Why would a firm capture Restructuring in COGS?

[hellfire45]

In doing some research recently, I have found that some firms will report all or a portion of their restructuring charges within their cost of goods sold. I have also seen amortization and depreciation included as part of cost of goods sold. Sometimes the restructuring/depreciation charges are split between COGS and SG&A as well which is also puzzling to me.

Does anybody know for what reason a firm might include these items in COGS?

Thanks for the assistance!