Non-Recurring Restructuring Charges & Restricted Cash

h.suk97's picture
Rank: Chimp | 5

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?


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May 2, 2018