identically maintained area of validity (IS-R)
Example: Retail (IS-R)
To keep the time required to maintain article master records to a
minimum,
you
need maintain data, for example, in the user departments Logistics: Store and Logistics: Distribution Center, only
for the corresponding reference site. For all other sites, for example,
those determined in listing, the logistics data is copied from the reference site automatically.You can still maintain individual sites differently from the reference
site.
If the site is maintained identically to the reference site, it is described as an identically maintained site.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/35/26bbfeafab52b9e10000009b38f974/content.htm