How do I make sense of Institutional Trust Funds ("ITF") (134xxx) in Banner Finance?

The ITFs that begin with 134xxx are trust funds that were originally general funds

1. These funds should be interpreted the same as any other trust fund 
2. Receipts are posted as a (-) entry because they are revenues to the fund which is booked as a credit in accounting (debits are positive and credits are negative) 
3. The Current Balance in the FGITBSR (Trial Balance Summary) is interpreted as:
   1.  Credit fund balance is positive
   2.  Debit balance means the fund is in deficit