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If your company takes a restructuring charge every year, maybe it is not an abnormal item.
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Others, including University College London and the University of Bristol, have worked on an open-source curriculum programme, the CORE project (Curriculum Open-Access Resources in Economics), which takes a restructured approach to the format of the traditional economics degree.
Electrolux took a restructuring charge of 1.12 billion kronor in 2000.
The company's chairman, Gary DiCamillo, told analysts that the company would consider taking a restructuring charge.
Accenture said it would not take a restructuring charge in connection with the cuts.
It took a restructuring charge in response to "deteriorating market conditions in Europe".
Merck said it would take a restructuring charge of $140 million to $200 million in the fourth quarter.
It will also take a restructuring charge of at least $1.2 billion.
The closure is expected to save it $60m of costs a year, but it will take a restructuring charge of $10m.
Time Warner said it would spend a total of about $570 million in cash in the Roadrunner transactions, while also taking a restructuring charge of $20 million to $40 million in the fourth quarter.
The maker of communications equipment, based in Murray Hill, N.J., announced plans last month to lay off 10,000 employees and take a restructuring charge of at least $1.2 billion.
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