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An account into which an appropriation for the cost of a direct loan or loan guarantee program is made and from which such cost is disbursed to a financing account for the program.
An [[account]] into which an [[appropriation]] for the cost of a [[direct loan]] or [[loan guarantee program]] is made and from which such [[cost]] is disbursed to a financing [[account]] for the [[program]].
[[category:accounting]]
[[Category:Accounting]]
[[Category:Budget Terms]]