Entidad Comercial Distinta

1. Accounting: An accounting principle on which a business enterprise is regarded as a separate entity from the owner. Therefore, the entity must keep its own records separate from the transactions of the owners. See also accounting entity.

2. Finance: A distinguishable component of an enterprise that is independent from the rest of the company. A distinct business entity will either have separate geographic segment, different product line or a distinct service. Because of its autonomy, a distinct business unit has more flexibility in decision making. See also business segment.