Restructuring costs   LO6 Groucho Ltd acquires Harpo Ltd. The restructuring plan, which satisfies the criteria for the existence of a present obligation under AASB 137/IAS 37 and AASB 3/IFRS 3, includes an advertising program to promote the new company image. The restructuring plan also includes costs to retrain and relocate existing employees of the acquired entity. Required Are these costs restructuring costs?