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so very often youll hear a firm announce that theres some kind of loss due to a restructuring charge and you might be wondering what that is or why theyve singled that out and so were going to talk a little bit about it in this video so a restructuring charge is an unusual gain or loss almost always a loss unusual gain or loss okay and it could be something like uh the firm is uh closing a plant so lets say they close down a plant they shut down one of their plants they announce layoffs of employees they give them severance packages it could be some kind of write down of an asset write down yes uh oh should say of asset uh so so these are different types of things you see there are a lot of different things that fall into this category of restructuring charge um theres theres kind of a reason for that and so kind of why we see a lot of this this restructuring charge idea is that so if we think about the income statement so lets say heres our heres our income statement and we