(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 $12.9 million of amortization expense associated with intangible assets acquired in business acquisitions, including amounts primarily related to acquired software, customer list, trademarks and non-compete agreements, a $3.0 million charge for stock-based compensation, as well as the $2.2 million adjustment to revenue as reflected in (1) above.

(3) Amount represents the impact of the adjustments to operating income referred to in (2) above, adjusted for the related income tax impact of $6.4 million.

(4) Amount represents $6.8 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 $3.2 million charge for stock-based compensation.

(5) Amount represents the impact of the adjustments to operating income referred to in (4) above, adjusted for the related income tax impact of $3.4 million.

ANSYS, INC. AND SUBSIDIARIES Reconciliation of Non-GAAP Measures (Unaudited) (in thousands, except percentages and per share data)
		Six Months Ended
		June 30, 2009									June 30, 2008
		As			Non-GAAP						As			Non-GAAP
		Reported			Adjustments			Results			Reported			Adjustments			Results
Total revenue		$238,336			$7,263(1	)		$245,599			$220,791						$220,791
Operating income		75,489			$39,228(2	)		114,717			85,655			$19,997(4	)		105,652
Operating profit margin		31.7	%					46.7	%		38.8	%					47.9	%
Net income		$48,232			$25,139(3	)		$73,371			$53,983			$13,186(5	)		$ 67,169
Earnings per share - diluted:
Diluted earnings per share		$0.53						$0.80			$0.66						$0.82
Weighted average shares - diluted		91,612						91,612			81,863						81,863

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