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Specific domain that indicates 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. Also, FACTS I includes an attribute called Capitalized Acquisitions which contains the same data values as Federal/Non-Federal Indicator. For our purposes we have consolidated Capitalized Acquisitions with Federal/Non-Federal Indicator. Treasury Financial Manual, Supplement No. S2 'US Government Standard General Ledger', Part II 'Fiscal Year 2007 Reporting', Section IV, Page IV 4, June 2006. |