Eastman's management believes that the gain associated with the sale of the company's interest in Genencor, charges associated with the early repayment of long-term debt, asset impairments and restructuring charges, net deferred tax benefit and corporate, Eastman Division, and CASPI sales revenue including restructured, divested, and consolidated product lines sales revenue from the CASPI segment do not reflect ongoing business results. However, management believes that these items are indicative of the performance of certain businesses and product lines, results of continuous efforts to reduce costs, and results of other actions to improve the profitability and financial position of the company. Management believes that investors can better evaluate and analyze historical and future business trends if they also consider the reported corporate, division and segment results, respectively, without the identified items. Management utilizes corporate earnings and division and segment sales revenue and operating results excluding the identified items in the measures it uses to evaluate corporate, division and segment performance and in determining certain performance-based compensation. These measures are not recognized in accordance with generally accepted accounting principles (GAAP) and should not be viewed as alternatives to the GAAP measures of performance. Table 8 in the accompanying financial tables reconciles operating earnings, net earnings and earnings per share on a GAAP basis, as reflected in Eastman's Consolidated Statements of Earnings, to operating earnings, net earnings and earnings per share excluding the gain associated with the sale of the company's interest in Genencor, charges associated with the early repayment of long-term debt, asset impairments and restructuring charges, and net deferred tax benefit. Tables 4a and 4b in the accompanying financial tables reconcile corporate and Eastman Division sales revenue on a GAAP basis to sales revenue excluding restructured, divested, and consolidated product lines sales revenue from the CASPI segment.