To serve these markets, we operate in three segments: Siding, OSB, and South America.

Demand for our Building Products

these factors on our future operational and financial performance is uncertain. As a result, our past performance may not be indicative of future results.

Supply and Demand for OSB

Critical Accounting Policies and Significant Estimates

There have been no changes in the application of principles, methods, and assumptions used to determine our significant estimates since December 31, 2021.

Non-GAAP Financial Measures and Other Key Performance Indicators

The following table reconciles Net income to Adjusted EBITDA (dollar amounts in millions):

The following table provides the reconciliation of Net income to Adjusted Income (dollar amounts in millions, except per share amounts):

1 Actual U.S. Housing starts data reported by U.S. Census Bureau as published through July 19, 2022.

Segment sales, Adjusted EBITDA, and Adjusted EBITDA margin for this segment were as follows (dollar amounts in millions):

Segment sales, Adjusted EBITDA, and Adjusted EBITDA Margin for this segment were as follows (dollar amounts in millions):

Segment sales, Adjusted EBITDA, and Adjusted EBITDA margin for this segment were as follows (dollar amounts in millions):

Selling, General, and Administrative Expenses

Credit Facility and Letter of Credit Facility

We review our mill and investment assets for potential impairments at least annually and believe we have adequate support for the carrying value of our assets as of June 30, 2022.

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