It is virtually impossible to torte (cut in half) a sheet cake of any size without it cracking or crumbling. A technique used by professional bakers is to bake multiple thinner layers and simply stack them between delectable icing layers to create the height you need for the cake design.
Barter is a system of exchange where goods or services are directly exchanged for other goods or services without using a medium of exchange, such as money. It is distinguishable from gift economies in many ways; one of them is that the reciprocal exchange is immediate and not delayed in time.
Topic 420 - Bartering Income. Bartering is the exchange of goods or services. A barter exchange is an organization whose members contract with each other (or with the barter exchange) to exchange property or services. The term does not include arrangements that provide solely for the informal exchange of similar services on a noncommercial basis. Usually there is no exchange of cash.