accounting business 1

Acadia, Inc. recorded restructuring charges of $235,542 thousand during fiscal 2017 related entirely to anticipated employee separation payments. Acadia, Inc. had never before incurred restructuring charges. At the end of the year, the company’s balance sheet included a restructuring accrual of $29,643 thousand.

The cash flow effect of Acadia’s restructuring during fiscal 2017 was:

A.

B.

C.

D.

E.