A generalization of the usual procedure for constructing potential systems for systems of partial differential equations with
multidimensional spaces of conservation laws is considered. More precisely, for the construction of potential systems with
a multi-dimensional space of local conservation laws, instead of using only basis conservation laws, their arbitrary linear
combinations are used that are inequivalent with respect to the equivalence group of the class of systems or symmetry group
of the fixed system. It appears that the basis conservation laws can be equivalent with respect to groups of symmetry or equivalence
transformations, or vice versa; in this sense the number of independent linear combinations of conservation laws can be grater
than the dimension of the space of conservation laws. The first possibility leads to an unnecessary, often cumbersome, investigation
of equivalent systems, the second one makes possible that a great number of inequivalent potential systems are missed. Examples
of all these possibilities are given.
Keywords Conservation law - Equivalence transformation - Potential symmetry