Please assist with the following:

Identifying Operating and Nonrecurring Income Components Following is the The Dow Chemical Company income statement. ($ millions) For Year Ended December 31 2014 2013 Net sales $58,167 $57,080 47,46447,594 1,6471,747 3,1063,024 461 Cost of sales Research and development expenses Selling, general, and administrative expenses Amortization of intangibles Goodwill and other intangible asset impairment losses Restructuring charges (credits) Asbestos-related charge Equity in earnings of nonconsolidated affiliates Sundry income (expense)-net Interest income Interest expense and amortization of debt discount 436 50 (3) (22) 78 8351,034 (27) 2,554 41 9831,101 5,265 6,804 1,4261,988 $3,839$4,816 51 Income before income taxes Provision for income taxes Net income