См. также: separate treaty, separation of employment, separate table, September
In 1997/98, Price Waterhouse produced a separation balance sheet to help divide assets and liabilities between Malawi Telecom Limited (MTL) and Malawi Postal Corporation (MPC). (Telecommunications Reform in Malawi by Frew Amare Gebreab, George R. G. Clarke, H. R. Mgombelo)
