8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the

Securities Exchange Act of 1934

Date of report (Date of earliest event reported):  November 6, 2014

UNIVERSAL HOSPITAL SERVICES, INC.

(Exact name of registrant as specified in its charter)

Delaware	000-20086	41-0760940
(State or other jurisdiction of	(Commission	(IRS Employer
incorporation)	File Number)	Identification No.)

6625 West 78th Street, Suite 300

Minneapolis, Minnesota 55439-2604

(Address of principal executive offices)

(Zip Code)

952-893-3200

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report.)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 2.02  RESULTS OF OPERATIONS AND FINANCIAL CONDITION

On November 6, 2014 Universal Hospital Services, Inc. issued a press release announcing its financial results for the quarter ended September 30, 2014.  A copy of the press release is furnished herewith as Exhibit 99.1 and incorporated herein by reference.

ITEM 7.01  REGULATION FD DISCLOSURE

Attached as Exhibit 99.2 to this report, and incorporated herein by reference, is a copy of the slide presentation for the investor conference call with management scheduled for November 7, 2014, to discuss Universal Hospital Services, Inc.’s announced results for the quarter ended September 30, 2014.

ITEM 9.01  FINANCIAL STATEMENTS AND EXHIBITS

(d)Exhibits

99.1Press release issued by Universal Hospital Services, Inc. on November 6, 2014

99.2Slides presented during Universal Hospital Services, Inc.’s earnings call scheduled for November 7, 2014 of its results for the quarter ended September 30, 2014

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SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, Universal Hospital Services, Inc. has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

Dated: November 6, 2014	UNIVERSAL HOSPITAL SERVICES, INC.
		By /S/ James B. Pekarek
		James B. Pekarek
		Executive Vice President and
		Chief Financial Officer

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EXHIBIT INDEX

Exhibit Number	Description
99.1	Press release issued by Universal Hospital Services, Inc. on November 6, 2014
99.2	Slides presented during Universal Hospital Services, Inc.’s earnings call scheduled for November 7, 2014 of its results for the quarter ended September 30, 2014

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EX-99.1

Exhibit 99.1

Corporate Office 6625 West 78th Street, Suite 300 Minneapolis, MN 55439 Phone: 952.893.3200 Fax: 952.893.0704 www.uhs.com

CONTACT:	James Pekarek;
	Executive Vice President and Chief Financial Officer
	Universal Hospital Services, Inc.
	(952) 607-3054

UNIVERSAL HOSPITAL SERVICES, INC. ANNOUNCES 2014 THIRD QUARTER RESULTS

Minneapolis, Minn.—(BUSINESS WIRE)— November 6, 2014 — Universal Hospital Services, Inc. (“UHS”), a leading provider of health care technology management and service solutions, today announced financial results for the quarter ended September 30, 2014.

Total revenues were $106.5 million for the third quarter of 2014, representing a $2.2 million or 2.1% increase from total revenues of $104.3 million for the same period of 2013.   Revenues for the first nine months of 2014 totaled $329.2 million, representing a $7.6 million or 2.3% increase from $321.6 million for same period of 2013.

Adjusted EBITDA was $29.2 million for the third quarter of 2014, flat to the same period of 2013.  Adjusted EBITDA for the first nine months of 2014 was $90.4 million, a $0.8 million or 0.9% increase from the prior year same period.

Conference Call Dial-in Information

UHS will hold its quarterly conference call to discuss 2014 third quarter results on Friday, November 7, 2014 at 9:00 a.m. Eastern Time (8:00 a.m. Central Time).

To participate, call (855) 539-7565 and advise the operator you would like to participate in the UHS Third Quarter 2014 Earnings Conference Call.  A recording of this call will be available from 1:00 p.m. Eastern Time on November 7, 2014 through December 6, 2014 by calling (855) 859-2056; enter conference ID 10555848.

UHS will also use a slide presentation to facilitate the conference call discussion.  A copy of the presentation may be obtained via the company’s website at www.uhs.com in the “Who We Are” section.  From this section, select “Financials” then “Presentations.”

