The Reorg

What this pack runs.

A reorganization is a company redrawing its own lines: a reporting line, which decides who answers for a number; a legal line, which decides who owns the assets; or both. It is announced for what it changes after and paid for in the year it runs, and most companies can name neither as a number. The claim is a sentence: focus, accountability, nimbleness, unlock value. Not one of the nine sourced announcements in this pack carried a figure for what the new lines would change. The year is understated for the same reason: the paper carries the one-time charge, and the drag of the months in which management attends to the company rather than its customers sits in no line of the accounts, because it arrives as a slower quarter in every unit at once. It is usually the larger half. This pack turns that into a sum and an annuity. The one-time cost plus the drag for the months it runs is what the year costs. What the new structure changes a year, net of the overhead it adds, across the years it stands, is what it changes over its life. The decision reduces to two distances: the break-even change, how much the structure has to change a year before the year pays, read against the company's own claim; and the break-even life, how many years it has to stand, read against how long the last structure stood. The Model tab sweeps the life from one year to ten, because it is the figure no announcement states and the one the evidence speaks to most: three of the nine were redrawn again within twenty-six months. It stops on seven conditions, and the two it exists for are the claim as a number and the year's drag by unit.

The casebooks these cases come from.

The pack reads nine sourced decisions through the framework. They are drawn from these casebooks, each one a set of verified records on a single decision type.

A verified record has passed a mechanical claim-versus-source check, a second model's read, and human approval. The count is what exists today, not a target.