> ## Documentation Index > Fetch the complete documentation index at: https://docs.fintoc.com/llms.txt > Use this file to discover all available pages before exploring further. # Entity > The `Entity` data model in the Business Accounts API: the root `Entity`, `Entity` objects for your clients, cost centers, and the Know Your Customer review. An `Entity` is the legal account holder that owns `Account` objects. Each `Entity` represents an organization with its own legal identity, and each `Entity` can own more than one `Account`. This page explains the `Entity` data model: your root `Entity`, the `Entity` objects you open for your clients, and the Know Your Customer review. For the API fields, see the [`Entity` object](/api/business-accounts-api/entities/entity-object) reference. An `Entity` is not a cost center. Businesses in Mexico use the term cost center, or "centro de costo", for a balance they track separately, and that balance is an `Account`. See [Account](/guides/business-accounts/overview/account-data-model). ## Root entity Your business has one root `Entity` in each environment: `test` and `live`. Fintoc creates the root `Entity` automatically after you finish onboarding in `live` mode. `Account` objects under your root `Entity` hold your company's money. ## Entities for your clients Create an `Entity` for a client when transfer receipts need to show that client's legal name. For example, a marketplace can pay each seller under the seller's Mexican tax ID (RFC). `Entity` objects for your clients are available in Mexico only. ## Know Your Customer review Fintoc's compliance team runs a Know Your Customer review for each client `Entity`. To create the `Entity` and run its review through the API, see [Onboard an entity by API](/guides/business-accounts/entities/onboard-an-entity-by-api). To run the review from the dashboard, and to add `Account` objects to an `Entity` that Fintoc already approved, see [Create more accounts](/guides/business-accounts/manage-accounts/creating-more-accounts).