selected pursuant to paragraph (2)(B) the amount of capital assistance necessary to carry out the investment. (ii) Use of United States dollars All financial transactions conducted under this section shall be conducted in United States dollars. (4) Non-federal funding requirements The requirements of section 149(d) of title 10, United States Code (as added by subsection (a)) shall apply to eligible investments under this subsection. (5) Establishment of accounts (A) Credit program account (i) Establishment There is established in the Treasury of the United States a Department of Defense Credit Program Account to make and guarantee loans under this subsection in accordance with section 502 of the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661a ). (ii) Funding The Credit Program Account shall consist of amounts appropriated pursuant to the authorization of appropriations. (B) Use of funds To the extent and in such amounts as specifically provided in advance in appropriations Acts for the purposes detailed in this subsection, the Director is authorized to pay, from amounts in the Department of Defense Credit Program Account— (i) the cost, as defined in section 502 of the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661a ), of loans and loan guarantees and other capital assistance