Segment Data

The Company's operating segments are also its reportable segments and are comprised of the following:


•	United States: Includes sales, installation, and monitoring for residential, business, and health customers in the U.S. and Puerto Rico, as well as corporate and other operating expenses associated with support functions in the U.S.


•	Canada: Includes sales, installation, and monitoring for residential, business, and health customers in Canada, as well as operating expenses associated with certain support functions in Canada.

The Company's CODM evaluates segment performance based on several factors, of which the primary financial measures are revenue and adjusted earnings before interest, taxes, depreciation and amortization ("Adjusted EBITDA"). Revenue is attributed to individual countries based upon the operating entity that records the transaction. Adjusted EBITDA is defined as net income adjusted for interest, taxes, and certain non-cash items including depreciation of subscriber system assets and other fixed assets, amortization of deferred costs and deferred revenue associated with customer acquisitions, and amortization of dealer and other intangible assets. Adjusted EBITDA is also adjusted to exclude charges and gains related to the Merger, acquisitions, integrations, restructurings, impairments, and other income or charges. Such items are excluded to eliminate the impact of items that management does not consider indicative of the Company's core operating performance and/or business trends of the Company.

All discussions and amounts reported below, including the prior year period, are based on the new segment structure. There is no impact on the previously reported condensed and consolidated balance sheet, statement of operations, or statement of cash flows.

Segment results for the quarters and six months ended March 31, 2016 and March 27, 2015 are as follows ($ in millions):



	For the Quarters Ended				For the Six Months Ended
	March 31, 2016		March 27, 2015		March 31, 2016		March 27, 2015
Revenue:
United States	$	837	$	820	$	1,673	$	1,631
Canada⁽¹⁾	62		70		126		146
Total	$	899	$	890	$	1,799	$	1,777

Adjusted EBITDA:
United States	$	442	$	412	$	871	$	834
Canada⁽¹⁾	26		32		54		63
Total	$	468	$	444	$	925	$	897

Depreciation and Amortization:
United States	$	311	$	291	$	617	$	576
Canada⁽¹⁾	21		22		42		46
Total	$	332	$	313	$	659	$	622

⁽¹⁾Results include the impact of fluctuations in foreign currency exchange rates.

The Company's CODM does not evaluate the performance of the Company's assets on a segment basis for internal management reporting. Therefore, such information is not presented.

The following table sets forth a reconciliation of segment Adjusted EBITDA to the Company's consolidated income before income taxes for the quarters and six months ended March 31, 2016 and March 27, 2015 ($ in millions):



	For the Quarters Ended						For the Six Months Ended
	March 31, 2016			March 27, 2015			March 31, 2016			March 27, 2015
Income before income taxes	$	90		$	100		$	182		$	208
Interest expense, net	53			51			106			101
Depreciation and intangible asset amortization	294			278			583			553
Amortization of deferred subscriber acquisition costs	38			35			76			69
Amortization of deferred subscriber acquisition revenue	(43		)	(40		)	(86		)	(80		)
Restructuring and other	2			2			5			4
Merger, acquisition, and integration costs	8			—			9			1
Radio conversion costs	26			19			50			42
Separation related other income	—			(1		)	—			(1		)
Adjusted EBITDA	$	468		$	444		$	925		$	897