How to start new division or end existing one?
Sometimes division structure changes. The most common cases are that company buys a new business group or sells an existing one. Another case might be such that company starts to report more detailed. Then you have to start new (detailed) divisions and end the current group division.
Start new division
You can start a new division simply by writing a new division name and filling history data or estimates for it.
Just remember that you cannot use net sales growth % as an estimate parameter during the first year. For example if your growth estimate would be 5% then the absolute estimate would become: 1.05 x 0 = 0. So, use absolute net sales in first year.
End old division
Ending a division does not require anything. Just stop filling new history data and estimates for the division. However, keep the division name as long as there exists values for this division in history.