Goodwill allocation

Sir, what we usually seem in the question is the GW is allocated to the CGU which is usually be subsidiary level, what about the more CGU refers at below for allocating of GW?Will it being more than one CGU in the subsidiary acquired ,can you give an example?Thank you.

“The staff indicated that the requirement in IAS 36 Impairment of Assets requires goodwill acquired in a business combination to be allocated, from the acquisition date, to each of the acquirer’s cash-generating units (CGUs).”

“(i) Step one: Determine which of the acquirer’s CGUs, or groups of CGUs, were expected to benefit from the synergies of the combination and determine how the goodwill would be allocated (as was currently required by IAS 36). For example, assume goodwill was expected to be allocated to units A, B and C of the acquirer (the units could be an individual CGU or a group of CGUs).”