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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.

West's Encyclopedia of American Law, edition 2. Copyright 2008 The Gale Group, Inc. All rights reserved.


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

Copyright © 1981-2005 by Gerald N. Hill and Kathleen T. Hill. All Right reserved.
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.
Over time, even with the considerable dedicated bandwidth and processing power of a SAN and the benefits of server-less backup, the "pipe" still has a finite capacity and disk storage remains a physical entity that will fill up.
The framework of levels need never be revised, but we are to revise and choose between rival physical theories by reference not only to their conformity with the empirical evidence below them in the hierarchy but also to their exemplification of the principles at each level above them as, for example, to physicalism at level 4, which claims that the universe is explicable in terms of one kind of physical entity. Normally, the current (level 3) blueprint of physicalism will settle whatever question remains about which theory to prefer after the evidence is in.
The work is a physical entity that can be cataloged, ordered, and placed with respect to other such works.
3, note 4), where he insists that power resided in the word-form itself, which was "the concentrated essence" of the physical entity.
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.

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