>I- I/A Table of Comeau (7) A reconciliation of Segment Revenues to our Revenues is as follows: Year ended December 31. Six months ended June 30. (in millions) 2012 2013 2014 2014 2015 Segment Revenues $ 6,682 $ 6,684 $ 6,904 $3,371 $3,420 Adjustments for non-wholly owned entities 73 39 57 16 40 ISO commission expense 563 579 587 285 308 Reimbursable debit network fees, postage. and other 3.362 3.507 3.604 1.805 1199 Revenues $10,680 $10,809 $11,152 $5,477 $5.567 (8) Sec the Segment Information notes to our consolidated financial statements included elsewhere in this prospectus. EBITDA, a measure used by management to measure operating performance, is defined as net income (loss) attributable to First Data before interest expense, net, income tax (benefit) expense, and depreciation and amortization. EBITDA is not a recognized term under GAAP and does not purport to be an alternative to net income (loss) attributable to First Data as a measure of operating performance or to cash flows from operating activities as a measure of liquidity. Additionally, EBITDA is not intended to be a measure of free cash flow available for management's discretionary use as it does not consider certain cash requirements such as interest payments, tax payments and debt service requirements. The presentation of EBITDA has limitations as an analytical tool and should not be considered in isolation, or as a substitute for analysis of our results as reported under GAAP. Management believes that EBITDA is helpful in highlighting trends because EBITDA excludes the results of decisions that arc outside the control of operating management. Management compensates for the limitations of using non-GAAP financial measures by using them to supplement GAAP results to provide a more complete understanding of the factors and trends affecting the business than GAAP results alone. Because not all companies use identical calculations, these presentations