A set of SEC (www.practicallaw.com/9-382-3806) rules that require public companies that disclose or release non-GAAP financial measures (www.practicallaw.com/1-382-3650) to include, in that disclosure or release, a presentation of the most directly comparable GAAP (www.practicallaw.com/3-382-3512) financial measure and a reconciliation of the disclosed non-GAAP financial measure to the most directly comparable GAAP financial measure. For more information, see Practice Note, Using Non-GAAP Financial Information (www.practicallaw.com/8-502-4025).