We have R3 reserve in CVG for the 767...it is airport ready reserve. All other official reserve is R2.
Sometimes, your R2 line turns into a patterned trip before you start R2. Usually, R2 is in your base. You generally pay imputed income, which is taxed, for the first night you arrive to your base, if you are travelling via gateway. I am not sure if you pay imputed for further nights of R2 in your base. If you do R2 not in your base, then it is not imputed. If you travel to your base from an Alternate Travel location, then there is no imputed income for the airfare and first night in hotel.
My last R2, was in my base. I was there 24 hours, and then was gone to HI, MEL, Asia, and CVG until my trip ended in ANC. The company airlined me to an Alternate Travel location from ANC (not my gateway).
The union is working on ending the Gateway and Basing system, according to what I was told.
Note: DAL has Bases. NetJets has Gateway Basing. ATI has Home Basing. Atlas is the only carrier to have 2 of the above 3, and it is crap. We have Gateway Travel (and Alternate Travel) to/from your start/end of trip. Your trips usually start and end in your Base, mostly depending on which base you get assigned.
Feel free to PM me for questions...