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Alere Inc. Announces Fourth Quarter 2010 Results
Date:2/17/2011

amount of $6.6 million during the year ended December 31, 2010, relating to inventory write-ups recorded in connection with acquisitions.  (See also footnote l below.)(f) A write-off in the amount of $2.0 million during the year ended December 31, 2009, relating to an inventory write-up recorded in connection with an acquisition during the third quarter of 2009.(g) Acquisition-related costs in the amount of $8.3 million and $15.9 million for the year 2010 and 2009 GAAP results, respectively, recorded in connection with ASC 805, Business Combinations. The $8.3 million of acquisition-related costs recorded during 2010 included $8.2 million charged to selling, general and administrative and $0.1 million charged to interest expense. (h) A goodwill impairment charge during the fourth quarter of 2010 in the amount of $1.0 billion related to our health management reporting unit and business segment.(i) A $60.1 million compensation charge associated with our acquisition of minority shares of Standard Diagnostics, Inc. during the fourth quarter of 2010.(j) $1.8 million of expense for both the year 2010 and 2009 GAAP results, respectively, recorded in connection with fair value adjustments to acquisition-related contingent consideration obligations in accordance with ASC 805, Business Combinations.(k) Expenses of $0.3 million ($0.2 million, net of tax) and $1.8 million ($1.1 million, net of tax) for the year 2010 and 2009 GAAP results, respectively, incurred in connection with the sale of our vitamins and nutritional supplements business.(l) Amortization expense of $3.2 million ($2.4 million, net of tax) and a write-off in the amount of $1.7 million ($1.3 million, net of tax) relating to inventory write-ups attributable to operating results of non-controlling interests.(m) A $3.4 million gain associated with management's decision to dispose of our Diamics, Inc. operations.(n) A $2.9 million net realized foreign currency gain associated with restricted cash established i
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