Non-GAAP Results The Company provides non-GAAP revenue, non-GAAP operating income, non-GAAP operating profit margin, non-GAAP net income and non-GAAP diluted earnings per share as supplemental measures to GAAP measures regarding the Company’s operational performance.
These financial measures exclude the impact of certain items and, therefore, have not been calculated in accordance with GAAP.
A detailed explanation and a reconciliation of each non-GAAP financial measure to its most comparable GAAP financial measure are described below.
## Table 0 ##
(1) Amount represents the revenue not reported during the period as a result of the acquisition accounting adjustment associated with accounting for deferred revenue in business combinations.
(2) Amount represents $67.3 million of amortization expense associated with intangible assets acquired in business combinations, $32.4 million of stock-based compensation expense, the $9.6 million adjustment to revenue as reflected in (1) above and $0.9 million of transaction expenses related to the Esterel acquisition.
(3) Amount represents the impact of the adjustments to operating income referred to in (2) above, adjusted for the related income tax impact of $37.0 million.
(4) Amount represents the revenue not reported during the period as a result of the acquisition accounting adjustment associated with accounting for deferred revenue in business combinations.
(5) Amount represents $51.7 million of amortization expense associated with intangible assets acquired in business combinations, $23.1 million of stock-based compensation expense, the $9.6 million adjustment to revenue as reflected in (4) above and $2.1 million of transaction expenses related to the Apache acquisition.
(6) Amount represents the impact of the adjustments to operating income referred to in (5) above, adjusted for the related income tax impact of $28.2 million.
Note: The 2011 GAAP and non-GAAP net income and earnings per share data reflected above include $4.8 million, or $0.05 per share, related to income tax expense associated with reductions to the Japanese corporate tax rate, beginning with the 2013 tax year.
This legislation, enacted on November 30, 2011, resulted in an additional $4.8 million in deferred tax expense due to the reduction in the value of certain net deferred tax assets of the Company's Japanese subsidiaries.
Under the terms of the ANSYS, Inc.
Long-Term Incentive Plan, in the first quarter of 2012, 2011 and 2010, the Company granted 100,000, 92,500 and 80,500 performance-based restricted stock units, respectively.
Vesting of the full award or a portion thereof is based on the Company’s performance as measured by total shareholder return relative to the median percentage appreciation of the NASDAQ Composite Index over a specified measurement period, subject to each participant’s continued employment with the Company through the conclusion of the measurement period.
The measurement period for the restricted stock units granted pursuant to the Long-Term Incentive Plan is a three-year period beginning January 1 of the year of the grant.
Each restricted stock unit relates to one share of the Company’s common stock.
The value of each restricted stock unit granted in 2012, 2011 and 2010 was estimated on the grant date to be $33.16, $32.05 and $25.00, respectively.
The estimate of the grant-date value of the restricted stock units was made using a Monte Carlo simulation model.
The determination of the fair value of the awards was affected by the grant date and a number of variables, each of which has been identified in the chart below.
Share-based compensation expense based on the fair value of the award is being recorded from the grant date through the conclusion of the three-year measurement period.
On December 31, 2012, employees earned 76,500 restricted stock units, which will be issued in the first quarter of 2013.
Total compensation expense associated with the awards recorded for the years ended December 31, 2012, 2011 and 2010 was $2.6 million, $1.6 million and $590,000, respectively.
Total compensation expense associated with the awards granted for the years ending December 31, 2013 and 2014 is expected to be $2.2 million and $1.2 million, respectively.
## Table 1 ##
In accordance with the merger agreement, the Company granted performance-based restricted stock units to key members of Apache management and employees, with a maximum value of $13.0 million to be earned annually over a three-fiscal-year period beginning January 1, 2012.
Additional details regarding these awards are provided within Note 3.14.
Stock Repurchase Program In February 2012, ANSYS announced that its Board of Directors approved an increase to its authorized stock repurchase program.
Under the Company’s stock repurchase program, ANSYS repurchased 1.5 million shares during the year ended December 31, 2012 at an average price per share of $63.65, for a total cost of $95.5 million.
During the year ended December 31, 2011, the Company repurchased 247,443 shares at an average price per share of $51.34, for a total cost of $12.7 million.
As of December 31, 2012, 1.5 million shares remained authorized for repurchase under the program.15.
Employee Stock Purchase Plan The Company’s 1996 Employee Stock Purchase Plan (the “Purchase Plan”) was adopted by the Board of Directors on April 19, 1996 and was subsequently approved by the Company’s stockholders.
The stockholders approved an amendment to the Purchase Plan on May 6, 2004 to increase the number of shares available for offerings to 1.6 million shares.
The Purchase Plan was amended and restated in 2007.
The Purchase Plan is administered by the Compensation Committee.
Offerings under the Purchase Plan commence on each February 1 and August 1, and have a duration of six months.
An employee who owns or is deemed to own shares of stock representing in excess of 5% of the combined voting power of all classes of stock of the Company may not participate in the Purchase Plan.
During each offering, an eligible employee may purchase shares under the Purchase Plan by authorizing payroll deductions of up to 10% of his or her cash compensation during the offering period.
