这句话中including 是个介词,请记住:including 作介词时,一般用在逗号后面,这个是标志哦,或者是冒号的前面,总之,是用标点隔开用的,但是有的时候它也是可以放在句子中的.including finding $100 million in operating expense cuts.做 reforms 的同位语;finding是动名词,finding $100 million in operating expense cuts动名词短语作including的宾语。
include的ing形式在这里做前面句子的伴随状语;fingding在这里是动名词,做include的宾语
including是介词做状语,而finding是动名词做介词宾语