X- I/A Table of Content,, FIRST DATA CORPORATION NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Continued) Note 13: Segment Information Operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated regularly by a company's chief operating decision maker (CODM), or decision-making group, in deciding how to allocate resources and in assessing performance. First Data's CODM is its Chief Executive Officer. The Company is organized into three segments: Global Business Solutions, Global Financial Solutions, and Network & Security Solutions. The presentation of the 2014, 2013 and 2012 consolidated statements of operations have been revised to classify $81 million, $91 million, and $88 million of Independent Sales Organization (ISO) commissions expenses, Rotatively, as Selling, general, and administrative expense. Previously, these costs were included in Cost of services and Cost of products sold. The impact of these revisions was not considered to be material to previously issued consolidated financial statements and had no effect on net loss, equity, or cash flows in any previously issued consolidated financial statements. The business segment measurements provided to and evaluated by the CODM are computed in accordance with the principles listed below. The accounting policies of the operating segments are the same as those described in Note 1 "Summary of Significant Accounting Interaegment revenues are eliminated in the segment that sells directly to the end market. Segment revenue excludes reimbursable debit network fees, postage. and other revenue. Segment earnings before net interest expense. income taxis, depreciation and amortization (EBITDA) includes equity earnings in affiliates and excludes depreciation and amortization expense, net income attributable to noncontrolling intaests, other operating expenses. and other income (expense). Additionally, segment EBITDA is adju