; (B) the District of Columbia; (C) the Commonwealth of Puerto Rico; and (D) any other territory or possession of the United States. (11) Subsidy amount The term subsidy amount means the amount of budget authority sufficient to cover the estimated long-term cost to the Federal Government of a Federal credit instrument, as calculated on a net present value basis, excluding administrative costs and any incidental effects on governmental receipts or outlays in accordance with the Federal Credit Reform Act of 1990 ( 2 U.S.C. 661 et seq.). (12) Substantial completion The term substantial completion , with respect to a project, means the earliest date on which a project is considered to perform the functions for which the project is designed. (m) Authorization of appropriations (1) In general There are authorized to be appropriated— (A) $400,000,000 to carry out projects described in subsection (c)(1); and (B) $100,000,000 to carry out projects described in subsection (c)(2). (2) Available until expended Any funds appropriated pursuant to paragraph (1) are authorized to remain available until expended. (3) Administrative costs Of the funds made available to carry out this section, the Secretary may use for the administration of this section, including for the provision of technical assistance to aid project sponsors in obtaining the necessary approvals for the project, not more than $2,000,000 for each fiscal year.