System of National Accounts, 2008 European Commission International Monetary Fund, Print Stock SNA EA 2008 001 Organisation for Economic Co-Operation and Development OECD Code 302009191p1 United Nations, Sales No. E.08.xvii.29, Document Symbol ST/ESA/STAT/SER.F/2/Rev.5 World Bank

Institutional units are defined in chapter 4. The present chapter is concerned with production activities and the units that undertake them, starting with institutional units and then considering parts of institutional units. An enterprise is the view of an institutional unit as a producer of goods and services.The term enterprisemay refer to a corporation, a quasi-corporation, an NPI or an unincorporated enterprise. Since corporations and NPIs other than NPISHs are primarily set up to engage in production, the whole of their accounting information relates to production and associated accumulation activities. Government, households and NPISHs necessarily engage in consumption and may engage in production also; indeed government and NPISHs always engage in production and many, but not all, households do.