This excerpt taken from the GPS 8-K filed Aug 17, 2006.
RECONCILIATION OF NORMALIZED OPERATING EXPENSES, A NON-GAAP MEASURE, TO GAAP OPERATING EXPENSES
Normalized operating expenses is a non-GAAP financial measure. It is intended to supplement the users overall understanding of our current financial performance and our prospects for the future. We use this metric internally and adjust for these items because they are not essential to evaluating the ongoing operations of our business. However, this non-GAAP financial measure is not intended to supersede or replace our GAAP results.