Hello can you please help me with the following below please see attachments

A. Briefly describe the company's 2012 reconstructing program. Provide two examples of common non-cash charges associated with corporate reconstructing activities.

B. Using the financial statement effects template show the effects on financial statements on (1) 2012 reconstructing charge of 2,266 million (2) 2012 cash payment of 840 million.

C. Assume that instead of accurately estimating the anticipated reconstructing charging 2012 the company overestimated them by 30 million. How would this overestimation effect financial statements (1) 2012 and (2) 2013 when Severance costs are paid in cash?

D. The company reports the total charge will amount to 3.7 billion where is the 2012 income statement from this weekend why do investors care to know the total charge if it does not impact the current period Earnings?