To better explain... Any "operating" expenses are basically expenses... or negatives on a balance sheet.
However, you've already heard the term NOL used; or, Net Operating Loss. This is something that is used to offset taxes against revenue or income coming in. The more expense one can garner, the less taxes they pay over the long haul.
Legal fees, become an expense. Thus, once the merger occurs, it becomes a write off against revenues, which HAWK has.