5 . SEGMENT INFORMATION Emera manages its reportable segments separately due in part to their different operating, regulatory and geographical environments. Segments are reported based on each subsidiarys contribution of revenues, net income attributable to common shareholders a nd total assets, as reported to the Companys chief operating decision maker. Effective January 1, 2019, Emera revised its reportable segments to align with strategic prio rities and internal governance. These new reporting segments align with how the Company assesses financial performance and makes decisions about resource allocations. All comparative segment financial information has been restated with no impact to reported consolidated results. The five new reportable segments are:  Florida Electric Utility ;  Canadian Electric Utilities;  Other Electric Utilities;  Gas Utilities and Infrastructure; and  Other Florida Canadian Other Gas Utilities Inter- Electric Electric Electric and Segment millions of Canadian dollars Utility Utilities Utilities Infrastructure Other Eliminations Total For the year ended December 31, 2019 Operating revenues from external customers (1) $ 2,596 $ 1,429 $ 744 $ 1,097 $ 245 $ - $ 6,111 Inter-segment revenues (1) 11 1 - 22 37 (71) - Total operating revenues 2,607 1,430 744 1,119 282 (71) 6,111 AFUDC - debt and equity 20 6 5 2 - - 33 Depreciation and amortization 445 231 107 109 11 - 903 Interest expense, net 154 142 52 59 331 - 738 Internally allocated interest (2) - - - 14 (14) - - Income from equity investments - 91 5 22 36 - 154 Income tax expense (recovery) 79 (10) 11 48 (67) - 61 Operating, maintenance and general ("OM&amp;G") 554 313 195 319 130 (47) 1,464 GBPC impairment charge - - 34 - - - 34 Net income (loss) attributable to common shareholders 419 229 45 183 (213) - 663 Capital expenditures 1,393 384 195 448 63 - 2,483 As at December 31, 2019 Total assets 16,214 6,717 3,069 5,489 1,459 (1,106) (3) 31,842 Investments subject to significant influence - 1,133 41 138 - - 1,312 Goodwill 4,544 - 70 1,218 3 - 5,835 (1) All significant inter-company balances and inter-company transactions have been eliminated on consolidation except for certain transactions between non-regulated and regulated entities that have not been eliminated because management believes the elimination of these transactions would understate property, plant and equipment, OM&amp;G expenses, or regulated fuel for generation and purchased power. Inter-company transactions that have not been eliminated are measured at the amount of consideration established and agreed to by the related parties. Eliminated transactions are included in determining reportable segments. (2) Segment net income is reported on a basis that includes internally allocated financing costs. (3) Primarily relates to consolidated deferred tax reclassifications. Deferred tax assets are reclassified and netted with deferred tax liabilities upon consolidation. Florida Canadian Other Gas Utilities Inter- Electric Electric Electric and Segment millions of Canadian dollars Utility Utilities Utilities Infrastructure Other Eliminations Total For the year ended December 31, 2018 Operating revenues from external customers (1) $ 2,670 $ 1,437 $ 745 $ 1,062 $ 610 $ - $ 6,524 Inter-segment revenues (1) 9 3 - 36 51 (99) - Total operating revenues 2,679 1,440 745 1,098 661 (99) 6,524 AFUDC - debt and equity 20 6 3 1 - - 30 Depreciation and amortization 405 219 114 129 49 - 916 Interest expense, net 132 139 48 55 339 - 713 Internally allocated interest (2) - - - 14 (14) - - Income from equity investments - 87 6 22 39 - 154 Income tax expense (recovery) 85 8 9 47 (80) - 69 OM&amp;G 667 286 188 295 206 (62) 1,580 Net income (loss) attributable to common shareholders 381 218 85 135 (109) - 710 Capital expenditures 1,217 345 187 330 72 - 2,151 As at December 31, 2018 Total assets 15,997 6,275 3,094 5,404 2,653 (1,109) (3) 32,314 Investments subject to significant influence - 1,079 77 155 5 - 1,316 Goodwill 4,774 - 260 1,279 - - 6,313 (1) All significant inter-company balances and inter-company transactions have been eliminated on consolidation except for certain transactions between non-regulated and regulated entities that have not been eliminated because management believes the elimination of these transactions would understate property, plant and equipment, OM&amp;G expenses, or regulated fuel for generation and purchased power. Inter-company transactions that have not been eliminated are measured at the amount of consideration established and agreed to by the related parties. Eliminated transactions are included in determining reportable segments. (2) Segment net income is reported on a basis that includes internally allocated financing costs. (3) Primarily relates to consolidated deferred tax reclassifications. Deferred tax assets are reclassified and netted with deferred tax liabilities upon consolidation. Geographical Information Revenues (1) : For the Year ended December 31 millions of Canadian dollars 2019 2018 Canada $ 1,497 $ 1,520 United States 4,140 4,537 Barbados 320 319 The Bahamas 112 121 Dominica 42 27 $ 6,111 $ 6,524 (1) Revenues are based on country of origin of the product or service sold. Property Plant and Equipment: As at December 31 December 31 millions of Canadian dollars 2019 2018 Canada $ 4,248 $ 4,128 United States (1) 13,095 13,739 Barbados 462 446 The Bahamas 282 315 Dominica 80 84 $ 18,167 $ 18,712 (1) Excludes Emera Maine balances classified as held for sale as at December 31, 2019. Refer to note 4 for further details.