me explain the guidelines to identifying a cash generating unit Consider how management monitors the entity's operations, such as by product lines, businesses, individual locations, districts or regional areas. Consider how management makes decisions about continuing or disposing of the entity's assets and operations. If an active market exists for the output of a group of assets, this group constitutes a cash generating unit. Even if some of the output of a group is used internally, if the output could be sold externally, then these prices can be used to measure the value in use of the group of assets. Cash generating units should be identified consistently from period to period for the same group of assets