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Other Items Impacting Comparability
 12 Months Ended
Dec. 31, 2017
Other Items Impacting Comparability [Abstract]  
OTHER ITEMS IMPACTING COMPARABILITY
OTHER ITEMS IMPACTING COMPARABILITY
Our primary measure of segment performance as shown in Note 28, "Segment Reporting", excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:
 
Years ended December 31,
 
2017
 
2016
 
2015
 
 
 
(In thousands)
 
 
Restructuring charges and fees, net (1)
$
(21,405
)
 
(5,074
)
 
(18,068
)
Tax reform related bonus
(23,278
)
 
—

 
—

Operating tax adjustment
(2,205
)
 
—

 
—

Pension related adjustment (2)
(5,454
)
 
(7,650
)
 
509

Gain on sale of property (3)
24,122

 
—

 
—

Restructuring charges and fees, net and other items
$
(28,220
)
 
(12,724
)
 
(17,559
)
_______________
(1) Refer to Note 4, "Restructuring Charges and Fees, Net," for additional information.
(2) Refer to Note 22, "Employee Benefit Plans," for additional information.
(3) Refer to Note 27, Miscellaneous Income, Net for additional information.

In connection with the passing of the 2017 Tax Cuts and Jobs Act, we awarded a one-time bonus, totaling $23 million in the aggregate, to all U.S.-based non-incentive eligible employees of the Company as of December 31, 2017. The bonus is reflected within “Selling, general and administrative expenses” in our Consolidated Statement of Earnings.

During 2017, we determined that certain operating tax expenses related to prior periods had not been recognized in prior period earnings. We recorded a one-time charge of $2 million within “Selling, general and administrative
expenses” in our Consolidated Statement of Earnings as the impact of the adjustment was not material to our
consolidated financial statements.