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According to 49 USCS § 41762 [Title 49. Transportation; Subtitle VII. Aviation Programs; Part A. Air Commerce And Safety; Subpart II. Economic Regulation; Chapter 417. Operations of Carriers; Subchapter III. Regional Air Service Incentive Program] capital reserve subsidy amount means the amount of budget authority sufficient to cover estimated long-term cost to the United States Government of a Federal credit instrument, calculated on a net present value basis, excluding administrative costs and any incidental effects on Government receipts or outlays in accordance with provisions of the Federal Credit Reform Act of 1990.