Table of Contents:
Preface pp. i-x
Budgetary Treatment of Federal Credit (Direct Loans and Loan Guarantees): Concepts, History, and Issues for the 112th Congress
(James M. Bickley, CRS)pp. 1-36
Subsidy Cost of Federal Credit: Cost to the Government or Fair Value Cost?
(James M. Bickley, CRS)pp. 37-56
Fair-Value Accounting for Federal Credit Programs
Index pp. 81-86