Adjusted EBITDA Reconciliation

Adjusted EBITDA is defined by UHS as Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”) before management and board fees, stock option expense, reorganization costs, ASC 805 impact, loss on extinguishment of debt, transaction and related costs, and non-recurring, unusual or infrequent expenses, which may not be calculated consistently among other companies applying similar reporting measures.  EBITDA and Adjusted EBITDA are not intended to represent an alternative to operating income or cash flows from operating, financing or investing activities (as determined in accordance with generally accepted accounting principles (“GAAP”)) as a measure of performance, and are not representative of funds available for discretionary use due to UHS’ financing obligations.  EBITDA is included because it is a widely accepted financial indicator used by certain investors and financial analysts to assess and compare companies and is an integral part of UHS’ debt covenant calculations.  Adjusted EBITDA is included because UHS’ financial guidance and certain compensation plans are based upon this measure.  Management believes that Adjusted EBITDA provides an important perspective on the company’s ability to service its long-term obligations, the company’s ability to fund continuing growth, and the company’s ability to continue as a going concern.  A reconciliation of consolidated net income (loss) to EBITDA and Adjusted EBITDA is included below.

	3rd Quarter						September YTD						LTM
(In millions)	2014			2013			2014			2013			2014
Net loss attributable to UHS	$	(10.3	)	$	(9.2	)	$	(52.8	)	$	(32.4	)	$	(63.4	)
Interest expense	13.3			13.8			39.9			41.7			53.4
Provision (benefit) for income taxes	0.2			(1.3		)	(13.2		)	(0.4		)	(13.1		)
Depreciation and amortization	24.3			24.8			75.8			73.5			101.0
Intangible asset impairment charge	—			—			34.9			—			34.9
EBITDA	27.5			28.1			84.6			82.4			112.8
Management, board & strategic fees	1.3			0.7			3.2			4.1			4.5
Loss on extinguishment of debt	—			—			—			1.9			—
Reorganization costs	0.1			—			1.8			0.2			1.8
Stock option expense	0.3			0.4			0.8			1.0			1.3
Adjusted EBITDA	$	29.2		$	29.2		$	90.4		$	89.6		$	120.4

About Universal Hospital Services, Inc.

Universal Hospital Services, Inc. is a leading nationwide provider of health care technology management and service solutions to the health care industry. UHS owns or manages over 700,000 units of medical equipment for over 8,000 national, regional and local acute care hospitals and alternate site providers in all 50 states. For more than 75 years, UHS has delivered management and service solutions that help clients reduce costs, increase operating efficiencies, improve caregiver satisfaction and support optimal patient outcomes.

Universal Hospital Services, Inc.

6625 West 78th Street, Suite 300

Minneapolis, MN 55439

952-893-3200

www.uhs.com

Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995: Universal Hospital Services, Inc., believes statements in this presentation looking forward in time involve risks and uncertainties. The following factors, among others, could adversely affect our business, operations and financial condition causing our actual results to differ materially from those expressed in any forward-looking statements: our history of net losses and substantial interest expense; our need for substantial cash to operate and expand our business as planned; our substantial outstanding debt and debt service obligations; restrictions imposed by the terms of our debt; a decrease in the number of patients our customers are serving; our ability to effect change in the manner in which health care providers traditionally procure medical equipment; the absence of long-term commitments with customers; our ability to renew contracts with group purchasing organizations and integrated delivery networks; changes in reimbursement rates and policies by third-party payors; the impact of health care reform initiatives; the impact of significant regulation of the health care industry and the need to comply with those regulations; the effect of prolonged negative changes in domestic and global economic conditions; difficulties or delays in our continued expansion into certain of our businesses/geographic markets and developments of new businesses/geographic markets; additional credit risks in increasing business with home care providers and nursing homes, impacts of equipment product recalls or obsolescence; increases in vendor costs that cannot be passed through to our customers; and other Risk Factors as detailed in our annual report on Form 10-K for the year ended December 31, 2013, as well as our other filings with the Securities and Exchange Commission.

