a$.$ Where do we expect to find $(1)$ Excerpt One and $(2)$ Excerpt Two within the annual report on Form $10-$K$?$

$1.$ Excerpt One

Answer $1$

MD&A section

$2.$ Excerpt Two

Answer $2$

Income statement

b$.$ What is the non$-$GAAP measure reported? Answer $3$

Adjusted operating income

c$.$ What GAAP measure is used in the reconciliation in comparison with the non$-$GAAP measure? Answer $4$

Operating income

d$.$ What is the percentage difference in comparing the non$-$GAAP measure to the GAAP measure?

$*$Round to the nearest full percentage point; for example, enter $60$ for $60\mathrm{.}4\%$ or $61$ for $60\mathrm{.}5\%.$ Answer $5$

$27$

e$.$ The largest reconciling item is cost transformation. What other term can be used for such costs?