United States. Bureau of the Budget and United States. Office of Management and Budget. "Accounting for Federal Borrowing and Debt," in United States. Bureau of the Budget and United States. Office of Management and Budget. "Fiscal Year 1992," Budget of the United States Government (February 4, 1991) : 283-298. https://fraser.stlouisfed.org/title/54/item/18998/content/pdf/bus_1992_sec3/toc/66930 , accessed on April 24, 2024.