PROGRAM ACCOUNT -The budget account into which an appropriation to cover the subsidy cost of a direct loan or loan guarantee program is made and from which such cost is disbursed to the financing account.
( ( ( ( PROGRAM ACCOUNT ) - ) ( ( The ( budget account ) ) ( ( ( into ( which ( ( an ( appropriation ( to ( cover ( ( the ( subsidy cost ) ) ( of ( a ( direct ( loan ( or ( loan ( guarantee program ) ) ) ) ) ) ) ) ) ) ) ) ( is made ) ) ) ) and ) ( from ( which ( ( such cost ) ( is ( disbursed ( to ( the ( financing account ) ) ) ) ) ) ) ) ) ) ) . )
(ROOT (NP (NP (NN PROGRAM) (NN ACCOUNT)) (: -) (NP (NP (DT The) (NN budget) (NN account)) (PP (PP (IN into) (SBAR (WHNP (WDT which)) (S (NP (DT an) (NN appropriation) (S (VP (TO to) (VP (VB cover) (NP (NP (DT the) (NN subsidy) (NN cost)) (PP (IN of) (NP (DT a) (JJ direct) (NN loan) (CC or) (NN loan) (NN guarantee) (NN program)))))))) (VP (VBZ is) (VP (VBN made)))))) (CC and) (PP (IN from) (SBAR (WHNP (WDT which)) (S (NP (JJ such) (NN cost)) (VP (VBZ is) (VP (VBN disbursed) (PP (TO to) (NP (DT the) (NN financing) (NN account)))))))))) (. .)))
Program accounts are used to hold some appropriations.
( ( Program accounts ) ( ( are ( used ( to ( hold ( some appropriations ) ) ) ) ) . ) )
(ROOT (S (NP (NN Program) (NNS accounts)) (VP (VBP are) (VP (VBN used) (S (VP (TO to) (VP (VB hold) (NP (DT some) (NNS appropriations))))))) (. .)))