Carve-Out is a special form of system consolidation. It is usually required when part of a company is sold. In such a case all data related to the spun off company needs to be extracted in a way that it can be imported in the respective system of the new owner. But more than that: all data must be removed from the current system. Especially removal of data is delicate since the new owner of the spin-off does not like the old company to keep sensitive business data in their database; in addition it is also a legal restriction in many companies
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