Difference between revisions of "External Restructuring Activities"
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==External Restructuring Activities== | ==External Restructuring Activities== | ||
| − | (2) '''“External restructuring activities'''<ref>DFARS 231.205-70 - External Restructuring Costs. January 2014</ref>” '''means restructuring activities occurring after a business combination that affect the operations of companies not previously under common ownership or control.''' | + | (2) '''“External restructuring activities'''<ref>DFARS 231.205-70 - External Restructuring Costs. January 2014, http://www.acq.osd.mil/dpap/dars/pgi/pgi_htm/PGI231_2.htm</ref>” '''means restructuring activities occurring after a business combination that affect the operations of companies not previously under common ownership or control.''' |
Revision as of 08:38, 10 October 2014
External Restructuring Activities
(2) “External restructuring activities[1]” means restructuring activities occurring after a business combination that affect the operations of companies not previously under common ownership or control.
They do not include restructuring activities occurring after a business combination that affect the operations of only one of the companies not previously under common ownership or control, or, when there has been no business combination, restructuring activities undertaken within one company.
External restructuring activities are a direct outgrowth of a business combination. They normally will be initiated within 3 years of the business combination.
Related Pages
References
- ↑ DFARS 231.205-70 - External Restructuring Costs. January 2014, http://www.acq.osd.mil/dpap/dars/pgi/pgi_htm/PGI231_2.htm
