Table:
|  |  | Year Ended December 31, |  |
| --- | --- | --- | --- |
| (In millions) | 2019 | 2018 | 2017 |
| Net earnings from continuing operations | $ 293.7 | $ 150.3 | $ 62.8 |
| Interest expense, net | 184.1 | 177.9 | 184.2 |
| Income tax provision | 76.6 | 307.5 | 330.5 |
| Depreciation and amortization, net of adjustments(1) | 184.5 | 159.0 | 158.3 |
| Special Items: |  |  |  |
| Restructuring charges | 41.9 | 47.8 | 12.1 |
| Other restructuring associated costs | 60.3 | 15.8 | 14.3 |
| Foreign currency exchange loss due to highly inflationary economies | 4.6 | 2.5 | — |
| Loss on debt redemption and refinancing activities | 16.1 | 1.9 | — |
| Charges related to acquisition and divestiture activity | 14.9 | 34.2 | 84.1 |
| Charges related to the Novipax settlement agreement | 59.0 | — | — |
| Gain from class-action litigation settlement | — | (14.9) | — |
| Curtailment related to retained Diversey retirement plans | — | — | (13.5) |
| Other Special Items(2) | 29.1 | 7.5 | 0.5 |
| Pre-tax impact of Special Items | 225.9 | 94.8 | 97.5 |
| Non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations | $ 964.8 | $ 889.5 | $ 833.3 |
Paragraphs:
Adjusted EBITDA is defined as Earnings before Interest Expense, Taxes, Depreciation and Amortization, adjusted to exclude the impact of Special Items. Management uses Adjusted EBITDA as one of many measures to assess the performance of the business. Additionally, Adjusted EBITDA is the performance metric used by the Company's chief operating decision maker to evaluate performance of our reportable segments. Adjusted EBITDA is also a metric used to determine performance in the Company's Annual Incentive Plan. We do not believe there are estimates underlying the calculation of Adjusted EBITDA, other than those inherent in our U.S. GAAP results of operations, which would render the use and presentation of Adjusted EBITDA misleading. While the nature and amount of individual Special Items vary from period to period, we believe our calculation of Adjusted EBITDA is applied consistently to all periods and, in conjunction with other U.S. GAAP and non- U.S. GAAP measures, provides a useful and consistent comparison of our Company's performance to other periods. In our evaluation of Adjusted EBITDA, management assumes that gain/losses related to Special Items may not be reflective of our core operating results.
(1) Includes depreciation and amortization adjustments of $(0.8) million and $(2.4) million for the years ended December 31, 2019 and 2018, respectively.
(2) Other Special Items for the years ended December 31, 2019 and 2018, primarily included fees related to professional services, mainly legal fees, directly associated with Special Items or events that are considered one-time or infrequent in nature.
The Company may also assess performance using Adjusted EBITDA Margin. Adjusted EBITDA Margin is calculated as Adjusted EBITDA divided by net trade sales. We believe that Adjusted EBITDA Margin is one useful measure to assess the profitability of sales made to third parties and the efficiency of our core operations.
The following table shows a reconciliation of U.S. GAAP Net Earnings from continuing operations to non-U.S. GAAP Total Company Adjusted EBITDA from continuing operations:
Question:
What is the definition of adjusted EBITDA?
Answer: Adjusted EBITDA is defined as Earnings before Interest Expense, Taxes, Depreciation and Amortization, adjusted to exclude the impact of Special Items.