- ïðåäïðèÿòèå, îðãàíèçàöèÿ, ó÷ðåæäåíèå èëè ãðàæäàíèí-ïðåäïðèíèìàòåëü, âûïîëíÿþùèå ðàáîòû äëÿ ïîòðåáèòåëÿ, îêàçûâàþùèå åìó óñëóãè èëè ïðîèçâîäÿùèå òîâàð äëÿ ðåàëèçàöèè.