Definition: Observation Unit

Memobust Glossary

Identifiable entity about which data can be obtained and for which data is recorded. It should be noted that this may, or may not be, the same as the reporting unit.
Source:
Eurostat, "Memobust Glossary" (part of the Memobust Handbook on Methodology of Modern Business Statistics), ESSnet "Memobust", March 2014
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