CRS SIRRINE <DA> TO TAKE WRITE-OFF CRS Sirrine Inc said it plans a major restructuring of its balance sheet that will include a write-off of between 39 mln and 43 mln dlrs, most of which would be intangible goodwill from the company's past acquisitions. The company said the remainder of its write-off would include a one-time expense for future costs related to early retirement programs, office consolidations and an increase in the general reserve for adjustments and contingencies. Bruce Wilkinson, president of the company, said the charges to the company's third quarter earnings, for the period ending March 31, would "significantly impact" third quarter results but would not affect the company's cash position. "We expect to have the biggest operating backlog in the company's history by June 30, 1987, the end of our fiscal year," Wilkinson said. "We believe the action being proposed will begin to contribute to improved earnings in the fourth quarter of our fiscal 1987 and throughout fiscal 1988." The company, which is one of the nation's largest construction firms, also said termination of its defined benefit retirement plan would produce a pre-tax benefit of about 10 mln dlrs due to overfunding of the plan. In its second quarter ended Dec. 31, CRSS had net earnings of 800,000 dlrs on revenues of 82.5 mln dlrs.