Does 'Also, under credit reform, the credit subsidy cost is recorded as an outlay when a direct or guaranteed loan is disbursed.' exist in a separate context from 'Recording credit subsidy costs as outlays at disbursement makes it easier to keep track of transactions.', without logical interdependence?
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.