A component of a system, which may include equipment, a computer program, or a human. (IEEE 1998, Section 3.7)
Note: There is also a glossary term "System Element"
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.
There is currently no discussion for this term. This will be completed for SEBoK version 1.0.