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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 ?
However, any physical entity will exist contingently in the context of an unpredictably changing world and the ongoing maintenance of such existence by the processes of autopoiesis must depend on agency.
If the profession is to move beyond a focus on the physical entity of an edifice housing information, its members need to be just as aware of its newer technological roots, which will account for much of its practice as we approach the 21st century.
Not till Einstein (leaving Faraday on one side) do we get a clear recognition that the field is a new kind of physical entity in its own right, with new kinds of properties.
A physical entity promotes a more profound understanding than a flat image on a display screen," Dickson asserts.
Intuition and commonsense may tell a person that Mars is not really the "war planet," but only the methods of science can get a space probe there, which can investigate Mars as a physical entity.
Giant search engine of Google, which offers YouTube, has no physical entity in Saudi Arabia.
At some point in a development programme the need may arise to compare the structural dynamic behaviour of two structures, whether they are represented as a mathematical model or a physical entity.

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