Table of Contents Capital Expenditures$^{(1)}$: (1) Includes capitalized interest costs that are incurred during the construction of property and equipment. Reconciliation of Net Loss to Segment EBITDA: (1) For the years ended December 31, 2018 and 2017 accelerated depreciation of $4 and $14, respectively, has been included in “Depreciation and amortization.” (2) Excludes the “Non-cash impact of inventory step-up” discussed below. (3) Represents $29 of non-cash expense related to the step up of finished goods inventory on July 1, 2019 as part of fresh start accounting that was expensed in the successor period upon the sale of the inventory (see Note 4). (4) Primarily include expenses for retention programs, fixed asset disposals and share-based compensation costs. (5) Includes $18 of Segment EBITDA impact related to deferred revenue that was accelerated on July 1, 2019 as part of Fresh Start accounting. 102 Successor Predecessor July 2, 2019 through December 31, 2019 January 1, 2019 through July 1, 2019 Year Ended December 31, 2018 2017 Forest Products Resins $ 20 $ 12 $ 31 $ 40 Epoxy, Phenolic and Coating Resins 34 30 56 73 Corporate and Other 4 1 3 5 Total $ 58 $ 43 $ 90 $ 118 Successor Predecessor July 2, 2019 through December 31, 2019 January 1, 2019 through July 1, 2019 Year Ended December 31, 2018 2017 Reconciliation: Net (loss) income attributable to Hexion Inc. $ (89) $ 2,894 $ (162) $ (234) Net (income) loss attributable to noncontrolling interest (1 ) (1 ) 1 — Net (loss) income (88) 2,895 (163) (234) Income tax (benefit) expense (9 ) 222 40 18 Interest expense, net 55 89 365 329 Depreciation and amortization  (1) 110 52 117 129 EBITDA 68 3,258 359 242 Adjustments to arrive at Segment EBITDA: Asset impairments and write-downs $ — $ — $ 32 $ 13 Business realignment costs 24 15 29 52 Realized and unrealized foreign currency losses (gains) 5 (6) 27 3 Gain on dispositions — — (44 ) — Loss on extinguishment of debt — — — 3 Unrealized losses (gains) on pension and OPEB plan liabilities 5 — (13 ) (4 ) Transaction costs 11 26 13 8 Reorganization items, net  (2) — (3,076 ) — — Non-cash impact of inventory step-up  (3) 29 (29) — — Other non-cash items  (4) 10 9 14 16 Other  (5) 15 36 23 32 Total adjustments 99 (3,025 ) 81 123 Segment EBITDA $ 167 $ 233 $ 440 $ 365 Segment EBITDA: Forest Products Resins $ 129 $ 152 $ 285 $ 257 Epoxy, Phenolic and Coating Resins 75 111 226 174 Corporate and Other (37 ) (30 ) (71 ) (66 ) Total $ 167 $ 233 $ 440 $ 365