EX-99.2

Exhibit 99.2

UHOS Q3 2014 Earnings Teleconference November 7, 2014

Forward Looking Statements Safe Harbor Statement under the Private Securities Litigation Reform Act of 1995: Universal Hospital Services, Inc. believes statements in this presentation looking forward in time involve risks and uncertainties based on management’s current views and assumptions. Actual events may differ materially. Please refer to the cautionary statement regarding forward-looking statements and risk factors that appear in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013, and other filings with the SEC, which can be accessed at www.UHS.com under “Financials.” This presentation contains non-GAAP measures as defined by SEC rules. Reconciliations of these measures to the most directly comparable GAAP measures are contained in the appendix. 2

2014 Results (Adjusted EBITDA) 3rd Quarter 2013 2014 2013 2014 LTM September 3

Q3 YTD Performance Surgical Services Clinical Engineering Solutions Smith & Nephew RENASYS NPWT Ship Hold Loss of Large GPO Sole Source Distracted 360 Sales 4

Busy season Re-focus on key growth drivers Drive operational/infrastructure improvements to support growth initiatives Focus for Q4 – Into 2015 5

Financial Review 3rd Quarter 2014 6

SUPPLEMENTAL & PEAK NEEDS USAGE SOLUTIONS CUSTOMIZED EQUIPMENT AGREEMENTS SOLUTIONS 360 ON-SITE MANAGED SOLUTIONS SPECIALTY MEDICAL EQUIPMENT SALES, DISTRIBUTION AND DISPOSAL SOLUTIONS Trend Analysis Advances in 360 solutions were offset by declines in NPWT device rental and disposable revenue related to Smith & Nephew of approximately $3 million. Margin rate declines reflect an increase in repairs and maintenance and service cost for certain program offerings as well as a shift toward higher touch 360 Solutions. Medical Equipment Solutions * Excludes Asset Impairment charges of $0.0 for Q3 2014 and $2.0 for YTD 2014 and LTM 2014 7 (In millions) LTM 2014 2013 % Chg 2014 2013 % Chg 2014 Revenues 67.9 $ 68.4 $ -0.7% 216.8 $ 215.1 $ 0.8% 287.1 $ Cash Gross Margin 37.0 38.5 -3.9% 122.8 123.5 -0.6% 160.5 $ % of Revenue 54.5% 56.3% 56.6% 57.4% 55.9% Historical Depreciation * (17.7) (18.4) (53.8) (54.0) (72.1) $ Gross Margin * 19.3 $ 20.1 $ -3.7% 69.0 $ 69.5 $ -0.7% 88.4 $ % of Revenue 28.5% 29.3% 31.8% 32.4% 30.8% September YTD 3rd Quarter

 SUPPLEMENTAL MAINTENANCE AND REPAIR SOLUTIONS 360 ON-SITE MANAGED SOLUTIONS HEALTH CARE TECHNOLOGY ADVISORY SOLUTIONS Trend Analysis Solid revenue growth in Q3 with advances in certain managed solutions Margin rate declines resulted from a higher level of vendor expenses on supported equipment related to lower margin programs. Clinical Engineering Solutions 8 (In millions) LTM 2014 2013 % Chg 2014 2013 % Chg 2014 Revenues 23.7 $ 21.8 $ 8.6% 68.5 $ 65.0 $ 5.4% 90.3 $ Cash Gross Margin 5.3 5.8 -8.6% 14.8 15.5 -4.5% 19.2 $ % of Revenue 22.4% 26.1% 21.6% 23.7% 21.3% Historical Depreciation (0.2) (0.3) (0.7) (0.6) (0.8) $ Gross Margin 5.1 $ 5.5 $ -8.7% 14.1 $ 14.9 $ -5.6% 18.4 $ % of Revenue 21.3% 25.3% 20.5% 22.9% 20.4% 3rd Quarter September YTD

