Task: Class Definition Understanding (ontology: Business_Finance/Financial_Industry_Business_Ontology)

Which of the following definitions best describes 'employer identification number'?

A. tax identifier that identifies a taxable person (business) or non-taxable legal entity for a consumption tax that is assessed incrementally, levied on the price of a product or service at each stage of production, distribution, and sale to the end consumer
B. unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification
C. unique identifier assigned by the Federal Reserve to financial institutions for regulatory and oversight purposes
D. international identifier for financial and non-financial institutions used to facilitate automated processing of information for financial services

Answer: unique nine-digit number assigned by the Internal Revenue Service (IRS) to business entities operating in the United States for the purposes of identification