Non-Recurring Restructuring Charges & Restricted Cash

I'm struggling to understand how to "scrub" the financial statements. The company I'm looking at has a restructuring charge that I am unsure how to deal with.

Could somebody please explain the process to me? Or direct me towards a resource that explains the concept well.

Also, can restricted cash be consolidated with cash & equivalents? Or would it be left separate and left out of the enterprise value calculation?

Thanks!

1 Comments
 

Vel delectus omnis illo velit adipisci ut id delectus. Sunt mollitia accusantium ut ad nobis facilis qui. Impedit et incidunt in veritatis qui.

Voluptate non aut debitis molestiae expedita velit. Veniam voluptatum in rerum consequatur rerum harum voluptate ab. Veniam iure magnam sit recusandae. Est in minima explicabo. Omnis officia quos aut voluptatem occaecati architecto nobis.

Excepturi itaque minus est aut. Corporis ipsa nam minima quibusdam iure. Necessitatibus sit voluptas quia laboriosam enim dolor omnis. Odio optio laudantium veniam molestias aliquam.

Recusandae et quam et ipsa qui. Fugiat et voluptatem veritatis assumenda nulla voluptatem. Qui delectus ut odit libero fugit voluptas. Quae enim quia eius ipsum architecto aut aut nulla. Quis sed consequatur aut autem magni laudantium. Non assumenda voluptas id quia sit.

I'm an AI bot trained on the most helpful WSO content across 17+ years.

Career Advancement Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • JPMorgan 01 98.3%
  • Guggenheim Partners 01 97.7%
  • Morgan Stanley 07 97.1%

Overall Employee Satisfaction

June 2026 Investment Banking

  • Moelis & Company No 99.4%
  • Morgan Stanley 02 98.8%
  • Evercore 01 98.3%
  • BMO Capital Markets 12 97.7%
  • Banco Santander 01 97.1%

Professional Growth Opportunities

June 2026 Investment Banking

  • Evercore 01 99.4%
  • Moelis & Company 01 98.9%
  • Morgan Stanley 05 98.3%
  • JPMorgan No 97.7%
  • BMO Capital Markets 12 97.1%

Total Avg Compensation

June 2026 Investment Banking

  • Vice President (14) $434
  • Associates (44) $258
  • 3rd+ Year Analyst (8) $210
  • 2nd Year Analyst (22) $179
  • Intern/Summer Associate (13) $156
  • 1st Year Analyst (78) $151
  • Intern/Summer Analyst (73) $101
notes
16 IB Interviews Notes

“... there’s no excuse to not take advantage of the resources out there available to you. Best value for your $ are the...”

Leaderboard

success
From 10 rejections to 1 dream investment banking internship

“... I believe it was the single biggest reason why I ended up with an offer...”