Non-GAAP Financial Measures Adjusted EBITDA Free Cash Flow Segment EBITDA of $150 increased by $13 from 2012, improving EBITDA  margin to 14.6% in 2013 as compared to  13.5% in 2012. Higher sales volumes benefited EBITDA by about $9 and material cost savings contributed another $9. Pricing  actions and other items provided a partial of fset. We have defined adjusted EBITDA as earnings from continuing and discontinued operations before interest, taxes,  depreciation, amortization, equity grant expense, restructuring expense and other nonrecurring items (gain/loss on debt  extinguishment, pension settlements or divestitures, impairment, etc.).  Adjusted EBITDA is a primary driver of cash flows from  operations and a measure of our ability to maintain and continue to invest in our operations and provide shareholder returns.  Adjusted EBITDA should not be considered a substitute for income before income taxes, net income or other results reported in  accordance with GAAP. Adjusted EBITDA may not be comparable to similarly titled measures reported by other companies. The following table provides a reconciliation of segment EBTIDA  and adjusted EBITDA to net income. We have defined free cash flow as cash provided by operating activities less purchases of property , plant and equipment.  We believe this measure is useful to investors in evaluating the operational cash flow of the company inclusive of the spending  required to maintain the operations. Free cash flow is neither intended to represent nor be an alternative to the measure of net  cash provided by operating activities reported under GAAP . Free cash flow may not be comparable to similarly titled measures  reported by other companies. *  Other includes strategic transaction expenses, stock compensation expense, loss on disposal group held for sale, pension settlement char ges, loss on  extinguishment of debt, write-off of deferred financing costs, recognition of unrealized gain on payment-in-kind note receivable, and other items. See  Note 19 to our consolidated financial statements in Item 8 for additional details. 2014 2013 2012 Segment EBITDA Light Vehicle $ 250 $ 242 $ 263 Commercial Vehicle 172 194 199 Off-Highway 169 163 189 Power Technologies 154 150 137 Total Segment EBITDA 745 749 788 Corporate expense and other items, net 1 (2) (11) Structures EBITDA (2) 4 Adjusted EBITDA 746 745 781 Depreciation and amortization (213) (262) (275) Restructuring (21) (24) (47) Interest expense, net (103) (74) (60) Structures EBITDA 2 (4) Other* (149) (19) (31) Income from continuing operations before income taxes 260 368 364 Income tax expense (benefit) (70) 119 51 Equity in earnings of affiliates 13 12 2 Income from continuing operations 343 261 315 Loss from discontinued operations (15) (1) — Net income $ 328 $ 260 $ 315 29