Accounting for direct loans and loan guarantees
Executive Office of the President, Office of Management and Budget, 1993 - Business & Economics - 92 pages
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accounting standard amortized asset and liability budget cash flows discounted cash inflows cash outflows change in book cost of direct cost of modification current discount rate debt to Treasury default cost default payment end of fiscal estimated net cash Exposure Draft financing account financing source fiscal year 1995 fund balance gain or loss indirect modification interest income interest subsidy cost liability balances liability of loan liquidating account loan guarantee liability loans and loan loans are disbursed loans or loan marketable Treasury securities minus modification adjustment transfer modification cost modification expense OMB Circular original discount rate percent post-1991 direct loans post-1991 loan guarantees post-modification liability post-modification terms post-modification value pre-1992 direct loans pre-1992 loan guarantees pre-modification liability pre-modification terms pre-modification value present value accounting present value basis recognized as interest recoveries reestimates similar maturity standard for post-1991 subsidy cost allowance subsidy expense terms and discounted thousands of dollars value of estimated write-off