incorporates

Incoporates is the third-person singular present tense of the verb incorporate. It is used to describe the act of including or combining elements into a single entity, or of bringing something into a larger system or body. In general usage, to incorporate means to merge parts, to assimilate information, or to integrate components into a whole.

In business and law, incorporate has a more specific sense: to form a corporation, creating a legally distinct entity separate from its owners. When a company incorporates, it becomes an incorporated entity or corporation that is regulated by corporate law and may have rights and obligations under statutes and regulations. The past tense form is incorporated, and the present participle is incorporating.

A common legal phrase is "incorporates by reference," which means that the content of another document is included within a contract without being restated; the referenced material is treated as part of the current document.

Etymology traces the word to Latin incorporare, from in- “into” and corpus “body,” indicating the sense of giving a form or body to something. This origin helps explain the broad usage that covers both making a formal entity and embedding elements within a larger whole.

Usage notes: maintain subject-verb agreement when writing, as in "The proposal incorporates several changes." Be mindful of the distinction between incorporating as a general act of inclusion and incorporating as the legal act of forming a corporation. The noun form is incorporation; the adjective form is incorporated or incorporating.