From 'Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.', can we conclude that 'The credit subsidy cost is never recorded as an outlay under any circumstances.' is unrelated and maintains neutrality?
Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.###The credit subsidy cost is never recorded as an outlay under any circumstances.