Complex sentence: For example, in some corporations head count restrictions are in place which limit the number of active employees permitted at any given time in order to maintain a healthy balance sheet and hiring independents can be recorded as an expense Nakamura, Alice, and Susan Houseman.
Split into simpler sentences: For example, in some corporations head count restrictions are in place which limit the number of active employees permitted at any given time in order to maintain a healthy balance sheet. Subsequently, hiring independents can be recorded as an expense Nakamura, Alice, and Susan Houseman.