RT Journal Article SR Electronic T1 Unique Issues Associated with Financing Federal Government Receivables JF The Journal of Structured Finance FD Institutional Investor Journals SP 46 OP 51 DO 10.3905/jsf.2005.502627 VO 11 IS 1 A1 Peter Y. Flynn A1 James R. Nelson YR 2005 UL https://pm-research.com/content/11/1/46.abstract AB Amounts to become due from the federal government under federal contracts can be very attractive receivables for purposes of structured finance. Examples include the securitization of (taxable) federal government real estate leases, equipment leases, and energy-savings performance contracts, all of which continue to expand with the federal government's ongoing efforts to downsize and commercialize its assets and obligations. Federal contracts, however, contain provisions and are subject to certain federal laws and regulations that give the federal government unique rights and defenses that are not typically found in commercial contracts. These provisions, laws, and regulations present unique issues that require careful consideration when analyzing the related risks and rewards of financing a receivable due from the federal government. This article provides an overview of the significant issues that arise when financing a receivable due from the federal government under a federal government contract.