Bristol-Myers Squibb  The following specified items affected the comparability of results in 2012 and 2011:  2012  First Second  Third  Fourth  $_{Dollars in Millions}$  Quarter  Quarter  Quarter  Quarter  Year Accelerated depreciation, asset impairment and other shutdown costs $  - $  147 $  - $   - $  147  Amortization of acquired Amylin intangible assets   -  91  138  229  Amortization of Amylin collaboration proceeds   -  (46)  (68)  (114) Amortization of Amylin inventory adjustment   -  9  14  23  Stock compensation from accelerated vesting of Amylin awards   -  94  -  94  Process standardization implementation costs   8  5  3  2  18  Upfront, milestone and other licensing payments   -  -  21  16  37  IPRD impairment   58  45  -  39  142  Impairment charge for BMS-986094 intangible asset   -  -  1,830  -  1,830  Provision for restructuring   22  20  29  103  174  Pension curtailments and settlements   -  -  -  151  151  Gain on sale of product lines, businesses and assets   (51)  (51) Litigation charges/(recoveries)   (172)  22  50  55  (45) Acquisition-related expenses   12  1  29  1  43  Out-licensed intangible asset impairment   38  -  -  -  38  Loss on debt repurchases   19  8  27  Total   (15)  240  2,118  400  2,743  Income tax/(tax benefit) on items above   8  (77)  (722)  (156)  (947) Specified tax benefit*   -  -  -  (392)  (392) (Increase)/Decrease to Net Earnings  $ (7) $  163 $  1,396 $   (148) $  1,404  First Second  Third  Fourth  $_{Dollars in Millions}$  Quarter  Quarter  Quarter  Quarter  Year Accelerated depreciation, asset impairment and other shutdown costs $  23 $  18 $  19 $   15 $  75  Pension curtailments and settlements   -   -   -  13   13  Process standardization implementation costs   4  10  5  10  29  Provision for restructuring   44  40  8  24  116  Litigation charges/(recoveries)   (76)  -  10  75  9  Gain on sale of product lines, businesses and assets   -  -  (12)   -  (12) Upfront, milestone and other licensing payments/(receipts)   88  50  69  (20)  187  IPRD impairment   15  -  13  -  28  Total  98  118  112  117  445  Income tax benefit on items above   (28)  (34)  (37)  (37)  (136) Specified tax benefit*   (56)  (15)  -  (26)  (97) Decrease to Net Earnings  $  14 $  69 $  75 $   54 $  212  2011  * The 2012 specified tax benefit relates to a capital loss deduction. The 2011 specified tax benefit relates to releases of tax reserves that were specified in prior periods.  $^{ }$Note 23 SUBSEQUENT EVENTS  $^{ }$Collaboration with The Medicines Company In February 2013, BMS and The Medicines Company entered into a global license and two year collaboration regarding  Recothrom , a  recombinant thrombin for use as a topical hemostat to control non-arterial bleeding during surgical procedures (previously acquired by  BMS in connection with its acquisition of ZymoGenetics in 2010). Net sales of  Recothrom  were $67 million in 2012. In connection  with the collaboration, The Medicines Company will be responsible for all sales, distribution, marketing and certain regulatory matters  relating to  Recothrom,  and BMS will be responsible for the exclusive supply of the product. Certain assets were transferred to The  Medicines Company at the start of the collaboration period, primarily the  Recothrom  Business License Agreement and other  regulatory assets. BMS retained all other assets related to  Recothrom  including the patents, trademarks and inventory.  72