Consolidated statements of income (USD $) In Millions, except Per Share data, unless otherwise specified	3 Months Ended	6 Months Ended
Jun. 30, 2013	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2012
Revenue	$ 3,047	$ 3,335	$ 5,932	$ 6,456
Cost of revenue (COR)	1,477	1,684	2,988	3,274
Gross profit	1,570	1,651	2,944	3,182
Research and development (R&D)	389	480	808	989
Selling, general and administrative (SG&A)	471	456	931	918
Acquisition charges	86	104	171	257
Restructuring charges/other	(282)	13	(267)	23
Operating profit	906	598	1,301	995
Other income (expense), net (OI&E)	0	(2)	2	(17)
Interest and debt expense	24	20	47	41
Income before income taxes	882	576	1,256	937
Provision for income taxes	222	130	234	226
Net income	$ 660	$ 446	$ 1,022	$ 711
Earnings per common share:
Basic (in dollars per share)	$ 0.59	$ 0.38	$ 0.91	$ 0.61
Diluted (in dollars per share)	$ 0.58	$ 0.38	$ 0.90	$ 0.60
Average shares outstanding (millions):
Basic (in shares)	1,103	1,140	1,105	1,142
Diluted (in shares)	1,117	1,154	1,120	1,159
Cash dividends declared per share of common stock (in dollars per share)	$ 0.28	$ 0.17	$ 0.49	$ 0.34

A combination of Restructuring charges with one-time unusual benefits and charges that impact profit from operations but are not included in cost of revenue or operating expenses. Restructuring charges are comprised of costs associated with restructuring activities not otherwise specified in the taxonomy pursuant to a duly authorized plan, excluding a discontinued operation as defined by generally accepted accounting principles. Costs of such activities include those for one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, but excludes costs associated with the retirement of a long-lived asset and severance costs associated with established compensation plans.

No definition available.