The purpose is to critically evaluate the use of Non-GAAP disclosures and their relation to GAAP disclosures. Refer first to Exhibit C. 1. Why do firms provide Non-GAAP information? At HP, was GAAP or Non-GAAP net earnings for the fiscal year 2013 larger in value? 2. Which items did HP decide to exclude from 2013 full-year GAAP net earnings to arrive at Non-GAAP net income? 3. Refer now to Exhibit D and focus solely on the entire fiscal year 2013 results reported. Were year-over-year percentage changes in operating margin, net earnings, and diluted EPS more favorable on a GAAP basis or a non-GAAP basis? Provide evidence to support your conclusion.