The following specified items affected the comparability of results in 2018 and 2017: 2018 2017 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ 13 $ 14 $ 13 $ 18 $ 58 Marketing, selling and administrative 1 — — 1 2 License and asset acquisition charges 60 1,075 — — 1,135 Site exit costs 20 19 18 22 79 Research and development 80 1,094 18 22 1,214 Loss/(gain) on equity investments (15 ) 356 (97 ) 268 512 Provision for restructuring 20 37 45 29 131 Litigation and other settlements — — — 70 70 Divestiture gains (43) (25) (108) (1) (177) Royalties and licensing income (50 ) (25 ) — — (75 ) Pension and postretirement 31 37 27 26 121 Intangible asset impairment 64 — — — 64 Other income (net) 7 380 (133) 392 646 Increase/(decrease) to pretax income 101 1,488 (102) 433 1,920 Income taxes on items above (8) (218) 1 (43) (268) Income taxes attributed to U.S. tax reform (32 ) 3 (20 ) (7 ) (56 ) Income taxes (40) (215) (19) (50) (324) Increase/(decrease) to net earnings $ 61 $ 1,273 $ (121) $ 383 $ 1,596 Dollars in Millions First Quarter Second Quarter Third Quarter Fourth Quarter Year Cost of products sold (a) $ — $ 130 $ 1 $ 18 $ 149 Marketing, selling and administrative — — — 1 1 License and asset acquisition charges 50 393 310 377 1,130 IPRD impairments 75 — — — 75 Site exit costs 72 96 64 151 383 Research and development 197 489 374 528 1,588 Provision for restructuring 164 15 28 86 293 Litigation and other settlements (481 ) — — — (481 ) Divestiture gains (100) — — (26) (126) Royalties and licensing income — (497 ) — — (497 ) Pension and postretirement 33 36 22 71 162 Loss on debt redemption — 109 — — 109 Other income (net) (384) (337) 50 131 (540) Increase/(decrease) to pretax income (187) 282 425 678 1,198 Income taxes on items above 72 20 (41) (138) (87) Income taxes attributed to U.S. tax reform — — — 2,911 2,911 Income taxes 72 20 (41) 2,773 2,824 Increase/(decrease) to net earnings (115) 302 384 3,451 4,022 Noncontrolling interest (59 ) — — — (59 ) Increase/(decrease) to net earnings attributable to BMS $ (174) $ 302 $ 384 $ 3,451 $ 3,963 (a) Specified items in Cost of products sold are accelerated depreciation, asset impairment and other shutdown costs. 101