This excerpt taken from the ABII 8-K filed Nov 8, 2007.
Amortization of the 2006 Merger Related Costs and Other 2006 Merger Costs
Amortization of 2006 Merger related intangibles totaled $27.3 million during 2006, and included $22.2 million of amortization associated with the U.S. rights to Abraxane®. Other 2006 Merger related costs of $16.7 million in 2006 included (i) non-cash stock compensation expense related to shares issued to ABI employees in the 2006 Merger and (ii) direct merger and transaction-related costs. In addition, $83.4 million of in-process research and development was identified as part of the 2006 Merger step-up and expensed in the second quarter of 2006. There were no 2006 Merger-related charges in 2005.