https://www.avient.com/sites/default/files/2023-03/Avient Annual Report 2022.pdf
Lomas de Zamora, Argentina 53. The amendments in ASU 2020-04 are effective through 2022年12月31日; however, ASU 2022-06, Reference Rate Reform: Deferral of the Sunset Date of Topic 848 has extended the effective date through December 31, 2024. We expect that the full restructuring plan will be implemented through 2024 and anticipate that we will incur approximately $75.0 million of charges in connection with the restructuring plan.