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English definition of “restructuring charge”

restructuring charge

noun [C, usually plural]
 
 
(also restructuring cost) ACCOUNTING, FINANCE
the cost of organizing a company in a new way to make it operate more effectively: The company will take $16.4 million pretax restructuring charges for employment cuts and the discontinuation of a product development program.
the cost of arranging to make debt payments in a different way or at a later time than was originally agreed: The loss was significantly impacted by an additional $1.8 million of bad debt and restructuring charges.
(Definition of restructuring charge from the Cambridge Business English Dictionary © Cambridge University Press)
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