### Question
How is the term financing account defined?


### Answer
The term **financing account** is defined in *2 U.S.C. § 661a* as the following:

> the non-budget account or accounts associated with each credit program account which holds balances, receives the cost payment from the credit program account, and also includes all other cash flows to and from the Government resulting from direct loan obligations or loan guarantee commitments made on or after October 1, 1991

#### Citation:
  - *2 U.S.C. § 661a*
  - Heading: **CHAPTER 17A-CONGRESSIONAL BUDGET AND FISCAL OPERATIONS > SUBCHAPTER III-CREDIT REFORM**

