Non-GAAP Disclosures 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)	$(18,528)	$(1,841)	$8,143
Less: Nonoperating pension benefit costs (net of tax)	(1,966)	(1,550)	(1,374)
Less: Gains and impairments for disposed or held for sale businesses (net of tax)	877	864	2,137
Less: Restructuring and other (net of tax)	(2,948)	(2,778)	(2,483)
Less: Goodwill impairments (net of tax)	(20,134)	(1,040)	-
Less: GE Industrial U.S. tax reform enactment adjustment	(34)	(4,905)	-
Adjusted GE Industrial earnings (loss) (Non-GAAP)	$5,677	$7,568	$9,863

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

Net effect of non-GAAP adjustments in 2016:	Answer Increase adjusted net earnings
Net effect of non-GAAP adjustments in 2017:	Answer Increase adjusted net earnings
Net effect of non-GAAP adjustments in 2018:	Answer Increase adjusted net earnings

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	131%
2017	511%
2016	21%

c. Calculate the yearoveryear change (in % terms) in reported net earnings for 2017 and 2018. Calculate the yearoveryear change (in % terms) in the nonGAAP 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	___%	___%
Non-GAAP income	___%	___%