a more comprehensive way to measure the costs of Federal credit programs and would permit more level comparisons between those costs and the costs of other forms of Federal assistance . (8) The Department of the Treasury, when reporting the principal financial statements of the United States entitled Balance Sheet and Statement of Operations and Changes in Net Position , may omit some of the largest projected Federal Government expenses, including social insurance programs. The projected expenses of these programs are reported by the Department in its Statements of Social Insurance and Changes in Social Insurance Amounts . (9) This concurrent resolution directs CBO to estimate the costs of Federal credit programs on a fair-value basis to fully capture the risk associated with these programs. (b) Policy on Federal accounting methodologies It is the policy of this concurrent resolution that the House should, in consultation with CBO and other appropriate stakeholders, reform government-wide budget and accounting practices so Members and the public can better understand the fiscal condition of the United States and the best options to improve it. Such reforms may include the following: (1) Providing additional metrics to enhance analysis by considering the Nation’s fiscal condition comprehensively, over an extended time period, and how it affects Americans of various age cohorts. (2) Expanding the use of accrual accounting where appropriate. (3) Accounting for certain Federal credit programs using fair-value accounting to better capture market risk. 506. Policy statement on Commission on Budget Concepts (a) Findings The Congress finds the following: (1) In 1965, the President’s Commission on Budget Concepts made a series of recommendations that were adopted and continue to provide the foundation for the Federal budget process. (2) Over the ensuing 52 years, the Federal budget process has undergone major transformations, including the following: (A) Congress asserted its Article I power of the purse through the