Intangible assets, like patents and other intellectual property, are difficult to use as collateral.

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Like other intangible corporate assets, such as brand or employee loyalty, they are difficult to measure and quantify.

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These reconciliations adjust the related GAAP financial measures to exclude stock-based compensation, amortization of acquisition-related intangible assets, other acquisition-related costs, a contribution expense, a legal settlement charge, and the associated tax impact of these items, where applicable.

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