The most contentious item was a Police Department restructuring estimated to save up to $1.8 million annually.
The UKFC's entire annual budget was a reported £3m, while the cost of closing it down and restructuring is estimated to have been almost four times that amount.
The Greek government denies this, arguing that a "no" vote would merely give them a strengthened mandate to secure Greece a better deal on restructuring their estimated 242 billion euro ($269bn) debt.
And it estimates restructuring costs around $400 million.
G.M. has decided to hold on to its European operations instead of selling them, and the cost of restructuring them is estimated to start at $3 billion.
A report from the California State Department of Water Resources estimated that restructuring the water supply to San Francisco would cost between $3bn and $10bn.
The company said its earnings estimates excluded restructuring costs and other special items.
Mothercare has been restructuring the British business and estimates it will have closed 100 outlets by the end of the year, at the higher end of its forecast.
Nor, they said, would it include the costs of restructuring the alternative minimum tax, estimated at more than $162 billion over five years.
Matthew F. Katz, a managing director in the retail practice of AlixPartners, a restructuring firm, estimated that it would be "several quarters, at best, before consumers go back to a more normal shopping psyche".