The maximum number of shares that may be purchased by any participating employee during any offering period is limited to 3,840 shares (as adjusted by the Compensation Committee from time to time).
Unless the employee has previously withdrawn from the offering, his accumulated payroll deductions will be used to purchase common stock on the last business day of the period at a price equal to 90% of the fair market value of the common stock on the first or last day of the offering period, whichever is lower.
Under applicable tax rules, an employee may purchase no more than $25,000 worth of common stock in any calendar year.
At December 31, 2012, 1,233,385 shares of common stock had been issued under the Purchase Plan, of which 1,184,082 were issued as of December 31, 2011.
The total compensation expense recorded under the Purchase Plan during the years ended December 31, 2012, 2011 and 2010 was $710,000, $650,000 and $500,000, respectively.
In conjunction with the 1998 restructuring discussed above, Astra purchased an option (the “Asset Option”) for a payment of $443 million, which was recorded as deferred income, to buy Merck’s interest in the KBI products, excluding the gastrointestinal medicines Nexium and Prilosec (the “Non-PPI Products”).
In April 2010, AstraZeneca exercised the Asset Option.
Merck received $647 million from AstraZeneca representing the net present value as of March 31, 2008 of projected future pretax revenue to be received by Merck from the Non-PPI Products, which was recorded as a reduction to the Company’s investment in AZLP.
The Company recognized the $443 million of deferred income in 2010 as a component of Other (income) expense, net.
In addition, in 1998, Merck granted Astra an option (the “Shares Option”) to buy Merck’s common stock interest in KBI and, through it, Merck’s interest in Nexium and Prilosec, exercisable in 2012.
The exercise price for the Shares Option will be primarily based on the net present value of projected future pretax revenue to be received by Merck from Nexium and Prilosec as determined at the time of exercise, subject to certain true-up mechanisms.
The Company believes that it is likely that AstraZeneca will exercise the Shares Option.
Summarized financial information for AZLP is as follows:
## Table 2 ##

<table><tr><td></td><td colspan="8">Year Ended December 31,</td></tr><tr><td></td><td colspan="4">2012</td><td colspan="4">2011</td></tr><tr><td>(in thousands, except percentages and per share data)</td><td>AsReported</td><td>Adjustments</td><td></td><td>Non-GAAPResults</td><td>AsReported</td><td>Adjustments</td><td></td><td>Non-GAAPResults</td></tr><tr><td>Total revenue</td><td>$798,018</td><td>$9,636</td><td>-1</td><td>$807,654</td><td>$691,449</td><td>$9,621</td><td>-4</td><td>$701,070</td></tr><tr><td>Operating income</td><td>294,253</td><td>110,290</td><td>-2</td><td>404,543</td><td>265,559</td><td>86,550</td><td>-5</td><td>352,109</td></tr><tr><td>Operating profit margin</td><td>36.9%</td><td></td><td></td><td>50.1%</td><td>38.4%</td><td></td><td></td><td>50.2%</td></tr><tr><td>Net income</td><td>$203,483</td><td>$73,304</td><td>-3</td><td>$276,787</td><td>$180,675</td><td>$58,301</td><td>-6</td><td>$238,976</td></tr><tr><td>Earnings per share – diluted:</td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td>Diluted earnings per share</td><td>$2.14</td><td></td><td></td><td>$2.91</td><td>$1.91</td><td></td><td></td><td>$2.53</td></tr><tr><td>Weighted average shares – diluted</td><td>94,954</td><td></td><td></td><td>94,954</td><td>94,381</td><td></td><td></td><td>94,381</td></tr></table>
<table><tr><td></td><td>Year Ended December 31,</td></tr><tr><td>Assumption used in Monte Carlo lattice pricing model</td><td>2012</td><td>2011 and 2010</td></tr><tr><td>Risk-free interest rate</td><td>0.16%</td><td>1.35%</td></tr><tr><td>Expected dividend yield</td><td>0%</td><td>0%</td></tr><tr><td>Expected volatility—ANSYS Stock Price</td><td>28%</td><td>40%</td></tr><tr><td>Expected volatility—NASDAQ Composite Index</td><td>20%</td><td>25%</td></tr><tr><td>Expected term</td><td>2.80</td><td>2.90</td></tr><tr><td>Correlation factor</td><td>0.75</td><td>0.70</td></tr></table>
<table><tr><td><i>Years Ended December 31</i></td><td> 2011</td><td>2010</td><td>2009</td></tr><tr><td>Sales</td><td>$4,659</td><td>$4,991</td><td>$5,744</td></tr><tr><td>Materials and production costs</td><td>2,023</td><td>2,568</td><td>3,137</td></tr><tr><td>Other expense, net</td><td>1,392</td><td>886</td><td>1,194</td></tr><tr><td>Income before taxes<i><sup>-1</sup></i></td><td>1,244</td><td>1,537</td><td>1,413</td></tr></table>

Question: What's the sum of Operating income of Year Ended December 31, 2012 AsReported, and Income before taxes of 2010 ?
Answer: 295790