Federer has won the most matches in Grand Slam events (307) and is the first to record 65+ wins at each Grand Slam tournament. Federer's ATP tournament records include winning a record six ATP World Tour Finals, playing in the finals at all nine ATP Masters 1000 tournaments (a record shared with Djokovic and Nadal).
Business Entity Principle. The business entity concept is an accounting principle that requires a business to be accounted for and treated as a separate entity from its owners. In other words, GAAP realizes that a business and its owner are two different things. The business is the entity that attempts to generate profits from its operations; where as, an owner is someone who attempts to generate returns on his or her investment in the business.
business unit. A logical element or segment of a company (such as accounting, production, marketing) representing a specific business function, and a definite place on the organizational chart, under the domain of a manager. Also called department, division, or a functional area.