structure and mechanism operations ($787 million related to long-lived assets and $299 million related to goodwill), and a $49 million non-cash impairment charge related to assets held for sale. Refer to Note 5, "Property, Plant and Equipment," Note 6, "Goodwill and Other Intangible Assets," Note 15, "Restructuring and Impairment Costs," and Note 16, "Impairment of Long-Lived Assets," of the notes to the consolidated financial statements for more information. (4) Reflects amortization of intangible assets including those related to partially owned affiliates recorded within equity income. (5) Reflects restructuring related charges for costs that are directly attributable to restructuring activities, but do not meet the definition of restructuring under ASC 420 along with restructuring costs at partially owned affiliates recorded within equity income. (6) Reflects $21 million loss of sale of RECARO and $4 million loss on deconsolidation of Aerospace, partially offset by a $12 million gain on completion of the Yanfeng transaction. (7) Reflects non-cash impairment charges related to Adient's YFAI investment balance, which has been recorded within the equity income line in the consolidated statements of income. The fiscal 2020 impairment was recorded in conjunction with the Yanfeng transaction. (8) For the year ended September 30, 2018, depreciation excludes $7 million, which is included in restructuring related charges discussed above. (9) For the year ended September 30, 2018, stock based compensation excludes $10 million which is included in Becoming Adient costs discussed above. (10) The year ended September 30, 2020 primarily includes $15 million of transaction costs and $1 million of tax adjustments at YFAI. The year ended September 30, 2019 primarily includes $4 million of integration costs associated with the acquisition of Futuris, $3 million of transaction costs and $2 million of tax adjustments at YFAI. The year ended September 30, 2018 primarily includes $22 million of integration costs associated with the acquisition of Futuris, $11 million of non-recurring consulting fees related to the seat structure and mechanism operations, an $8 million charge related to the impact of the U.S. tax reform at YFAI and $8 million of prior period adjustments.