Text: No detailed analysis of the impact on small entities was performed because of the relatively low cost of implementation estimated by EPA (for most manufacturers substantially less than 1 percent of sales the first year and considerably less in subsequent years; for non-manufacturers less than $1,000 for initial compliance).
Entailment: Because implementation is very cheap, according to the EPA, we did not analyze how small entities are impacted.
Contradiction: A significantly detailed analysis was carried out because the EPA warned of an expensive burden on small entities.