'''Means of Financing''' refers to borrowing, use of cash balances, and certain other transactions that are used to finance the [[deficit]]. By definition, the means of financing are not treated as receipts or outlays. | '''Means of Financing''' refers to borrowing, use of cash balances, and certain other transactions that are used to finance the [[deficit]]. By definition, the means of financing are not treated as receipts or outlays. |