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Life Technologies Announces First Quarter 2011 Results
Date:4/26/2011

d property, plant, and equipment to provide a supplemental comparison of the results of operations.  In addition, charges related to non-cash interest expense incurred as a result of the retrospective application of the bifurcation requirement between equity and debt prescribed by the Financial Accounting Standards Board Accounting Standards Codification, or ASC, Topic of Debt with Conversion and Other Options, costs associated with the early termination of outstanding indebtedness and the impact from the divestiture of our joint venture have been excluded from Non-GAAP results.   (2)  Add back fair value amortization of purchased deferred revenue of $0.9 million and $2.1 million for the three months ended March 31, 2011 and 2010, respectively.   (3)  Adjust for contingent consideration revaluation of $1.9 million, offset with $0.5 million of  purchase accounting related cost of revenues revaluation for the three months ended March 31, 2011.  Add back noncash charges for purchase accounting inventory revaluation cost of $0.2 million for the three months ended March 31, 2010.   (4)  Add back amortization of purchased intangibles.(5)  Add back depreciation of purchase accounting property, plant, and equipment revaluations of $2.1 million and $2.6 million for the three months ended March 31, 2011 and 2010, respectively, and accelerated compensation expense related to business acquisitions of $1.5 million for the three months ended March 31, 2011.   (6)  Add back business consolidation costs.   (7)  Add back charges related to non-cash interest expense as a result of the provision adopted in accordance with the ASC Topic of Debt with Conversion and Other Options of $7.2 million and $11.2 million for the three months ended March 31, 2011 and 2010, respectively. Adjust for imputed finance charge of $1.5 million associated with contingent consideration on business acquisitions for the three months ended
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