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Technology Stocks : New Focus, Inc. (NUFO) -- Ignore unavailable to you. Want to Upgrade?

To: Don Edgerton who wrote (191)	1/31/2001 4:58:28 AM
From: pat mudge	Read Replies (2) \| Respond to of 475

From LMNE's press release: (a) Pro forma results for the fourth quarter and year ended December 31, 2000 exclude $19.5 and $47.4 million, respectively, of goodwill amortization; and exclude amounts relating to deferred stock compensation for the fourth quarter and year ended December 31, 2000 of $849,000 and $2.7 million, respectively, from "cost of sales," $11.7 and $21.7 million, respectively, from "selling, general and administrative," and $1.3 and $4.3 million, respectively, from "research and development." On what basis did the company exclude the above SG&A and R&D in their pro forma numbers? I understand deferred compensation, goodwill, and amortization, but not the others. Is this creative reporting or am I missing something? Pat