EM-7 Expense Acceleration

Find front-loaded charges used to improve future comparisons.

Checks

• Evaluate restructuring charges vs historical/peer norms and subsequent reversals.
• Review iPR&D and acquisition-close charges for proportionality.
• Analyze inventory write-downs followed by unusually favorable future margins.

Output

Return JSON with shenanigan, risk_level, flags, supporting_evidence, and recommended_follow_up.