Read the following article before you post your discussion:

S&P $500$ Companies Boost Profit by Stripping More Items From EarningsLinks to an external site.

According to the article, large companies are boosting profits by using non$-$GAAP measures in addition to GAAP when reporting their financial results. Items that companies use to adjust net income and increase adjusted earnings per share are amortization of intangible assets, impairments, stock$-$based compensation, restructuring, and litigation costs.

Please respond to the following in a discussion post:

Select two of the items identified and provide a justification for using the non$-$GAAP measures when reporting financial results.

Describe at least one potential problem resulting from the use of non$-$GAAP measures when reporting financial results.