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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 ?
Because the hip-hop culture frequently tends not to separate materialism from the physical entity that it is attached to (through metonymy) and instead keeps an obvious link between the metaphor of the signified material alive, it sees materialism analogous to essentialism.
As the product of human behaviour, social entities are often unpredictable and possess little of the repeatable, systematic nature of a physical entity such as distance or weight.
Virginity is as much a state of mind as a physical entity, so don't think you're not as virginal as the day you were born.
In scientific articles, authors need to refer most of the time to the virus as a physical entity rather than as a member of a taxonomic class.
Viewing a record as a physical entity with distinct and separate phases of usage is difficult with electronic records, as the nature and volatility of these records negates this approach.
He foresees a not-too-distant future in which youngsters are taught within a building that is itself a learning resource rather than just a physical entity.

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