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There will be additional severance expenses related to cutbacks in those areas, the Interpublic statement said.
It took a charge of $3 billion, or 66 cents a share, related to severance expenses in the quarter.
The added charge reflects severance expenses to 340 furloughed workers, consulting fees and trouble at Dynegy's communications unit.
One reason costs increased in the quarter was a "substantial" increase in severance expenses as a result of the layoffs.
Disney will take a one-time charge of $250 million, the majority of which will be spread over the next two quarters, to pay for the severance expenses.
Layoffs are also costly, given severance expenses and the costs of rehiring or training new employees when business picks up again.
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Also, in the first half of 2013, $19.6 million in "early retirement and severance expense" was recorded.
Also, in the first half of 2013, $19.6 million in "early retirement and severance expense" was recorded.
His departure package could include $7.4 million in severance, relocation expenses and more, according to a securities filing.
The downsizing will result in a fourth-quarter charge of about $14 million, mostly for severance-related expenses.
To cover severance and related expenses, the company plans to take a pretax charge of $240 million to $280 million in the fourth quarter.
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