This excerpt taken from the CTV 8-K filed Feb 28, 2006.
CommScopes fourth quarter results reflect certain special charges and benefits, including:
A pretax charge of $18.4 million ($11.6 million after tax), primarily for employee-related costs associated with the global manufacturing initiatives previously announced in September 2005. These employee costs included severance charges and a $10.0 million non-cash charge for pension benefit curtailment and special termination benefit costs resulting from an early retirement offer made available to and accepted by certain employees at the Companys Omaha, Nebraska facility.
A $13.2 million pretax benefit ($8.3 million after tax) related to recovery of accounts receivable from Adelphia Communications Corporation that had been written off in 2002. Substantially all of the cash related to this recovery was received in 2003 when the receivables were sold. A final order of the bankruptcy court approving the Companys claims triggered the recognition of the recovery.