Specified items were as follows: (a) Specified items included these amounts upon adoption of amended guidance for the recognition and measurement of financial assets and liabilities in 2018. The reconciliations from GAAP to Non-GAAP were as follows: 42 Year Ended December 31, Dollars in Millions, except per share data 2018 2017 2016 Net Earnings Attributable to BMS used for Diluted EPS Calculation — GAAP $ 4,920 $ 1,007 $ 4,457 Specified Items 1,596 3,963 293 Net Earnings Attributable to BMS used for Diluted EPS Calculation — Non-GAAP $ 6,516 $ 4,970 $ 4,750 Average Common Shares Outstanding — Diluted 1,637 1,652 1,680 Diluted EPS Attributable to BMS — GAAP $ 3.01 $ 0.61 $ 2.65 Diluted EPS Attributable to Specified Items 0.97 2.40 0.18 Diluted EPS Attributable to BMS — Non-GAAP $ 3.98 $ 3.01 $ 2.83 Year Ended December 31, Dollars in Millions 2018 2017 2016 Impairment charges $ 17 $ 146 $ — Accelerated depreciation and other shutdown costs 41 3 21 Cost of products sold 58 149 21 Marketing, selling and administrative 2 1 — License and asset acquisition charges 1,135 1,130 439 IPRD impairments — 75 13 Site exit costs 79 383 83 Research and development 1,214 1,588 535 Loss/(gain) on equity investments (a) 512 — — Provision for restructuring 131 293 109 Litigation and other settlements 70 (481) 40 Divestiture gains (177 ) (126 ) (559 ) Royalties and licensing income (75) (497) (10) Pension and postretirement 121 162 91 Intangible asset impairment 64 — 15 Loss on debt redemption — 109 — Other income (net) 646 (540) (314) Increase to pretax income 1,920 1,198 242 Income taxes on items above (268) (87) 51 Income taxes attributed to U.S. tax reform (56 ) 2,911 — Income taxes (324) 2,824 51 Increase to net earnings 1,596 4,022 293 Noncontrolling interest — (59 ) — Increase to net earnings used for Diluted Non-GAAP EPS calculation $ 1,596 $ 3,963 $ 293