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Guidelines and discount rates for benefit-cost analysis of federal programs.
Connect to full text Available online
View online- Format:
- Government document
- Journal/Periodical
- Series:
- OMB circular ; no. A-94.
- Transmittal memorandum (United States. Office of Management and Budget) ; no. 64.
- Circular ; no. A-94
- 1992: Transmittal memo ; no. 64
- Language:
- English
- Subjects (All):
- Program budgeting--United States.
- Program budgeting.
- Discount--United States.
- Discount.
- Interest rates--United States.
- Interest rates.
- Economic assistance, Domestic--United States--Analysis.
- Economic assistance, Domestic.
- United States.
- Physical Description:
- 1 online resource (volumes)
- Irregular
- Other Title:
- At head of title: Memorandum for heads of executive departments and establishments
- Place of Publication:
- [Washington, D.C.] : Executive Office of the President, Office of Management and Budget, 1992-
- Notes:
- "This Circular replaces and rescinds Office of Management and Budget (OMB) Circular No. A-94, "Discount Rates to Be Used in Evaluating Time-Distributed Costs and Benefits," dated March 27, 1972, and Circular No. A-104, "Evaluating Leases of Capital Assets," dated June 1, 1986, which has been rescinded"--October 29, 1992.
- In scope of the U.S. Government Publishing Office Cataloging and Indexing Program (C&I) and Federal Depository Library Program (FDLP).
- Appendix C, "Discount rates for cost-effectiveness, lease purchase, and related analyses," updated annually. Removed from Circular in 2002 and continued as separate publication.
- Appendix D, "Discount rates for benefit-cost analysis" began in 2023, and is updated every 3 years.
- October 29, 1992; title from subject line (OMB archive, viewed March 26, 2025).
- Nov. 9, 2023 (OMB archive, viewed March 26, 2025).
- Has Supplement:
- Supplemented by: Appendix C, discount rates for cost-effectiveness, lease purchase, and related analyses (DLC) 2025233437 (OCoLC)1513844075
- Supplemented by: Appendix D: discount rates for benefit-cost analysis. [Washington, D.C.] : [Office of Management and Budget] (OCoLC)1513078645
- OCLC:
- 54797375
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