Firms sometimes disguise the cost or layoffs and reorganizations that may be attributable to poor management as:

A) continuing operations.
B) unusual activities.
C) restructuring charges.
D) None of the above

Restructuring Charges

Expenses associated with reorganizing a company, which may include layoffs, plant closures, or other major operational changes.

Continuing Operations

The segments or parts of a business expected to continue operating and contributing to earnings into the foreseeable future.

Layoffs

A reduction in a company's workforce to save costs or due to organizational restructuring.