If 'Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.' is true, does it logically mean that 'Recording credit subsidy costs as outlays at disbursement makes it easier to keep track of transactions.' also is?
Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.###Recording credit subsidy costs as outlays at disbursement makes it easier to keep track of transactions.