Restructuring costs [Exit and Disposal] have received a good deal of attention  in recent years because of revelations of abuses that have characterized these charges as “big bath” write-offs but which have been used to create “cookie jar” reserves... 

Postemployment benefits [such as pensions, postemployment medical benefits, and postemployment life insurance] are categorized as either defined contribution plans or defined benefit plans. How are both benefit-plans accounted? I pull accounting standard...