How do you treat restructuring provisions / severance costs in the pro-forma combined income statement?

Separate one-time restructuring / severance costs from run-rate operating costs. If costs are directly related to integration, show them as cost-to-achieve and exclude from adjusted EBITDA / adjusted EPS if presentation allows. If ongoing replacement costs remain, include them in run-rate. Accounting recognition depends on whether obligations exist at the acquisition date or arise from post-combination plans.