Sullivan, A. and S.M. Sheffrin. 2003. Economics: Principles in Action. Upper Saddle River, NJ, USA: Pearson Prentice Hall.
There are many different legal forms of businesses, which vary across political entities. In the context of the SEBoK, the term business would include a government agency.
The word enterprise is sometimes used synonymously with "business". However in the SEBoK, a business is a specific type of enterprise, usually a legal entity with a form of centralized management. An enterprise is a purposeful activity often involving collaboration across organizational boundaries.
SEBoK v. 1.9.1 released 16 October 2018