The initial subsidy cost is recognized as an expense; a positive subsidy reestimate is recognized as an expense; and a downward subsidy reestimate is recognized as a direct reduction in expense, not as a revenue, gain, or other financing source.
There is an expense also known as the initial subsidy.
The direct reduction in expense is also revenue and a gain.
A woman in comfortable clothes is making her toenails pretty.
A few people are listening to music at a house party.
A man is attaching something to himself.
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A woman is walking.
My kit is upstairs.