2012 Annual Report  Specified items were as follows:  * 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. The  2010 specified tax charge relates to a tax charge from additional U.S. taxable income from earnings of foreign subsidiaries previously considered to be indefinitely reinvested  offshore.  $^{ }$The reconciliations from GAAP to Non-GAAP were as follows:  Year Ended December 31,  Dollars in Millions 2012  2011 2010 Accelerated depreciation, asset impairment and other shutdown costs $  147  $   75  $  113  Amortization of acquired Amylin intangible assets   229   -   -  Amortization of Amylin collaboration proceeds   (114) Amortization of Amylin inventory adjustment   23   -   -  Cost of products sold  285   75   113  Stock compensation from accelerated vesting of Amylin awards   67   -   -  Process standardization implementation costs   18   29   35  Marketing, selling and administrative  85   29 Stock compensation from accelerated vesting of Amylin awards   27   -  -  Upfront, milestone and other licensing payments   47   207  132  IPRD impairment   142   28  10  Research and development  216   235  142  Impairment charge for BMS-986094 intangible asset  1,830   -  -  Provision for restructuring   174   116  113  Impairment and loss on sale of manufacturing operations   -   -  236  Gain on sale of product lines, businesses and assets   (51)  (12)   -  Pension curtailments and settlements   151   13  18  Acquisition related items   43   -  10  Litigation charges/(recoveries)   (45)  9  (2) Upfront, milestone and other licensing receipts   (10)  (20)   -  Out-licensed intangible asset impairment   38   - Loss on debt repurchases   27   -  Other (income)/expense  327   106  375  Decrease to pretax income  2,743   445  665  Income tax on items above   (947)  (136)   (180) Out-of period tax adjustment   -   -  (59) Specified tax (benefit)/charge*   (392)  (97)   207  Income taxes  (1,339)  (233)   (32) Decrease to net earnings $  1,404  $   212 $  633  Year Ended December 31,  Dollars in Millions, except per share data 2012  2011 2010 Net Earnings Attributable to BMS - GAAP $  1,960  $  3,709  $  3,102  Earnings attributable to unvested restricted shares   (1)  (8)  (12) Net Earnings Attributable to BMS used for Diluted EPS Calculation - GAAP  $  1,959  $   3,701 $  3,090  Net Earnings Attributable to BMS - GAAP  $  1,960  $  3,709  $  3,102  Less Specified Items   1,404   212   633  Net Earnings Attributable to BMS - Non-GAAP   3,364   3,921  3,735  Earnings attributable to unvested restricted shares   (1)  (8)  (12) Net Earnings Attributable to BMS used for Diluted EPS Calculation - Non-GAAP  $  3,363  $   3,913  $  3,723  Average Common Shares Outstanding - Diluted   1,688   1,717  1,727  Diluted EPS Attributable to BMS - GAAP  $ 1.16  $  2.16 $ 1.79  Diluted EPS Attributable to Specified Items  0.83  0.12 0.37  Diluted EPS Attributable to BMS - Non-GAAP  $ 1.99  $  2.28 $ 2.16  17 