MC4-10XL05) Which of the following is not true regarding restructuring charges? 1. Restructuring charges reflect a loss in asset values of assets no longer consistent with a company's strategic plan. b. Restructuring charges are reported as extraordinary items. c. Companies that are already faced with the prospect of poor reported performance for a year may intentionally overstate the cost of a restructuring. d. In 2002, the FASB issued a clarifying standard to reduce the flexibility companies have to strategically estimate and recognize big-bath restructuring charges