A business object (BO) is simply a software abstraction of a real-world entity. 2004, Chuck Cavaness, Programming Jakarta Struts, O'Reilly, →ISBN, page 139:
(abbreviation, alt-of, countable, initialism, uncountable) Initialism of box office.
(abbreviation, alt-of, historical, initialism) Initialism of BusinessObjects, a French enterprise software company specializing in business intelligence.