Text: (Kohler's Dictionary) Credit subsidy cost is the estimated long-term cost to the government of direct loans or loan guarantees calculated on a net present value basis, excluding administrative costs.
Entailment: According to Kohler's Dictionary the definition of Credit Subsidy Cost is defined as the "the estimated long-term cost to the government of direct loans or loan guarantees calculated on a net present value basis, excluding administrative costs.".
Contradiction: Credit Subsidy Cost is not discussed or examined in higher level economic courses as the definition is highly known because it is taught at the elementary school level.