An individual who owns and operates a business normally in his or her legal name and in which there is no legal distinction between the owner and the business. In some jurisdictions the proprietor can use a trade name or business name other than his or her legal name, but the individual is also required to file a ‘doing business as (dba)’ statement with local authorities. Every asset of the business is owned by the proprietor and all debts of the business are his or hers as well.
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