Which of the Following Is NOT True Regarding Restructuring Charges

question 53

Multiple Choice

Which of the following is NOT true regarding restructuring charges?

• A) Restructuring charges reflect a loss in asset values of assets no longer consistent with a company's strategic plan.
• B) Severance pay for employees working at terminated operations may be a component of restructuring charges.
• C) Restructuring charges may include plant closing costs.
• D) Restructuring charges are reported as extraordinary items.

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