Text: The Board, however, recognizes that significant practical problems may arise if an agency is compelled to adopt a specified costing approach for reporting stewardship assets, and that such cost approach would not be used for computing the net cost of operations.
Entailment: The Board knows problems can occur if the agency is pressured to adopt a specified costing approach for reporting assets.
Contradiction: The Board knows problems can occur if the agency is pressured to adopt a specified costing approach for aquiring assets.