Yes, you are the CFO of a public company in the Great Era of Degradation in the quality of reported earnings. And yes, because “all the other kids are doing it” you feel you have license to start adding back line items to reach The Adusted Number until there simply is no longer any room left on the page. And we are not going to go into the stock-based compensation morass.

But from time to time, we know you feel some remorse about playing this game of phoney. So, why not NOT add this line back? If you are restructuring every quarter, you are actually trying to continually improve your business, which is actually the daily day job of management. Why is it a special item? And given how small this number is, why bother? Why not attempt the long road back toward financial credibility?

Restructuring, integration and business optimization expenses(g)  0.5  0.1  0.4  0.3  0.1  0.2