Nagy Corporation reported the following income statement in 20X1, along with a comparable income statement for 20X0, its first year of operations:

Income Statement, 20X1 and 20X0
($ in millions)
	20X1			20X0
Sales	$	350		$	280
Cost of goods sold		(188	)		(170	)
Depreciation expense		(40	)		(38	)
Interest expense		(25	)		(22	)
Fixed asset impairment		(30	)
Other operating expenses		(99	)		(92	)
Loss before income tax benefit		(32	)		(42	)
Income tax benefit		7			9
Net income	$	(25	)	$	(33	)

In its Form 10-K, Nagy also provided a non-GAAP metric, earnings before depreciation and one-time charges, which was a pre-tax earnings measure that excluded depreciation expense and the one-time fixed-asset impairment charge in 20X1. Nagy reported that its earnings before depreciation and one-time charges was $38 million in 20X1 versus a $4 million loss in 20X1.

Required:

Provide the reconciliation (for both 20X1 and 20X0) to the nearest GAAP counterpart that Nagy must include with its non-GAAP metric. (Enter your answers in million. Amounts to be deducted should be indicated by a minus sign.)