Table of Contents • Technology based intangible assets of $110 were valued used the relief from royalty income approach based on the following significant assumptions: i. Forecasted net sales attributable to the respective technologies through the applicable economic useful life; ii. Royalty rates ranging from 0.5% to 2.25% of expected net sales determined with regard to expected cash flows of respective technologies and the overall importance of respective technologies to product offering iii. Discount rates ranging from 11.0% to 16.5%, which were based on the after-tax WACC; and iv. Economic lives of 15 years. Incremental costs incurred directly as a result of the Bankruptcy Petitions, gains on the settlement of liabilities under the Plan and the net impact of fresh start accounting adjustments are classified as “Reorganization items, net” in the Consolidated Statements of Operations. The following table summarizes reorganization items: (1) The net gain on fresh start adjustments has been included in “Reorganization items, net” in the Condensed Statements of Operations. 5. Reorganization Items, Net (aa) Reflects the adjustments made to bring various sale-leaseback financing arrangements to fair value and to revalue debt obligations. (ab) Reflects the remeasurement of the Predecessor Company’s pension liabilities. The increase in pension liabilities was driven by reductions in discount rates and changes in other actuarial assumptions as of the Effective Date, primarily impacting our unfunded German pension plans. (ac) Represents the deferred tax liability impact of the fresh start adjustments, resulting primarily from the book adjustment made to foreign property, plant, and equipment and intangibles that increased the future taxable temporary differences recorded. (ad) Reflects the cumulative impact of the fresh start accounting adjustments discussed above and the elimination of the Predecessor Company’s accumulated other comprehensive income: Establishment of Successor goodwill $ 178 Elimination of Predecessor goodwill (108) Establishment of Successor other intangible assets 1,219 Elimination of Predecessor other intangible assets (24) Inventory fair value adjustments 29 Property, plant and equipment fair value adjustment 780 Pension liability fair value adjustment (44 ) Other assets and liabilities fair value adjustment 3 Elimination of Predecessor Company accumulated other comprehensive income (26 ) Net gain on fresh start adjustments (1) 2,007 Tax impact on fresh start adjustments (167 ) Net impact on accumulated deficit $ 1,840 Successor Predecessor July 2, 2019 through December 31, 2019 January 1, 2019 through July 1, 2019 Net gain on reorganization adjustments (see Note 4) $ — $ (1,254 ) Net gain on fresh start adjustments (see Note 4) — (2,007) Financing fees — 104 Professional fees — 39 DIP ABL Facility fees — 13 Total $ — $ (3,105) 71