In January 2007, ASUS started restructuring its operations. The company split into three distinct operational units: ASUS, Pegatron and Unihan. The ASUS brand was applied solely to first-party branded computers. Pegatron handled OEM manufacturing of motherboards and components, and Unihan focused on non-PC manufacturing such as cases and molding.
In the process of restructuring, the highly criticized pension-plan restructuring effectively zeroed out the existing pension balances. The company paid out all contributions previously made by employees.