| ($ in millions) | Q3’15 | FY’15 | ||||||
| Effect of acquisition accounting on fair value of acquired deferred revenue | $ | 1 | $ | 4 | ||||
| Stock-based compensation expense | 14 | 52 | ||||||
| Intangible asset amortization expense | 14 | 55 | ||||||
| Acquisition-related charges | 1 | 7 | ||||||
| Pension plan termination costs | 2 | 7 | ||||||
| Restructuring | 1 | 40 | ||||||
| Total GAAP adjustments | $ | 33 | $ | 165 | ||||
The FY’15 GAAP and non-GAAP operating margin and GAAP and non-GAAP EPS
guidance also exclude the estimated settlement losses of approximately
$65 million related to the termination of our U.S. pension plan. While
we expect to complete the termination process by September 30, 2015, the
amount of the losses will vary based on the timing of the settlements
and the amount of the projected benefit obligations and assets in the
plan measured as of the dates the settlements occur.
