NO.PZ2023040402000026
问题如下：
Stratton Oil Corporation is a publicly traded, US-based energy company that just announced its acquisition of Midwest Oil Corporation, a smaller US-based energy company.
Stratton expects to realize annual recurring cost synergies of USD350 million (pre-tax), primarily from efficiencies in oil exploration and production activities and savings in corporate costs. The achievement of the full USD350 million in synergies is expected by the end of the third year after the acquisition closes. Synergies are realized in the amounts of USD117 million, USD233 million, and USD350 million in Years 1–3, respectively, and cash costs of USD175 million, USD280 million, and USD395 million are incurred in Years 1–3, respectively.
Expectations for revenues and total operating expenses for Stratton and Midwest for the next three years prior to the acquisition announcement are shown in Exhibit 1.
Based on Exhibit 1, the forecasted operating income in Year 3 for the combined Stratton and Midwest is closest to:
选项：
A.USD7,432.
USD7,782.
USD8,177.
解释：
B is correct. The forecasted operating income in Year 3 is calculated as follows:
A is incorrect because it incorrectly excludes Year 3 synergies of USD350 million.
C is incorrect because it incorrectly excludes Year 3 one-time costs of USD395 million.
想问一下这个395是什么？为什么减在operating income里面？
