Transactions between the JV and GE businesses are eliminated in consolidation. During 2020, we had sales of $563 million to BKR for products and services from the JV, and we collected cash of $603 million from Baker Hughes. If our investment in BKR is reduced to below 20%, we would no longer have significant influence in BKR and, as a result, we would not consolidate the JV. A potential deconsolidation of the JV is not expected to have a material impact on GE Industrial free cash flows. For the year ended December 31, 2020, we had sales of $839 million and purchases of $216 million with BKR for products and services outside of the JV. We collected net cash of $855 million from BKR related to sales, purchases and transition services. In addition, we received $204 million of repayments on the promissory note receivable from BKR and dividends of $267 million on our investment. In February 2019, we completed the spin-off and subsequent merger of our Transportation business with Wabtec. As a result, we recorded a gain of $3,471 million ($2,508 million after-tax) in discontinued operations. (a) Earnings (loss) of discontinued operations attributable to the Company after income taxes was $(94) million, $279 million and $(1,367) million for the years ended December 31, 2020, 2019 and 2018, respectively. GE 2020 FORM 10-K  69 RESULTS OF DISCONTINUED OPERATIONS For the year ended December 31, 2020 Baker Hughes Transportation and Other  GE Capital Total Sales of goods and services $ —  $ —  $ —  $ —  GE Capital revenues and other income (loss) —  —  55  55  Cost of goods and services sold —  —  —  —  Other income, costs and expenses 2  —  (252) (249) —  Earnings (loss) of discontinued operations before income taxes 2  —  (197) (195) Benefit (provision) for income taxes (13) 9  105  101  Earnings (loss) of discontinued operations, net of taxes(a) (10) 9  (92) (93) Gain (loss) on disposal before income taxes (23) (12) 3  (31) Benefit (provision) for income taxes —  —  (1) (1) Gain (loss) on disposal, net of taxes (23) (12) 2  (32) Earnings (loss) from discontinued operations, net of taxes $ (33) $ (3) $ (90) $ (125) For the year ended December 31, 2019 Sales of goods and services $ 16,047  $ 550  $ —  $ 16,598  GE Capital revenues and other income (loss) —  —  33  33  Cost of goods and services sold (13,317) (478) —  (13,795) Other income, costs and expenses (2,390) (19) (240) (2,650) Earnings (loss) of discontinued operations before income taxes 340  53  (207) 186  Benefit (provision) for income taxes (176) (15) 344  153  Earnings (loss) of discontinued operations, net of taxes(a) 165  39  136  339  Gain (loss) on disposal before income taxes (8,715) 3,471  61  (5,183) Benefit (provision) for income taxes 477  (963) (5) (491) Gain (loss) on disposal, net of taxes (8,238) 2,508  56  (5,675) Earnings (loss) from discontinued operations, net of taxes $ (8,074) $ 2,547  $ 192  $ (5,335) For the year ended December 31, 2018 Sales of goods and services $ 22,859  $ 3,898  $ —  $ 26,757  GE Capital revenues and other income (loss) —  —  (1,347) (1,347) Cost of goods and services sold (19,198) (2,809) —  (22,007) Other income, costs and expenses (3,346) (607) (407) (4,360) Earnings (loss) of discontinued operations before income taxes 315  482  (1,755) (958) Benefit (provision) for income taxes (347) (143) 82  (408) Earnings (loss) of discontinued operations, net of taxes(a) (33) 339  (1,673) (1,366) Gain (loss) on disposal before income taxes —  —  4  4  Benefit (provision) for income taxes —  —  (1) (1) Gain (loss) on disposal, net of taxes —  —  3  3  Earnings (loss) from discontinued operations, net of taxes $ (33) $ 339  $ (1,670) $ (1,363)