Reportable segment net sales and segment income for the three and nine months ended September 30, 2018 and 2017 were as follows:



	Three Months Ended September 30						Nine Months Ended September 30
($ in millions)	2018			2017			2018			2017
				As Restated						As Restated
Net sales:
Performance Coatings		$2,289			$2,290			$6,947			$6,606
Industrial Coatings	1,528			1,486			4,782			4,460
Total		$3,817			$3,776			$11,729			$11,066
Segment income: ^(a)
Performance Coatings		$331			$365			$1,039			$1,054
Industrial Coatings	169			225			631			765
Total		$500			$590			$1,670			$1,819
Corporate ^(a)	(26		)	(46		)	(92		)	(134		)
Interest expense, net of interest income	(25		)	(22		)	(70		)	(65		)
Legacy items ^(a),(b)	—			1			5			(4		)
Business restructuring	12			—			(71		)	—
Accelerated depreciation related to restructuring actions	(4		)	—			(9		)	—
Legacy legal settlements	—			—			(10		)	18
Accounting investigation costs	(2		)	—			(11		)	—
Impairment of a non-manufacturing asset	—			—			(9		)	—
Costs related to customer assortment change	(4		)	—			(18		)	—
Environmental remediation charges	—			—			(34		)	—
Gain from sale of a business	—			—			—			25
Transaction-related costs ^(c)	—			—			—			(9		)
Pension settlement charge	—			—			—			(22		)
Income from continuing operations before income taxes		$451			$523			$1,351			$1,628


(a)	During the first quarter 2018, PPG recast 2017 segment income, legacy items and corporate to present the non-service cost components of pension and other post-retirement benefit costs as corporate costs. Segment income only includes the service cost component of pension and other post-retirement benefit costs for all periods presented. See Note 3, "New Accounting Standards" for more information.


(b)	Legacy items include current costs related to former operations of the Company, including pension and other postretirement benefit costs, certain charges for legal matters and environmental remediation costs, and certain other charges which are not associated with PPG's current business portfolio.


(c)	Transaction-related costs include advisory, legal, accounting, valuation and other professional or consulting fees incurred to effect significant acquisitions, as well as similar fees and other costs to effect disposals not classified as discontinued operations. These costs may also include the flow-through cost of sales for the step up to fair value of inventories acquired in acquisitions.