Falaise SA reconciles its management-defined performance measure to the comparable specified subtotal. One reconciling item, restructuring costs, is 200,000. Its income tax effect is 50,000, determined using the simplified statutory-rate approach adopted by the case, and its effect on non-controlling interests is 12,000 (case data). Calculate the net effect of this item after tax and non-controlling interests.
- Reconciling item (restructuring costs)
- 200,000
- Income tax effect
- 50,000
- Effect on non-controlling interests
- 12,000