Which of the following statements is correct as it relates to restructuring expenses?

	a.	Restructuring costs typically include employee severance or relocation costs, asset write-downs and other restructuring costs.
	b.	It is uncommon for a company to time recognition of restructuring costs in a period when its income is already depressed.
	c.	Restructuring costs are typically not significant and, as such, does not greatly affect reported profits.
	d.	All of the above are correct.