Studyology Company is involved in a restructuring related to its energy division. The company controller and CFO are considering the following costs to accrue as part of the restructuring. The costs are as follows (amounts in thousands).

1) The company has a long-term lease on one of the facilities related to the division. It is estimated that it will have to pay a penalty cost of P400,000 to break the lease. The company estimates that the present value related to payments on the lease contract is P650,000.

2) The company's allocation of overhead costs to other divisions will increase by P1,500,000 as a result of restructuring these facilities.

3) Due to the restructuring, some employees will be shifted to some of the other divisions. The cost of retraining these individuals is estimated to be P2,000,000.

4) The company has hired an outplacement firm to help it in dealing with the number of terminations related to the restructuring. It is estimated the cost for this outplacement firm will be P600,000.

5) It is estimated that employee termination costs will be P3,000,000. 6) The company believes that it will cost P320,000 to move useable assets from the energy division to other divisions in the company.

Required:

Indicate whether each of these costs should be included in the restructuring provision in the financial statements