JohnsonDiversey Inc., Racine, WI, estimated total restructuring expenses for the period since acquisition of the DiverseyLever business from Unilver (as of May 3, 2002) to be approximately $43 million. The cash portion of that amount will be approximately $30 million, as stated during an investor teleconference on Dec. 16, 2002. JohnsonDiversey executives believe that using a leverage ratio based on the period ended Sept. 27, 2002, as many analysts have, distort...