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An appropriate cost driver for shipping costs might be the number of units shipped.
Resulting Corporation
A corporation that emerges from the combination or merger of two or more separate entities.
Surviving Corporation
is a corporation that remains intact after a merger or acquisition, absorbing the assets and liabilities of the other entity involved.
Surviving Entity
The corporation or entity that continues to exist after a merger, acquisition, or consolidation, absorbing the assets and liabilities of the other entity.
Debts
Money owed by one party, the debtor, to another, the creditor, usually arising from a transaction of goods, services, or loans.
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