I am in process of analyzing a company that has recorded restructuring charges in Year $5$ and $6$ of operations as part of their income statement to the tune of $$3$ million and $$5$ million. Although, for the purpose of analysis, I would like to not account for these one$-$time expenses within the income statement and get a clearer operational understanding and conduct ratio analysis. To remove the restructuring charges from the income statement, what sort of changes would I need to make in my cash flow statement and balance sheet?

Example: If I remove $$3$ million as restructuring charges from income statement, I would have an increased net income which would impact by cashflow from operating activities. This would in$-$turn result into changes in cash position on balance sheet as well. Although, there is also a tax component, so how would that play out in a $34\%$ tax environment. Would it be deferred? Could you help explain the total journey of restructuring charges would look with their entry's mentioned in all statements.