Text: 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.
Entailment: Direct loans before 1992 that were adjusted and placed in a financing account aren't included in the budget account.
Contradiction: The account specifically excludes loan guarantees from before 1992.