A leading Real estate brokerage company admitted a new partner in its ongoing business. The new partnership was applicable only to transactions after 1 Jan 2024. However, the partners had not laid down process regarding the Balance Sheet items that already existed prior to the new partner joining. As a result, the accounting became incredibly complicated in terms of bifurcating the accounts between the existing firm and the new partnership. Certus implemented an innovative technique involving an internal split of the company into 2 entities and were able to create accurate accounts satisfying both the old and the new partner.