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Business Segment Information | 6 Months Ended
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Jun. 30, 2017
Business Segment Information |
Business Segment Information | 3. Business Segment Information During the third quarter of 2016, Ball made certain segment realignments as a result of the Rexam acquisition and sale of Ball’s existing beverage packaging businesses and select beverage can assets of Rexam (the Divestment Business) to align with how Ball now manages its businesses. Ball has retrospectively adjusted prior period amounts to conform to the current segment presentation. Ball’s operations are organized and reviewed by management along its product lines and geographical areas and presented in the five reportable segments outlined below: Beverage packaging, North and Central America: Consists of operations in the U.S., Canada and Mexico that manufacture and sell metal beverage containers. Beverage packaging, South America: Consists of operations in Brazil, Argentina and Chile that manufacture and sell metal beverage containers. Beverage packaging, Europe: Consists of operations in numerous countries in Europe, including Russia, that manufacture and sell metal beverage containers. Food and aerosol packaging: Consists of operations in the U.S., Europe, Canada, Mexico, Argentina and India that manufacture and sell steel food and aerosol containers, extruded aluminum aerosol containers and aluminum slugs. Aerospace: Consists of operations that manufacture and sell aerospace and other related products and provide services used in the defense, civil space and commercial space industries. Other consists of non-reportable segments in Asia Pacific and AMEA that manufacture and sell metal beverage containers, undistributed corporate expenses, intercompany eliminations and other business activities. The accounting policies of the segments are the same as those in the consolidated financial statements and are discussed in Note 1. The company also has investments in operations in Guatemala, Panama, South Korea, the U.S. and Vietnam that are accounted for under the equity method of accounting and, accordingly, those results are not included in segment sales or earnings. Summary of Business by Segment
|  | Three Months Ended June 30, |  | Six Months Ended June 30,
($ in millions) |  | 2017 |  | 2016 |  | 2017 |  | 2016
Net sales |  |  |  |  |  |  |  |  |  |  |  |
Beverage packaging, North and Central America |  | $ | 1,151 |  | $ | 844 |  | $ | 2,100 |  | $ | 1,577
Beverage packaging, South America |  |  | 349 |  |  | 133 |  |  | 720 |  |  | 258
Beverage packaging, Europe |  |  | 665 |  |  | 479 |  |  | 1,173 |  |  | 835
Food and aerosol packaging |  |  | 274 |  |  | 298 |  |  | 546 |  |  | 583
Aerospace |  |  | 257 |  |  | 193 |  |  | 493 |  |  | 373
Reportable segment sales |  |  | 2,696 |  |  | 1,947 |  |  | 5,032 |  |  | 3,626
Other |  |  | 159 |  |  | 83 |  |  | 296 |  |  | 159
Net sales |  | $ | 2,855 |  | $ | 2,030 |  | $ | 5,328 |  | $ | 3,785
Comparable operating earnings |  |  |  |  |  |  |  |  |  |  |  |
Beverage packaging, North and Central America (b) |  | $ | 156 |  | $ | 118 |  | $ | 279 |  | $ | 211
Beverage packaging, South America (b) |  |  | 69 |  |  | 22 |  |  | 127 |  |  | 39
Beverage packaging, Europe (b) |  |  | 63 |  |  | 74 |  |  | 110 |  |  | 113
Food and aerosol packaging |  |  | 25 |  |  | 33 |  |  | 46 |  |  | 53
Aerospace |  |  | 26 |  |  | 19 |  |  | 47 |  |  | 37
Reportable segment comparable operating earnings |  |  | 339 |  |  | 266 |  |  | 609 |  |  | 453
Reconciling items |  |  |  |  |  |  |  |  |  |  |  |
Other (a) (b) |  |  | (21) |  |  | (15) |  |  | (52) |  |  | (46)
Business consolidation and other activities |  |  | (41) |  |  | 28 |  |  | (96) |  |  | (239)
Amortization of acquired Rexam intangibles |  |  | (51) |  |  | — |  |  | (83) |  |  | —
Catch-up depreciation and amortization for 2016 from finalization of Rexam valuation |  |  | (39) |  |  | — |  |  | (39) |  |  | —
Earnings before interest and taxes |  |  | 187 |  |  | 279 |  |  | 339 |  |  | 168
Interest expense |  |  | (74) |  |  | (41) |  |  | (142) |  |  | (79)
Debt refinancing and other costs |  |  | (1) |  |  | (46) |  |  | (1) |  |  | (106)
Total interest expense |  |  | (75) |  |  | (87) |  |  | (143) |  |  | (185)
Earnings (loss) before taxes |  |  | 112 |  |  | 192 |  |  | 196 |  |  | (17)
Tax (provision) benefit |  |  | (22) |  |  | 114 |  |  | (44) |  |  | 197
Equity in results of affiliates, net of tax |  |  | 10 |  |  | 1 |  |  | 18 |  |  | —
Net earnings |  |  | 100 |  |  | 307 |  |  | 170 |  |  | 180
Net earnings attributable to noncontrolling interests |  |  | (1) |  |  | — |  |  | (3) |  |  | —
Net earnings attributable to Ball Corporation |  | $ | 99 |  | $ | 307 |  | $ | 167 |  | $ | 180
| (a) |  | Includes undistributed corporate expenses, net, of $32 million and $12 million for the three months ended June 30, 2017 and 2016, respectively, and $77 million and $35 million for the six months ended June 30, 2017 and 2016, respectively.
| (b) |  | The three months ended June 30, 2017, includes catch-up depreciation for the three months ended March 31, 2017, from the finalization of fair values and useful lives for the Rexam acquisition associated with the following segments: $8 million for beverage packaging, Europe; $1 million for beverage packaging, North and Central America; $1 million for beverage packaging, South America; and $1 million for other.
The company does not disclose total assets by segment as it is not provided to the chief operating decision maker.

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8981-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9038-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8971-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8595-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8933-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8844-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8984-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9031-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8538-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8864-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8924-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=68060357&loc=d3e8906-108599 + Details
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