Not legally.
And why would an accountant care anyway. They just see numbers, they have groups of pilots which cost 40-60% than another group of pilots.
They will treat it exactly the same as a hardware decision. Do we keep an old girl airframe flying or do we get rid of it and keep the cheaper airframe.
And its a bit more than just a share holders announcement. I have started getting texts asking how much it would be to get an old rating on my type back, because they recon 100 pilots are going and they are in the firing line due to their base being top heavy in senior captains.