Financing Account

A financing account is a term used in the Federal Credit Reform Act of 1990 (which is title V  of the Congressional Budget Act of 1974). It is defined in section 502(7) of that Act.

Federal Credit Reform Act of 1990

Financing Account

sec. 502. definitions.

For purposes of this title—

* * * * * * *

(7) The term “financing account” means the non-budget account or accounts associated with each credit program account which holds balances, receives the cost payment from the credit program account, and also includes all other cash flows to and from the Government resulting from direct loan obligations or loan guarantee commitments made on or after October 1, 1991.

* * * * * * *


Financial Statements


Fiscal Policy