KPVHKings Park Veterinary Hospital (Springfield, VA)
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Restructuring costs are expected as the costs directly related to the implementation of the restructuring or reorganization, not as secondary costs arising as a side effect by the restructuring or reorganization, which are then reflected in the KPVH as normal operating costs.
For the identification of free cash flow (FCF) for the first phase, it is necessary to work not only with the corrected operating income (KPVH), but rarely with the previously mentioned result of extraordinary profit arising from sales or purchases of new machinery and equipment due to a fundamental restructuring of the production program.
FCF = KPVH after taxes + depreciations and adjustments for the costs that are not extraordinary expense + profit--adjusted investment in operational working capital required--investments into fixed assets-- restructuring cost (5)