Table of Contents Notes to Consolidated Financial Statements — (Continued) Becton, Dickinson and Company Transaction Costs Unaudited Pro Forma Information 85 The pro forma results above include the impact of the following adjustments, as necessary: additional amortization and depreciation expense relating to assets acquired; interest and other financing costs relating to the acquisition transaction; and the elimination of one-time or nonrecurring items. The one-time or nonrecurring items eliminated for the year ended September 30, 2018 were primarily comprised of fair value step-up adjustments of $478 million recorded relative to Bard's inventory on the acquisition date, the transaction costs discussed above, as well as certain Bard-related restructuring costs disclosed in Note 12. In addition, amounts previously reported by Bard as revenues related to a royalty income stream have been reclassified to  Other income (expense), net  to conform to the Company's reporting classification. The pro forma results do not include any anticipated cost savings or other effects of the planned integration of Bard. Accordingly, the pro forma results above are not necessarily indicative of the results that would have been if the acquisition had occurred on the dates indicated, nor are the pro forma results indicative of results which may occur in the future. As noted above, Bard's operating activities from the acquisition date through December 31, 2017 were not material and the Company included Bard in its consolidated results of operations beginning on January 1, 2018.  Revenues  in 2018 were $3 billion.  Net Income  in 2018 included loss attributable to Bard of $(107) million. The following table provides the pro forma results for the fiscal year 2018 as if Bard had been acquired as of October 1, 2016. Transaction costs related to this acquisition incurred during the years ended September 30, 2018 were approximately $56 million. These transaction costs were recorded as  Acquisitions and other restructurings  and consisted of legal, advisory and other costs. See Note 12 for discussion regarding restructuring costs incurred relative to the Bard acquisition. 2017 were not material to the Company’s consolidated results of operations. As such, Bard's operating results were included in the Company’s consolidated results of operations beginning on January 1, 2018. The acquisition-date fair value of consideration transferred consisted of the components below. The fair value of the shares and equity awards issued as consideration was recognized as a $6.5 billion increase to  Capital in excess of par value  and a $2.1 billion decrease to  Common stock in treasury. (Millions of dollars) Cash consideration $ 16,400  Non-cash consideration-fair value of shares issued 8,004  Non-cash consideration-fair value of equity awards issued 613  Total consideration transferred $ 25,017  (Millions of dollars, except per share data) 2018 Revenues $ 16,947  Net Income $ 390  Diluted Earnings per Share $ 0.90 