The restructuring costs at Bank of Queensland in its half year profit includes a charge of $7.2 million charge for network impairment in New South Wales and $4.5 million in fees to break leases on branches the bank has, or plans, to abandon.Neither provision is likely to be enough.The half year profit does begin to acknowledge the financial impact of Bank of Queensland's expansion into the NSW retail market over the last four years in what proved to be challenging times. The additional trouble for the bank was of its own making as it sold its chosen owner-managers on implausible business plans, failed to invest in adequate marketing in Sydney and treated franchise owners harshly once it became clear that many BOQ branches would never become financially viable.The BOQ presentation published on Thursday shows the bank is now managing 15 branches in NSW that were once managed and owned by franchisees.At least 24 BOQ owner managers in NSW have handed the franchise back to the bank or simply closed the doors, and given that at some outlets this happened twice the number is more like 30.In some cases the bank has had to waive business loans extended to franchise owners and the main purpose of the new provision must be to fund these write-offs.A number of these have begun litigation against the bank that are aimed at forcing the bank to write off yet more loans.Of the existing network of 56 BOQ branches in NSW the bank now plans to close at least 11.Of those 56 the average lending footprint is $49 million that compares with an average footprint per BOQ outlet in Victoria of $75 million where the BOQ brand is also new though the experience of most operators is less troubled. What is not clear though is the extent to which BOQ vested rights to the previous broker-originated book of home loans.