Checkpoint Systems, a leading provider of source tagging, handheld labeling systems, retail merchandising systems, and bar$-$code labeling systems, stated the following in a press release:

GAAP reported net loss for the fourth quarter of Year $4$ was $$29\mathrm{.}3$ million. or $$0\mathrm{.}78$ per diluted share, compared to net earnings of $$4\mathrm{.}5$ million, or s$0\mathrm{.}13$ per diluted share, for the fourth quarter Year $3.$ Excluding impairment and restructuring charges, net of tax, the Company's net income for the fourth quarter Year $4$ was $50\mathrm{.}30$ per diluted share, compared to $$0\mathrm{.}27$ per diluted share in the fourth quarter Year $3.$

Calculate the amount of the impairment and restructuring charges Checkpoint reported in Year $4$ and Year $3.$ Discuss why the firm reported earnings both including and excluding impairment and restructuring charges.