Benson Limited announced its plans for a major restructuring of its operations. Under AAS 137 Provisions, Contingent Liabilities and Contingent Assets, the entity is able to:

Select one:

Set up a provision for the best estimate of all restructuring costs.

Provide restructuring costs that are associated with the ongoing activities of the entity.

Capitalise all direct and indirect restructuring costs

Provide only for restructuring costs that are directly and necessarily caused by the restructuring.