Actually Paul you're almost right. Every Partner in the Partnership holds an asset in the amount of their investment(financial or physical) along with a liability in the form of their attachment (what their limit of liability is)under the partership agreement. While the "new" company is an independent company the partners still have a say or give direction as to what, when, where, and how the "new" company is operated. The fact that Mattel/The learning Company are an active parnter as in being an investor in the "new" company Mattel carriers that investment on their books(somewhere) and can and will discharge that in some form or fashion if and when they sell the "new" company. So bottom line Mattel does have some direction and input in the operation and elimination of the "new" company should they decide to sell the portion of Mattel that carriers that investment on their books.