Probably the RES change and a few others items. If you look at the most recent press release that details 4Q and full year 2012 results (which Yahoo in its infinite wisdom won't let me link too), you will see that results expressed according to GAAP (Generally Accepted Accounting Principles), which is what the SEC requires, shows a loss, but when expressed as adjusted pro-forma shows a profit. The adjusted pro-forma are supposed to better reflect the performance of the company when measured like with like (i.e. either both current and previous year/period results include or do not include the RES figures). Adjusted pro-forma also removes from the figures extraordinary items that are just a one off and some other items that are in the results for GAAP compliance, but actually disguise the real underlying trends of the business. That press release has a section that explains the reconciliation of GAAP results with adjusted pro-forma.