How CBO Produces Fair-Value Estimates of the Cost of Federal Credit Programs: A Primer

Congressional Budget Office

No 53886, Reports from Congressional Budget Office

Abstract: The federal government supports some private activities by providing credit assistance to individuals and businesses. CBO uses two approaches for estimating the lifetime costs of federal credit programs: the accounting procedures prescribed by the Federal Credit Reform Act of 1990 (FCRA); and an alternative approach that accounts for the market value of the government’s obligations, known as the fair-value approach.

JEL-codes: H83 (search for similar items in EconPapers)
Date: 2018-07-12
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Citations: View citations in EconPapers (3)

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