Q: In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to write a single word that describes the genre that the two sentences belong to, such as face-to-face, government, letters, 9/11, slate, telephone, travel, verbatim, oup, fiction.
Sentence 1: If the actual repayment is different from the previous estimate, the present value of the difference between cash inflows and outflows over the term of the loan--calculated as of the date of disbursement--is reestimated and is recognized as a subsidy expense or a reduction in subsidy expense. Sentence 2: Actual repayments are always equal to previous estimates.
A:
government