General Electric (GE) disclosed the following nonGAAP reconciliation for its Industrial segment from its 2018 Form 10K.

$ millions	2018	2017	2016
GE Industrial earnings (loss)	$(19,558)	$(1,841)	$8,596
Less: Nonoperating pension benefit costs (net of tax)	(2,075)	(1,550)	(1,451)
Less: Gains and impairments for disposed or held for sale businesses (net of tax)	925	864	2,255
Less: Restructuring and other (net of tax)	(2,948)	(2,778)	(2,483)
Less: Goodwill impairments (net of tax)	(21,252)	(1,098)	-
Less: GE Industrial U.S. tax reform enactment adjustment	(36)	(4,905)	-
Adjusted GE Industrial earnings (loss) (Non-GAAP)	$5,828	$7,626	$10,275

Required a. Explain how the nonGAAP items (in total) affected adjusted earnings each year.

Net effect of non-GAAP adjustments in 2016:	AnswerIncrease adjusted net earningsDecrease adjusted net earningsDo not change adjusted net earningsNeed more information
Net effect of non-GAAP adjustments in 2017:	AnswerIncrease adjusted net earningsDecrease adjusted net earningsDo not change adjusted net earningsNeed more information
Net effect of non-GAAP adjustments in 2018:	AnswerIncrease adjusted net earningsDecrease adjusted net earningsDo not change adjusted net earningsNeed more information

b. Calculate net non-GAAP items as a percentage of net earnings for each year presented. Note: Round your answers to the nearest whole percentage point. Note: Do not use negative signs with your answers.

	Non-GAAP adjustments/Net earnings
2018	Answer
2017	Answer
2016	Answer

c. Calculate the yearoveryear change (in % terms) in reported net earnings for