Office of providing capital assistance. (2) Equity account (A) Establishment There is established in the Treasury of the United States a Department of Defense Strategic Capital Equity Account. (B) Funding The Strategic Capital Equity Account shall consist of all amounts appropriated pursuant to the authorization of appropriations. (3) Use of funds Subject to appropriations Acts, the Secretary is authorized to pay, from the Department of Defense Credit Program Account or the Department of Defense 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