OTHER ITEMS IMPACTING COMPARABILITY

Our primary measure of segment performance as shown in Note 19, "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:



	Three months ended September 30,			Nine months ended September 30,
	2018		2017	2018		2017
	(In thousands)
Restructuring and other, net	$	313	4,255	$	4,209	1,681
Goodwill impairment ⁽¹⁾	—		—	15,513		—
Pension settlement charge	—		5,454	—		5,454
Operating tax adjustment	—		—	—		2,205
Restructuring and other items, net	$	313	9,709	$	19,722	9,340

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(1)	Refer to Note 6, "Goodwill ," for additional information.

During the three and nine months ended September 30, 2018 and 2017, the below items were recorded in "Restructuring and other, net":

•

In the second quarter of 2018, we committed to a plan to shutdown our Singapore business operations and recognized employee termination costs of $0.6 million in third quarter of 2018 and $3 million in the nine months ended September 30, 2018. We expect to incur additional restructuring charges related to exiting Singapore business operations, but we do not expect these charges to be material to our financial statements.


•	We recorded restructuring credits of $2 million in the third quarter of 2018 and $4 million in the nine months ended September 30, 2018, related to gains on the sale of certain U.K. facilities that were closed as part of our December 2017 restructuring activities.


•	During the third quarter and in the nine months ended September 30, 2018, we recorded acquisition transaction costs of $0.4 million and $3 million, respectively, related to the acquisitions of MXD and Metro.


•	During the third quarter and in the nine months ended September 30, 2018, we recorded $1 million and $3 million, respectively, of restructuring and other, net primarily related to professional fees and adjustments to the restructuring accrual recorded as of December 31, 2017.


•	During the third quarter of 2017, we incurred charges of $4 million related to professional fees associated with a cost-savings program. During the second quarter of 2017, we realized restructuring credits of $3 million related to the gains on sale of certain U.K. facilities that were closed as part of our December 2016 restructuring activities.

During the third quarter of 2017, we recorded a pension settlement charge of $5 million for the exit from a U.S. multi-employer pension plan. This charge was recorded within "Selling, general and administrative expenses” in our Consolidated Condensed Statement of Earnings and is included in the Union-administered plans expense.

During the first quarter of 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 Condensed Statement of Earnings as the impact of the adjustment was not material to our consolidated condensed financial statements in any individual prior period, and the cumulative amount was not material to the first quarter 2017 results.