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It will now press on with the closure of 17 of its 23 US stores, a move that would incur a one off cost of £6.5m but reduce annual losses by £3.2m.
While both companies showed underlying operational gearing last year, we think this was due to one off cost savings to offset the point of consumption tax rather than it being sustainable on a multi-year view.
This may be true by just comparing the one off economic and carbon impact of refurbishment with the one off cost of new build, but looking at the total cost of a refurbishment project over its lifetime (including maintenance and eventual replacement) in both cash and carbon terms the outcome can be very different.
If we can find a way to pay for a habitat as a one off cost, for instance through government funding, private funding, or it pays for itself commercially (the Stanford Torus was going to be paid for by exports of solar power from space to Earth), then the main issue after that is how to maintain it.
The costs will be quantified using the hourly salary of the staff involved multiplied by the time taken for training (one off cost for each radiation therapist providing the intervention) and the two consultations for each patient.
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One off costs are a relatively new but persistent feature, rising from 0% of sales in 2010 to 39% in 2015 with disposals and impairment impacting.
The terminal/palliative care cost consisted of a separate one-off cost based on the opinion-based survey among oncologists.
They sell these on an individual basis for a one-off cost to customers who wish to avoid joining fees and annual fees.
Lawrence Lindsey, head of the National Economic Council, priced the operation at up to $200bn£129bnbut, but added: "That's nothing". He said that, as a one-off cost, it would have little effect on the national debt, now running at about $3.6 trillion.
22 Adverse events (AEs) were applied as a one-off cost, where the occurrence was based on the difference between the dronedarone and standard of care alone arms of the ATHENA trial (where incidences of skin events, gastrointestinal events, and bradycardia were 2.7%, 4.2%, and 2.3% higher, respectively, with dronedarone versus standard of care alone) (Table 4).
Stripping out the one-off cost, it made a £96m profit, down 13% on last year.
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CEO of Professional Science Editing for Scientists @ prosciediting.com