### Question
How is the term governmental unit defined?


### Answer
The term **governmental unit** is defined in *12 U.S.C. § 5226* as the following:

> given under section 101(27) of title 11, and does not include any insured depository institution as defined under section 1813 of this title.

#### Citation:
  - *12 U.S.C. § 5226*
  - Heading: **CHAPTER 52-EMERGENCY ECONOMIC STABILIZATION > SUBCHAPTER I-TROUBLED ASSETS RELIEF PROGRAM**

