Compare GAAP and non-GAAP Measures FMC Corporation reports the following non-GAAP information in its 2018 form 10-K. Use this information to answer the requirements. The following chart, which is provided to assist the readers of our financial statements, depicts certain after-tax charges (gains). These items are excluded from the measures we use to evaluate business performance and determine certain performance-based compensation. Additionally, the chart below discloses our Non-GAAP financial measure Adjusted after-tax earnings from continuing operations attributable to FMC stockholders. We believe that this measure provides useful information about our operating results to investors. We also believe that excluding the effect of certain charges allows management and investors to compare more easily the financial performance of our underlying businesses from period to period.

Year Ended December 31 ($ in millions)	2018	2017
Net income (loss) attributable to FMC stockholders (GAAP)	$502.1	$535.8
Corporate special charges (income), pre-tax	259.6	250.0
Income tax expense (benefit) on corporate special charges (income)	(59.4)	(67.5)
Adjustments for noncontrolling interest, net of tax on corporate special
charges (income)	(1.5)	-
Discontinued operations attributable to FMC stockholders, net of
income taxes	143.4	(621.7)
Non-GAAP tax adjustments	10.5	271.7
Adjusted after-tax earnings from continuing operations attributable to
FMC stockholders (non-GAAP)	$854.7	$368.3

Required a. Compute the return on equity for each year. Average equity was $2,901.5 million and $2,319.8 million for 2018 and 2017, respectively. Note: Round the percentage to one decimal place (for example, enter 14.6% for 14.55555%). 2018 ROE: % 0 2017 ROE: 0 % b. Compute the year over year change for (1) net income and (2) non-GAAP earnings. Note: Round the percentage to one decimal place (for example, enter 14.6% for 14.55555%). (1) Change in net Income o % (2) Change in non-GAAP earnings 0 % Which measure do we believe more accurately captures the trend in FMC's earnings? c. Re-compute the return on equity for each year using the non-GAAP earnings number. Note: Round the percentage to one decimal place (for example, enter 14.6% for 14.55555%). 2018 ROE: 0 % 2017 ROE: 0 % The updated ROE measure shows: Which ratio do we believe investors would rely on more