(Reuters) -AbbVie expects third-quarter earnings to include a $2.7 billion charge related to in-process research and development (IPR&D) expenses, the drugmaker said in a regulatory filing on Friday. It also forecast third-quarter adjusted earnings per share in the range of $1.74 to $1.78, including the impact of the IPR&D expense. AbbVie said such expenses may arise from collaborations, licensing deals or asset acquisitions, but are not forecast in advance due to uncertainty around timing and occurrence. Including the third-quarter charge, AbbVie now expects full-year adjusted EPS to range between $10.38 and $10.58 compared with the prior range of $11.88 to $12.08. (Reporting by Siddhi Mahatole in Bengaluru; Editing by Sahal Muhammed)
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