It moves the budget process closer to accrual accounting, the private-sector norm, and - I would hope - the ultimate objective of federal budget accounting. The new budget projections from the Congressional Budget Office and the Administration generally look reasonable.
Decisions on profit distribution, for example, require the careful balancing of the interests of multiple stakeholder groups – not just shareholders as in conventional banks, but the  2  BIS Review 162/2008  interests of the holders of investment accounts as well.