An SAP carve-out is a structured process that separates specific company units, business entities, or data sets from an existing SAP system. It is commonly required during mergers, acquisitions, divestitures, or corporate restructuring. The process involves analysing system landscapes, identifying relevant organisational units, extracting necessary data, and ensuring that legal and compliance requirements are met. A well-planned carve-out minimizes operational disruption and protects data integrity throughout the transition. By clearly defining scope, timelines, and technical requirements, organisations can reduce risk and complexity. Ultimately, an SAP carve-out enables smoother business transitions while maintaining transparency, continuity, and long-term data accessibility.