Inverness Medical Innovations Announces Third Quarter 20...(rom net income or loss because they have...),Health

(d) Compensation costs of $7.8 million and $7.0 million associated with stock-based compensation expense for the third quarter of 2009 and 2008 GAAP results, respectively, including $0.6 million and $0.4 million charged to cost of sales, $1.4 million and $1.1 million charged to research and development and $5.8 million and $5.5 million charged to selling, general and administrative, in the respective quarters.

(e) Write-off in the amount of $0.7 million relating to an inventory write-up recorded in connection with the acquisition of Concateno plc during the third quarter of 2009.

(f) Acquisition-related costs in the amount of $5.1 million recorded in connection with the adoption of ASC 805, Business Combinations, on January 1, 2009.

(g) A $3.4 million gain associated with management's decision to dispose of our Diamics, Inc. operations.

(h) A $2.9 million net realized foreign currency gain associated with restricted cash established in connection with the acquisition of Concateno plc.

(i) A $1.9 million compensation-related charge recorded in connection with the acquisition of Concateno plc.

(j) A $0.3 million loss recorded in connection with the deferred payment of a portion of the ACON Second Territory Business purchase price consideration to be paid with our common stock.

(k) Tax effect on adjustments as discussed above in notes (b), (c), (d), (e) (f), (g), (h), (i) and (j).

(l) For the nine months ended September 30, 2008, potential dilutive shares were not used in the calculation of diluted net loss per common share under GAAP because inclusion thereof would be antidilutive.

(m) Included in the weighted average diluted common shares for the calculation of net income per common share for the nine month
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