(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 fourth quarter and fiscal 2017 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 | Q4â17 | FYâ17 | ||||||||||
Effect of acquisition accounting on fair value of acquired deferred revenue | $ | - | $ | 3 | ||||||||
Stock-based compensation expense | 17 | 73 | ||||||||||
Intangible asset amortization expense | 15 | 58 | ||||||||||
Restructuring charges | - | 8 | ||||||||||
Acquisition-related charges | - | 1 | ||||||||||
Non-operating credit facility refinancing charges | - | 1 | ||||||||||
Total Estimated Pre-Tax GAAP adjustments | $ | 32 | $ | 144 | ||||||||