At the beginning of 2018, we adopted the new revenue recognition accounting standard using a modified retrospective transition method applied to contracts that were not substantially complete at the end of 2017. We recorded a $90 million adjustment to increase retained earnings to reflect the cumulative impact of adopting this standard at the beginning of 2018, primarily related to long-term contracts with the U.S. Government. Revenues associated with these contracts in 2018 are primarily recognized as costs are incurred, while revenues for 2017 were primarily recognized as units were delivered. The comparative information has not been restated and is reported under the accounting standards in effect for those periods.

Income from Continuing Operations and Diluted Earnings Per Share (EPS) GAAP to Non-GAAP Reconciliation:
					Three Months Ended April 1, 2017
									Diluted EPS
	Income from continuing operations - GAAP				$	100			$	0.37
	Restructuring, net of taxes of $5 million					10				0.04
	Arctic Cat restructuring and transaction costs, net of taxes of $7 million					15				0.05
		Total Special charges, net of income taxes				25				0.09
	Adjusted income from continuing operations - Non-GAAP (b)				$	125			$	0.46

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