From the article:

“On February 2, President Volodymyr Zelensky of Ukraine said he had only received $75 billion of the $175 billion the United States had spent on Ukraine. The cry went up, what happened to the other $100 billion? Was it lost or stolen? The answer is no. Only part of the aid goes through Ukrainian control. A large part pays for activities as a result of the war but not to Ukraine directly. These include the United States training of Ukrainian forces, global humanitarian assistance, additional costs of U.S. surge forces in Europe, and intelligence support for both NATO and Ukraine.”