Question 19 4 pts In a restructuring it is possible that managers may use the opportunity to write down assets that do not even relate directly to the restructuring action. Why might a manager decide to write down an asset that is not included in the restructuring action? O The write down relieves future periods of depreciation expense, which increases earnings. O Normally the stock market reacts positively to restructuring and the greater the amount the better. The manager is practicing conservatism. O The write down relieves future periods of depreciation expense, which increases cash flows.Question 20 4 pts Which of the following is NOT a characteristic of an extraordinary item? O Unusual in nature O Subject to a firm commitment O Infrequent in occurrence O Material in amount