Did you know that you can split Salesforce Person Account records into Account and Contact records? Yea neither did I. That is until a project came up where I had to convert a few million Person Account records into individual Account and Contact records.
Salesforce developed the concept of a Person Account for those who conduct business with individuals (B2C vs B2B). A Person Account is denoted by the IsPersonAccount boolean on the Account object which is set when a Person Account record type is assigned to the Account record. During this assignment, the user will have the ability to designate an existing Contact record to form the mandatory 1:1 relationship or else one will be automatically generated and assigned. So, why would an organization want to split up a Person Account after going through the very specific process to create it?