Versions of s. 127.43(1), definition “total per location expense”, para (a)

the amount determined by the formula A − B where A is the total of all amounts, each of which is a qualifying expenditure of the eligible entity made or incurred in the taxation year in respect of the qualifying location (or, for the first taxation year that ends after 2021, the qualifying expenditures made or incurred in respect of the qualifying location from the start of the qualifying period to the end of that first taxation year), and B is the total of all amounts, each of which is an amount of assistance that the eligible entity has received, is entitled to receive or can reasonably be expected to receive, in respect of amounts described in A, and has not been repaid before the end of the taxation year pursuant to a legal obligation to do so; and