The reporting type code refers to the designation of a Treasury Account Symbol (TAS). A TAS is either designated as E-Dedicated Collections, F-Fiduciary, or U-Undesignated by the Department of the Treasury in both the Central Accounting Reporting System and Governmentwide Treasury Account Symbol Adjusted Trial Balance System. If the fund is designated as E, it is consolidated in the Financial Report of the United States Government (FR) and it is also designated as part of the Funds from Dedicated Collections footnote. If the fund is designated as F, it is not consolidated in the FR and it is only included in the Fiduciary Activities footnote. If the fund is designated as U, it is consolidated in the FR and included in all applicable footnotes.