Element (glossary)
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A component of a system, which may include equipment, a computer program, or a human. (IEEE 1998, Section 3.7)
Source
IEEE. 1998. IEEE Standard for Application and Management of the Systems Engineering Process. Washington, DC: Institute of Electrical and Electronics Engineers (IEEE), IEEE 1220-1998.
Discussion
Discussion as to why this is the "consensus" definition for the SEBoK.