One observer from a major Southern development bank, echoing similar interventions from other AfT recipients, even went so far as to say that he considered nearly every project that he implemented - whether it involved infrastructure, trade facilitation, tax reform or trade policy training - as related to supporting TRA. A quick glance at the categories and sub-categories of AfT within the CRS database (listed in Table 13.7) shows an immediate difference between TRA and the other AfT categories: it is the only category that is not split into several subcategories. Moreover, the CRS code descriptions for non-TRA categories are generally clearly defined either in terms of a sector (e.g. tourism, industry, agriculture) or a certain activity (e.g. training, management). This suggests a crucial difference: whereas other AfT categories can be easily defined by what aid is spent on, TRA is viewed more through the lens of why aid is being spent.