An association, company, corporation, estate, individual, joint venture, partnership, or sole proprietorship, or any other entity, however organized, including (a) charitable oreducational institutions; (b) the Federal Government, including corporations, departments, Federal agencies, and other instrumentalities; and State and local governments. A firm may consist of (1) a parent entity, including the consolidated and unconsolidated entities (if any) that it directly or indirectly controls; (2) a parent and its consolidated entities only; (3) an unconsolidated entity; or (4)any part or combination of the above.