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The Reporting Entity refers to the federal entity for inclusion in the Financial Report of the United States Government (FR). Terms for these organizations (such as agencies, entities, department, corporations, non-profits, bureaus) may be used interchangeably with the term Federal Entity, unless otherwise noted. The Reporting Entity list can be found in Appendix A of the FR. Guidance for what organization should be reported upon by a reporting entity is in the Statement of Federal Financial Accounting Standards No. 47, Reporting Entity.