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I am going to have to give you a partial answer, as I do not have the time to study all the details.

Let's focus on 2005. They had a $72M charge for litigation expense, as you know. Since this is a nonoperating and nonrecurring expense, exclude it from the defensive income statement. And since this $72M is also pretax, you need to adjust the provision for taxes.

In the enterprising income statement, you reverse the charge, so that the $72M comes off the income statement but is added to enterprising capital. That $72M belongs to stockholders, so it is a form of invested capital.

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