Measuring the Costs of Federal Insurance Programs: Cash or Accrual?

Congressional Budget Office

No 53921, Reports from Congressional Budget Office

Abstract: Following on a January 2018 report about using cash or accrual measures in federal budgeting, CBO assesses the advantages and disadvantages of those measures for federal insurance programs, including deposit insurance, flood insurance, and pension insurance. The report also describes a range of options for the expanding the use of accrual measures in the budget process.

JEL-codes: G00 H50 H81 H83 (search for similar items in EconPapers)
Date: 2018-12-19
New Economics Papers: this item is included in nep-ias
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