Information technology (IT) services company Computer Sciences Corporation (NYSE:CSC) recently announced it is splitting into two separate companies.  One will “focus” on commercial markets, the other will “focus” on government contracts.  Ostensibly, as we’ve heard before, leadership would like investors, employees and customers to believe this is the answer for a company that has incurred a number of high profile failed contracts, a turnover in leadership, vast losses and declining revenue.