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The Federal_Non_Federal_Indicator_Code identifies the type of entity involved in transactions with the reporting entity (that is, other Federal entities (F) or Non-Federal entities such as private or local/state/tribal/foreign governments (N)). For FACTS I reporting, "F" equates to Federal and "N" equates to Non-Federal. For FACTS II reporting, "F" equates to Federal, "N" equates to Non-Federal, and "E" equates to Non-Federal Exception. Reference Treasury Financial Manual, Supplement to Volume I 'Federal Account Symbols and Titles', Part IV 'Indices to Appropriation and Other Fund Account Symbols and Titles', January 2007. http://www.fms.treas.gov/ussgl/tfm_releases/part1_effective06_jun06/sec4_part1_jun06.pdf |