Take a look at the example below.
Support Group A has a request or incident assigned to them. Support group A then assignes a task within the request to Support group B.
Support Group B does not act on the request and then the SLA breaches. The breach is blamed on Support group A because they own the request, however the fault for the SLA breach was because they were waiting on Support group B to complete a task
So is it possible to run a report that show the SLA breach happened while support group B had the task
Thank you
Bob