I understand how the bookkeeping works, I'm talking about how decisions are made. Everything you're talking about is irrelevant paper-shuffling because inter-company transactions are eliminated when financial statements are consolidated for reporting purposes. This isn't anything unique to Disney, it's how corporate parents consolidate their subsidiaries by law. So yes, various departments within the company operate as quasi-independent fiefdoms, but centralized management exists to guide decisions towards what's in the best interest of the company if independent BU incentives are not aligned.