diff --git a/packages/core-data/src/reducer.js b/packages/core-data/src/reducer.js
index 9748355fc5caf6..7666c3b07bd45f 100644
--- a/packages/core-data/src/reducer.js
+++ b/packages/core-data/src/reducer.js
@@ -418,7 +418,29 @@ export function entitiesConfig( state = rootEntitiesConfig, action ) {
 export const entities = ( state = {}, action ) => {
 	const newConfig = entitiesConfig( state.config, action );
 
-	// Generates a dynamic reducer for the entities.
+	// Generates a reducer for the entities nested by `kind` and `name`.
+	// A config array with shape:
+	// ```
+	// [
+	//   { kind: 'taxonomy', name: 'category' },
+	//   { kind: 'taxonomy', name: 'post_tag' },
+	//   { kind: 'postType', name: 'post' },
+	//   { kind: 'postType', name: 'page' },
+	// ]
+	// ```
+	// generates a reducer for state tree with shape:
+	// ```
+	// {
+	//   taxonomy: {
+	//     category,
+	//     post_tag,
+	//   },
+	//   postType: {
+	//     post,
+	//     page,
+	//   },
+	// }
+	// ```
 	let entitiesDataReducer = state.reducer;
 	if ( ! entitiesDataReducer || newConfig !== state.config ) {
 		const entitiesByKind = newConfig.reduce( ( acc, record ) => {
@@ -431,22 +453,21 @@ export const entities = ( state = {}, action ) => {
 		}, {} );
 
 		entitiesDataReducer = combineReducers(
-			Object.entries( entitiesByKind ).reduce(
-				( memo, [ kind, subEntities ] ) => {
-					const kindReducer = combineReducers(
-						subEntities.reduce(
-							( kindMemo, entityConfig ) => ( {
-								...kindMemo,
-								[ entityConfig.name ]: entity( entityConfig ),
-							} ),
-							{}
-						)
-					);
-
-					memo[ kind ] = kindReducer;
-					return memo;
-				},
-				{}
+			Object.fromEntries(
+				Object.entries( entitiesByKind ).map(
+					( [ kind, subEntities ] ) => {
+						const kindReducer = combineReducers(
+							Object.fromEntries(
+								subEntities.map( ( entityConfig ) => [
+									entityConfig.name,
+									entity( entityConfig ),
+								] )
+							)
+						);
+
+						return [ kind, kindReducer ];
+					}
+				)
 			)
 		);
 	}