Gilbert B Norman wrote: ↑Sat Sep 17, 2022 2:55 pmMr. B&A, hardly is labor insignificant; the retroactive settlement only is what I understood your inquiry to address.
I believe that he was referring to derogatory comments made by railroad management about their workers. As if the workers had no value when it came to whether or not the company made a profit. A work stoppage would show the value that those workers add to the company.
As to the question ... yes, they will list the retroactive wages and bonuses paid and add some text to the quarterly report explaining why the cost of humans was high that quarter. I agree that restating the previous quarters would be troublesome but there may be an attempt to make it clear that the huge spike in pay covers several past years and a prediction of how next quarter will look with the wage increases in effect. Giving the employees a 14% raise won't cause profits to drop 14% but it should have some minor impact.
(For example, UP reported $1.092 billion in compensation and benefits for the 2nd Q 2022 ... $3.774 billion total expenses against total operating revenue of $6.269 billion. It will be interesting to see how much is owed in back pay.)