transactions conducted under this subsection shall be conducted in United States dollars. (g) Establishment of Accounts (1) Credit program account (A) Establishment There is established in the Treasury of the United States an account to be known as the Department of Defense Credit Program Account (in this subsection referred to as the Credit Program Account ) to make loans and loan guarantees under this section in accordance with the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq. ). (B) Funding The Credit Program Account shall consist of amounts appropriated to the Credit Program Account pursuant to an authorization of appropriations and all fees as described in subparagraph (C). (C) Fee authority (i) In general The Secretary may charge and collect fees for providing capital assistance in an amount to be determined by the Secretary to cover the costs to the Office of providing such capital assistance. (ii) Amount The amount of the fees under clause (i) shall equal, but not exceed, the costs to the Office of providing capital assistance. (iii) Use of fees Fees collected pursuant to clause (i) may only be used to pay for the cost of administering the activities authorized by this section. (2) Equity account (A) Establishment There is established in the Treasury of the United States an account to be known as the Department of Defense Strategic Capital Equity Account (in this subsection referred to as the Strategic Capital Equity Account ). (B) Funding The Strategic Capital Equity Account shall consist of all amounts appropriated to the Strategic Capital Equity Account pursuant to an authorization of appropriations. (3) Use of funds Subject to appropriations Acts, the Secretary is authorized to pay, from the Credit Program Account or the Strategic Capital Equity Account— (A) 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