Take the following as truth: LIQUIDATING ACCOUNT - The budget account that includes all cash flows to and from the government resulting from pre-1992 direct loans or loan guarantees (those originally obligated or committed before Oct. 1, 1991), except those pre-1992 direct loans and loan guarantees that have been directly modified and transferred to a financing account.
Then the following statement: "The account specifically excludes loan guarantees from before 1992." is true, false, or inconclusive?
Answer: False