IPR - Export Equivalency and Multiple Authorizations

Dear Experts

I have a couple of questions on the GTS IPR process;

1. How does the Prior Export Equivalency (PEE) works in IPR. What steps need to be executed to determine whether Equivalency was applied after re-export

2. In case the client hold separate authorizations for its FTOs, how does GTS handle the duty liability transfer between the entities. Is there a process for C88 SAD Procedure in GTS

Request your inputs on these.

Regards

Amit