Non-GAAP Disclosures General Electric (GE) disclosed the following non-GAAP reconciliation for its Industrial segment from its 2018 Form 10-K. S millions GE Industrial earnings (loss) Less: Nonoperating pension benefit costs (net of tax) Less: Gains and impairments for disposed or held for sale businesses (net of tax) Less Restructuring and other (net of tax) Less: Goodwill impairments (net of tax) Less: GE Industrial U.S. tax reform enactment adjustment Adjusted GE Industrial earnings (loss) (Non-GAAP) 2018 2017 2016 $(17.499) 5(1,841) $7,691 (1.856) (1.550) (1,298) 828 864 2018 (2,948) (2.778) (2.483) (19,015) (983) (32) (4.905) $5,524 $7,511 39,454 Required a. Explain how the non GAAP items (in total) affected adjusted earnings each year. 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 2017 2016 % 96 c. Calculate the year-over-year change in % terms) in reported net earnings for 2017 and 2018. Calculate the year-over-year change (in % terms) in the non-GAAP net income. Note: Round your answers to the nearest whole percentage point. Note: Use a negative sign to indicate lower performance over the previous year. 2018 Year-over Year % Change 2017 Year-over Year % Change Net earnings 96 Non-GAAP Income 96 % 95 Check