Cellulose triacetate, also known simply as triacetate, CTA and TAC, is a chemical compound manufactured from cellulose and a source of acetate esters, typically acetic anhydride. Triacetate is typically used for the creation of fibres and film base. It is similar chemically to cellulose acetate, with the distinguishing characteristics being that in triacetate, according to the Federal Trade Commission definition, at least "92 percent of the hydroxyl groups are acetylated." During the manufacture of triacetate the cellulose is completely acetylated whereas in regular cellulose acetate or cellulose diacetate, it is only partially acetylated. Triacetate is significantly more heat resistant than cellulose acetate.