(1) Amount represents the revenue not reported during the period as a result of the purchase accounting adjustment associated with EITF 01-3, “Accounting in a Business Combination for Deferred Revenue of an Acquiree.”

(2) Amount represents $22.4 million of amortization expense associated with intangible assets acquired in business acquisitions, including amounts primarily related to acquired software, customer list and non-compete agreements, a $6.4 million charge for stock-based compensation, as well as the $1.8 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 $10.7 million.

ANSYS, INC. AND SUBSIDIARIES
Condensed Consolidated Balance Sheets
(in thousands)
(Unaudited)
			September 30,		December 31,
			2008		2007
ASSETS:
Cash & short-term investments			$212,374		$ 171,851
Accounts receivable, net			57,844		48,281
Goodwill			1,056,170		453,689
Other intangibles, net			383,844		176,850
Other assets			130,859		118,621
Total assets			$ 1,841,091		$ 969,292
LIABILITIES & STOCKHOLDERS' EQUITY:
Deferred revenue			$ 147,119		$ 122,799
Long-term debt (including current portion)			300,244		60,146
Other liabilities			231,289		145,137
Stockholders' equity			1,162,439		641,210
Total liabilities & stockholders' equity			$ 1,841,091		$ 969,292

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