155dca79_sion_Types___SAP_Documentation__Description
[Type] Entity [Identifier] E [ID] Entity in Planning, Consolidation, and Ownership applications R_Entity in a Rate application [Description] 
Contains the business units that are used to drive the business process. Depending on your application design, the Entity type can be an operating unit, a cost center, a geographic entity, and so on.
Dimension Types - SAP Documentation
Description