What is the impact of this accounting change on the following ratios for 2016 and 2017?

On December 15, 2016, Alcatel-Lucent, a telecommunications company, established a restructuring charge of $400 million, of which $120 million was for severance pay for workers who will be terminated immediately (deductible from US taxes when actually paid) and $280 million was for the write down of assets on December 15, 2016.

Please explain.

1. Operating Cash Flow/Sales:

2. Net Income/Sales:

3. Sales/Net Fixed Assets:

 

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