Anchor: There are three methods of cost  (a) directly tracing costs wherever economically feasible, (b) cause-and-effect, and (c) allocating costs on a reasonable and consistent basis.
Entailed: Cost can be allocated on a consistent and reasonable basis.
Contradiction: There is only one way to figure out costs.
Contradiction: There is a dog swimming in a pool.
Contradiction: A man on a long board is on the water.
Contradiction: The dog is sleeping.
Contradiction: A man helps a woman in a boat.