Anchor: repayments is included in the calculation of the subsidy cost of direct loans, and this subsidy cost is recognized as an expense when the loans are disbursed.
Entailed: The subsidy cost calculation of direct loans does include repayments, but this subsidy cost is seen as an expense when loans are disbursed. 
Contradiction: Repayments are not included in the calculation of subsidy cost of direct loans. 
Contradiction: There is no such thing as a statute of limitations.
Contradiction: He devoted the rest of his life to refurbishing a town.
Contradiction: Lee Atwater was never employed by any President Bush.  
Contradiction: A baseball player has just thrown a ball.