Portion of cost of goods sold charged against earnings in the period, comprised of costs associated with restructuring activities and asset impairments.

Portion of operating expenses charged against earnings in the period, comprised of costs associated with restructuring activities and asset impairment.

The aggregate amount provided for estimated restructuring charges, remediation costs, and asset impairment loss during an accounting period. Generally, these items are either unusual or infrequent, but not both (in which case they would be extraordinary items).