A company, abbreviated as co., is a legal entity made up of an association of people, be they natural, legal, or a mixture of both, for carrying on a commercial or industrial enterprise. Company members share a common purpose, and unite in order to focus their various talents and organize their collectively available skills or resources to achieve specific, declared goals.

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Companies take various forms, such as:

  • voluntary associations, which may include nonprofit organizations
  • business entities with an aim of gaining a profit
  • financial entities and banks

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The English word company has its origins in the Old French military term compagnie (first recorded in 1150), meaning a “body of soldiers”, which came from the Late Latin word companio (“one who eats bread with you”), first attested in the Lex Salica as a calque of the Germanic expression gahlaibo (literally, “with bread”), relGerman]] galeipo (“companion”) and Gothic gahlaiba (“messmate”). By 1303, the word referred to trade guilds. Usage of the term company to mean “business association” was first recorded in 1553, and the abbreviation “co.” dates from 1769.

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