By mainstream accounts, General Motors' German subsidiary (Adam Opel AG) was outside the control of the American parent corporation during World War II. Some historians posit that GM profiteered on both sides, but Alfred Sloan's memoir presents a description of lost control. However, GM found criticism for its tax avoidance around the Opel topic. During the war, GM declared it had abandoned its German subsidiary, and took a complete tax write-off worth "approximately $22.7 million", yet after the war, GM collected some $33 million in "war reparations" because the Allies had bombed its German facilities.