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Mylan Reports Adjusted Diluted EPS of $0.45 for the Quarter, a 36% Increase over Prior Year Quarter; and $1.61 for the Year, a 24% Increase over Prior Year
Date:2/24/2011

t, are included in cost of sales, $19.3 million are included in SG&A, and $4.4 million are included in R&D, partially offset by $9.0 million of income included in Other Income/Expense, net.

-  For the three months ended December 31, 2009, $5.1 million of these expenses, net, are included in cost of sales, $16.1 million are included in SG&A, $1.1 million are included in R&D, $11.7 million are included in Other Income/Expense, net, and the remainder represents an adjustment to amounts attributable to the noncontrolling interest.  

-  For the year ended December 31, 2010, $10.5 million of these expenses, net, are included in cost of sales, $48.9 million are included in SG&A, $8.3 million are included in R&D, $2.4 million are included in Other Income/Expense, and the remainder represents an adjustment to amounts attributable to the noncontrolling interest.

-  For the year ended December 31, 2009, $33.5 million of these expenses, net are included in cost of sales, $49.6 million are included in SG&A, $22.7 million are included in R&D, and $9.9 million are included in earnings attributable to the noncontrolling interest. Partially offsetting these costs are other revenue, consisting primarily of the acceleration of the recognition of revenue related to certain product development agreements, totaling $30.8 million, and other income related to the favorable reversal of restructuring reserves and a gain on the sale of a joint venture totaling, offset by a loss on the sale of a subsidiary totaling $13.3 million.

(d)  The tax effect is calculated assuming an annual adjusted effective tax rate for the resulting adjusted earnings, and results in an effective tax rate on adjusted earnings of 27% in 2010 and 30% in 2009 including the impact of any tax synergies.  Additionally, in the 2009 quarter and year presented above, includes an income tax benefit of approximately $65.0 million relate
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