Tennessee Code Title 9. Public Finances § 9-5-104

(A) The likely changes in returns or likely defaults from state lending and state credit support programs from the previous fiscal year as either new expenses or new revenues;

(B) The changes in expenses or revenues from state lending programs and state credit support programs from the previous fiscal year as expenses or revenues for the purpose of calculating a balanced budget; and

(C) An estimate by the comptroller of the treasury of the likely cost of defaults to the state from all state lending programs and state credit support programs created during the fiscal year, calculated using generally accepted accounting principles, as expenses for the purpose of calculating a balanced budget.