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.
Finance
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In this report, CBO analyzes a policy that would allow Fannie Mae and Freddie Mac to increase their capital by reducing their payments to the government and discusses the effects that it would have on the budget and the mortgage market.
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CBO describes the procedures it uses to develop a market-based estimate of the cost of new U.S. commitments to the International Monetary Fund that reflects the small risk that the IMF could incur large losses.
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Loan guarantees made in the FHA's single-family mortgage program between 1992 and 2013 are now projected to generate small costs over their lifetimes rather than the significant savings that were originally recorded in the federal budget.
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The budgetary costs shown for selected credit programs would be higher under fair-value accounting—an alternative to the current approach for measuring costs—because it more fully accounts for the cost of the risk the government takes on.
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The interest rate for subsidized student loans is currently scheduled to double from 3.4 percent to 6.8 percent on July 1, 2013. What would be the budgetary impact of changing interest rates for student loans?
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CBO examined three options for Fannie Mae and Freddie Mac to use principal forgiveness for certain underwater borrowers. How would those options affect the number of mortgage defaults, the federal budget, and the overall economy?
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CBO examines fair-value accounting as an alternative to the current approach for measuring the costs to the government of federal credit programs.
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This study looks at how Fannie Mae and Freddie Mac evolved into the institutions they are today.