Text: Expenses included in calculating net cost for research and development programs that are intended to increase or maintain national economic productive capacity or yield other future benefits shall be reported as investments in research and development in required supplementary stewardship information accompanying the financial statements of the Federal Government and its component units.
Entailment: Expenses including in calculating net cost for research and development shall be reported.
Contradiction: Nothing shot ever be reported and especially expenses included in calculating net research cost