Premise: 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.

Hypothesis: Direct loans before 1992 that were adjusted and placed in a financing account aren't included in the budget account.
Relation: entailment