Premise: (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.

Hypothesis: 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.".
Relation: entailment