OTHER ITEMS IMPACTING COMPARABILITY

Our primary measure of segment performance as shown in Note 18, "Segment Reporting," excludes certain items we do not believe are representative of the ongoing operations of the segment. Excluding these items from our segment measure of performance allows for better year over year comparison:



	Three months ended March 31,
	2018			2017
	(In thousands)
Goodwill impairment ⁽¹⁾	$	15,513		—
Acquisition transaction costs ⁽²⁾	575			—
Tax Reform-related adjustments, net	(804		)	—
Restructuring and other, net	510			—
Operating tax adjustment	—			2,205
Restructuring and other items, net	$	15,794		2,205

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(1)	Refer to Note 5, "Goodwill ," for additional information.


(2)	Refer to Note 19, "Subsequent Events," for additional information.

During the first quarter of 2018, we recorded a $0.8 million adjustment related to the one-time Tax Reform-related employee bonus accrued as of December 31, 2017. This item was reflected within "Selling, general and administrative expenses" in our Consolidated Statements of Earnings. We also recorded restructuring and other charges of $0.5 million, primarily related to professional fees and adjustments to the restructuring accrual recorded as of December 31, 2017. These items were reflected within "Restructuring and other charges, net" in our Consolidated Statements of Earnings.

During the first quarter of 2017, we determined that certain operating tax expenses related to prior periods had not been recognized in prior period earnings. We recorded a one-time charge of $2 million within “Selling, general and administrative expenses” in our Consolidated Condensed Statement of Earnings as the impact of the adjustment was not material to our consolidated condensed financial statements in any individual prior period, and the cumulative amount was not material to the first quarter 2017 results.