An entity, in it's most basic form, is a single object that can spawn within the game world. Every interactive object within the game is an entity. The code for most entities are located in .RBF files, which are compiled LUA files. However, entities can also be dynamically created using SCAR scripting. Squads are composed of individual entities.
Entity blueprints (ebps) can be found in the ”/ebps” directory of gameattrib.sga. They define an entity's attributes such as health, abilities, sight, etc. through extensions (_ext).