Capstone’s net income (loss) comprises cash measures included in Adjusted EBITDA and non-cash measures required by IFRS. The major items are summarized below: 2013 ANNUAL REPORT  27 For the year ended Dec 31, 2013 Dec 31, 2012 Adjusted EBITDA 128,421 120,343 Adjustment from distributions from equity accounted investments to equity accounted income (6,620) 293 NCI portion of Adjusted EBITDA 48,727 36,987 Other gains and (losses), net 9,789 1,294 Foreign exchange gain (loss) 2,924 1,620 Interest expense (47,471) (49,168) Net pension interest income 1,817 2,934 Depreciation and amortization (62,167) (57,552) Income tax recovery (expense) (8,210) (10,780) Net Income (loss) 67,210 45,971