[1][2] For example, files are accessed by a unique file name, but the actual data is stored in physical sectors scattered around a disk in either the local computer or in a network.
A distributed system will need to employ a networked scheme for naming resources.
[1] This means that the location of a resource doesn't matter to either the software developers or the end-users.
This creates the illusion that the entire system is located in a single computer, which greatly simplifies software development.
[2] Location transparency effectively makes the location easy to use for users, since the data can be accessed by almost everyone who can connect to the Internet, who knows the right file names for usage, and who has proper security credentials to access it.