The following definitions are provided for non-GAAP (Generally Accepted Accounting Principles) measures, as defined in Regulation G promulgated by the Securities and Exchange Commission, used by Hyster-Yale within various public presentations. The tables below reflect the reconciliation of Hyster-Yale’s non-GAAP financial information to the most directly comparable GAAP measures. The Company believes that these non-GAAP financial measures, viewed in addition to the Company's reported GAAP results, provide useful information and greater transparency to investors. These non-GAAP financial measures are in addition to, and not a substitute for, or superior to, measures of financial performance prepared in accordance with GAAP. Other companies may define the measures differently.