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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]].
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[[category:accounting]]
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[[Category:Accounting]]
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[[Category:Budget Terms]]
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