The Transaction Support group is primarily responsible for reviewing the accounting impact of potential acquisitions/divestitures, assisting in the preparation of acquisition/divestiture agreements and assisting business units with technical accounting issues including the implementation of new accounting rules. Recent transactions involving the group include the acquisition of Marvel Entertainment, Playdom, and Club Penguin Entertainment, the merger of the Company’s investments in Lifetime and AETN networks, and the execution of ESPN’s multi-year sports rights contracts.