(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 $3 million.
The fourth quarter and fiscal 2017 non-GAAP operating margin and non-GAAP EPS guidance exclude the estimated items outlined in the table below, as well as any tax effects and discrete tax items (which are not known or reflected).
|Effect of acquisition accounting on fair value of acquired deferred revenue||$||-||$||3|
|Stock-based compensation expense||17||73|
|Intangible asset amortization expense||15||58|
|Non-operating credit facility refinancing charges||-||1|
|Total Estimated Pre-Tax GAAP adjustments||$||32||$||144|