In a carve-out transaction, how are general corporate overhead costs historically shared between the parent and the carved-out entity typically presented in the carve-out financial statements?
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A
Excluded entirely since the entity was never legally liable
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B
Allocated to the carved-out entity based on a reasonable allocation methodology
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C
Recorded as equity contributions from the parent
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D
Presented only in supplemental schedules, not on the face of statements