 * Refer to Appendix for ASC 805 depreciation on the Depreciation & Amortization Reconciliation Trend Analysis Revenue trend continues to show solid growth at approximately 6%. Cash margin rate improvements were driven by both higher leverage from volume growth and some shift to higher margin modalities. Surgical Services ON-DEMAND AND SCHEDULED USAGE SOLUTIONS 360 ON-SITE MANAGED SOLUTIONS 9 (In millions) LTM 2014 2013 % Chg 2014 2013 % Chg 2014 Revenues 14.9 $ 14.1 $ 5.7% 43.9 $ 41.5 $ 5.8% 58.5 $ Cash Gross Margin * 7.1 6.3 12.7% 20.1 18.9 6.3% 26.5 $ % of Revenue 47.7% 44.7% 45.8% 45.5% 45.3% Historical Depreciation (1.4) (1.0) (4.1) (3.8) (5.7) $ Gross Margin * 5.7 $ 5.3 $ 7.5% 16.0 $ 15.1 $ 6.0% 20.8 $ % of Revenue 38.3% 37.6% 36.4% 36.4% 35.6% 3rd Quarter September YTD

* Refer to Appendix for ASC 805 depreciation and Asset Impairment charge on the Depreciation & Amortization Reconciliation Selected Financial Data 10 (In millions) LTM 2014 2013 % Chg 2014 2013 % Chg 2014 Consolidated Revenues 106.5 $ 104.3 $ 2.1% 329.2 $ 321.6 $ 2.3% 435.9 $ Cash Gross Margin 49.4 50.6 -2.4% 157.7 157.9 -0.1% 206.2 % of Revenues 46.4% 48.5% 47.9% 49.1% 47.3% Historical Depreciation (19.3) (19.7) (58.6) (58.4) (78.6) Gross Margin * 30.1 30.9 -2.6% 99.1 99.5 -0.4% 127.6 % of Revenues 28.3% 29.6% 30.1% 30.9% 29.3% Cash SG&A 20.1 21.2 -5.2% 66.9 67.8 -1.3% 85.3 % of Revenues 18.9% 20.3% 20.3% 21.1% 19.6% Non Controlling Interest 0.1 0.2 0.4 0.5 0.5 % of Revenues 0.1% 0.2% 0.1% 0.2% 0.1% Adjusted EBITDA 29.2 $ 29.2 $ 90.4 $ 89.6 $ 0.9% 120.4 $ 3rd Quarter September YTD

Capital Structure / Liquidity Liquidity Remains Strong 11 (In millions) 9/30/2014 12/31/2013 Original Notes - 7.625% 425.0 425.0 Add-on Notes - 7.625% 220.0 220.0 Credit Facility 49.2 33.0 Consolidated Capital Leases 15.9 20.1 Subtotal Debt 710.1 698.1 Add: Accrued Interest 6.6 18.9 Total Debt and Interest 716.7 717.0 Memo Adjusted EBITDA 120.4 $ 119.6 $ Leverage* 6.0 6.0 *Excludes unamortized bond premium of $11.5 and $12.7 for 2014 and 2013. Refer to Appendix for reconciliation of Adjusted EBITDA Capital Structure (In millions) 2014 Credit Facility 235.0 $ Borrowing Base 182.2 Borrowings/LOC 52.8 Available Liquidity 129.4 Memo Revolver maturity - July 2017 Original and Add-on Notes maturity - August 2020 Liquidity

2013 2014 Adjusted EBITDA Actual: $119.6 Guidance: $115 to $119 Accrual CAPEX Actual: $65 Guidance: $62 +/- Year-end Leverage Actual: 6.0x 6.2x +/- (In millions) Street Guidance for 2014 12

EBITDA Reconciliation: 2014 & 2013 EBITDA Reconciliation: 2007 – 2014 Selected Reconciliations Depreciation and Amortization Reconciliation Other Reconciliations Appendix 13

