SOC 1 (SSAE 18 / ISAE 3402) B.6: SOC 1 B.6 Describe the subservice organisations used and whether the carve-out or the inclusive method applies

The description identifies the services performed by any subservice organisation and states whether the carve-out method (the subservice organisation's control objectives and controls are excluded from the description and the engagement) or the inclusive method (they are included and the subservice organisation's management provides its own assertion and representations) is used; under the carve-out method the description states the controls the service organisation applies over the subservice organisation's services.