Columbia subject headings:
Government lending--United States--Accounting--Standards.
Loans--Government guaranty--Accounting--Standards--United States.
Harvard subject headings:
Government lending--Accounting--Standards--United States.
Loans--Government guaranty--Accounting--Standards--United States.
Princeton subject headings:
Government lending--Accounting--Standards--United States.
Loans--Government guaranty--Accounting--Standards--United States.