This excerpt taken from the NTY 8-K filed Sep 29, 2008.
Comparability of Results
The historical results of Leiner for the six months ended March 29, 2008 and for the year ended September 29, 2007, include certain non-recurring charges related to Leiners bankruptcy reorganization and impairments on the Fort Mill, South Carolina facility. These non-recurring charges do not relate to the acquisition and were not part of activities that were acquired by NBTY. The amount of these non-recurring charges, included in the pro forma combined condensed statements of operations, is $15,593 for the six months ended March 31, 2008 and $26,534 for the year ended September 30, 2007.
In addition, the pro forma combined condensed statements of operations do not include certain non-recurring charges directly related to the acquisition and which will impact the statement of operations during the next twelve months. Specifically, we expect to incur approximately $5,300 (which is in addition to the $5,641 liability recorded in the pro forma combined condensed balance sheet) for additional employee termination costs directly related to the acquisition. These integration costs are non-recurring and represent future severance amounts due to Leiner employees.