My wife works for home based org. food company selling meal solutions. For food & drink expense incurred at the events, is that considered "supplies" or Entertainment".

[AmyT · Accepted solution]

They are most likely considered supplies.

If I understand correctly, these are events that are put on to demonstrate the product (meal solutions).  In this case, the meals would be considered supplies.

The Meals & entertainment expenses refers to situations like taking potential clients out to dinner.