Legal Entity
The Legal Entity field is used to indicate whether the current organization is a Legal Entity.
A Legal Entity is an entity for which you wish to maintain a set of accounting records. All Organizations designated to be a Financial Organization must be identified as either a Legal Entity or a Sub-division of a Legal Entity, for which you would like to track costs or income for financial statement purposes.
Identifying an Organization as a Legal Entity is done on the Organization >> Edit >> Financials tab (Financial Organization Type fields).