Text: The costs  (1) direct investment costs, (2) operating and maintenance costs, (3) research and development and other government program costs, (4) transaction, search, and compliance costs, (5) adjustment costs associated with large changes in specific capital stocks, (6) lost economic flexibility created by additional emission requirements, and (7) potential interactions with the existing tax system.
Entailment: Direct investment costs are the first type of cost listed.
Contradiction: Direct investment costs aren't considered a type of cost.