This subsidy cost is recognized as an expense when the loans are disbursed.
When the loans are handed out, the cost of subsidy is seen as an expense.
The subsidy cost is never regarded as an expense.
Goodman does not make the believable.
a kayak on the river
no one came to the wedding
A man eats a waffle by the baby
Two girls take their picture while they are sunbathing on a boat.
A man is riding a bike.