(3) Adjusted Free Cash Flow is net cash provided by (used in) operating activities less capital expenditures, excluding restructuring payments of approximately $40 million and legal payments of approximately $3 million.
The Q2’17 and full year FY’17 non-GAAP operating margin and non-GAAP EPS guidance exclude the estimated items outlined in the table below, as well as any tax effects and discrete tax items (which are not known or reflected).
In millions | Q2’17 | FY’17 | ||||||
Effect of acquisition accounting on fair value of acquired deferred revenue | $ 1 | $ 3 | ||||||
Restructuring charges | - | 6 | ||||||
Intangible asset amortization expense | 14 | 57 | ||||||
Stock-based compensation expense | 17 | 71 | ||||||
Total Estimated Pre-Tax GAAP adjustments | $ 33 | $ 138 | ||||||