### Question
What is the definition of reporting period?


### Answer
The definition of **reporting period** is as follows in *23 U.S.C. § 157*:

> the fiscal year prior to the fiscal year in which a report is issued under subsection (b)

#### Citation:
  - *23 U.S.C. § 157*
  - Heading: **CHAPTER 1-FEDERAL-AID HIGHWAYS**

