The document outlines the importance and techniques of code restructuring, emphasizing its role in improving code readability, simplifying complexity, and aiding software modernization efforts. It discusses scenarios necessitating code restructuring, including software growth, technology adoption, and modernization, and highlights techniques such as refactoring, decomposition, consolidation, and optimization. Additionally, it explains the migration from procedural to object-oriented programming and the benefits of object-oriented principles like modularity, encapsulation, abstraction, inheritance, and polymorphism.