EM-7 Expense Acceleration
Find front-loaded charges used to improve future comparisons.
Checks
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Evaluate restructuring charges vs historical/peer norms and subsequent reversals.
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Review iPR&D and acquisition-close charges for proportionality.
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Analyze inventory write-downs followed by unusually favorable future margins.
Output
Return JSON with shenanigan , risk_level , flags , supporting_evidence , and recommended_follow_up .