restructuring charge
noun[C,usually plural]
ACCOUNTING,FINANCEukus(alsorestructuring cost)thecostoforganizingacompanyin a new way to make itoperatemoreeffectively:
Thecompanywilltake$16.4 millionpretaxrestructuringchargesforemploymentcutsand thediscontinuationof aproductdevelopmentprogram.
thecostofarrangingto makedebtpaymentsin a different way or at alatertimethan wasoriginallyagreed:
Thelosswassignificantlyimpactedby anadditional$1.8 million ofbaddebtandrestructuringcharges.