Final answer:
Post acquisition restructuring costs refer to the costs incurred by a company after acquiring another company, typically including layoffs and facility closures.
Step-by-step explanation:
Post acquisition restructuring costs are the costs incurred by a company after they have acquired another company. These costs typically include activities such as layoffs, facility closures, and changes in operating procedures. These costs are estimated because they can vary depending on the specific circumstances of the acquisition and the goals of the acquiring company.