If the surplus is not spent on government programs or used for tax cuts, it is saved.
The surplus can be spent on government programs or tax cuts.
The surplus can be spent on government programs and still be saved.
The man is not wearing a helmet.
When the loan is disbursed the subsidy cost is recognized as an expense.
A bird is confined while near a man.
Auditors make the audit documentation.
Oh yeah, I'm glad my husband is not like this.
A zebra runs through the desert.