Anchor: Any difference between the book value loss (or gain) and the cost of modification is recognized as a gain or loss.
Entailed: A gain or a loss is calculated by the difference between book value loss and cost of modification.
Contradiction: Whatever the difference between a book value loss and cost of modification, it is a loss.
Contradiction: The stewardship objective is meant to obscure governmental activities and results.
Contradiction: A man makes art.
Contradiction: Nobody is getting ready
Contradiction: A woman is taking a nap.