For those of you who support IT due diligence for divestitures, I’m curious. We have a shared services model at our company with several business ‘segments’ that are run a bit like separate companies. We do not have service costing yet at this point, which makes due diligence more challenging on the sell side. For those of you participating in due diligence in a similar environment, how do you figure out appropriate valuation in this model? Where possible we use actual usage/licensing, but end up having to use revenue allocation for a fair amount where this type of analysis isn’t available. Have you had success with any other models?