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(two) GAAP diluted earnings per share and Adjusted EPS, respectively, are calculated by dividing net money attributable to CVS Wellbeing and altered profits attributable to CVS Overall health by the organization's weighted typical diluted shares outstanding. The corporation defines modified revenue attributable to CVS Well being as Internet earnings attributable to CVS Health and fitness (GAAP measure) excluding the influence of amortization of intangible property, net recognized cash gains or losses and other items, if any, that neither relate into the regular program of the corporation's organization nor replicate the corporation's underlying small business efficiency, which include acquisition-associated transaction and integration prices, restructuring expenses, Workplace real estate property optimization expenses, losses on property held on the market, opioid litigation rates, gains/losses on divestitures, in addition to the corresponding money tax advantage or expense connected with the merchandise excluded from adjusted cash flow attributable to CVS Health and particular discrete tax objects.

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Over the very first quarter of 2023, an additional decline on belongings held for sale was recorded to put in writing down the carrying price of the LTC organization to the Company's most effective estimate of the last word marketing selling price which reflected its approximated fair price less costs to offer. As of September thirty, 2023, the business determined the LTC business no more met the criteria for held-for-sale accounting and, appropriately, The web property associated with the LTC small business have been reclassified to held and utilized at their respective truthful values. During the year finished December 31, 2022, the loss on property held available also pertains to the corporation's Intercontinental overall health treatment small business domiciled in Thailand ("Thailand business"), which was check here included in the Professional Business reporting device in the Wellbeing Treatment Benefits segment. The sale from the Thailand organization shut in the 2nd quarter of 2022, and the final word reduction about the sale wasn't material.

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