The target firm's underutilized borrowing capacity is often considered a source of value.

Which of the following is an example of economies of scope? A: Declining average fixed costs due to increasing levels of capacity utilization B: A single computer center supports multiple business units C: Amortization of capitalized software D: The divestiture of a product line E: Shifting production from an underutilized facility to another to achieve a higher overall operating rate and shutting down the first facility