Companies, foundations, shops, clubs, sport clubs, restaurants, etc. all can have lemmas flagged _;K. However, "normal words" (those the usage of which is not limited to the company name) should get their normal lemmas. Only if a word cannot be explained another way or if its meaning has nothing to do with the company (e.g. Škoda_;K), the flag should be used. The border between personal and company names is fuzzy: if it is clear that a surname is part of a company name (e.g. Uzenářství Novák_;S a syn) it should be lemmatized as a surname. On the other hand, Škoda should be lemmatized as a company no matter that it was also named after a person. This name is mostly known as a company name. Abbreviations and acronyms are frequent company names - see also Chapter 4, Abbreviations.