The smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets is referred to as a/an:

Question

Quizplus · Accepted Answer

The term used to describe the smallest identifiable group of assets that generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets is a "cash-generating unit" (CGU). The other options presented, such as "inflow-generating unit" and "asset-generating unit," are not commonly used terms in accounting and do not accurately describe the concept being referred to.

The Smallest Identifiable Group of Assets That Generates Cash Inflows