Adjusted EBITDA Reconciliation. Adjusted EBITDA is defined by UHS as Earnings Before Interest, Taxes, Depreciation and Amortization (“EBITDA”), before management, board and strategic fees, stock option expense, reorganization costs, ASC 805 impact, loss on extinguishment of debt, transaction and related costs, and non-recurring, unusual or infrequent expenses. In addition to using Adjusted EBITDA internally as a measure of operational performance, we disclose Adjusted EBITDA externally to assist analysts, investors and lenders in their comparisons of operational performance, valuation and debt capacity across companies with differing capital, tax and legal structures. Management also understands that some industry analysts and investors consider Adjusted EBITDA as a supplementary non-GAAP financial measure useful in analyzing a company’s ability to service debt. Adjusted EBITDA, however, is not a measure of financial performance under Generally Accepted Accounting Principals (“GAAP”) and should not be considered as an alternative to, or more meaningful than, net income as a measure of operating performance or to cash flows from operating, investing or financing activities or as a measure of liquidity. Since Adjusted EBITDA is not a measure determined in accordance with GAAP and is thus susceptible to varying interpretations and calculations, Adjusted EBITDA, as presented, may not be comparable to other similarly titled measures of other companies. Adjusted EBITDA does not represent an amount of funds that is available for management’s discretionary use. A reconciliation of consolidated net income (loss) to EBITDA and Adjusted EBITDA is included below. (Draft) (Draft) EBITDA Reconciliation 14 (In millions) LTM 2014 2013 2014 2013 2014 Net loss attributable to UHS (10.3) $ (9.2) $ (52.8) $ (32.4) $ (63.4) $ Interest expense 13.3 13.8 39.9 41.7 53.4 Provision (benefit) for income taxes 0.2 (1.3) (13.2) (0.4) (13.1) Depreciation and amortization 24.3 24.8 75.8 73.5 101.0 Intangible asset impairment charge - - 34.9 - 34.9 EBITDA 27.5 28.1 84.6 82.4 112.8 Management, board & strategic fees 1.4 0.7 3.2 4.1 4.6 Loss on extinguishment of debt - - - 1.9 - Reorganization costs - - 1.8 0.2 1.7 Stock option expense 0.3 0.4 0.8 1.0 1.3 Adjusted EBITDA 29.2 $ 29.2 $ 90.4 $ 89.6 $ 120.4 $ September YTD 3rd Quarter

* Includes recall gains of $4.4, $15.4 and $18.6 for 2010, 2011, and 2012. ** Excludes recall gains of $4.4, $15.4 and $18.6 for 2010, 2011, and 2012 EBITDA Reconciliation: 2007 – 2014 15 LTM (In millions) 2007 2008 2009 2010 2011 2012 2013 2014 Net Loss attributable to UHS* (63.6) $ (23.5) $ (18.6) $ (29.1) $ (22.4) $ (35.2) $ (43.0) $ (63.4) $ Interest expense 40.2 46.9 46.5 46.5 55.0 55.7 55.0 53.4 Provision (benefit) for income taxes (9.7) (15.4) (11.5) 1.7 (8.2) (2.6) (0.2) (13.1) Depreciation and amortization 71.6 85.8 87.0 91.7 96.5 96.7 98.8 101.0 Intangible asset impairment charge - - - - - - - 34.9 EBITDA* 38.5 93.8 103.4 110.8 120.9 114.6 110.6 112.8 Management, board & strategic fees 1.0 1.3 1.3 2.4 7.3 2.6 5.4 4.6 Loss on extinguishment of debt 23.4 - - - - 12.3 1.9 - Reorganization costs - - - - - 7.2 0.2 1.7 Stock option expense 3.7 2.5 1.3 7.3 4.3 4.0 1.5 1.3 ASC 805 impact 2.4 2.3 2.0 1.1 0.9 0.1 - - Recapitalization, company sale, stock compensation and severance expenses 27.2 - - - - - - - Other (0.7) 0.1 - - - - - - Adjusted EBITDA* 95.5 $ 100.0 $ 108.0 $ 121.6 $ 133.4 $ 140.8 $ 119.6 $ 120.4 $ Memo Total Revenue 264.0 $ 289.1 $ 297.2 $ 312.1 $ 355.2 $ 415.3 $ 428.4 $ 435.9 $ Total Debt & Accrued Int, Less Cash & Investments 501.1 $ 521.7 $ 522.3 $ 528.6 $ 674.8 $ 712.8 $ 717.0 $ 716.7 $ Leverage (Total Net Debt & Accrued Interest Less Cash & Investments/ LTM adj EBITDA)** 5.2 5.2 4.8 4.5 5.6 5.8 6.0 6.0

