Lynn - this is a difficult one to answer without a few specifics. Is the Boss planning on having 2 different profit centers? Will each have their own integrator? To what level will they have the autonomy to act and make decisions? All structures, businesses, A/C are different - you just have to find the one that works best for you. If it makes sense to have 2 operations and 2 sales, than that should reveal itself. The more autonomous the divisions and /or the more they run like their own profit centers, generally I would say that my experience is that there would be 2 ops and 2 sales. In the end of the day, you have to find the structure that is right for your business.