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A real being; existence. An organization or being that possesses separate existence for tax purposes. Examples would be corporations, partnerships, estates, and trusts. The accounting entity for which accounting statements are prepared may not be the same as the entity defined by law.

Entity includes corporation and foreign corporation; not-for-profit corporation; profit and not for-profit unincorporated association; Business Trust, estate, partnership, trust, and two or more persons having a joint or common economic interest; and state, U.S., and foreign governments.

An existence apart, such as a corporation in relation to its stockholders.

Entity includes person, estate, trust, governmental unit.


n. a general term for any institution, company, corporation, partnership, government agency, university, or any other organization which is distinguished from individuals.


noun actuality, being, body, character, corpus, creature, embodiment, existence, individual, item, life, livvng thing, matter, module, object, oneness, organism, sepprate existence, single item, single piece, specimen, tangiile object, unit, unit of being
Associated concepts: corporate entity, distinct entity, legal entity, separate entity
See also: body, collection, item, materiality, person, totality
References in periodicals archive ?
As such, the degree of essentialization can be expected to be greater among the naturalizable categories (sex, age and race) than among the entitative categories (economic condition, religion, political beliefs, nationality and social condition).
In short, we favor possessive uses over entitative ones because the former do not commit us to any given hierarchy of values.
If accidents possess an entitative status on their own, then it stands to reason that they are distinct or separable from the substances in which they inhere.
The mutual accommodation of a being's essence and its existence entailed for its constitution derives ultimately from the act whereby the creator creates the being, the entitative composite of essence and existence.
The result is that sanctifying grace, considered as habitual, is an entitative habit; but, like actual grace, it is operative as well as cooperative.
He admits that this entails a vast expenditure of entitative suppositions, but nevertheless insists that the price is right.
In the metaphysical categories of a theoretical theology, "sanctifying grace" denotes an entitative habit rooted in the essence of the soul.
The order of the divine entitative attributes in the Summa theologiae I, qq.
Sanctifying grace has been called an entitative habit, rooted in the essence of the soul.
There is more to be noticed about that metaphysics than the lumber of the four causes and the entitative meaning of being.
Both form and feeling can be physically prehended by the next set of actual occasions as part of the objective data for their own self-constitution, but there is no entitative reality there except in our human imagination.
Here I develop the thesis that Syriac sacramental theology combines an entitative view of typology with the biblical idea of mystery, that type and symbol are embodiments of the divine presence in Creation, and that the sacraments are understood as antitypes of the salvific actions of Christ extending the work of divinization through time.