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- Report
In this report, CBO assesses the usefulness of cash and accrual accounting for several federal insurance programs—including deposit, flood, and pension insurance—and considers ways to increase use of accrual measures in the budget process.
- Report
CBO analyzes how the Defense Department’s (DoD’s) funding for military conflicts has changed over time and how the separate budgetary treatment of that funding affects perceptions of DoD’s spending and the anticipated costs of DoD’s plans.
- Report
Sixty percent of state and local investment in transportation and water infrastructure is financed using tools that impose costs on the federal government: tax-exempt bonds, tax credit bonds, state banks, and direct federal credit programs.
- Cost Estimate
As reported by the Senate Committee on Small Business and Entrepreneurship on October 11, 2018
- Cost Estimate
As reported by the Senate Committee on Small Business and Entrepreneurship on October 11, 2018
- Cost Estimate
As reported by the Senate Committee on Small Business and Entrepreneurship on October 11, 2018
- Cost Estimate
As reported by the House Committee on Small Business on September 12, 2018
- Working Paper
The federal government provides grants to state and local governments for their transportation infrastructure. State and local governments use some of those funds to replace funds that they would have provided for such investment.
- Report
In this primer, CBO discusses the methodological differences between the FCRA and fair-value approaches and how those differences affect estimates of the cost of federal credit programs.
- Report
Using FCRA procedures, CBO estimates that new loans and loan guarantees issued in 2019 would result in savings of $37.4 billion. But using fair-value procedures, CBO estimates that they would have a lifetime cost of $37.9 billion.