What is the optimal word for "either a person, company or other entity"?

I'm making a bookkeeping database table for my personal finances as well as a potential business venture.

I need to name a column which refers to which company or person the transaction is done with. I currently call it "entity" in order to be able to work for "John Doe" as well as "Microsoft", and also the special value "abstract", which I used for the initial record in my table, which simply "sets the bar" of how much money I have in the bank account right now, which means it wasn't really an "income" but something that already exists.

However, "entity" does sound a little too abstract, perhaps. Is there a better/more standardized term for this?

Solution 1:

I would say "subject". According to Lexico:

• A person or thing that is being discussed, described, or dealt with.