"Most major handset [manufacturers] suffering this big of a decline start burning up cash." Avian Research analyst Matt Thornton is also looking at the company's ability to slash internal costs, noting, "Even in a tough, competitive market, there are things you can control." Motorola's restructuring plan, revealed Monday in a leaked company memo, will organize the company's home and networks mobility unit into three groups: Broadband Home Solutions, which will consist of cable and video equipment, including set-top boxes and modems; Broadband Access Solutions, next-generation broadband equipment; and Cellular Networks, wireless network equipment. The reorganization is designed to keep the unit--Motorola's second-largest by revenue--"agile, focused and ideally aligned to realize its growth potential," company spokeswoman Jennifer Erickson said in a statement. The shuffle will not affect the way the company reports financial results.