Et aktiv , der bruges af mere end én pengegenererende enhed ( PGE ) . Et eksempel er et distributionscenter , der bruges til opbevaring af varer , før de transporteres til forskellige markeder , der deler det samme distributionscenter .

An asset that is used by more than one cash-generating unit ( CGU ) . An example is a distribution center that is used to store items before they are transported to different markets that share that same distribution center .
