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1 Michael Falkenheim, Fair-Value Cost Estimation and Government Cash Flows [i] (April 19, 2021)

handle is hein.congrec/frvcest0001 and id is 1 raw text is: Working Paper Series Congressional Budget Office Washington, D.C. Fair-Value Cost Estimation and Government Cash Flows Michael Falkenheim Congressional Budget Office michael.falkenheim@cbo.gov Working Paper 2021-05 April 2021 To enhance the transparency of the work of the Congressional Budget Office and to encourage external review of that work, CBO's working paper series includes papers that provide technical descriptions of official CBO analyses as well as papers that represent independent research by CBO analysts. Papers in this series are available at http://go.usa.gov/xUzd7. This work benefited from the guidance of Sebastien Gay. Elizabeth Schwinn was the editor. Jeffrey Kling reviewed the document. Helpful comments were provided by Christopher Adams, William Carrington, Wendy Edelberg (formerly of CBO), Mark Hadley, Wendy Kiska, John Kitchen, Sam Papenfuss, Jeffrey Perry, Chad Shirley, Robert Sunshine, and David Torregrosa. Useful input was also received from Richard Kogan of the Center for Budget and Policy Priorities, Deborah Lucas of the Massachusetts Institute of Technology, Donald Marron of the Urban Institute, Damien Moore of Moody's Analytics, and F. Stevens Redburn of the Trachtenberg School of Public Policy at George Washington University. www.cbo.gov/publication/57062

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