Text: The expected net realizable value is adjusted at the end of each period, and any further revaluation is also recognized as a gain or loss in determining the net cost of operations.
Entailment: The net cost of operations must take into consideration adjustments of anticipated net realizable value and evaluations.
Contradiction: The net cost of operations can be found without concern for revaluations or worry about profit or loss; just pick a number that sounds good.