Segments

As discussed in Note 1, effective April 1, 2014 we changed the composition of our reportable segments. Prior-year results have been recast to conform with the new presentation of reportable segments. Our operations are organized into four reportable segments: Gypsum (previously North American Gypsum), Ceilings (previously Worldwide Ceilings), Distribution (previously Building Products Distribution) and USG Boral Building Products, or UBBP. Segment results were as follows:

GYPSUM, CEILINGS AND DISTRIBUTION



	For the year ended December 31,
(millions)	2014			2013			2012
Net Sales:
Gypsum	$	2,403		$	2,262		$	1,988
Ceilings	513			568			558
Distribution	1,345			1,245			1,145
Eliminations	(537		)	(505		)	(467		)
Total	$	3,724		$	3,570		$	3,224

Operating Profit (Loss):
Gypsum	$	169		$	261		$	109
Ceilings	87			98			88
Distribution	16			6			(33		)
Corporate	(109		)	(93		)	(82		)
Eliminations	(1		)	(14		)	(9		)
Total	$	162		$	258		$	73

Depreciation, Depletion and Amortization:
Gypsum	$	116		$	115		$	114
Ceilings	14			14			15
Distribution	12			12			12
Corporate	12			14			15
Total	$	154		$	155		$	156

Capital Expenditures:
Gypsum	$	96		$	66		$	50
Ceilings	30			54			14
Distribution	5			3			5
Corporate	1			1			1
Total	$	132		$	124		$	70

Assets:				December 31, 2014			December 31, 2013
Gypsum				$	2,106		$	2,227
Ceilings				285			389
Distribution				412			406
Corporate				547			1,118
Equity method investments				735			73
Eliminations				(91		)	(92		)
Total				$	3,994		$	4,121

GEOGRAPHIC INFORMATION



	For the year ended December 31,
(millions)	2014			2013			2012
Net Sales:
United States	$	3,220		$	3,029		$	2,702
Canada	406			417			408
Other Foreign	283			309			288
Geographic transfers	(185		)	(185		)	(174		)
Total	$	3,724		$	3,570		$	3,224

Long-lived assets, consisting of property, plant and equipment, net, by geographic location were as follows:
(millions)				December 31, 2014			December 31, 2013
Long-Lived Assets:
United States				$	1,665		$	1,691
Canada				112			128
Other Foreign				131			284
Total				$	1,908		$	2,103



UBBP	For the year ended December 31,
(millions)	2014 (a)
Net sales	$	927
Operating profit	95
Net income attributable to UBBP	67
Depreciation, depletion, and amortization	31
Capital expenditures	40

	December 31, 2014
Assets	$	1,435

UBBP GEOGRAPHIC INFORMATION	For the year ended December 31,
(millions)	2014 (a)
Net Sales:
Australia	$	312
South Korea	197
China	122
Thailand	133
Other	206
Geographic Transfers	(43		)
Total	$	927


(a)	Operating results are presented for UBBP for the ten months ended December 31, 2014.



Long-lived assets, consisting of property, plant and equipment, net, by geographic location for UBBP were as follows:
(millions)	December 31, 2014
Long-Lived Assets:
Australia	$	245
South Korea	113
China	127
Oman	96
Thailand	72
Other	78
Total	$	731

OTHER SEGMENT INFORMATION

Segment operating profit (loss) includes all costs and expenses directly related to the segment involved and an allocation of expenses that benefit more than one segment.

Restructuring charges by segment were as follows:



(millions)	2014		2013			2012
Gypsum	$	—	$	3		$	8
Ceilings	—		—			—
Distribution	—		(1		)	—
Corporate	—		1			2
Total	$	—	$	3		$	10

Our share of UBBP's restructuring charges recorded during 2014 amounted to $2 million and was included as a reduction to our share of income from equity method investments recorded for the ten months ending December 31, 2014. The charges primarily relate to severance. See Note 13 and Notes 14 and 15 for additional information regarding long-lived asset impairment charges and restructuring charges, respectively.

Revenues are attributed to geographic areas based on the location of the assets producing the revenues. Transactions between reportable segments and geographic areas are accounted for at transfer prices that are approximately equal to market value. Intercompany transfers between segments (shown above as eliminations) largely reflect intercompany sales from U.S. Gypsum to L&W Supply. Geographic transfers largely reflect intercompany sales from U.S. Gypsum and USG Interiors, LLC to CGC and USG Mexico, S.A. de C.V.

The Home Depot, Inc. accounted for approximately 16% of our consolidated net sales in 2014 and approximately 15% of our sales in both 2013 and 2012. Our Gypsum, Ceilings and Distribution segments had net sales to The Home Depot, Inc. in each of those years.