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- Cost Estimate
As reported by the Senate Committee on Homeland Security and Governmental Affairs on December 19, 2018
- 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.
- Working Paper
This paper presents CBO’s model of business investment, compares it with other models of investment, shows how the model is estimated, and discusses how CBO uses the model to forecast investment.
- 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.
- Cost Estimate
As ordered reported by the Senate Committee on Homeland Security and Governmental Affairs on September 26, 2018
- 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.
- Podcast
CBO’s podcast series looks at the agency’s inner workings and its role in the legislative budget process. This episode discusses the components of the budget, how CBO assists the two budget committees, and CBO’s current budget projections.
- Podcast
CBO’s pilot podcast series looks at the inner workings of CBO and its role in the legislative budget process. In this episode, the function and value of cost estimates are discussed.
- Report
CBO provides additional information to Congressman Jodey Arrington regarding the effects of two illustrative scenarios in which the primary deficit is reduced in relation to CBO’s extended baseline beginning in 2022.
- Presentation
Presentation by Theresa Gullo, Assistant Director for Budget Analysis, and John McClelland, Assistant Director for Tax Analysis, at a joint seminar by CBO and the Congressional Research Service for Congressional staff.