Sometimes the costs incurred can be immediately deducted. ... If the costs cannot be immediately deducted, they generally are required to be capitalized as an asset, although these capitalized costs often can be deducted over some period of time.

Can you capitalize restructuring costs?

Costs incurred while investigating and pursuing mutually exclusive proposed business restructurings (meaning that only one restructuring transaction can be completed) must be capitalized as part of the completed transaction costs.

Are restructuring costs below the line?

Restructuring fees are nonrecurring operating expenses that show up as a line item on the income statement and factor into net income. Because the charge is an unusual or infrequent expense, it is less likely to impact shareholders' stakes in the company.