2020						2019
						(in millions, except share and per share amounts)
U.S. GAAP net income attributable to Nasdaq						$	933					$	774
Non-GAAP adjustments:
Amortization expense of acquired intangible assets						103						101
Merger and strategic initiatives expense						33						30
Restructuring charges						48						39
Net income from unconsolidated investees						(70)						(82)
Clearing default loss
Provision for notes receivable						6						20
Extinguishment of debt						36						11
Net gain on divestiture of businesses												(27)
Gain on sale of investment security
Charitable donations						17
Other						8						17
Total non-GAAP adjustments						181						109
Adjustment to the income tax provision to reflect non-GAAP adjustments and other tax items						(77)						(43)
Excess tax benefits related to employee share-based compensation						(6)						(5)
Impact of enacted U.S. tax legislation
Reversal of certain Swedish tax benefits
Total non-GAAP tax adjustments						(83)						(48)
Total non-GAAP adjustments, net of tax						98						61
Non-GAAP net income attributable to Nasdaq						$	1,031					$	835

What items did the company choose to exclude/include from GAAP Earnings in order to arrive at nonGAAP Earnings? If a company discloses many items, select 2 for discussion.

b. Why might the company select those items for its reconciliation? Why might the company believe these items are not indicative of its current financial performance?