As a general rule, lenders want to have guarantees on the loans they have granted in order to protect their interests when the borrower is late in the loan and can no longer repay the amount due. An insured credit agreement allows a lender to take back ownership of the property that was used as collateral and sell it to recover at least some of what the borrower borrowed. Using real estate to protect a loan from default allows consumers and businesses to obtain funds they might otherwise not receive. Margin buying is a type of secured loans used by active investors. Guarantees consist of assets in the investor`s account. The Internal Revenue Service uses secured credit agreements when businesses and individuals are late in their taxes. The Agency uses two types of such agreements: guaranteed revenue and future revenue. . . .