- The organizational element having responsibility within a functional area in the incident command structure such as operations, planning, logistics or finance.
- A generic term that represents an organizational entity that only has meaning when it is contextualized by a descriptor, e.g. jurisdictional.
- Definition Extension: When referring to an organizational entity, a unit refers to the smallest area or lowest level. Higher levels of an organization (region, agency, department, etc) can be derived from a unit based on organization hierarchy.