split off

split-off

[split-awf, -of]
noun
1.
the act of separating or splitting away from something else.
2.
something that has split or has been split from something else.
3.
Commerce. a process of reorganizing a corporate structure whereby the capital stock of a division or subsidiary of a corporation or of a newly affiliated company is transferred to the stockholders of the parent corporation in exchange for part of the stock of the latter. Compare spin-off ( def 1 ), split-up ( def 3 ).

Origin:
1855–60; noun use of verb phrase split off

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Based on the Random House Dictionary, © Random House, Inc. 2014.
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