Operating Profit, Earnings and Cash Operating profit for Q3 FY20 was approximately 19.4 percent on a GAAP basis and 25.3 percent on a non-GAAP basis. GAAP operating expense was $124.8 million, up $3.6 million sequentially and $5.9 million year over year. GAAP operating expense included $14 million in stock-based compensation and $6.5 million in amortization of acquired intangibles. Non-GAAP operating expense was $103.2 million, up $2.2 million sequentially and $2.9 million year over year. The primary drivers of the changes in GAAP and non-GAAP operating expense for Q3 FY20 are detailed below in order of significance in Figure C.  Figure C: Primary Drivers of Operating Expenses Q/Q Y/Y   Employee-related expenses** Variable compensation   Variable compensation Stock-based compensation*   Product development (including a reduction in contract labor)** Product development** Employee-related expenses** Increased R&D incentives Asset impairment Amortization of acquisition intangiblesExcluded from non-GAAP operating expense **Includes restructuring costs reflected in the GAAP to non-GAAP reconciliation on page 12GAAP R&D and SG&A expenses for Q4 FY20 are expected to range from $115 million to $121 million, including roughly $14 million in stock-based compensation and $3 million in amortization of acquired intangibles. The forecasted operating expense reflects a sequential reduction in variable compensation, offset somewhat by higher product development and employee expenses. The company will continue to focus on our expense profile as we balance our long-term profitability goals with our investment in important R&D projects that we see as central to future growth. Our total headcount exiting Q3 was 1,441.