The Company acquired Brainware in February of 2012, ISYS and Nolij in March of 2012, Acuo Technologies in December of 2012, AccessVia and Twistage in March of 2013, Saperion in September of 2013 and PACSGEAR in October of 2013. The consolidated financial results include the results of these acquisitions subsequent to the date of acquisition. Refer to Note 20 of the Notes to Consolidated Financial Statements for financial information regarding the Perceptive Software segment, which includes the activities of all acquired businesses.

* The sum of the quarterly earnings per share amounts does not necessarily equal the annual earnings per share due to changes in average share calculations. This is in accordance with prescribed reporting requirements.

(1) For the first quarter of 2013, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $1.8 million, operating income by $8.3 million, net earnings by $5.2 million, basic EPS by $0.08, and diluted EPS by $0.09.

For the second quarter of 2013, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $1.7 million, operating income by $8.3 million, net earnings by $5.2 million, basic EPS by $0.08, and diluted EPS by $0.08.

For the third quarter of 2013, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $1.7 million, operating income by $8.3 million, net earnings by $5.2 million, basic EPS by $0.09, and diluted EPS by $0.08.

For the fourth quarter of 2013, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $19.2 million, operating income by $90.9 million, net earnings by $55.7 million, basic EPS by $0.89, and diluted EPS by $0.88.

Net earnings for the first quarter of 2013 included $9.1 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans and $15.7 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions.

Net earnings for the second quarter of 2013 included a $73.5 million pre-tax Gain on sale of inkjet-related technology and assets, $13.3 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans, and $16.2 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions.

Net earnings for the third quarter of 2013 included $17.7 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans and $19.1 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions.

Net earnings for the fourth quarter of 2013 included $14.4 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans, $23.5 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions, and a pension and other postretirement benefit plan net gain of $83.0 million.

(2) For the first quarter of 2012, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $1.4 million, operating income by $6.0 million, net earnings by $3.8 million, basic EPS by $0.06, and diluted EPS by $0.05.

For the second quarter of 2012, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $1.4 million, operating income by $6.1 million, net earnings by $3.8 million, basic EPS by $0.06, and diluted EPS by $0.05.

For the third quarter of 2012, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses decreased gross profit by $9.8 million, operating income by $43.1 million, net earnings by $26.3 million, basic EPS by $0.39, and diluted EPS by $0.38.

For the fourth quarter of 2012, the retrospective application of the accounting change for pension and other postretirement benefit plan asset and actuarial gains and losses increased gross profit by $8.8 million, operating income by $35.4 million, net earnings by $20.0 million, basic EPS by $0.31, and diluted EPS by $0.30.

Net earnings for the first quarter of 2012 included $10.0 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans and $9.3 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions.

Net earnings for the second quarter of 2012 included $9.6 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans and $20.6 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions.

Net earnings for the third quarter of 2012 included $69.1 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans, $15.3 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions, and a pension and other postretirement benefit plan net loss upon interim remeasurement of $49.6 million.

Net earnings for the fourth quarter of 2012 included $33.1 million of pre-tax restructuring charges and project costs in connection with the Company's restructuring plans, $15.2 million of pre-tax charges in connection with intangible amortization and integration costs associated with the Company's acquisitions, and a pension and other postretirement benefit plan net gain of $27.8 million.