Selected Reconciliations 16 (In millions) LTM 2014 2013 2014 2013 2014 Gross Margin ASC 805 Impact Depreciation - Surgical Services 0.3 $ 0.3 $ 0.7 $ 0.8 $ 0.9 $ Total Gross Margin ASC 805 Impact 0.3 0.3 0.7 0.8 0.9 SG&A per GAAP to Cash SG&A SG&A per GAAP 26.5 27.1 122.1 89.3 147.3 Management, Board, & Strategic Fees (1.4) (0.7) (3.2) (4.1) (4.6) Loss on Extinguishment of Debt - - - (1.9) - Reorganization Costs - - (1.8) (0.2) (1.7) Stock Option Expense (0.3) (0.4) (0.8) (1.0) (1.3) Historical Depreciation & Amortization (1.6) (1.5) (4.8) (3.9) (6.3) ASC 805 Depreciation & Amortization (3.1) (3.3) (9.7) (10.4) (13.2) Intangible Asset Impairment Charge - - (34.9) - (34.9) Adjusted Cash SG&A 20.1 $ 21.2 $ 66.9 $ 67.8 $ 85.3 $ 3rd Quarter September YTD

Depreciation & Amortization Reconciliations 17 (In millions) LTM 2014 2013 2014 2013 2014 Historical Medical Equipment Solutions Depreciation 17.7 $ 18.4 $ 53.8 $ 54.0 $ 72.1 $ Asset Impairment Charge - - 2.0 - 2.0 Total Medical Equipment Solutions Depreciation 17.7 18.4 55.8 54.0 74.1 Historical Clinical Engineering Solutions Depreciation 0.2 0.3 0.7 0.6 0.8 Total Clinical Engineering Solutions Depreciation 0.2 0.3 0.7 0.6 0.8 Historical Surgical Services Depreciation 1.4 1.0 4.1 3.8 5.7 ASC 805 Surgical Services Depreciation 0.3 0.3 0.7 0.8 0.9 Total Surgical Services Depreciation 1.7 1.3 4.8 4.6 6.6 Historical Gross Margin Depreciation 19.3 19.7 58.6 58.4 78.6 Gross Margin ASC 805 Depreciation 0.3 0.3 0.7 0.8 0.9 Asset Impairment Charge - - 2.0 - 2.0 Total Gross Margin Depreciation 19.6 20.0 61.3 59.2 81.5 Historical Selling, General, and Admin Depreciation 1.6 1.5 4.8 3.9 6.3 Total Selling, General, and Admin Depreciation 1.6 1.5 4.8 3.9 6.3 ASC 805 Selling, General, and Admin Amortization 3.1 3.3 9.7 10.4 13.2 Intangible Asset Impairment Charge - - 34.9 - 34.9 Total ASC 805 Selling, General, and Admin Amortization 3.1 3.3 44.6 10.4 48.1 Total Depreciation and Amortization 24.3 $ 24.8 $ 110.7 $ 73.5 $ 135.9 $ September YTD 3rd Quarter

Other Reconciliations 18 LTM (In millions) 2007 2008 2009 2010 2011 2012 2013 2014 Cash used in Investing Activities 418.9 $ 71.4 $ 50.6 $ 74.2 $ 153.2 $ 73.6 $ 56.4 $ 54.4 $ - Acquisitions (349.7) - - - (70.0) (14.4) - - - / + Other 1.4 - 1.5 3.3 - - - - - ME in A/P prior period (7.4) (9.0) (5.7) (4.7) (11.8) (8.8) (5.0) (6.9) + ME in A/P current period 9.0 5.7 4.7 11.8 8.8 5.0 13.7 11.0 Accrual CAPEX 72.2 $ 68.1 $ 51.1 $ 84.6 $ 80.2 $ 55.4 $ 65.1 $ 58.5 $ Certain Intellamed Assets (14.6) $ - $ - $ - $ - $ - $ - $ - $ UHS by Parent (335.1) - - - - - - - Other Acquisitions - - - - (70.0) (14.4) - - Total Acquisitions (349.7) $ - $ - $ - $ (70.0) $ (14.4) $ - $ - $ ACQUISITIONS ACCRUAL CAPEX RECONCILIATION