"It has been a difficult but necessary decision, " said a club statement.
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The removal of the Royal Navy's former flagship from service in 2011, five years early, was a "difficult but necessary decision", the MoD has said.
Difficult but necessary spending cuts were put off for another day.
If both parties are involved in doing difficult but necessary things, neither side can make political capital at the expense of the other and trade-offs can be made.
Administrators Deloitte said the latest cuts across the head office network at Eastcastle Street in London, Marlow and Solihull had been "a difficult decision, but a necessary one in restructuring the business".
He said "difficult, sometimes unpopular, but necessary decisions" will have to be taken to reduce that number.
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President and CEO Sam Duncan said in a statement that it was a difficult decision for the company to make, but a necessary step toward rebuilding the business.
But what I can do is to speak out forcefully for the principle that we can make these adjustments that are necessary during these difficult fiscal times, but do it in a way that preserves collective bargaining rights.
But drawing the line between necessary therapy and discretionary enhancement is genuinely difficult.
The success of the bailouts from an execution and profitability standpoint will be debated endlessly, but from the standpoint of keeping the financial system intact it is difficult to argue with Geithner: the bailouts should never have been necessary, but when they became essential they had the desired effect.
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But no matter how difficult change is, we will pursue it relentlessly because it is absolutely necessary to lift this country up and create an economy that leads to good jobs, broad growth, and a future our children can count on.
Our Founding Fathers viewed the power to remove a President as a necessary constitutional safeguard, but they wanted to make certain that the process was sufficiently difficult that the will of the voters would be overturned only for the gravest of reasons.
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