What does the site collection feature "Reporting" provision / enable?

The site collection scoped feature "Reporting" has description "Creates reports about information in Microsoft SharePoint Foundation."

What does this feature actually provision and/or enable?

Does it have or create any dependencies when activated?

Given the very generic name and description of this feature all my searches were fruitless, resulting in either dumb lists of all available features with no explanation or tonnes of SSRS results which don't apply.