AOL (NYSE:AOL) is taking aim to reducing costs, with the most recent cuts focused directly on AIM (AOL Instant Messenger), the company’s long-standing messaging business.

Up to 100 employee cuts are anticipated across the board at AOL, including more than 40  from their West Coast offices, according to a number of executives not authorized to speak on the record.

However, by far the largest cuts are contained in the AIM business. According to NYTimes.com, one former AOL employee said the group was “eviscerated and now only consists of support staff.” This person, who asked not to be named because they were not allowed to speak publicly about the company, added that “nearly all of the West Coast tech team has been killed.”

AOL continues to try and find ways and means to reduce costs and expenses company-wide, and the AIM model, while generating upwards of $50 million a year in revenue, cost the company nearly $25 million to run. AOL’s goal is to pare the expense line down to $2 to $3 million per year, squeezing as much profit as possible from the unit.

The cuts in the AIM product may be just the start, as AOL looks to manage expenses in their existing business model. As part of that effort, AOL is expected to reduce the number of employees working at Patch.com, AOL’s online local news platform, and cuts across additional areas in the company are anticipated.

The reductions and layoffs to the AIM group will cost the services of Vice President of AOL messenger products, Jason Shellen, whom AOL confirmed is leaving the company.

It looks like a rough road ahead for AOL, as they take aim at their bottom line.