(1) Amount represents the revenue not reported during the period as a result of the acquisition accounting adjustment associated with accounting for deferred revenue in business combinations.
(2) Amount represents $12.7 million of amortization expense associated with intangible assets acquired in business combinations, $7.1 million of stock-based compensation expense and the $0.1 million adjustment to revenue as reflected in (1) above.
(3) Amount represents the impact of the adjustments to operating income referred to in (2) above, adjusted for the related income tax impact of $6.9 million.
(4) Amount represents the revenue not reported during the period as a result of the acquisition accounting adjustment associated with accounting for deferred revenue in business combinations.
(5) Amount represents $14.4 million of amortization expense associated with intangible assets acquired in business combinations, $7.8 million of stock-based compensation expense, the $0.6 million adjustment to revenue as reflected in (4) above and $0.3 million of transaction expenses related to business combinations.
(6) Amount represents the impact of the adjustments to operating income referred to in (5) above, adjusted for the related income tax impact of $8.5 million.
| ANSYS, INC. AND SUBSIDIARIES | |
| Reconciliation of Forward-Looking Guidance | |
| Quarter Ending June 30, 2016 | |
| Diluted Earnings Per Share Range | |
| U.S. GAAP guidance
| $0.69 - $0.75 |
| Adjustment to exclude acquisition–related amortization | $0.08 - $0.09 |
| Adjustment to exclude stock–based compensation | $0.07 - $0.08 |
| Non-GAAP guidance | $0.86 - $0.90 |
| ANSYS, INC. AND SUBSIDIARIES | |
| Reconciliation of Forward-Looking Guidance | |
| Year Ending December 31, 2016 | |
| Diluted Earnings Per Share Range | |
| U.S. GAAP guidance
| $2.81 - $2.98 |
| Adjustment to exclude acquisition–related amortization | $0.35 - $0.36 |
| Adjustment to exclude stock–based compensation | $0.29 - $0.31 |
| Non-GAAP guidance | $3.48 - $3.62 |
