Entertainment Provisions can be purchased from either the Commodities Brokers, Specialized Commodities Brokers, Ships' Replicator, or Cargo Ships and Traders in Sector space.
The Base Energy cost is 800 
each.
There is also a chance that will be dropped randomly from containers and enemies in the game world.
Value
[Entertainment Provisions] Base Energy cost is 800 each.
[Entertainment Provisions] Ship Replicator cost 1,200 each.
[Entertainment Provisions] Sector space Trader cost 800 each.
[Entertainment Provisions] Regular Vendor cost 800 each.
[Entertainment Provisions] Specialized Vendor cost 800 each.
[Entertainment Provisions] Tuffli Class Freighter Quartermaster cost 800 each.
[Entertainment Provisions] New Romulus Embassy Discount Commodity Broker 600 each.
Usage
Entertainment Provisions are widely used in the duty officer assignment system. They are most frequently required of Development commendation point-awarding missions, such as “Compete with a Strategema Master”, “Play Tri-Dimensional Chess” and many others.
Entertainment Provisions are also required for a few standard missions, like “Temple Offerings” and “Rescue Deferi Captives (Daily)”.
Vendors
- Ariana located on Risa - 800
- Konzaar located on Deep Space 9 - 800
- Odenk located on Drozana Station - 800
- Console in shuttle bay at Fleet Embassy on New Romulus - 600
Getting EP for free
Very occasionally, this item will be dropped during space combat, but you typically only get a stack of two. Another free source is the assignment, “Special Deal on Entertainment Provisions”. It's advisable to take this mission whenever you see it, because critical success not only gives you 7 units, but also a special entertainment hologram, which will improve your chance of success with the tricky “Holodeck Performance of Hamlet” assignment.