Suzie Cortez started and continues to manage a fashion design business. The designers originally concentrated on fashions for women, but they eventually branched out into designing for men and for children. Suzie's business has grown over the years. She has a meeting with her senior staff and tells them that she needs to reorganize the company, Because she wants to see more specifically if the groups catering to men and to children are profitable, she appoints staff members to be in charge of these new groups. She instructs the Financial Controller, along with the IT Manager, to give them the reports they need to monitor their divisions. She tells the new directors that they are now responsible for the P\&L of their respective divisions. In so doing, Suzie is looking at these new divisions as money making cells pront centers. spin off bukinesses woiktears ivestitures