2.1.9.1 [OData4.0-1Protocol] Section 10.3 Entity

The [OData4.0-1Protocol] specification states the following:

 Context URL template:
  
     {context-url}#{entity-set}/$entity
  
 If a response or response part is a single entity of the declared type of an entity set, 
 /$entity is appended to the context URL.

OData in the specified Microsoft implementations (section 1.3) partially supports this feature. The metadata URL for a single entity is the metadata URL for the entity set with "/@Element" appended.