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Material Entity Designation.
It is an idea, not a material entity.
The evolved material entity we call the brain is what makes consciousness possible.
The contemporary understanding of gravity as not a strictly material entity, for instance, have made "physicalist" a more common description.
Combining functions in a single material entity permits improvements in system performance not possible through independent subsystem optimizations.
Pythagoras regarded the soul, as he did numbers, as an abstract concept that was not tied to any particular material entity.
The mind, as if it were a material entity, can simply be changed by some outside process without reference to causes.
From a financial disclosure perspective, the 2017 plans include high level financial information on each material entity, together with a description of the main business activities of each.
Among other requirements, G-SIBs were expected to model for each material entity the amount of capital and liquidity necessary to execute the resolution strategy (often referred to as Resolution Capital Execution Needs (RCEN) and Resolution Liquidity Execution Needs (RLEN)).
[v] The FR 2052a Complex Institution Liquidity Monitoring Report collects quantitative information for institutions supervised by the Federal Reserve on selected assets, liabilities, funding activities and contingent liabilities on a consolidated basis and by material entity subsidiary as part of the Federal Reserve's supervisory surveillance program in its liquidity risk management area.
In the version proposed by Regius, there are no reasons why it would be impossible for a material entity to have the property of thinking because, although thinking and extension have nothing in common, they are not incompatible.
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Since I tried Ludwig back in 2017, I have been constantly using it in both editing and translation. Ever since, I suggest it to my translators at ProSciEditing.

Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com