R14 - modelint/shlaer-mellor-metamodel GitHub Wiki
R14 / Generalization
Subsystem Element is a Relationship or Class
Relationships and Classes are traditionally documented and managed as subsystems.
Take the Domain Subsystem right here for example. Both Classes and Relationships are displayed on a separate sheet/layout and are documented with class and relationship descriptions as a complete subsystem. And the Classes and Relationships are identified, in part, in a numbering range (1-24) as of this writing.
By contrast, Spanning Elements tend to be documented, numbered, and managed across an entire Domain without regard to Subsystem.