(1) Amount represents the revenue not reported during the period as a result of the purchase accounting adjustment associated with EITF 01-3, “Accounting in a Business Combination for Deferred Revenue of an Acquiree.”

(2) Amount represents $11.0 million of amortization expense associated with intangible assets acquired in business acquisitions, including amounts primarily related to acquired software, customer list and non-compete agreements, and a $2.8 million charge for stock-based compensation, as well as the $6.6 million adjustment to revenue as reflected in (1) above.

(3) Amount represents the impact of the adjustments to operating income referred to in (1) above, adjusted for the related income tax impact of $7.5 million.

ANSYS, INC. AND SUBSIDIARIES
Reconciliation of Non-GAAP Measures
For the three months ended September 30, 2007
(in thousands, except percentages and per share data)
(Unaudited)
		As Reported			Adjustments			Non-GAAP Results
Total revenue		$ 94,034						$ 94,034
Operating (loss) income		31,610			9,575	(1)		41,185
Operating profit margin		33.6	%					43.8	%
Net (loss) income		$ 18,696			$ 6,254	(2)		$ 24,950
Earnings per share - diluted:
	Diluted earnings per share	$ 0.23						$ 0.31
	Weighted average shares – diluted	81,196						81,196

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