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<strong>FY</strong> – Fiscal Year, an annual budgetary period. A fiscal year may defined as a calendar year or other period, such as a State Fiscal Year (July 1-June 30) or Federal Fiscal Year (October 1– September 30).
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above the line (H5, M3)<br />1 A type of expenditure and revenue of a government. For UK budgets from 1947 to 1963, it referred to spending out of current tax revenue.<br />2 A firm's expenditure on direct advertising.<br />3 The items in the summary UK balance of payments which are within the current and capital balances.<br /><em>See also:</em> below the line
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<strong>FFEL Program</strong> – The Federal Family Education Loan Program loans that were authorized by Title IV, Part B, of the Higher Education Act of 1965, as amended. FFEL Program loans are funded by private lenders and are guaranteed by state agencies or other non-profit organizations. FFEL Program loans include Federal Stafford (subsidized and unsubsidized), Federal PLUS (for parents or for graduate/professional students), and Federal Consolidation Loans.
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