Text: In addition to the transfers shown above in the Community and Regional Development category, the fair value of land and facilities associated with former military installations that were transferred to local governments approximated $40 million in 199Y and $52 million in 199Z.
Entailment: The fair value of land and facilities transferred to local governments was over $35 million in both 199Y and 199Z.
Contradiction: There are no records of land value for properties transferred to local governments.