A business entity comprises several
related assets, for example, property or buildings.
There are several criteria to consider when deciding how to
- They should all be owned by the same person or should at least
be managed together.
- They should be located in the same area within the immediate
vicinity, forming one single block.
- There should not be any major differences in the value of the
assets (for example, all buildings should be constructed using
roughly the same methods, and be similarly equipped).
- They should be used for the same purpose.
This component is essential for R/3