The 1993 SNA (System of National Accounts, United Nations, New York 2003) distinguishes two broad types of economic entities: 
- Establishments which are enterprises, or parts of enterprises, that perform a single production activity, generally at a single site.
- Institutional units, which are “capable, in their own right, of owning goods and assets, incurring liabilities, and engaging in economic activities and transactions with other units." Institutional units may have one or a number of establishments.
- (PDF) . Unstats.un.org . Retrieved 16 October 2013 .