Text: In fact, if there's one thing that is unequivocally true about M&amp;A activity, it's that companies dramatically underestimate how much it will cost and how long it will take to make two companies--with their attendant managerial hierarchies, corporate cultures, and computer systems--into one.
Entailment: Companies always think it will cost less than it does.
Contradiction: The companies know just how much to budget for.