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Implementation costs represent external, incremental costs directly related to Implementing cost-reduction initiatives, and primarily include expenditures related to system and process standardization and the expansion of shared services.

No definition available.

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Restructuring, Asset Impairment Charges

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Restructuring Charges, Acquisition Related Costs and Implementation Costs

No definition available.

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This element represents (i) restructuring charges, which are amounts charged against earnings in the period for incurred and estimated costs associated with exit from or disposal of business activities or restructurings pursuant to a program that is planned and controlled by management, and materially changes either the scope of a business undertaken by an entity, or the manner in which that business is conducted; and (ii) acquisition-related costs, which are costs incurred to effect a business combination which costs have been expensed during the period. Such costs can include transaction costs such as banking, legal, accounting and other costs directly related to effect a business combination as well as external, incremental costs of integration planning that are directly related to a business combination, including costs associated with preparing for systems and other integration activities.

No definition available.

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Costs incurred to effect a business combination which have been expensed during the period. Such costs could include business integration costs, systems integration and conversion costs, and severance and other employee-related costs.

No definition available.

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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Includes, but is not limited to, one-time termination benefits, termination of an operating lease or other contract, consolidating or closing facilities, and relocating employees, and termination benefits associated with an ongoing benefit arrangement. Excludes expenses associated with special or contractual termination benefits, a discontinued operation or an asset retirement obligation.

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Amount of net periodic benefit cost (credit) for defined benefit plan.

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Amount of expenses associated with exit or disposal activities pursuant to an authorized plan. Excludes expenses related to a discontinued operation or an asset retirement obligation.

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- References

No definition available.

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Amount of accelerated depreciation charged against earnings associated with exit from or disposal of business activities or restructuring plan.

No definition available.

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Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation.

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