Exhibit 99.3

USG Corporation (the "Company") changed the composition of its reportable segments effective April 1, 2014. This Exhibit 99.3 to Form 8-K provides recast historical segment results for the three months ended March 31, 2013, June 30, 2013, September 30, 2013, December 31, 2013 and March 31, 2014, as well as for the twelve months ended December 31, 2013, reflecting the change in the composition of the Company's reportable segments. This information in no way revises or restates the Consolidated Statement of Operations, Consolidated Statement of Comprehensive Income (Loss), Consolidated Balance Sheet, Consolidated Statement of Cash Flows, or Consolidated Statement of Stockholders’ Equity for the Company and consolidated subsidiaries for any period.

Changes to Segment

Effective April 1, 2014, the Company changed the composition of its reportable segments to reflect the change in management over its businesses in Mexico and Latin America and the contribution of the Company’s businesses in Asia-Pacific, India and Oman into its 50/50 joint venture with Boral Limited, USG Boral Building Products, or UBBP. Accordingly, the Company’s segments are now structured around its key products and business units: (1) Gypsum, (2) Ceilings, (3) Distribution and (4) UBBP.  As a result of these changes, the Company’s Mexico and Latin America businesses have been combined, with their Gypsum results included within the Company’s Gypsum segment, previously referred to as North American Gypsum, and their Ceiling results included within the Company’s Ceilings segment, previously referred to as Worldwide Ceilings.

The above changes will be reflected in the Company's segment reporting beginning in the second quarter of fiscal year 2014, starting with the Form 10-Q for the three months ended June 30, 2014.  In advance of the Form 10-Q filing, this document provides recast net sales and operating profit (loss) for the Gypsum, Ceilings and Distribution reportable segments for the three months ended March 31, 2013, June 30, 2013, September 30, 2013, December 31, 2013 and March 31, 2014, as well as for the twelve months ended December 31, 2013. For certain financial information regarding UBBP for the quarter ended March 31, 2014, see Note 2 to the financial statements in the Company's quarterly report on Form 10-Q for the quarter ended March 31, 2014.

USG CORPORATION
CORE BUSINESS RESULTS
(dollars in millions)
(Unaudited)
	As previously reported:																			Recast for Change in Segments:
	Q1 2013			Q2 2013			Q3 2013			Q4 2013			FY 2013			Q1 2014				Q1 2013			Q2 2013			Q3 2013			Q4 2013			FY 2013			Q1 2014
Net Sales:																			Net Sales:
North American Gypsum:																			Gypsum:
United States Gypsum Company	$	402		$	446		$	455		$	455		$	1,758		$	431		United States	$	405		$	447		$	456		$	457		$	1,765		$	432
CGC Inc. (gypsum)		78			90			90			90			348			76		Canada		78			90			90			90			348			76
USG Mexico, S.A. de C.V.		43			45			44			45			177			42		Mexico / Latin America		47			52			49			49			197			47
Other subsidiaries (1)		14			23			19			33			89			21		Other (1)		14			23			19			33			89			21
Eliminations		(28	)		(31	)		(31	)		(33	)		(123	)		(26	)	Eliminations		(31	)		(35	)		(34	)		(37	)		(137	)		(31	)
Total		509			573			577			590			2,249			544		Total		513			577			580			592			2,262			545
Worldwide Ceilings:																			Ceilings:
USG Interiors, Inc.		115			120			119			113			467			107		United States		116			121			120			114			471			108
USG International		34			36			36			38			144			29		USG International		11			12			13			15			51			7
CGC Inc. (ceilings)		16			16			15			14			61			13		Canada		16			16			15			14			61			13
																			Mexico / Latin America		9			9			10			11			39			10
Eliminations		(12	)		(13	)		(11	)		(11	)		(47	)		(11	)	Eliminations		(14	)		(14	)		(12	)		(14	)		(54	)		(13	)
Total		153			159			159			154			625			138		Total		138			144			146			140			568			125
Building Products Distribution:																			Distribution:
L&W Supply Corporation		281			319			331			314			1,245			300		L&W Supply		281			319			331			314			1,245			300
Eliminations		(129	)		(135	)		(142	)		(143	)		(549	)		(132	)	Eliminations		(118	)		(124	)		(132	)		(131	)		(505	)		(120	)
Total USG Corporation	$	814		$	916		$	925		$	915		$	3,570		$	850		Total USG Corporation	$	814		$	916		$	925		$	915		$	3,570		$	850
Operating Profit (Loss):																			Operating Profit (Loss):
North American Gypsum:																			Gypsum:
United States Gypsum Company	$	44		$	54		$	67		$	51		$	216		$	48		United States	$	44		$	54		$	66		$	50		$	214		$	48
CGC Inc. (gypsum)		1			5			5			6			17			3		Canada		1			5			5			6			17			3
USG Mexico, S.A. de C.V.		5			6			5			6			22			4		Mexico / Latin America		5			6			5			5			21			4
Other subsidiaries (1)		(4	)		3			(1	)		12			10			10		Other (1)		(4	)		3			(1	)		12			10			10
Eliminations		—			(1	)		—			—			(1	)		—		Eliminations		—			(1	)		—			—			(1	)		—
Total		46			67			76			75			264			65		Total		46			67			75			73			261			65
Worldwide Ceilings:																			Ceilings:
USG Interiors, Inc.		23			22			20			16			81			11		United States		24			21			20			16			81			11
USG International		1			1			(1	)		1			2			1		USG International		(1	)		—			(2	)		—			(3	)		—
CGC Inc. (ceilings)		3			3			3			2			11			2		Canada		3			3			3			2			11			2
																			Mexico / Latin America		2			2			2			3			9			2
Total		27			26			22			19			94			14		Total		28			26			23			21			98			15
Building Products Distribution:																			Distribution:
L&W Supply Corporation		(2	)		1			3			4			6			1		L&W Supply		(2	)		1			3			4			6			1
Corporate		(18	)		(19	)		(25	)		(30	)		(92	)		(20	)	Corporate		(19	)		(19	)		(25	)		(30	)		(93	)		(21	)
Eliminations		(4	)		(1	)		(1	)		(8	)		(14	)		6		Eliminations		(4	)		(1	)		(1	)		(8	)		(14	)		6
Total USG Corporation	$	49		$	74		$	75		$	60		$	258		$	66		Total USG Corporation	$	49		$	74		$	75		$	60		$	258		$	66
(1) Includes our mining operation in Little Narrows, Nova Scotia, Canada, and our shipping company.