It is similar to a situation where the same individual came into the bank with cash and deposited the cash into multiple accounts, so yes you would include the other individuals involved.
As you stated, this is a case where the question that should have been asked, "Should we do this activity?" and not the typical "Can we do this activity?"
Good luck
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A successful man is one who can lay a firm foundation with the bricks others have thrown at him.
-David Brinkley