The document provides a reconciliation of Aramark Corporation's diluted earnings per share for the third quarter of fiscal years 2005 and 2004, excluding unusual items and the impact of expensing employee stock options. Specifically, it excludes a $14.9 million favorable tax adjustment in 2005 and adds $0.02 per share to 2005 to account for the adoption of expensing stock options that year in accordance with SFAS 123R. Management believes this presentation enhances comparability between reporting periods.