This article was published in The Wall Street Journal on Jul 31, 2012. "Chicago Bridge & Iron (CB&I) will carry a large amount of debt compared with its equity after completing its $3 billion acquisition of Shaw Group. In a conference call to announce the deal on Monday, Ronald Ballschmiede, CB&I's CFO, told analysts that the company will finance the deal at least partly with privately-placed debt and the company will move quickly to pay the debt down. Shaw Group, for its part, has recently taken steps to reduce its debt. In September 2011, it exercised a right to sell a 20% stake in nuclear energy company Westinghouse Electric to Toshiba. Shaw Group used the proceeds to pay down the $1.7 billion in yen-denominated bonds it sold to buy the Westinghouse stake in the first place. " Indicate which of the following topics the focus of this article is about. <>*

A. capital structure.

B. capital budgeting.

C. asset allocation.

D. working capital.