Sorry; I didn’t know you were unfamiliar with standard corporate accounting methods.
If you add a new business unit in an existing company, standard practice is to include in the expenses of the new business unit, for P&L accounting purposes, that unit’s share of the shared services across the company: HR, Finance, Maintenance; basically, everything that unit uses that isn’t directly covered by it’s own facilities and personnel.
For instance, it’s absolutely standard accounting to include a share of the ongoing expenses of the Gitmo airfield and port in the prison’s expenses. It’s not “shaky numbers”, it’s standard accounting.