Text: The distinction between these two major categories is that collections credited to appropriation or fund accounts are offset within the account that contains the associated disbursements (outlays), whereas offsetting receipts are in accounts separate from the associated disbursements.
Entailment: One class of items (collections credited to appropriation) is held a related disbursement account while the other (offsetting receipts) is not.
Contradiction: Both categories are types of cars.