I can start answering the question.
Yes, it is always a combination. We lend money to a company, and the company has a certain number of years to pay the loan back without interest. In some cases, such as non-profit organizations, the contribution is non-reimbursable. If memory serves, that happens in about 45% of cases. Reimbursable contributions represent around 55% of cases. Those figures are approximations, but they give you an idea of the relationship between the two categories.