What does ERE stand for?

3 million as compared to the third quarter of last year primarily due to increases in employee related expenses associated with increased headcount.

First Quarter 2009 Citrix management currently expects to achieve the following results during its first fiscal quarter 2009 ending March 31, 2009: * Net revenue to be down approximately 5 percent as compared to the first quarter of 2008; * Non-GAAP operating margin to be approximately flat compared to the first quarter of 2008, excluding the effects of amortization of intangible assets primarily related to business combinations, stock-based compensation expense, and restructuring charges; and, * The restructuring of the company's global workforce announced today, which is expected to result in annualized pre-tax savings of approximately $50 million in employee related expenses.

Adjusted operating profit included the partial reversal of a loss reserve for the failed airline in one of International's merchant acquiring alliances and lower employee related expenses.

Employee related expenses increased $135,000, occupancy and equipment increased $17,000, and advertising increased $14,000.

Employee related expenses increased $70,000, occupancy and equipment increased $20,000, and advertising increased $27,000.

This increase is attributable primarily to the expansion of Cubist's sales force in the first quarter of 2005 resulting in higher payroll and other employee related expenses as well as higher marketing and promotional expenses in 2005 as compared to 2004.

This increase is attributable primarily to the expansion of Cubist's CUBICIN sales force in the first quarter of 2005 resulting in higher payroll and other employee related expenses.

Direct labor unit costs and manufacturing overhead expenses remained flat as slightly higher labor rates and employee related expenses were largely offset by improvements in manufacturing efficiency and productivity.