Abstract: . . .  are also scored as interest on agency debt. 5. Reporting to OMB and Treasury Budget execution reports and apportionment requests will reflect budget amounts in accordance with these requirements. Amounts (e.g., budget authority and outlays) will be reported to Treasury on the same basis. Page 10 of Appendix B OMB Circular No. A–11 (2006)  . . .
. . .  (i.e., the imputed interest costs). For lease-purchase with substantial private risk and capital lease (including lease-back from public/private partnership with substantial private sector participation): Annual outlays are equal to the lease payments. Step 5—Calculate agency debt (applies only to lease-purchases without substantial private risk). Agency debt accumulates during the period of construction, manufacture, or purchase of the asset. The increase in debt each year equals the amount of outlays calculated in Step 2. Agency debt is subsequently redeemed over the lease payment period according . . .
. . .  BA or outlays.) Imputed interest costs are scored as BA and outlays and are also scored as interest on agency debt. 5. Reporting to OMB and Treasury Budget execution reports and apportionment requests will reflect budget amounts in accordance with these requirements. Amounts (e.g., budget authority and outlays) will be reported to Treasury on the same basis. Page 10 of Appendix B OMB Circular No. A–11 (2006)  . . .
. . .  lease (including lease-back from public/private partnership with substantial private sector participation): Outlays are not scored during this period. Refer to Step 4 for outlay scoring. OMB Circular No. A–11 (2006) Page 9 of Appendix B Page 10 APPENDIX B—BUDGETARY TREATMENT OF LEASE-PURCHASES AND LEASES OF CAPITAL ASSETS Step 3—Calculate annual BA for the lease payment period. For lease-purchase without substantial private risk; lease-purchase with substantial private risk; and capital lease: Annual BA will equal the imputed interest costs calculated using the same Treasury interest rate used . . .
. . .  then amortized over the lease term in accordance with Step 5. Step 4—Calculate outlays over the lease payment period. For lease-purchase without substantial private risk: Annual outlays are equal to the annual BA (i.e., the imputed interest costs). For lease-purchase with substantial private risk and capital lease (including lease-back from public/private partnership with substantial private sector participation): Annual outlays are equal to the lease payments. Step 5—Calculate agency debt (applies only to lease-purchases without substantial private risk). Agency debt accumulates during the period . . .
--3000,5,300,2917,33837