You can entertain in a lot of contexts outside of the entertainment industry. In academia, “entertain” is commonly used in the negative, as in “Late submissions will not be entertained.”
You can entertain a thought or an idea.
Actually, you can entertain anything that you can choose to dedicate mental energy towards.
This is commonly used in the negative in academic or professional contexts, for example:
Late submissions will not be entertained.
Further complaints will not be entertained
Telephone inquiries will not be entertained.
This gives the feeling of “I will not deign to look at your late submissions, so don’t bother.”
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