Company X with multiple manufacturing locations and remote support for Sales, Purchasing, SQE and Quality planning are splitting into 2 separate legal entities, Company X will be parent to Company Y and will house all manufacturing locations, Purchasing, SQE and Quality Planning while company Y scope is Sales and distribution. Would it be appropriate to list both companies as remote support to each other for the activities they do or would one have to split the two businesses into two separate QMS? Company X will "ship" product electronically in a shared ERP system to Company Y who will then invoice the customer. Product produced by Company X will be labeled as Company Y. Open to any recommended approaches.