This is usually the creation of a new Identity without the permission of the Entity. It is actually the theft of the Entity, because the aim is to create a new identity that is linked to someone else, and this is the only way of doing that. It is commonly but incorrectly called "identity theft" (see above). It is mostly done off-line by acquaintances, by mail intercept, credit card receipt dockets or by "dumpster diving". It occurs by accumulating information and documents about the entity, usually accompanied by some social engineering. It is then followed by registration of new identities with different service providers under the other entity's name. The original entity may not lose any existing identities, but is generally presumed responsible for the actions of the new identity.

Source: http://identityaccessman.blogspot.com/2006/08/identity-dictionary.html