General Motors 2012 Annual Report Download - page 173

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GENERAL MOTORS COMPANY AND SUBSIDIARIES
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
• Alpheon • Buick • Chevrolet • Wuling
• Baojun • Cadillac • Jiefang
Nonsegment operations are classified as Corporate. Corporate includes an investment in Ally Financial, certain centrally recorded
income and costs, such as interest, income taxes and corporate expenditures and certain nonsegment specific revenues and expenses.
In 2012 we recorded losses on extinguishment of debt within Corporate for segment reporting purposes. Previously gains and losses
on extinguishment of debt were recorded within the applicable automotive segments. This change is consistent with how management
currently views the results of our operations.
All intersegment balances and transactions have been eliminated in consolidation.
General Motors Company 2012 ANNUAL REPORT170