Xerox reports restructuring costs each year. (1) Describe the three typical categories of restructuring costs and the accounting for each.

Xerox reports restructuring costs each year. (1) Describe the three typical categories of restructuring costs and the accounting for each. (2) How do you recommend treating these costs for analysis purposes? (3) Should regular recurring restructuring costs be treated differently than isolated occurrences of such costs for analysis purposes? (4) What does a (negative) expense imply about one or more previous year’s accruals?