Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2018

Revenue from External Customers by Geographic Areas

Net sales by segment and region for the three months ended March 31, 2018 and 2017 were as follows:



($ in millions)	Performance Coatings				Industrial Coatings				Total Net Sales
	Three Months Ended March 31				Three Months Ended March 31				Three Months Ended March 31
	2018		2017		2018		2017		2018		2017
			As Restated								As Restated
United States and Canada		$974		$962		$611		$581		$1,585		$1,543
EMEA	707		629		473		394		1,180			$1,023
Asia-Pacific	242		220		388		363		630			$583
Latin America	237		206		149		131		386			$337
Total		$2,160		$2,017		$1,621		$1,469		$3,781		$3,486

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The following table summarizes the March 31, 2018 consolidated statement of operations as if the ASU had not been adopted and the adjustment required upon the adoption of the ASU.



	Three Months Ended March 31, 2018
($ in millions)	As Reported			Adjustments			Without adoption
Net sales		$3,781			$4			$3,785
Cost of sales, exclusive of depreciation and amortization	2,181			(25		)	2,156
Selling, general and administrative	906			27			933
Other income	(24		)	2			(22		)
Income before income taxes from continuing operations	421			—			421