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- Report
This guide briefly explains—in plain language—the differences between some common budgetary terms.
- Working Paper
This paper describes the methods and data that CBO uses to estimate the cost of market risk for three categories of federal credit programs: housing and real estate loans, student loans and other consumer loans, and commercial loans.
- Report
This letter responds to a request for information about CBO's cost estimates for the reconciliation legislation now being considered by the House of Representatives.
- Report
CBO estimates the costs of federal credit programs in two ways—following procedures prescribed by the Federal Credit Reform Act (FCRA) and using a fair-value approach, which measures the market value of the government’s obligations.
- Report
CBO describes VA’s mortgage guarantee program, provides estimates of the budgetary costs of the program, and compares those costs with expenditures for other federal guarantees.
- Working Paper
This paper explores the practical questions raised by fair-value budgeting: Which government activities would benefit from it? How might it be used? How can agencies estimate fair value without observing market prices for government risks?
- Report
CBO assesses the potential costs of providing cost estimates for bills before markup by Congressional committees. Under any of the scenarios that CBO examined, the agency would require a substantial increase in resources and staffing.
- Interactive
This workbook allows users to define and analyze alternative economic scenarios by specifying differences in the values of four economic variables relative to the values for those variables underlying CBO's February 2021 projections.
- Report
CBO reports annually on programs whose authorizations of appropriations have already expired or will expire.
- Presentation
Presentation by Justin Humphrey, an analyst in CBO's Budget Analysis Division, to the Postsecondary National Policy Institute.