But something happen during the period 1996 through 1998 that financial reporting arose within the company, whereas they had decentralized management structure that create autonomous units, there were at least sixteen different unit of division such as Commercial Equipment Finance, Commercial Real Estate Finance, Corporate Finance, Factoring Service, Franchise Finance, Government Finance, Healthcare Finance, Inventory Finance, Transportation Finance, and Rediscount Finance. Each of these units had its own manager, credit and financial manager. So, in many cases, the failure of one unit to meet prescribed goals resulted in another unit making up for that shortcoming through some changes in that unit’s number that they would report for the consolidated financial statement of FINOVA.